一.会计与环境
Accounting period会计期
Accounting process 会计程序
Accounting 会计,会计学
Accrual basis 权责发生制
Annual report 年度报告
Audit 审计
Auditing 审计,审计学
Balance sheet 资产负债表
Budgeting 预算
Cash and cash equivalents 现金及现金等价物
Cash basis 现金收付制
Cash flow statement 现金流量表
Certified public accountant 注册会计师
Corporation 公司
Cost accounting 成本会计
Economic entity 经济实力
Financial accounting 财务会计
Forecast 预测
General purpose financial statements 通用财务报表
Generally accepted accounting principles 一般公认会计准则
Going concern 持续经营
Income statement 利润表
Internal auditing 内部审计
International Accounting Standard Board 国际会计准则理事会
Managerial(management) accounting 管理会计
(monetary) unit of measurement 货币计量
Not-for-profits 非营利组织
Partnership 合伙
Performance 业绩
Prospectus 招股说明书
Sole proprietorship 独资企业
Stewardship(accountability) of management 管理当局的受托责任
二.会计概念与原则
Asset 资产
Balance between benefit and cost 权衡成本效益
comparability可比性
completeness完整性
confirmatory role 确证作用
Current cost现行成本
Equity 权益
Expense 费用
Faithful representation 如实反映
Framework for the Preparation and Presentation of Financial Statements编报财务报表的框架
Gain 利得
Historical cost 历史成本
Income 收益
Income tax 所得税
Inventory 存货
Liability 负债
Loss 损失
Lower of cost and net realizable value成本与可变现净值孰低法
Materiality 重要性
Neutrality 中立性
Non-monetary assets 非货币性资产
Predictive role 预测作用
Present value 现值
Prudence (conservatism,)谨慎
Realizable (settlement) value 可变现价值
Receivable 应收帐款
Reliability 可靠性
Revenue 收入
Segment 企业分部
Substance over form 实质重于形式
Timeliness 及时性
Understandability 可理解性
三.财务报表
Account form 账户式
Account payable 应付账款
Accrued liability 应计负债
Administrative expense 管理费用
Amortization 摊销
Available-for-sale security 可供出售证券
Bond 债券
Borrowing 借款
Comprehensive income 综合收益
Cost of sales 销售成本
Current asset 流动资产
Current item 流动性项目
Current liability 流动负债
(capital) reserve (资本)公积
Depreciation 折旧
Direct method 直接法
Discontinued operation 终止营业
Distribution cost 销售费用
Equity method 权益法
Finance cost 财务费用
Financing activities 筹资活动
Finished good 产生品
Foreign currency translation adjustment 外币折算差额
Goodwill 商誉
Indirect method 间接法
Intangible asset 无形资产
Inventory 存货
Investing activities 投资活动
Investment 投资
Mortgage 抵押借款
Multiple-step from 多步式
Non-current asset 非流动资产
Notes payable 应付账款
Operating activities 投资活动
Operating cycle 营业周期
Prepaid expense 预付费用
Property plant and equipment 固定资产
Raw material 原材料
Receivable 应收账款
Report form 报告式
Retained earnings 留存收益
Share capital 股本
Short-term investment 短期投资
Single-step form 单步式
Taxes payable 应交税金
Treasury bill 一年以内短期国债
Treasury note 五年以内中期国债
Wages payable 应付工资
Work in progress 在产品
四.会计循环
Account 账户
Accounting equation 会计等式
Accrual 应计
Accrued asset 应计资产
Accrued liability 应计负债
Accumulated depreciation 累计折旧
Adjusted trail balance 调整后的试算平衡表
Adjusting entry 调整分录
Allowance for doubtful accounts 坏账准备
Cash dividend 现金股利
Closing entry 结账分录
Common stock 普通股
Contra account 抵减账户
Credit 贷项,信贷
Debit 借项,借方
Deferral 递延
Deferred expense 递延费用
Deferred revenue 递延收入
Depreciation 折旧
Dividend 股利
Double-entry bookkeeping system 复式记账
Entry 分录
Income Summary account 本年利润账户
Journal 日记账
Ledger 分类账
Par value 面值
Permanent account 永久性账户
Post 过账
Post-closing trail balance 结账后试算平衡
Sales discount 销售折扣
Sales returns and allowance 销售退回与折让
Salvage value 残值
Temporary account 暂时性账户
Trail balance 失算平衡表
T-account T型账户
Unearned revenue 预计收入
Valuation adjustments 计价调整
五.流动资产
Administrative overhead 管理间接费用
Aging receivable 应收账款账龄分析
Average cost 平均成本法
Bad debt 坏账
Bank reconciliation 银行存款余额调节表
Bank statement 银行对账单
Cash book 现金账
Cash equivalents 现金等价物
Cash on hand 库存现金
Cash short and over 现金尾差,现金短溢
Cost flow assumption 成本流转假设
Count 盘存
Demand deposit 活期存款
Deposit in transit 在途存款
Deposit to guarantee contract performance 合同履行保证金
Direct labor 直接人工
Direct material 直接材料
Dividend receivable 应收股利
Equity investment 权益投资
Finished goods 产生品
First-in first-out 先进先出法
Fixed production overhead 固定制造费用
Import duty 进口税金
Interest receivable 应收利息
IOU 借据
Last-in last-out 后进先出法
Lower of cost and net realizable value 成本与可变现净值孰低法
Maturity date 到期日
Moving or cumulative weighted average 移动加权平均
Net realizable value 可变现净值
Notes receivable 应收票据
Overdraft 银行透支
Overtime premium 加班津贴
Past due 过期
Periodic system 定期盘存制
Perpetual system 永续盘存制
Petty cash fund 备用金
Prudence concept 谨慎性原则
Raw material 原材料
Rebate 回扣
Redeemable preference shares 可赎回优先股
Retail method 零售价法
Reverse 转回
Selling cost 销售费用
Specific identification 个别认定法
Standard cost 标准成本
Subsidiary record 明细记录
Supplies 无聊,价值较低的材料
Trade discount 商业折扣
Trade receivable 应收账款
Variable production overhead 可变制造费用
Work in progress 在产品
Write down 减记
六.投资,固定资产与无形资产
Amortize 摊销
Amortize cost 摊余成本
Arm’s length transaction 公平交易
Available-for-sale investments 可供出售投资
Capitalize 资本化
Carrying amount 账面价值
Consolidated financial statements 合并财务报表
Control 控制
Depreciable amount 应计折旧额
Derecognize 终止确认
Effective interest rate method 实际利率法
Equity method 权益法
Estimated residual value 预计残值
Fair value 公允价值
Financial asset 金融资产
Financial instrument 金融工具
Fixed or float interest rate 固定或浮动利率
Held on freehold 拥有所有权
Held on leasehold 又有使用权
Held-to-maturity investments 持有至到期投资
Identifiable 可辨认
Impairment 减值
Internally generated 自创
Investee 被投资方
Investment income 投资收益
Investment property 投资性房地产
Knowledgeable willing parties 熟悉情况,自愿的双方
Ordinary shares 普通股
Parent company 母公司
Physical substance 实物形态
Quoted market price 市场报价
Recoverable amount 可回收金额
Reducing balance method 余额递减折旧法
Research and development costs 研究和开发支出
Revaluation surplus 重估增值
Evaluation 重估
Significant 重大影响
Straight-line-method 直线法或年限平均法
Subsidiary company 子公司
Sum-of-the-year digits method 年数综合法
Surplus cash 现金盈余
Write off 注销 记为费用
七.负债
Adjunct account 附属账户
At par 平价
Bonus 奖金
Book value(carrying value) 账面价值
Callable bonds 可提前赎回债券
Cash discount 现金折扣
Cash dividend 现金股利
Compound instrument 混合股利
Deferred revenue 递延收入
Discount rate 折现率
Discount 折价
Face value 面值
Good & Service Tax(GST) 货物和劳务税
Gross price method 总价法
Income tax 所得税
Indirect taxation 间接课税
Installment 分期
Interest-bearing 带息,附息
Leverage 杠杆
Lien 留置权,质权
Mortgage bonds 抵押债券
Net price method 净价法
Notes payable 应付票据
Payroll tax 工资薪金税
Premium 溢价
Provision 准备
Retained earnings 留存收益
Sales tax 销售税
Social security and unemployment insurance 社会保障税和失业保险金
Tax authorities 税务机关
Tax deduction 税前抵扣
Value Added Tax 增值税
Warrant 认股权
Warranty 产品质保
Yield 收益率
Zero-coupon bonds 零息债券
八.所有者权益
Additional paid-in capital 股本溢价
Callability 可赎回优先股
Cash dividend 现金股利
Common stock 普通股
Convertibility 可转换(优先股)
Cost flow assumption 成本流转假设
Cost method 成本法
Cumulative 积累(优先股)
Declaration date 股利宣告日
Fair market value 公允市价
Legal capital 法定资本
Limited liability 有限责任
Liquidate 清算
Par value method 面值法
Par value 面值
Participation 参加(优先股)
Payment date 股利支付日
Securities Law 证券法
Shareholders or stockholders 股东
Shares outstanding 流通在外的股份
Stock dividend 股票股利
Stock dividend distributable 应付股票股利
Stock option 股票期权
Stock split 股票分割
Treasury stock 库存股
九.经营成果
Associating cause and effect 因果关系配比
Cash discount 现金折扣
Commission 销售佣金
Consideration 对价
Cost of sales 销售成本
Dealer 经销商
Department store 百货商店
Gross amount 总额
Immediate recognition 立即确认
Installment sales 分期收款销售
Matching 配比
Nominal value 名义价值
Ordinary operating activities 经常经营活动
Refund 退款
Sales allowance 销售折让
Sales returns 销售退回
Shipping cost 运费
Systematic and rational allocation 系统合理分摊
Trade discount 销售折扣
Value-added tax 增值税
Volume rebate 数量折扣
Warranty cost 产品质量保证费用
Written off 注销
十. 财务报表分析
Accounting policy 会计政策
Asset turnover 资产周转率
Auditors’ report 审计报告
Base amount 基数
Base year 基期或期年
Business risk 经营风险
Chairman’ s statement 董事长报告
Common-size statement 统一量度式财务报表,同比报
Comparative statement 比较报表
Credit scoring 信用评级
Cross-sectional comparison 同行业比较
Director’ report 董事会报告
DuPont system 杜邦分析系统
Economic environment 经济环境
Financial asset 财务资产
Financial leverage 财务杠杆
Financial ratio 财务比率
Government statistics 政府统计数据
Net income to sales 销售净利润
Net profit margin 边际净利率
Ratio analysis 比率分析
Return on assets(ROA) 资产报酬率
Return on equity(ROE) 权益资产报酬率
Return on sales(ROS) 销售资产报酬率
Time-series comparison时间序列比较
Trend analysis 趋势分析
Working capital 营运资本
十一.成本要素
Allocation rate 分配率
Clock card 工时卡
Cost Allocation 成本分配
Cost object 成本对象
Cost Tracing 成本汇集
Department overhead 部门制造费用
Direct labor 直接人工
Direct material 直接材料
Direct method 直接分配法
Indirect labor 间接人工
Indirect material 间接材料
Manufacturing overhead 制造费用
Payroll system 工资系统
Reciprocal method 交互分配法
Step-down method 顺序分配法
十三.管理会计
Budgeted balance sheet 预算资产负债表
Budgeted statement of cash flows 预算现金流量表
Capital expenditures budget 资本支出预算
Cash budget 现金预算
Cost center 成本中心
Cost of goods sold budget 产品销售成本预算
Direct labor budget 直接人工预算
Direct material budget 直接材料预算
Efficiency variance 效率差异
Favorable variance 有利差异
Financial budget 财务预算
Fixed overhead capacity variance 固定性制造费用能量差异
Fixed overhead expenditure variance固定性制造费用耗费差异
Fixed overhead variance 固定性制造费用差异
Investment center 投资中心
Labor cost variance 人工成本差异
Labor efficiency variance 人工效率差异
Labor rate variance 人工工资率差异
Material cost variance 材料成本差异
Material price variance材料价格差异
Material usage variance材料使用差异
Operating budget 经营预算
Overhead budget 间接费用预算
Price standards 价格标准
Price variance 价格差异
Production budget 生产预算
Profit center 利润中心
Quantity standards 数量标准
Responsibility center 责任中心
Revenue budget 收入预算
Revenue center 收入中心
Sales forecast 销售预测
Unfavorable variance 不利差异
Unit standard cost 标准单位成本
Variable overhead efficiency variance 变动性制造费用效率差异
Variable overhead expenditure variance变动性制造费用耗费差异
Variable overhead variance变动性制造费用差异
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