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常用会计名词（中英文对照）accelerateddepreciationmethod加速折旧法account账户accountpayable应付账款accountreceivable应收账款accountant会计师、会计人员accounting会计accountingcycle会计循环accountingequation会计等式accountinginformationsystem会计信息系统accrual-basisaccounting应计制会计、权责发生制会计accruedexpense应计费用、预提费用accruedrevenue应计收入accumulateddepreciation累计折旧acid-testratio酸性测试比率，速动比率additionalpaid-incapital超额缴入股本adjustedtrialbalance整后试算平衡表adjustingentry调整分录aging-of-accountsmethod账龄分析法allowancefordoubtfulaccounts呆帐准备备抵allowanceforuncollectibleaccounts坏帐准备allowancemethod备抵法amortization摊销分期偿还asset资产audit审计authorizationofstock额定股本average-costmethod平均成本法bad-debtexpense坏帐费用balancesheet资产负债表bankreconciliation银行存款余额调节表bankstatement银行对账单boardofdirectors董事会bond债券bonddiscount债券折价bondpremium债券溢价bookvalue账面价值brandnames商标breakevenpoint保本点、盈亏平衡点budget预算capital资本、资金capitalexpenditure资本性支出cashbudget现金预算cashdisbursementsjournal现金支出日记账cashflow现金流量cashpaymentjournal现金支出日记账cashreceiptsjournal现金收入日记账cash-basisaccounting现金收付制会计certifiedmanagementaccountant(CMA)注册管理会计师certifiedpublicaccountant(CPA)注册公共会计师chartofaccounts会计科目表checkregister支票登记簿closingentries结账分录closingtheaccounts结账collectionperiod收账日期commonstock普通股conservatism保守主义、稳健原则contingentliability或有负债contraaccount备抵账户controlaccount统驭账户controller主记长copyright版权corporation公司costallocation成本归集costofcapital资本成本costofgoodsold商品销售成本costofgoodsavailableforsale可供销售商品成本costofsales销售成本cost-benefitanalysis成本-效益分析credit贷creditmemorandumorcreditmemo贷项备忘录creditor债权人currentasset流动资产currentliability流动负债currentratio流动比率database数据库days’salesinreceivablesdebit借debitmemo借项备忘录debtratio负债比率debtor债务人deferredrevenue递延收入depletionexpense折耗费用depositintransit未达账项depreciation折旧directcost直接成本directwrite-offmethod直接注销法disclosureprinciple充分披露原则dividends股利double-declining-balancedepreciationmethod双倍余额递减法duedate到期日earningspershare每股收益efficientcapitalmarket有效资本市场employeecompensation员工薪酬entity实体estimatedresidualvalue预估残余价值expense费用extraordinarygainsandloss营业外收入和支出financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)财务会计准则委员会financialbudget财务预算financialstatements财务报表finishedgoodsinventory完工产品存货（产成品、库存商品）first-in,first-out先进先出法fiscalyear会计年度fixedasset固定资产fixedcost固定成本flexiblebudget弹性预算foreign-currencyexchangerate汇率franchises特许经营权generaljournal普通日记账generalledger总账generallyacceptedaccountingprinciples(GAAP)公认会计原则goodwill商誉grossmargin总边际grossprofit毛利grossprofitpercentage毛利率historicalcost历史成本horizontalanalysis水平分析法imprestsystem定额备用金制incomefromoperations主营业务收入incomestatement利润表、损益表incomesummary收益汇总indirectcost间接成本intangibleasset无形资产interestrate利率internalcontrol内部控制inventory存货inventoryturnover存货周转率invoice发票journal日记账last-in,first-out(LIFO)后进先出法lease租赁ledger分类账lesser承租者lessor出租者liability负债licenses执照liquidation清偿liquidity偿付能力long-termasset长期资产long-termliability长期负债low-of-cost-or-marketrule成本与市价孰低法makerofanote出票人managementaccounting管理会计marketvalue市价matchingprinciple配比原则materialsinventory库存原材料maturitydate到期日maturityvalue到期价值merchandisingcompany商业企业mixedcost混合成本mortgage抵押multi-stepincomestatement多步式损益表netearnings净收益netincome净收益netloss净损失netpresentvalue净现值netprofit净利润netpurchases购货净额netsales销售净额nominalaccount名义账户nonsufficientfundscheck空头支票（资金不足支票）normalbalance正常余额notepayable应付票据noteperiod票据期限notereceivable应收票据noteterm票据条款operatingcycle营运周期operatingexpense营业费用operatingincome营业收入operatinglease经营性租赁opportunitycost机会成本otherexpense其它费用otherrevenue其他收入outstandingcheck未处理支票outstandingstock发行在外股票ownerwithdrawals业主提款owner’sequity股东权益、所有者权益、业主权益paid-incapital缴入股本parvalue每股面值parentcompany母公司partnership合伙patent专利权payroll工资periodicinventorysystem定期盘存制、实地盘存制permanentaccount永久账户perpetualinventorysystem账面盘存制、永续盘存制pettycash零用现金plantasset厂场资产postclosingtrialbalance结账后试算平衡表posting结账preferredstock优先股prepaidexpense预付费用、待摊费用principle本金proprietorship独资purchasesjournal购货日记账quickratio速动比率rateofreturnoncommonstockholders’equity普通股股东权益收益率rateofreturnontotalassets总资产报酬率realaccount实账户retainedearnings留存收益returnonequity权益报酬率revenue收入revenueprinciple收入实现制reversingentry转回分录sales销售收入salesdiscount销售折扣salesjournal销售日记账salesoncreditterms赊销salesreturnsandallowance销售退回及折让salesrevenue销售收入shareholder股东short-termnotepayable短期应付票据single-stepincome单步式损益表specialjournal特种日记账specific-unit-costmethod个别计价法standardcost标准成本statementofcashflows现金流量表statementoffinancialposition财务状况表statementofowner’sequity所有者权益变动表staticbudget静态预算straight-linedepreciationmethod直线折旧法subsidiarycompany子公司subsidiaryledger明细分类账sunkcost沉没成本targetcost目标成本temporaryaccount临时账户timevalueofmoney货币时间价值time-periodconcept会计分期假设trademark商标transaction交易treasurystock库存股份trialbalance试算平衡表unearnedrevenue未实现收入units-of-productiondepreciationmethod工作量折旧法variablecost变动成本verticalanalysis垂直分析法weighted-averagecostmethod价权平均计价法worksheet工作底稿workingcapital营运资金