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中英文詞匯對照表

A

Above-the-line items 線上項(xiàng)目

Absences, compensated 缺勤，帶薪假期

Absorption costing 完全成本法

Absorption costing income statement 完全成本法下的損益表

Accelerated depreciation method 加速折舊法

Account(s) 賬戶；會計(jì)科目

analyzing and summarizing transactions in    在賬戶中分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)

analyzing    分析性賬戶

balance of    賬戶余額

cash short and over    現(xiàn)金余缺賬戶

characteristics of    賬戶的特點(diǎn)

chart of    會計(jì)科目表

clearing    清理賬戶

contra or contra asset 抵減或資產(chǎn)抵減賬戶

controlling    控制賬戶

estimate of uncollectible    壞賬估計(jì)

expanded chart of    擴(kuò)充的會計(jì)科目表

fees earned on    服務(wù)收費(fèi)

income statement    損益表賬戶

normal balances of    賬戶的正常余額

other    其他賬戶

real    實(shí)賬戶

statement of    賬單

temporary or nominal    臨時(shí)性賬戶或虛賬戶

usefulness of    賬戶的有用性

Account form 賬戶式

Account payable 應(yīng)付賬款

Account receivable 應(yīng)收賬款

Accounting 會計(jì)；會計(jì)學(xué)

differences between managerial and financial 管理會計(jì)與財(cái)務(wù)會計(jì)的區(qū)別

double-entry 復(fù)式會計(jì)

financial and managerial 財(cái)務(wù)會計(jì)與管理會計(jì)

financial 財(cái)務(wù)會計(jì)

management    管理會計(jì)

managerial 管理會計(jì)

private    內(nèi)部會計(jì)；私營企業(yè)會計(jì)

profession of    會計(jì)職業(yè)

public    公共會計(jì)

responsibility    責(zé)任會計(jì)

Accounting cycle 會計(jì)循環(huán)

for a merchandising business    商業(yè)企業(yè)會計(jì)循環(huán)

Accounting equation 會計(jì)恒等式

business transactions and    經(jīng)濟(jì)業(yè)務(wù)與會計(jì)恒等式

Accounting fields, specialized 會計(jì)領(lǐng)域，專門會計(jì)領(lǐng)域

Accounting for 會計(jì)

bond investments 債券投資的會計(jì)處理

bonds payable 應(yīng)付債券的會計(jì)處理

cost centers, responsibility 成本中心會計(jì)，成本中心責(zé)任會計(jì)

depreciation 折舊會計(jì)

dividends 股利的會計(jì)處理

exchanges of similar fixed assets,

review of 相似固定資產(chǎn)交換的會計(jì)處理，相似固定資產(chǎn)交換會計(jì)處理的回顧

exchanges of similar fixed assets, summary illustration 相似固定資產(chǎn)交換的會計(jì)處理，總結(jié)——相似固定資產(chǎn)交換的會計(jì)處理

investments in stocks 股票投資的會計(jì)處理

limited liability corporations 有限責(zé)任公司的會計(jì)處理

merchandise transactions,

illustration of    商品交易會計(jì)，商品交易會計(jì)介紹

notes receivable 應(yīng)收票據(jù)的會計(jì)處理

partnerships 合伙企業(yè)的會計(jì)處理

profit centers, responsibility 利潤中心會計(jì)，利潤中心責(zé)任會計(jì)

uncollectibles, allowance method    壞賬會計(jì)，壞賬會計(jì)處理的備抵法

uncollecubles, direct write-off method of    壞賬會計(jì)，壞賬會計(jì)處理的直接注銷法

Accounting in business, role of 商業(yè)中的會計(jì)，會計(jì)在商業(yè)中的角色

Accounting information and the stakeholders of a business 會計(jì)信息與企業(yè)利益相關(guān)者

Accounting period concept 會計(jì)期間概念

Accounting principles(GAAP), generally accepted 公認(rèn)會計(jì)原則

Accounting principles, changes in 會計(jì)原則，會計(jì)原則變更

Accounting rate of return 會計(jì)回報(bào)率

Accounting system(s) 會計(jì)系統(tǒng)；會計(jì)制度

basic    基本會計(jì)系統(tǒng)

computerized    電算化會計(jì)系統(tǒng)

cost    成本會計(jì)系統(tǒng)

for merchandisers    商業(yè)會計(jì)系統(tǒng)

for payroll and payroll taxes    工資和工資稅會計(jì)系統(tǒng)

manual    手工會計(jì)系統(tǒng)

Accounting system overview, cost 會計(jì)系統(tǒng)概述；成本會計(jì)系統(tǒng)概述

Accounting treatments of contingent liabilities 或有負(fù)債的會計(jì)處理

Accounts for a periodic inventory system, chart of 定期盤存制賬戶

   定期盤存制會計(jì)科目表

Accounts payable 應(yīng)付賬款

Accounts payable control and subsidiary ledger 應(yīng)付賬款控制和明細(xì)分類賬

Accounts payable subsidiary ledger 應(yīng)付賬款明細(xì)分類賬

Accounts receivable 應(yīng)收賬款

aging of    應(yīng)收賬款賬齡分析

Accounts receivable analysis 應(yīng)收賬款分析

Accounts receivable control and subsidiary ledger 應(yīng)收賬款控制和明細(xì)分類賬

Accounts receivable subsidiary ledger 應(yīng)收賬款明細(xì)分類賬

Accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率

Accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制

Accruals 應(yīng)計(jì)收入或費(fèi)用

deferrals and    遞延和應(yīng)計(jì)收入或費(fèi)用

Accrued assets 應(yīng)計(jì)資產(chǎn)

Accrued expense(s) 應(yīng)計(jì)費(fèi)用

Accrued expenses payable 應(yīng)計(jì)應(yīng)付費(fèi)用

Accrued fees 應(yīng)計(jì)收費(fèi)

Accrued liabilities 應(yīng)計(jì)負(fù)債

Accrued revenues 應(yīng)計(jì)收入

Accrued wages 應(yīng)計(jì)工資

Accumulated depreciation 累計(jì)折舊

Accumulated other comprehensive income 累計(jì)其他全面收益

Acid-test ratio 速動比率；酸性測試比率

Acquiring fixed assets, stages of 獲取固定資產(chǎn)，獲取固定資產(chǎn)階段

Activity base(s) 作業(yè)基礎(chǔ)

Activity base product cost calculations 作業(yè)基礎(chǔ)產(chǎn)品成本計(jì)算

Activity base usage quantities, estimated 作業(yè)基礎(chǔ)耗用量，估計(jì)作業(yè)基礎(chǔ)耗用量

Activity driver{s) 作業(yè)動因

Activity rates 作業(yè)率

Activity-based costing (ABC), 作業(yè)成本計(jì)算法

Adjusted trial balance 調(diào)整后試算平衡表

Adjusted trial balance columns 調(diào)整后試算平衡表欄

Adjusting and closing entries 調(diào)整分錄和結(jié)賬分錄

Adjusting entries 調(diào)整分錄

ledger with    分類賬調(diào)整分錄

recording    記錄調(diào)整分錄

Adjusting process 調(diào)整過程

Adjustment process, summary of 調(diào)整過程，調(diào)整過程總結(jié)

Adjustments, summary of basic 調(diào)整，基本調(diào)整總結(jié)

Adjustments columns 調(diào)整欄

Adjustments to net income- indirect method 凈收益調(diào)整－間接法

Administrative expenses 管理費(fèi)用

Affiliated companies 聯(lián)營公司；附屬公司

Aging of accounts receivable 應(yīng)收賬款賬齡分析

Aging the receivables 應(yīng)收賬款賬齡分析

Allocating income taxes 分配所得稅

Allocation, cost 分配，成本分配

Allocation base 分配基礎(chǔ)

Allowance, purchase 折讓，購貨折讓

Allowance account, write-offs to 備抵賬戶；備抵賬戶注銷

Allowance method 備抵法

Allowance method of accounting for uncollectibles 壞賬會計(jì)處理的備抵法

Alternate entity characteristics, comparison 不同實(shí)體特征，不同實(shí)體特征的比較

Alternate entity forms, equity reporting for 不同實(shí)體形式，不同實(shí)體形式的權(quán)益報(bào)告

Alternative financing plans, effect of 可選擇的籌資計(jì)劃，可選擇籌資計(jì)劃的效果

Amortization 攤銷

(bond investments)    （債券投資）

effective interest rate method of     攤銷的實(shí)際利率法

of discount by the interest method     實(shí)際利率法下折價(jià)的攤銷

of discount on bonds payable     應(yīng)付債券折價(jià)攤銷

of premium by the interest method     實(shí)際利率法下溢價(jià)的攤銷

of premium on bonds payable     應(yīng)付債券溢價(jià)攤銷

Amortizing a bond discount 分期償還債券折價(jià)

Amortizing a bond premium 分期償還債券溢價(jià)

Amount, present value of 數(shù)量；金額，數(shù)量、金額的現(xiàn)值

Analysis 分析

accounts receivable    應(yīng)收賬款分析

assumptions of cost-volume-profit    本－量－利分析的假設(shè)

capital investment    資本投資分析

cost-volume-profit    本－量－利分析

current position    流動（現(xiàn)行）狀況分析

differential    差異分析

factors that complicate capital investment    使資本投資復(fù)雜化的因素

graphic approach to cost-volume-profit    本－量－利分析的圖解方法

horizontal    水平分析

inventory    存貨分析

mathematical approach to cost-volume-profit    本－量－利分析的數(shù)學(xué)方法

nature of capital investment    資本性投資的性質(zhì)

net present value at 12%    回報(bào)率為12％的凈現(xiàn)值分析

net present value 凈現(xiàn)值分析

profitability    收益性分析

solvency    償債能力分析

traditional    傳統(tǒng)分析

use of computers in cost-volume-profit analysis    計(jì)算機(jī)在本－量－利分析中的運(yùn)用

vertical 垂直分析

"what if' or sensitivity 敏感性分析

Analysis report 分析報(bào)告

discontinue an unprofitable segment, differential    停止經(jīng)營一個(gè)未盈利部門的分析報(bào)告，停止經(jīng)營一個(gè)未盈利部門的差異分析報(bào)告

lease or sell, differential    出租或出售差異分析報(bào)告

make or buy, differential    制造或購買差異分析報(bào)告

process or sell, differential    加工或出售差異分析報(bào)告

replace equipment, differential    設(shè)備更換差異分析報(bào)告

sell at special price, differential    特定售價(jià)差異分析報(bào)告

Analytical measures 分析指標(biāo)

other 其他分析指標(biāo)

summary of    分析指標(biāo)總結(jié)

Analyzing and summarizing transactions, illustration of 分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)，舉例說明分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)

Annual reports, corporate 年度報(bào)告，公司年度報(bào)告

Annuity 年金

present value of an,    年金現(xiàn)值

Annuity of $1 at compound

interest, present value of 1美元年金復(fù)利，1美元年金的復(fù)利現(xiàn)值

Annuity table, partial present value of 年金表，部分年金現(xiàn)值表

Application of incorporation 公司設(shè)立申請

Approach 方法

cost price    成本價(jià)格法

market price    市場價(jià)格法

negotiated price    協(xié)議價(jià)格法

Appropriations 限制用途的撥款

Articles of incorporation 公司章程

Articles of partnership 合伙章程

Assembly 裝配

Asset(s) 資產(chǎn)

accrued 應(yīng)計(jì)資產(chǎn)

book value of    資產(chǎn)的賬面價(jià)值

contra    資產(chǎn)抵減

contributing to a partnership    向合伙企業(yè)投入資產(chǎn)

costs of acquiring fixed    固定資產(chǎn)獲取成本

current    流動資產(chǎn)

discarding fixed    廢棄的固定資產(chǎn)

disposal of fixed    固定資產(chǎn)的處置

donated    接受捐贈的資產(chǎn)

exchanging similar fixed    交換相似的固定資產(chǎn)

financial reporting for fixed and intangible    固定資產(chǎn)和無形資產(chǎn)的財(cái)務(wù)報(bào)告

fixed    固定資產(chǎn)

fixed and intangible in the balance sheet    資產(chǎn)負(fù)債表中的固定資產(chǎn)和無形資產(chǎn)

fixed or plant    固定或廠房設(shè)備資產(chǎn)

intangible    無形資產(chǎn)

internal control of fixed    固定資產(chǎn)的內(nèi)部控制

leasing fixed    租賃固定資產(chǎn)

nature of fixed    固定資產(chǎn)的性質(zhì)

plant    廠房設(shè)備資產(chǎn)

prepaid expense recorded initially as    預(yù)付費(fèi)用初始記錄為資產(chǎn)

quick    速動資產(chǎn)

rate earned on total    總資產(chǎn)收益率

rate of income from operations to total    營業(yè)利潤對總資產(chǎn)比率

rate of return on    資產(chǎn)回報(bào)率

ratio of net sales to    總資產(chǎn)周轉(zhuǎn)率

revaluation of    資產(chǎn)重估

review of accounting for exchanges of similar fixed    相似固定資產(chǎn)交換會計(jì)處理的回顧

selling fixed    出售固定資產(chǎn)

summary illustration-accounting for exchanges of similar fixed 總結(jié)——相似固定資產(chǎn)交換的會計(jì)處理

tangible    有形資產(chǎn)

Assumptions of cost-volume-profit analysis 本－量－利分析的假設(shè)

Audit Committee 審計(jì)委員會

Available-for-sale securities 可供出售證券

Average cost method 平均成本法

determining costs under    平均成本法下成本的確定

use of    使用平均成本法

Average rate of return 平均回報(bào)率

Average rate of return method 平均回報(bào)率法

B

Bad debts expense 壞賬費(fèi)用

Balance of the account 賬戶余額

Balance sheet 資產(chǎn)負(fù)債表

   budgeted    預(yù)算資產(chǎn)負(fù)債表

   comparative    比較資產(chǎn)負(fù)債表

   corporation    公司的資產(chǎn)負(fù)債表

   horizontal analysis, comparative    資產(chǎn)負(fù)債表水平分析，比較資產(chǎn)負(fù)債表水平分析

   merchandise inventory on    資產(chǎn)負(fù)債表中的商品存貨

   presentation of cash on    資產(chǎn)負(fù)債表中現(xiàn)金的列示

   presentation of merchandise inventory on    商品存貨在資產(chǎn)負(fù)債表中的列示

   receivables on    資產(chǎn)負(fù)債表中的應(yīng)收款項(xiàng)

   report form of    報(bào)告式資產(chǎn)負(fù)債表

   stockholders’ equity in the    資產(chǎn)負(fù)債表中的股東權(quán)益

   stockholders’ equity section    資產(chǎn)負(fù)債表中的股東權(quán)益部分

   temporary investments on    資產(chǎn)負(fù)債表中的臨時(shí)性投資

   vertical analysis, comparative    資產(chǎn)負(fù)債表垂直分析，比較資產(chǎn)負(fù)債表垂直分析

Balance sheet accounts, transactions and 資產(chǎn)負(fù)債表賬戶，交易和資產(chǎn)負(fù)債表賬戶

Balance sheet and income statement data for direct method 直接法下資產(chǎn)負(fù)債表和損益表數(shù)據(jù)

Balance sheet budgets 資產(chǎn)負(fù)債表預(yù)算

Balance sheet columns, income statement and 資產(chǎn)負(fù)債表欄目，損益表和資產(chǎn)負(fù)債表欄目

Balance sheet of a corporation 公司的資產(chǎn)負(fù)債表

Balance sheet presentation of bond investments 債券投資在資產(chǎn)負(fù)債表中的列示

Balance sheet presentation of bonds payable 資產(chǎn)負(fù)債表中應(yīng)付債券的列示

Balance scorecard 平衡記分卡

Bank accounts 銀行往來賬戶

   as a control over cash    銀行往來賬戶作為現(xiàn)金控制

   business    企業(yè)銀行往來賬戶

Bank reconciliation 銀行存款余額調(diào)節(jié)表

Bank statement 銀行對賬單

   comparison with business records    銀行對賬單與企業(yè)記錄比較

Bankers’ ratio 銀行用比率；企業(yè)流動比率

Banks, investment 銀行，投資銀行

Base(s) 基礎(chǔ)；基數(shù)

   activity    作業(yè)基礎(chǔ)

   allocation    分配基礎(chǔ)

Basic analytical procedures 基本分析程序

Basic earnings per share 每股基本收益

Basis 基礎(chǔ)

   accrual    應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制

   cash    現(xiàn)金制；收付實(shí)現(xiàn)制

Below-the-line items 線下項(xiàng)目

Benefits 利益；福利

   employees’ fringe    員工額外福利

   fringe    額外福利

   other than pensions, postretirement    養(yǎng)老金以外的福利；養(yǎng)老金以外的退休福利

Benefit dollars as a percent of total 各項(xiàng)福利占福利總額的百分比

Bills ,enter form 票據(jù)，加入票據(jù)格式

Board of directors 董事會

Bond(s) 債券

   callable    可贖回債券

   convertible    可轉(zhuǎn)換債券

   debenture    無擔(dān)保債券

   investments in    債券投資

   present value of the face amount of    債券面值的現(xiàn)值

   serial    分期償還債券

   term 定期債券

   zero-coupon    無息債券

Bond discount, amortizing 債券折價(jià)，債券折價(jià)攤銷

Bond indenture 債券契約

Bond investments 債券投資

   accounting for    債券投資的會計(jì)處理

   balance sheet presentation of    債券投資在資產(chǎn)負(fù)債表中的列示

Bond premium, amortizing 債券溢價(jià)，債券溢價(jià)攤銷

Bond redemption 債券償還；債券贖回

Bond sinking funds 債券償債基金

Bonds issued 已發(fā)行債券

   at a discount    折價(jià)發(fā)行債券

   at a premium    溢價(jià)發(fā)行債券

   at face amount    以面值發(fā)行債券

Bonds payable 應(yīng)付債券

   accounting for    應(yīng)付債券的會計(jì)處理

   amortization of premium    應(yīng)付債券溢價(jià)攤銷

   balance sheet presentation of    資產(chǎn)負(fù)債表中應(yīng)付債券的列示

   characteristics of    應(yīng)付債券的特征

Bonuses, partner 獎(jiǎng)金；紅利，合伙人獎(jiǎng)金

Book value 賬面價(jià)值

   net    賬面凈值

   of the asset    資產(chǎn)的賬面價(jià)值

Boot 補(bǔ)價(jià)

Bottleneck(s) 瓶頸

   product pricing under production    生產(chǎn)瓶頸下的產(chǎn)品定價(jià)

   product profitability and pricing under production    生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價(jià)

   product profitability under production    生產(chǎn)瓶頸下的產(chǎn)品獲利能力

Bottleneck hour, contribution margin per 瓶頸小時(shí)，每瓶頸小時(shí)的貢獻(xiàn)毛益

Break-even chart 盈虧分析圖

Break-even point 盈虧臨界點(diǎn)

   summary of effects of changes on    各因素變動對盈虧臨界點(diǎn)的影響總結(jié)

Budget(s) 預(yù)算

   balance sheet    資產(chǎn)負(fù)債表預(yù)算

   capital expenditures    資本支出預(yù)算

   cash    現(xiàn)金預(yù)算

   completing the cash    完全現(xiàn)金預(yù)算

   cost of goods sold    銷貨成本預(yù)算

   direct labor cost    直接人工成本預(yù)算

   direct materials purchases    直接材料采購預(yù)算

   factory overhead cost    制造費(fèi)用預(yù)算

   factory overhead flexible    制造費(fèi)用彈性預(yù)算

   flexible    彈性預(yù)算

   flexible and static    彈性預(yù)算與固定預(yù)算

   income statement    損益表預(yù)算

   master    總預(yù)算

   production    生產(chǎn)預(yù)算

   sales    銷售預(yù)算

   selling and administrative expenses    銷售與管理費(fèi)用預(yù)算

   setting conflicting goals    預(yù)算目標(biāo)設(shè)定沖突

   setting goals too loosely 預(yù)算目標(biāo)設(shè)定過松

   setting goals too tightly 預(yù)算目標(biāo)設(shè)定過緊

   static    固定預(yù)算

Budget performance report 預(yù)算業(yè)績報(bào)告

Budgetary performance evaluation 預(yù)算業(yè)績評價(jià)

Budgetary slack 預(yù)算松弛

Budgeted balances sheet 預(yù)計(jì)資產(chǎn)負(fù)債表

Budgeted income statement 預(yù)計(jì)損益表

Budgeting 預(yù)算編制

   capital    資本支出預(yù)算編制

   continuous    連續(xù)預(yù)算編制

   human behavior and    人類行為與預(yù)算編制

   nature and objectives of    預(yù)算編制的性質(zhì)與目標(biāo)

   objectives of    預(yù)算編制的目標(biāo)

   zero-based    零基預(yù)算

Budgeting systems 預(yù)算系統(tǒng)

   computerized    計(jì)算機(jī)預(yù)算系統(tǒng)

Building 房屋；建筑物

Business(es) 商業(yè)；企業(yè)；經(jīng)營；業(yè)務(wù)

   accept at a special price    接受特定售價(jià)的訂貨

accounting information and the stakeholders of 會計(jì)信息與企業(yè)利益相關(guān)者

   financial history of    企業(yè)財(cái)務(wù)歷史記錄

   flow of costs through a service    服務(wù)企業(yè)成本流轉(zhuǎn)

   job order cost systems for professional service    專業(yè)服務(wù)企業(yè)分批成本計(jì)算

   life cycle of    企業(yè)生命周期

   manufacturing    制造企業(yè)

   merchandising    商業(yè)企業(yè)

   nature of merchandising    商業(yè)企業(yè)的性質(zhì)

   nature of    企業(yè)的性質(zhì)

   periodic inventory systems for merchandising    商業(yè)企業(yè)的定期盤存制

   role of accounting in    會計(jì)在經(jīng)營中的角色

   service    服務(wù)企業(yè)

   types of    業(yè)務(wù)類型

Business bank accounts 企業(yè)銀行往來賬戶

Business combinations 企業(yè)合并

Business entities, alternate forms of 企業(yè)主體；企業(yè)主體的不同形式

Business entity concept 企業(yè)主體概念

Business ethics 商業(yè)道德

Business life cycle 企業(yè)生命周期

Business organizations, types of 企業(yè)組織，企業(yè)組織類型

Business segment 業(yè)務(wù)部門

Business stakeholder 企業(yè)利益相關(guān)者

Business strategy 企業(yè)戰(zhàn)略

Business transactions 經(jīng)濟(jì)業(yè)務(wù)

accounting equation and    會計(jì)恒等式與經(jīng)濟(jì)業(yè)務(wù)

flow of    經(jīng)濟(jì)業(yè)務(wù)流程

Business Week 《商業(yè)周刊》

Buy 購買

   differential analysis report-make or 制造或購買分析報(bào)告

   make or    制造或購買

Bylaws 公司內(nèi)部規(guī)程

C

Calendar year 日歷年度

Calendar-year basis 日歷年度基礎(chǔ)

Callable bonds 可贖回債券

Capital 資本

and revenue expenditures    資本性和收益性支出

legal    法定資本

paid-in or contributed    實(shí)繳或?qū)嵤召Y本

sources of paid-in    實(shí)繳資本的來源

working    營運(yùn)資本

Capital budgeting 資本支出預(yù)算編制

Capital deficiency 資本虧損

Capital expenditures 資本性支出

Capital expenditures budget 資本性支出預(yù)算

Capital investment, lease versus 資本投資，租賃與資本投資

Capital investment analysis 資本投資分析

factors that complicate    使資本投資復(fù)雜化的因素

nature of 資本投資分析的性質(zhì)

Capital investment proposal,

methods of evaluating 資本投資方案，評價(jià)資本投資方案的方法

Capital lease 融資租賃；資本性租賃

Capital rationing 資本分配

Capital rationing decision process 資本分配決策過程

Capitalist, venture (VC) 資本家，風(fēng)險(xiǎn)投資家

Career paths of corporate executives 公司執(zhí)行官的職業(yè)生涯

Carrying amount 賬面金額

Cash 現(xiàn)金

bank accounts as a control over    銀行往來賬戶作為現(xiàn)金控制

nature of and the importance

of controls over    現(xiàn)金控制的性質(zhì)和重要性

retailers' sources of 零售商的現(xiàn)金來源

Cash basis 現(xiàn)金制；收付實(shí)現(xiàn)制

Cash budget 現(xiàn)金預(yù)算

completing    完全現(xiàn)金預(yù)算

Cash dividend 現(xiàn)金股利

Cash equivalents 現(xiàn)金等價(jià)物

Cash flow from operations,

direct and indirect method, 經(jīng)營活動現(xiàn)金流量，直接法和間接法

Cash flow management, corporate life-cycle stages and 現(xiàn)金流量管理，公司生命周期階段與現(xiàn)金流量管理

Cash flow per share, no 每股現(xiàn)金流量，無每股現(xiàn)金流量

Cash flows 現(xiàn)金流量

direct method, statement of    直接法，現(xiàn)金流量表的直接法

direct method, statement of    直接法，現(xiàn)金流量表的直接法

direct method, work sheet for statement of    直接法，現(xiàn)金流量表直接法工作底稿

indirect method, statement of 間接法，現(xiàn)金流量表的間接法

indirect method, statement of    間接法，現(xiàn)金流量表的間接法

indirect method, work sheet for

statement of    間接法，現(xiàn)金流量表間接法工作底稿

preparing the statement of    現(xiàn)金流量表編制準(zhǔn)備

reporting    現(xiàn)金流量報(bào)告

statement of    現(xiàn)金流量表

used for payment of dividends    支付股利的現(xiàn)金流量

work sheet for statement of    現(xiàn)金流量表工作底稿

Cash flows from financing activities 籌資活動現(xiàn)金流量

Cash flows from investing activities 投資活動現(xiàn)金流量

Cash flows from operating activities 經(jīng)營活動現(xiàn)金流量

direct method    經(jīng)營活動現(xiàn)金流量的直接法

indirect method    經(jīng)營活動現(xiàn)金流量的間接法

reporting    經(jīng)營活動現(xiàn)金流量報(bào)告

Cash management, seasonal 現(xiàn)金管理，季節(jié)性現(xiàn)金管理

Cash on the balance sheet, presentation of 資產(chǎn)負(fù)債表中的現(xiàn)金，資產(chǎn)負(fù)債表中現(xiàn)金的列示

Cash payback period 現(xiàn)金回收期

Cash payments 現(xiàn)金付款

estimated    估計(jì)現(xiàn)金付款

internal control of    現(xiàn)金付款的內(nèi)部控制

Cash payments for 為……支付現(xiàn)金

income taxes    為所得稅支付現(xiàn)金

merchandise    為商品支付現(xiàn)金

operating expenses    為經(jīng)營費(fèi)用支付現(xiàn)金

Cash payments journal 現(xiàn)金付款日記賬

and postings    現(xiàn)金付款日記賬和過賬

for merchandising business    商品交易的現(xiàn)金付款日記賬

Cash receipts 現(xiàn)金收款

control of    現(xiàn)金收款控制

estimated    估計(jì)現(xiàn)金收款

Cash receipts journal 現(xiàn)金收款日記賬

for merchandising business    商品交易的現(xiàn)金收款日記賬

Cash received 收到現(xiàn)金

from cash sales    從現(xiàn)金銷售中收到現(xiàn)金

from customers    從顧客處收到現(xiàn)金

in the mail    通過郵件收到現(xiàn)金

Cash sales 現(xiàn)金銷售

Cash short and over account 現(xiàn)金余缺賬戶

Cells, manufacturing 單元，制造單元

Center(s) 中心

cost    成本中心

investment    投資中心

profit    利潤中心

responsibility    責(zé)任中心

responsibility accounting for cost    成本中心責(zé)任會計(jì)

responsibility accounting for profit    利潤中心責(zé)任會計(jì)

responsibility accounting reports for cost    成本中心責(zé)任會計(jì)報(bào)告

Centralized and decentralized operations 集權(quán)和分權(quán)經(jīng)營

Certificates, stock 證明；持股證書

Certified Internal Auditor(CIA) 注冊內(nèi)部審計(jì)師

Certified Management Accountant(CMA) 注冊管理會計(jì)師

Certified Public Accountant(CPAs) 注冊會計(jì)師

Change fund 找換金

Charges 費(fèi)用

payroll accounting department    工資會計(jì)部門費(fèi)用

service department    服務(wù)部門費(fèi)用

Chart 圖；表

cost-volume-profit or break-even    本－量－利或盈虧臨界圖

cost-volume-profit    本－量－利圖

original and revised profit-volume    原始的和修正的利潤－產(chǎn)量圖

profit-volume    利潤－產(chǎn)量圖

revised cost-volume-profit    修正的本－量－利圖

Chart of accounts 會計(jì)科目表

expanded    擴(kuò)充的會計(jì)科目表

for a merchandising business    商業(yè)企業(yè)會計(jì)科目表

for a periodic inventory system    定期盤存制下的會計(jì)科目表

periodic inventory system    定期盤存制會計(jì)科目表

Charter 營業(yè)執(zhí)照

Check 檢查；核對；支票

Check and remittance advice 支票和匯款通知單

Classifying costs 分類成本

Clearing account 清理賬戶

Clock cards 記時(shí)卡

Closing entries 結(jié)賬分錄

adjusting and    調(diào)整分錄和結(jié)賬分錄

flow chart of    結(jié)賬分錄流程圖

journalizing and posting,    日記賬和過賬、結(jié)賬分錄

Closing process 結(jié)賬程序

Combination strategy 混合戰(zhàn)略

Commercial Law League of America 美國商法聯(lián)盟

Common stock 普通股

dividends and earnings per share of    普通股股利和普通股每股收益

Common stockholders' equity, rate earned on 普通股股東權(quán)益，普通股股東權(quán)益收益率

Common-size income statement 通用損益表

Common-size statement 通用報(bào)表

Communication 通訊

Comparative balance sheet 比較資產(chǎn)負(fù)債表

horizontal analysis    比較資產(chǎn)負(fù)債表水平分析

vertical analysis    比較資產(chǎn)負(fù)債表垂直分析

Comparative income statement 比較損益表

horizontal analysis    比較損益表水平分析

vertical analysis    比較損益表垂直分析

Comparative retained earning statement-horizontal analysis 比較留存收益表－水平分析

Comparative schedule of current

assets-horizontal analysis 比較流動資產(chǎn)明細(xì)表－水平分析

Compensated absences 帶薪假期

Compensating balance 補(bǔ)償余額

Component 成分；組成部分

Composite-rate method 綜合比率法

Compound interest 復(fù)利

present value of $1 at    1美元的復(fù)利現(xiàn)值

present value of annuity of $1 at    1美元年金的復(fù)利現(xiàn)值

Compounding 復(fù)利計(jì)算

Comprehensive income 全面收益

statement of income and    收益和全面收益表

Comprehensive income items, other 全面收益項(xiàng)目，其他全面收益項(xiàng)目

Computerized accounting systems 電算化會計(jì)系統(tǒng)

Computerized budgeting systems 電算化預(yù)算系統(tǒng)

Computerized perpetual inventory systems 電算化永續(xù)盤存系統(tǒng)

Computers in cost-volume-

profit analysis, use of 計(jì)算機(jī)在本－量－利分析中的運(yùn)用

Concept{s) 概念

accounting period    會計(jì)期間概念

business entity    企業(yè)主體概念

choosing a cost-plus approach    選擇成本加成方法成本概念

contribution margin    貢獻(xiàn)毛益概念

cost    成本概念

matching    配比概念

objectivity    客觀性概念

present value    現(xiàn)值概念

product cost    產(chǎn)品成本概念

revenue recognition    收入確認(rèn)概念

summary of cost behavior    成本性態(tài)概念總結(jié)

time value of money    貨幣時(shí)間價(jià)值概念

total cost    總成本概念

unit of measure    計(jì)量單位概念

variable cost    變動成本概念

Consignment 委托代銷

Consolidated financial statement 合并財(cái)務(wù)報(bào)表

Consolidation 創(chuàng)立合并

Constraint 約束；限制

theory of    限制理論

Contingent liability(ies) 或有負(fù)債

accounting treatments of    或有負(fù)債的會計(jì)處理

Continuous budgeting 滾動預(yù)算

Contra accounts 抵減賬戶

Contra asset 資產(chǎn)抵減

Contra asset accounts 資產(chǎn)抵減賬戶

Contract rate 約定利率

Contributed capital 已繳（實(shí)收）資本

Contributing assets, to a partnership 投入資產(chǎn)，向合伙企業(yè)投入資產(chǎn)

Contribution margin 貢獻(xiàn)毛益

Contribution margin concept 貢獻(xiàn)毛益概念

Contribution margin income statement 貢獻(xiàn)毛益損益表

Contribution margin per bottleneck hour 每瓶頸小時(shí)貢獻(xiàn)毛益

Contribution margin ratio 貢獻(xiàn)毛益率

Control(s) 控制

detective    探測性控制

planning, directing, and    計(jì)劃、指導(dǎo)與控制

preventive    預(yù)防性控制

Control environment 控制環(huán)境

Control of cash receipts 現(xiàn)金收款控制

Control procedures 控制程序

Controllable expenses 可控費(fèi)用

Controllable revenues, 可控收入

Controllable variance 可控差異

Controller 會計(jì)主任；總會計(jì)師；主計(jì)長

Controlling 控制

Controlling account 控制賬戶

Conversion costs 加工成本；轉(zhuǎn)換成本

Conversion equivalent units 轉(zhuǎn)換約當(dāng)產(chǎn)量

Convertible bonds 可轉(zhuǎn)換債券

Co-ownership of partnership property, 合伙財(cái)產(chǎn)的共同所有權(quán)

Copyrights 版權(quán)；著作權(quán)

Corporate annual reports 公司年度報(bào)告

Corporate executives, career paths of 公司執(zhí)行者，公司執(zhí)行者的職業(yè)道路

Corporate income taxes 公司所得稅

Corporate life-cycle stages, and cash flow management 公司生命周期階段，公司生命周期階段與現(xiàn)金流量管理

Corporation(s) 公司

and their states of incorporation,

examples of    公司和公司注冊地，公司和公司注冊地舉例

balance sheet    公司的資產(chǎn)負(fù)債表

characteristics, of    公司特點(diǎn)

equity reporting for    公司的權(quán)益報(bào)告

financing    公司籌資

forming    公司的設(shè)立

limited liability (LLC)    有限責(zé)任公司

nature of    公司的性質(zhì)

nonpublic or private    非公眾公司；私有公司

organizational structure of    公司的組織結(jié)構(gòu)

parent and subsidiary 母公司和子公司

   public    公眾公司

Corporation balance sheet 公司的資產(chǎn)負(fù)債表

Cost(s) 成本

allocate to transferred and partially completed units    將成本在轉(zhuǎn)出單位和部分完工單位間進(jìn)行分配

classifying    成本分類

conversion    加工成本；轉(zhuǎn)換成本

determine the units to be assigned    確定成本分配單位

determining under average cost method    平均成本法下成本的確定

differential    成本差異

direct labor    直接人工成本

direct materials    直接材料成本

effect of changes in fixed    固定成本變動的影響

effect of changes in unit variable    單位變動成本變動的影響

estimating inventory    估計(jì)存貨成本

factory overhead    制造費(fèi)用

first-in, first-out flow of    先進(jìn)先出法成本流轉(zhuǎn)

fixed    固定成本

flow of manufacturing    制造成本流轉(zhuǎn)

last-in, first-out flow of    后進(jìn)先出法成本流轉(zhuǎn)

mixed    混合成本

of fixed assets    固定資產(chǎn)成本

opportunity    機(jī)會成本

overhead factory    制造費(fèi)用

period    期間成本

product    產(chǎn)品成本

research and development    研究和開發(fā)成本

schedule of payments for manufacturing    制造成本支付明細(xì)表

semivariable or semifixed    半變動或半固定成本

standard    成本標(biāo)準(zhǔn)

sunk    沉沒成本

valuation of inventory at other than    存貨的非成本計(jì)價(jià)

variable    成本變動

Cost accounting system 成本會計(jì)系統(tǒng)；成本計(jì)算方法

overview    成本會計(jì)系統(tǒng)概述

Cost allocation 成本分配

Cost behavior 成本性態(tài)

Cost behavior concepts, summary of 成本性態(tài)概念，成本性態(tài)概念總結(jié)

Cost budget. direct labor 成本預(yù)算，直接人工成本預(yù)算

Cost budget, factory overhead, 成本預(yù)算，制造費(fèi)用預(yù)算

Cost calculations, activity base product 成本計(jì)算，作業(yè)基礎(chǔ)產(chǎn)品成本計(jì)算

Cost center(s) 成本中心

in a university    大學(xué)成本中心

responsibility accounting for    成本中心責(zé)任會計(jì)

Cost concept 成本概念

product    產(chǎn)品成本

total    總成本

variable    變動成本

Cost flow assumptions, inventory 成本流轉(zhuǎn)假設(shè)，存貨成本流轉(zhuǎn)假設(shè)

Cost flows, 成本流轉(zhuǎn)

for a process manufacturer    分步制造企業(yè)的成本流轉(zhuǎn)

for Goodwell Printers, summary of    如意印刷公司成本流轉(zhuǎn)，如意印刷公司成本流轉(zhuǎn)總結(jié)

labor information and,    人工信息和成本流轉(zhuǎn)

materials information and    材料信息和成本流轉(zhuǎn)

Cost for XL jeans, standard 大號牛仔褲成本，大號牛仔褲標(biāo)準(zhǔn)成本

Cost graphs, variable 成本圖，變動成本圖

Cost method 成本法

average    平均成本法

Cost of goods sold 產(chǎn)品銷售成本

Cost of goods sold budget 產(chǎn)品銷售成本預(yù)算

Cost of merchandise sold 商品銷售成本

Cost of production report 生產(chǎn)成本報(bào)告

FIFO    先進(jìn)先出法下的生產(chǎn)成本報(bào)告

using for decision making   利用生產(chǎn)成本報(bào)告進(jìn)行決策

Cost per equivalent unit 單位約當(dāng)產(chǎn)量成本

determine    確定單位約當(dāng)產(chǎn)量成本

Cost price approach 成本價(jià)格法

Cost system(s) 成本制度；成本系統(tǒng)

journal entries for process    分步成本計(jì)算法下的日記賬分錄

process    分步成本計(jì)算

standard    標(biāo)準(zhǔn)成本系統(tǒng)

Cost term., manufacturing 成本概念，制造企業(yè)成本概念

Cost variance report, factory overhead 成本差異報(bào)告，制造費(fèi)用差異報(bào)告

Cost variances 成本差異

Costing 成本計(jì)算

absorption    吸收（全面）成本計(jì)算

activity-based    作業(yè)基礎(chǔ)成本計(jì)算

comparing job order and process    比較分批法成本計(jì)算與分步成本計(jì)算

target    目標(biāo)成本法

variable or direct    變動或直接成本計(jì)算

Cost-plus approach cost concept, choosing 成本加成法的成本概念，選擇成本加成法的成本概念

Costs flows for a process manufacturer, physical flows and    分步制造企業(yè)的成本流轉(zhuǎn)，分步制造企業(yè)的實(shí)物流轉(zhuǎn)和成本流轉(zhuǎn)

Costs for Goodwell Printers, flow of manufacturing 如意印刷公司成本，如意印刷公司制造成本流轉(zhuǎn)

Costs graphs, fixed 成本圖，固定成本圖

Costs of acquiring fixed assets 固定資產(chǎn)獲取成本

Costs through a service business, flow of 服務(wù)企業(yè)成本，服務(wù)企業(yè)的成本流轉(zhuǎn)

Cost-volume-profit analysis 本－量－利分析

assumptions of    本－量－利分析的假設(shè)

graphic approach to    本－量－利分析的圖解方法

mathematical approach,    本－量－利分析的數(shù)學(xué)方法

use of computers in    計(jì)算機(jī)在本－量－利分析中的運(yùn)用

Cost-volume-profit chart 本－量－利圖

revised    修正的本－量－利圖

Cost-volume-profit relationship 本－量－利關(guān)系

Cost-volume-profit, special relationships 本－量－利，特殊的本－量－利關(guān)系

Coupon rate 息票利率

Credit, diagram of the recording and posting of 貸方；貸記，貸方記錄和過賬圖

Credit memorandum 貸項(xiàng)通知單

Credit period 信用期

Credit terms 信用條款

Creditors 債權(quán)人

Creditors ledger 債權(quán)人分類賬

Cumulative preferred stock 累積優(yōu)先股

dividends to    累積優(yōu)先股股利

Currency exchange gains and loss 貨幣匯兌利得與損失

realized    已實(shí)現(xiàn)的貨幣匯兌利得與損失

unrealized    未實(shí)現(xiàn)的貨幣匯兌利得與損失

Currency exchange rates 貨幣幣種互換比率；貨幣匯率

Currency transactions, foreign 貨幣業(yè)務(wù)，外幣業(yè)務(wù)

Current assets 流動資產(chǎn)

and current liabilities    流動資產(chǎn)與流動負(fù)債

horizontal analysis, comparative schedule of    流動資產(chǎn)水平分析，比較流動資產(chǎn)明細(xì)表水平分析

Current liabilities 流動負(fù)債

nature of    流動負(fù)債的性質(zhì)

warranty and    擔(dān)保和流動負(fù)債

Current position analysis 流動（現(xiàn)行）狀況分析

Current ratio 流動比率

Currently attainable standards 當(dāng)前可達(dá)標(biāo)準(zhǔn)

Customer relationship management (CRM) 顧客關(guān)系管理

Customers 顧客；客戶

cash received from    從客戶處收到現(xiàn)金

Customers ledger 客戶分類賬

D

Death, of a partner 死亡，合伙人死亡

Debenture bonds 信用債券；無擔(dān)保債券

Debit(s) 借方；借記

diagram of the recording and posting of    借方記錄和過賬圖

Debit balance 借方余額

Debit memorandum 借項(xiàng)通知單

Decentralization 分權(quán)

advantages of    分權(quán)的優(yōu)點(diǎn)

disadvantages    分權(quán)的缺點(diǎn)

Decentralized operations 分權(quán)經(jīng)營

centralized and    集權(quán)和分權(quán)經(jīng)營

Decision making 決策制定

job order costing for    為制定決策的分批成本計(jì)算

using the cost of production report for    使用產(chǎn)品成本報(bào)告制定決策

Decision process, capital rationing 決策過程，資本分配決策過程

Decline phase 下降階段

Declining-balance method 余額遞減法

Deductions 扣減；減項(xiàng)

from employee earnings    員工收入的扣減項(xiàng)

other    其他扣減項(xiàng)

Deferrals 延期；遞延

alternative method of recording    記錄遞延項(xiàng)目的其他方法

and accruals    遞延和應(yīng)計(jì)

reversing entries    遞延項(xiàng)目的轉(zhuǎn)回分錄

Deferred expenses 遞延費(fèi)用

Deferred revenue 遞延收入

(unearned revenues),    （預(yù)收收入）

Deficiency 虧損

capital    資本虧損

Deficit 虧損；赤字

Defined benefit plan 固定收益計(jì)劃

Defined contribution plan, 固定繳款計(jì)劃

Depletion 折耗

Deposit ticket 存款單

Depreciable cost 應(yīng)折舊成本

Depreciation 折舊；貶值

accounting for    折舊會計(jì)

accumulated    累計(jì)折舊

functional 功能性折舊

nature of    折舊的性質(zhì)

physical    有形折舊

Depreciation estimates, revising 折舊估計(jì)，折舊估計(jì)的修正

Depreciation expense 折舊費(fèi)

factors    折舊費(fèi)用的影響因素

Depreciation for federal income tax 聯(lián)邦所得稅應(yīng)稅折舊

Depreciation methods 折舊方法

comparing    折舊方法的比較

use of    折舊方法的使用

Detective control(s) 探測性控制

Development costs, research and 開發(fā)成本，研究和開發(fā)成本

Differences 差異

permanent    永久性差異

temporary    暫時(shí)性差異

Differential analysis 差異分析

Differential analysis report 差異分析報(bào)告

discontinue an unprofitable segment    停止經(jīng)營一個(gè)未盈利部門

lease or sell    出租或出售差異分析報(bào)告

make or buy    制造或購買差異分析報(bào)告

process or sell    加工或出售差異分析報(bào)告

replace equipment    設(shè)備更換差異分析報(bào)告

sell at special price    特定售價(jià)差異分析報(bào)告

Differential cost 差異成本

Differential income or loss, 差異收益或損失

Differential revenue 差異收入

Differentiation strategy 差異化戰(zhàn)略

Direct costing 直接成本計(jì)算法

Direct labor cost budget 直接人工成本預(yù)算

Direct labor cost 直接人工成本

Direct labor rate variance 直接人工工資率差異

Direct labor time variance 直接人工工時(shí)差異

Direct labor variance relationships 直接人工差異關(guān)系

Direct labor variances 直接人工差異

reporting    直接人工差異報(bào)告

Direct materials costs 直接材料成本

Direct materials equivalent units 直接材料約當(dāng)產(chǎn)量

Direct materials price variance 直接材料價(jià)格差異

Direct materials purchases budget 直接材料采購預(yù)算

Direct materials quantity variance 直接材料數(shù)量差異

Direct materials variance relationships 直接材料差異關(guān)系

Direct materials variances 直接材料差異

reporting    直接材料差異報(bào)告

Direct method 直接法

balance sheet and income statement data

for    直接法下資產(chǎn)負(fù)債表和損益表數(shù)據(jù)

cash flow from operations    經(jīng)營現(xiàn)金流量的直接法

cash flows from operating activities    經(jīng)營活動現(xiàn)金流量的直接法

statement of cash flows    現(xiàn)金流量表的直接法

work sheet    直接法工作底稿

work sheet for statement of cash flows    現(xiàn)金流量表直接法工作底稿

Direct write-off method 直接注銷法

of accounting for uncollectibles    壞賬會計(jì)處理的直接注銷法

Directing 指揮

planning, and control    計(jì)劃、指揮和控制

Directors, board of 董事，董事會

Discarding fixed assets 廢棄固定資產(chǎn)

Discontinued operations 停止經(jīng)營

Discount(s) 折現(xiàn)；貼現(xiàn)（息）；折扣；折價(jià)

amortizing a bond    攤銷債券折價(jià)

bonds issued at    債券折價(jià)發(fā)行

purchases    進(jìn)貨折扣

Discount by the interest

method, amortization of 實(shí)際利率法下折價(jià)的攤銷

Discount on bonds payable,

amortization of 應(yīng)付債券折價(jià)，應(yīng)付債券折價(jià)攤銷

Discount rate 貼現(xiàn)率；折現(xiàn)率；折價(jià)率

Discounted cash flow method 現(xiàn)金流量貼現(xiàn)法

Discounting notes receivable 應(yīng)付票據(jù)貼現(xiàn)

Dishonored note receivable 拒付應(yīng)收票據(jù)

Disposal of factory overhead balance 制造費(fèi)用余額處理

Disposal of fixed assets 固定資產(chǎn)的處置

Dissolution, partnership 解散；合伙企業(yè)的解散

Dividend(s) 股利

accounting for    股利的會計(jì)處理

cash    現(xiàn)金股利

cash flows used for payment of    用于支付股利的現(xiàn)金流量

liquidating    清算股利

stock    股票股利

Dividend yield 股利收益率

Dividends and earnings per share of common stock, 普通股股利和普通股每股收益

Dividends per share 每股股利

Dividends to cumulative preferred stock 累積優(yōu)先股股利

Dividends to nonparticipating preferred stock 非參與優(yōu)先股股利

Dividing income 收益劃分

allowances exceed net income    津貼超過凈收益的收益劃分

services of partners and investment    合伙人服務(wù)和投資的收益劃分

Divisional income statements 分部損益表

Divisions 分部

Donated assets 接受捐贈的資產(chǎn)

Doomsday ratio 終極流動比率

Double taxation 雙重征稅

Double-entry accounting 復(fù)式會計(jì)

Doubtful accounts expense 壞賬費(fèi)用

Drawee 付款人

Drawer 開票人

Drawing 提款

Driver, activity 動因，作業(yè)動因

Due date 到期日

DuPont formula 杜邦公式

E

Earnings 盈余；收益

deductions from employee    員工收入的扣減項(xiàng)

liability for employee    員工收入負(fù)債

recording employees    記錄員工收入

retained    留存收益

Earnings per common share(EPS) 普通股每股收益

Earnings per share, income statement with 每股收益，含每股收益的損益表

Earnings per share of common stock, dividends and, 普通股每股收益，普通股股利和普通股每股收益

Earnings per share (EPS) on common stock, 普通股每股收益

Earnings record, employee's 收入記錄，員工收入記錄

E-commerce 電子商務(wù)

Effective interest rate method of amortization 攤銷的實(shí)際利率法

Effective interest rate method 實(shí)際利率法

Effective rate of interest 實(shí)際利率

Electronic funds transfer(EFT) 電子資金轉(zhuǎn)賬

Elements of interna1 control 內(nèi)部控制要素

Employee earnings 員工收入

deductions from    員工收入的扣減項(xiàng)

liability for    員工收入負(fù)債

Employee fraud 員工舞弊

Employee net pay, computing 員工工資凈額，計(jì)算員工工資凈額

Employee's earning record 員工收入記錄

Employee's Withholding Allowance Certificate(W-4 Form) 員工代扣所得稅證明

Employees 員工；雇員

Employees' earnings, recording 員工收入，員工收入記錄

Employees' fringe benefits 員工福利

Employer's payroll taxes, liability for 雇主工資稅，雇主工資稅負(fù)債

End-of-period procedures in a periodic inventory system 定期盤存制下的期末程序

Engineering change order(ECO) 工程變更通知單

Engineering changes 工程變更

Entrepreneurs 企業(yè)家

Equipment 設(shè)備

differential analysis report-replace    設(shè)備更新差異分析報(bào)告

replace    設(shè)備更新

Equity 權(quán)益；產(chǎn)權(quán)；公平

owner's    所有者權(quán)益

rate earned on common stockholders'    普通股股東權(quán)益收益率

rate earned on stockholders’    股東權(quán)益收益率

ratio of liabilities to stockholders'    負(fù)債對股東權(quán)益比率

statement of owner's    所有者權(quán)益表

stockholders' or shareholders    股東權(quán)益

Equity method 權(quán)益法

Equity reporting 權(quán)益報(bào)告

for alternate entity forms    不同實(shí)體形式的權(quán)益報(bào)告

for corporations    公司的權(quán)益報(bào)告

for limited liability corporations    有限責(zé)任公司的權(quán)益報(bào)告

for partnerships    合伙企業(yè)的權(quán)益報(bào)告

for proprietorships    獨(dú)資企業(yè)的權(quán)益報(bào)告

Equity securities 權(quán)益證券

Equivalent unit(s) 約當(dāng)產(chǎn)量

conversion    轉(zhuǎn)換約當(dāng)產(chǎn)量

cost per    單位約當(dāng)產(chǎn)量成本

determine cost per    確定單位約當(dāng)產(chǎn)量成本

direct materials    直接材料約當(dāng)產(chǎn)量

materials    原材料約當(dāng)產(chǎn)量

Equivalent units of production 產(chǎn)品的約當(dāng)產(chǎn)量

calculate    計(jì)算產(chǎn)品約當(dāng)產(chǎn)量

Errors 差錯(cuò)；誤差

correction of    更正差錯(cuò)

discovery of    發(fā)現(xiàn)差錯(cuò)

in liquidation    清算差錯(cuò)

procedures for correcting    差錯(cuò)更正程序

Errors causing unequal trial balance 差錯(cuò)導(dǎo)致不平衡試算平衡表

Ethics 道德；倫理；職業(yè)道德

Exchange rate 匯率

currency    貨幣幣種互換比率；貨幣匯率

Exchanges 交換；交易；兌換；匯兌

gains on    匯兌利得

losses on    匯兌損失

Exchanges of similar fixed assets 相似固定資產(chǎn)交換

review of accounting for    相似固定資產(chǎn)交換會計(jì)處理的回顧

summary illustration-accounting for    總結(jié)——相似固定資產(chǎn)交換的會計(jì)處理

Expected useful life 預(yù)期使用年限

Expenditures 支出

capital    資本性支出

revenue    收益性支出

Expense(s) 費(fèi)用

accrued    應(yīng)計(jì)費(fèi)用

administrative or general    管理或一般費(fèi)用

administrative    管理費(fèi)用

cash payments for operating    現(xiàn)金支付的經(jīng)營費(fèi)用

controllable    可控費(fèi)用

deferred (prepaid)    遞延（預(yù)付）費(fèi)用

indirect    間接費(fèi)用

interest    利息費(fèi)用

prepaid expense recorded initially as    預(yù)付費(fèi)用初始記錄為費(fèi)用

selling    銷售費(fèi)用

standard for nonmanufacturing    非生產(chǎn)性費(fèi)用標(biāo)準(zhǔn)

uncollectible accounts (bad debts or doubtful accounts)    壞賬費(fèi)用

wage    工資費(fèi)用

Expenses payable, accrued    應(yīng)付費(fèi)用，應(yīng)計(jì)應(yīng)付費(fèi)用

Extraordinary items    非常項(xiàng)目；特別項(xiàng)目

F

Fabrication 整形

Face amount, bonds issued at 票面金額；面額，債券按面額發(fā)行

Face amount of bonds, present value 債券面額，債券面額現(xiàn)值

Factor 代理人；要素

Factoring （應(yīng)收賬款）融通

Factory burden 制造費(fèi)用

Factory labor 工廠人工

Factory overhead 制造費(fèi)用

allocating    分配制造費(fèi)用

assigning to jobs    將制造費(fèi)用分配到各個(gè)批量

overapplied or overabsorbed    制造費(fèi)用過度分配或過度吸收

Factory overhead balance, disposal of 制造費(fèi)用余額，制造費(fèi)用余額處理

Factory overhead cost 制造費(fèi)用

Factory overhead cost budget, 制造費(fèi)用預(yù)算

indicating standard factory overhead rate 制造費(fèi)用預(yù)算標(biāo)示標(biāo)準(zhǔn)制造費(fèi)用率

Factory overhead cost variance report 制造費(fèi)用差異報(bào)告

Factory overhead flexible budget 制造費(fèi)用彈性預(yù)算

Factory overhead rate, predetermined 制造費(fèi)用率，預(yù)定制造費(fèi)用分配率

Factory overhead to work in process, applying 在產(chǎn)品制造費(fèi)用，分配在產(chǎn)品制造費(fèi)用

Factory overhead variances, 制造費(fèi)用差異

reporting    制造費(fèi)用差異報(bào)告

Fair Labor Standards Act 公平勞動標(biāo)準(zhǔn)法

Federal income tax, depreciation for 聯(lián)邦所得稅，聯(lián)邦所得稅應(yīng)稅折舊

Federal Insurance Contributions Act(FICA)- 聯(lián)邦社會保險(xiǎn)法案

Federal unemployment compensation tax 聯(lián)邦失業(yè)補(bǔ)償稅

Federal Unemployment Tax Act(FUTA) 聯(lián)邦失業(yè)保險(xiǎn)稅法案

Federal Wage and Hour Law 聯(lián)邦工資與工時(shí)法

Fee, protest 費(fèi)用，拒付費(fèi)用

Feedback 反饋

Fees earned on account 應(yīng)收服務(wù)收費(fèi)

Fees earned 服務(wù)收費(fèi)

FICA tax 聯(lián)邦社會保險(xiǎn)稅

FIFO. See First-in, first-out 先進(jìn)先出法

Financial accounting 財(cái)務(wù)會計(jì)

differences between managerial and    管理會計(jì)與財(cái)務(wù)會計(jì)的區(qū)別

Financial accounting and managerial accounting    財(cái)務(wù)會計(jì)與管理會計(jì)

Financial Accounting Standards Board (FASB) 財(cái)務(wù)會計(jì)準(zhǔn)則委員會

Financial analysis, and interpretation 財(cái)務(wù)分析，財(cái)務(wù)分析與解釋

Financial statement(s) 財(cái)務(wù)報(bào)表

consolidated    合并財(cái)務(wù)報(bào)表

effect of inventory costing methods on    存貨成本計(jì)算方法對財(cái)務(wù)報(bào)表的影響

effect of inventory errors on    存貨差錯(cuò)對財(cái)務(wù)報(bào)表的影響

for a merchandising business    商業(yè)企業(yè)財(cái)務(wù)報(bào)表

prepared from work sheet    從工作底稿準(zhǔn)備編制財(cái)務(wù)報(bào)表

Financing activities 籌資活動

cash flows from    籌資活動現(xiàn)金流量

net cash flow provided by    籌資活動產(chǎn)生的凈現(xiàn)金流量

net cash flow used for    籌資活動使用的凈現(xiàn)金流量

noncash investing and    非貨幣性投資和籌資活動

Financing plans, effect of alternative 籌資計(jì)劃，可選擇籌資計(jì)劃的效果

Finished goods 產(chǎn)成品；完工產(chǎn)品

Finished goods inventory 產(chǎn)成品存貨；完工產(chǎn)品存貨

Finished goods ledger account 完工產(chǎn)品分類賬戶

Finished goods ledger 完工產(chǎn)品分類賬

Firms, underwriting 廠商，證券包銷商；保險(xiǎn)商

First-in, first-out (fifo) flow 先進(jìn)先出流轉(zhuǎn)

First-in, first-out(fifo) method 先進(jìn)先出法

First-in, first-out flow of costs 先進(jìn)先出成本流轉(zhuǎn)

First-in, first-out method 先進(jìn)先出法

use of   先進(jìn)先出法的運(yùn)用

Fisca1 year 會計(jì)年度；財(cái)政年度

Fixed asset components 固定資產(chǎn)組成

Fixed asset impairment 固定資產(chǎn)減值

Fixed assets 固定資產(chǎn)

as a percent of total assets    固定資產(chǎn)占總資產(chǎn)的百分比

cost of    固定資產(chǎn)成本

costs of acquiring    固定資產(chǎn)獲取成本

discarding    廢棄的固定資產(chǎn)

disposal of    固定資產(chǎn)的處置

exchanging similar    交換相似的固定資產(chǎn)

financial reporting for    固定資產(chǎn)財(cái)務(wù)報(bào)告

internal control of    固定資產(chǎn)的內(nèi)部控制

leasing    租賃固定資產(chǎn)

nature of    固定資產(chǎn)的性質(zhì)

ratio to long-term liabilities    固定資產(chǎn)對長期負(fù)債比率

review of accounting for exchanges of similar    相似固定資產(chǎn)交換會計(jì)處理的回顧

selling    出售固定資產(chǎn)

stages of acquiring    固定資產(chǎn)獲取階段

summary illustration-accounting for exchanges of similar 總結(jié)——相似固定資產(chǎn)交換的會計(jì)處理

Fixed assets and intangible assets in the

balance sheet 資產(chǎn)負(fù)債表中的固定資產(chǎn)和無形資產(chǎn)

Fixed assets project stages 固定資產(chǎn)計(jì)劃階段

Fixed assets to long-term liabilities, ratio of 固定資產(chǎn)對長期負(fù)債，固定資產(chǎn)對長期負(fù)債比率

Fixed charge coverage ratio 固定費(fèi)用償付能力比率

Fixed costs 固定成本

effect of changes in   固定成本變動的影響

Fixed costs graphs 固定成本圖

Fixed factory overhead volume variance 固定制造費(fèi)用產(chǎn)量差異

Fixed overhead volume variance, graph of 固定制造費(fèi)用產(chǎn)量差異，固定制造費(fèi)用產(chǎn)量差異圖

Flexible and static budgets 彈性預(yù)算和固定預(yù)算

Flexible budget 彈性預(yù)算

factory overhead    制造費(fèi)用彈性預(yù)算

Flow of costs 成本流轉(zhuǎn)

first-in, first-out    先進(jìn)先出成本流轉(zhuǎn)

last-in, first-out    后進(jìn)先出成本流轉(zhuǎn)

Flow of manufacturing costs, 制造成本流轉(zhuǎn)

FOB (free on board) destination 目的地交貨

FOB (free on board) shipping point 裝運(yùn)地交貨

Foreign currency transactions 外幣業(yè)務(wù)

Fraud, employee 欺詐；舞弊，員工舞弊

Free cash flow 自由現(xiàn)金流量

Fringe benefits 額外福利；福利

employees'    員工福利

Functional depreciation 功能性折舊

Fund, sinking 基金，償債基金

Future value 未來價(jià)值；終值

G

Gain, on realization 利得，變現(xiàn)利得

Gain on sale of land 土地出售利得

Gain or loss, unrealized holding 利得或損失，未實(shí)現(xiàn)持有利得或損失

Gains and losses 利得和損失

realized currency exchange    已實(shí)現(xiàn)貨幣匯兌利得和損失

unrealized currency exchange    未實(shí)現(xiàn)貨幣匯兌利得和損失

Gains on exchanges 交換利得

General journal 普通日記賬

General ledger 總分類賬

Generally accepted accounting principles (GAAP) 公認(rèn)會計(jì)原則

Goal conflict 目標(biāo)沖突

Goal conflicts 目標(biāo)沖突

Goods, finished 產(chǎn)品；貨物，產(chǎn)成品；完工產(chǎn)品

Goods sold, cost of 產(chǎn)品銷售，產(chǎn)品銷售成本

Goodwill 商譽(yù)

Governments 政府

Graph of fixed overhead volume variance 固定制造費(fèi)用產(chǎn)量差異圖

Graphic approach to cost-volume-profit analysis 本－量－利分析的圖解方法

Graphs 圖表

fixed cost   固定成本圖

variable cost   變動成本圖

Gross pay 工資總額

Gross profit 毛利

Gross profit method 毛利法

estimating inventory by    用毛利法估計(jì)存貨

Gross profit method of estimating inventories 存貨估計(jì)的毛利法

Growth investing 增長投資

Growth phase 增長期

H

Held-to-maturity securities 持有至到期證券

High-low method 高低點(diǎn)法

Horizontal analysis 水平分析

comparative balance sheet    比較資產(chǎn)負(fù)債表水平分析

comparative income statement    比較損益表水平分析

comparative retained earnings statement    比較留存收益表水平分析

comparative schedule of current assets    比較流動資產(chǎn)明細(xì)表水平分析

of income statement    損益表水平分析

I

Ideal standards 理想標(biāo)準(zhǔn)

Illusory profits 非法利潤

Impairment, fixed asset 減值，固定資產(chǎn)減值

In arrears 拖欠

In-and-out cards 工時(shí)卡

Income 收益；收入

comprehensive    綜合收益；全面收益

dividing    分部收益

net    凈收益

participation in    參與分配收益

residual    剩余收益

statement of, and comprehensive    收益報(bào)表，全面收益表

taxable    所得稅

Income (loss) by product 產(chǎn)品收益（虧損）

Income from operations 營業(yè)利潤

to total assets, rate of    營業(yè)利潤對總資產(chǎn)，營業(yè)利潤對總資產(chǎn)比率

Income investing 收益投資

Income or loss, differential 收益或損失，差別收益或差別損失

Income statement(s) 損益表；收益表；利潤表

absorption costing    完全成本法下的損益表

budgeted    預(yù)計(jì)損益表

common-size    通用損益表

contribution margin    貢獻(xiàn)毛益損益表

divisional    分部損益表

horizontal analysis of    損益表水平分析

horizontal analysis, comparative    損益表水平分析，比較損益表水平分析

multiple-step    多步式損益表

negotiated transfer price    協(xié)議轉(zhuǎn)移價(jià)格損益表

no transfers between divisions    無分部間轉(zhuǎn)移損益表

single-step    單步式損益表

unusual items affecting the    影響損益表的非經(jīng)常性項(xiàng)目

unusual items in    損益表中的非經(jīng)常性項(xiàng)目

variable costing    變動成本法下的損益表

variances from standards in    損益表中的標(biāo)準(zhǔn)差異

vertical analysis of    損益表垂直分析

vertical analysis, comparative    損益表垂直分析，比較損益表垂直分析

Income statement accounts 損益表賬戶

Income statement and balance sheet columns 損益表和資產(chǎn)負(fù)債表欄目

Income statement budgets 損益表預(yù)算

Income statement data for direct method, balance sheet and 直接法損益表數(shù)據(jù)，直接法資產(chǎn)負(fù)債表和損益表數(shù)據(jù)

Income statement of Goodwell Printers 如意印刷公司損益表

Income statement with earnings per share 含每股收益的損益表

Income Summary 收益匯總

Income tax(es) 所得稅

allocating    分配所得稅

cash payments for    為所得稅支付現(xiàn)金

corporate    公司所得稅

depreciation for federal    聯(lián)邦所得稅應(yīng)稅折舊

payment of    支付所得稅

Income taxes payable 應(yīng)付所得稅

Incorporation 設(shè)立；登記；注冊

application of    公司設(shè)立申請

articles of    公司章程

Indenture 契約；合約

bond    債券契約

trust    信托契約

Independent accountants 獨(dú)立會計(jì)師

Independent Auditors' Report 獨(dú)立審計(jì)報(bào)告

Index, present value 指數(shù)；索引，現(xiàn)值指數(shù)

Indirect expenses 間接費(fèi)用

Indirect labor 間接人工

Indirect materials 間接材料

Indirect method 間接法

adjustments to net income 間接法調(diào)整至凈利潤

cash flow from operations    經(jīng)營現(xiàn)金流量的間接法

cash flows from operating activities    經(jīng)營活動現(xiàn)金流量的間接法

statement of cash flows    現(xiàn)金流量表的間接法

work sheet    間接法工作底稿

work sheet for statement of cash flows    現(xiàn)金流量表間接法工作底稿

Inflation 通貨膨脹

Information 信息

Initial public offering (IPO), 首次公開招股；股票首次發(fā)行

Inspections, quality control 檢查，質(zhì)量控制檢查

Installments 分期付款

Intangible assets 無形資產(chǎn)

financial reporting for    無形資產(chǎn)財(cái)務(wù)報(bào)告

Intangible assets in the balance sheet, fixed assets and 資產(chǎn)負(fù)債表中的無形資產(chǎn)，資產(chǎn)負(fù)債表中的固定資產(chǎn)和無形資產(chǎn)

Interest 利息；股權(quán)；份額

minority    少數(shù)股權(quán)

present value of $1 at compound    1美元的復(fù)利現(xiàn)值

present value of annuity of $1 al compound    1美元年金的復(fù)利現(xiàn)值

purchasing in a partnership    購買合伙份額

Interest (bond investments) 利息（債券投資）

Interest expense 利息費(fèi)用

Interest method 實(shí)際利率法

amortization of discount by    實(shí)際利率法下折價(jià)的攤銷

amortization of premium by    實(shí)際利率法下溢價(jià)的攤銷

Interest revenue 利息收入

Internal Audit Division 內(nèi)部審計(jì)部門

Internal control(s) 內(nèi)部控制

elements of    內(nèi)部控制要素

for payroll systems    工資系統(tǒng)內(nèi)部控制

objectives of    內(nèi)部控制目標(biāo)

of cash payments    現(xiàn)金付款內(nèi)部控制

of fixed assets    固定資產(chǎn)的內(nèi)部控制

of inventories    存貨內(nèi)部控制

of receivables    應(yīng)收款項(xiàng)內(nèi)部控制

problems, clues to    內(nèi)部控制問題，內(nèi)部控制問題線索

procedures    內(nèi)部控制程序

Internal rate of return method 內(nèi)部回報(bào)率；內(nèi)含回報(bào)率

Internal revenue code 美國國內(nèi)稅收法典

Interpretation, and financial analysis 解釋，財(cái)務(wù)分析與解釋

Inventory(ies) 存貨

determining by the retail method    用零售價(jià)格法確定存貨

estimating by gross profit method    用毛利法估計(jì)存貨

finished goods    產(chǎn)成品存貨

gross profit method of    存貨的毛利法

estimating    估計(jì)存貨

internal control of    存貨內(nèi)部控制

materials    材料存貨

merchandise    商品存貨

number of days' sales in    存貨銷售周期

physical    實(shí)地盤點(diǎn)

raw materials    原材料存貨

work in process    在產(chǎn)品存貨

Inventory analysis 存貨分析

Inventory at lower of cost or market, determining 成本與市價(jià)孰低法計(jì)價(jià)的存貨，成本與市價(jià)孰低法確定存貨

Inventory cost flow assumption 存貨成本流轉(zhuǎn)假設(shè)

Inventory cost, estimating 存貨成本，估計(jì)存貨成本

Inventory costing, retail method of 存貨成本計(jì)算，存貨成本計(jì)算的零售價(jià)格法

Inventory costing methods 存貨成本計(jì)算方法

comparing    比較存貨成本計(jì)算方法

on financial statements, effect of,    財(cái)務(wù)報(bào)表中存貨成本計(jì)算方法，存貨成本計(jì)算方法對財(cái)務(wù)報(bào)表的影響

under a periodic inventory system 定期盤存制下的存貨成本計(jì)算方法

under a perpetual inventory system 永續(xù)盤存制下的存貨成本計(jì)算方法

Inventory errors on financial statements, effect of 財(cái)務(wù)報(bào)表中的存貨差錯(cuò)，存貨差錯(cuò)對財(cái)務(wù)報(bào)表的影響

Inventory ledger 存貨分類賬

Inventory profits 存貨利潤

Inventory shortage 存貨短缺

Inventory shrinkage 存貨損耗

Inventory system(s) 盤存制度

periodic    定期盤存制

computerized perpetual    電算化永續(xù)盤存制

Inventory turnover 存貨周轉(zhuǎn)率；存貨周轉(zhuǎn)次數(shù)

Investing 投資

growth    增長投資

income    投資收益

technical 技術(shù)投資

value    價(jià)值投資

Investing activities 投資活動

cash flows from    投資活動現(xiàn)金流量

net cash flow provided by    投資活動產(chǎn)生的凈現(xiàn)金流量

net cash flow used for    投資活動使用的凈現(xiàn)金流量

Investing and financing activities, noncash 投資和籌資活動，非貨幣性投資和籌資活動

Investing strategies 投資策略

Investment(s) 投資

accounting for bond    債券投資的會計(jì)處理

lease versus capital    租賃與資本投資

on the balance sheet, temporary    資產(chǎn)負(fù)債表中的投資，資產(chǎn)負(fù)債表中的臨時(shí)性投資

rate of return on    投資回報(bào)率

shareholders'    股東投資

temporary    臨時(shí)性投資

Investment analysis 投資分析

capital    資本性投資分析

factors that complicate capital    使資本投資復(fù)雜化的因素

nature of capital    資本投資的性質(zhì)

Investment banks 投資銀行

Investment center(s), 投資中心

responsibility accounting for    投資中心責(zé)任會計(jì)

Investment proposals, methods of evaluating capital 投資方案，評價(jià)資本投資方案的方法

Investment turnover 投資周轉(zhuǎn)率

Investments in bonds 債券投資

Investments in stocks 股票投資

accounting for   股票投資的會計(jì)處理

long-term   長期股票投資

sale of   出售股票投資

short-term   短期股票投資

Invoice(s) 發(fā)票

create form    新建發(fā)票格式

Item, edit form 項(xiàng)目，編輯項(xiàng)目格式

J

JIT. See Just-in-time processing 適時(shí)加工制

Job cost sheets 分批成本計(jì)算單

and the work in process

controlling account   分批成本計(jì)算單和在產(chǎn)品控制賬戶

   comparing data from    分批成本計(jì)算單中的比較數(shù)據(jù)

Job order and process cost systems compared 分批成本計(jì)算法和分步成本計(jì)算法的比較

Job order cost system(s) 分批成本計(jì)算法

   for manufacturing businesses    制造企業(yè)的分批成本計(jì)算法

   for professional service businesses    專業(yè)服務(wù)企業(yè)的分批成本計(jì)算法

Job order costing 分批（訂單）成本計(jì)算

   and process costing, comparing    分批成本計(jì)算和分步成本計(jì)算，比較分批成本計(jì)算和分步成本計(jì)算

for decision making    利用分批成本計(jì)算法進(jìn)行決策

Job shops 批量生產(chǎn)企業(yè)

Journal(s) 日記賬

cash payments   現(xiàn)金付款日記賬

cash receipts   現(xiàn)金收款日記賬

general   普通日記賬

modified special   調(diào)整的專用日記賬

purchases   進(jìn)貨日記賬

revenue   收入日記賬

sales   銷貨日記賬

special   專用日記賬

two-column   雙欄式日記賬

Journal and ledger 日記賬和分類賬

Journal entries for a process cost system 分步成本計(jì)算法下的日記賬分錄

Journa1 entry 日記賬分錄

Journalizing 編制分錄

   closing entries    編制結(jié)賬分錄

Junk bonds 低級債券；垃圾債券

Just-in-time processing (JIT) 適時(shí)加工制

Just-in-time production line 適時(shí)生產(chǎn)線

L

Labor 工人；人工

   factory    工廠人工

   indirect    間接人工

Labor cost, direct 人工成本，直接人工成本

Labor information and cost flows 人工信息與成本流轉(zhuǎn)

Labor rate variance, direct 人工工資率差異，直接人工工資率差異

Labor time variance, direct 人工工時(shí)差異，直接人工工時(shí)差異

Labor variance relationships, direct 人工差異關(guān)系，直接人工差異關(guān)系

Labor variances 人工差異

   direct    直接人工差異

   reporting direct    直接人工差異報(bào)告

Land 土地

   gain on sale of 土地出售收益

Last-in, first-out (lifo) method 后進(jìn)先出法

   use of 使用后進(jìn)先出法

Last-in, first-out flow of costs 后進(jìn)先出法下的成本流動

Lease 出租；租賃

   capital 融資租賃

   operating 經(jīng)營性租賃

Lease or sell 出租或出售

   differential analysis report    出租或出售的差異分析報(bào)告

Lease versus capital investment 租賃與資本性投資

Leasing fixed assets 租賃固定資產(chǎn)

Ledger(s) 分類賬

   accounts payable subsidiary or creditors 應(yīng)付賬款明細(xì)賬或債權(quán)人分類賬

   accounts receivable subsidiary or customers 應(yīng)收賬款明細(xì)賬或客戶分類賬

   additional subsidiary 附加明細(xì)分類賬

   finished goods or stock 產(chǎn)成品或存貨分類賬

   general 總分類賬

   general and subsidiary 總分類賬和明細(xì)分類賬

   inventory 存貨

   journal and 日記賬和分類賬

materials    材料分類賬

revenue journal postings 收入日記賬

stockholders 股東分類賬

subsidiary    明細(xì)分類賬

Ledger account, finished goods 分類賬賬戶，產(chǎn)成品分類賬賬戶

Ledger with adjusting entries 有調(diào)整分錄的分類賬

Legal capital 法定資本

Lessee 承租人

Lessor 出租人

Leverage 杠桿收益

   operating 經(jīng)營杠桿

Liability(ies) 負(fù)債

   accounting treatments of contingent 或有負(fù)債會計(jì)處理

   accrued 應(yīng)計(jì)負(fù)債

   contingent 或有負(fù)債

current    流動負(fù)債

for employee earnings    員工收入負(fù)債

for employer’s payroll taxes 雇主工資稅負(fù)債

   limited    有限責(zé)任

   long-term 長期負(fù)債

   nature of current    流動負(fù)債的性質(zhì)

   ratio of fixed assets to long-term    固定資產(chǎn)對長期負(fù)債比率

   to stockholders’ equity, ratio of    負(fù)債對股東權(quán)益比率

   unearned revenues recorded initially as    預(yù)收收入初始記錄為負(fù)債

Life cycle 生命周期

   business    經(jīng)營生命周期

of a business    企業(yè)生命周期

Limited liability 有限責(zé)任

Limited liability corporation(s) (LLC) 有限責(zé)任公司

   accounting for    有限責(zé)任公司的會計(jì)處理

   equity reporting for    有限責(zé)任公司的權(quán)益報(bào)告

Limited life 有限壽命

Limited partnership 有限合伙

Line department 直線部門

Line of credit 授信額度

Liquidating dividend 清算股利

Liquidating partnerships 合伙企業(yè)的清算

Liquidation 清算

   errors in    清算差錯(cuò)

   statement of partnership    合伙企業(yè)清算表

Long-term debt, current portion of 長期債務(wù)，一年內(nèi)到期的長期債務(wù)

Long-term investments in stocks 長期股權(quán)投資

Long-term liabilities 長期負(fù)債

   ratio of fixed assets to    固定資產(chǎn)對長期負(fù)債比率

Loss(es) 損失

   differential income or    差異損益

   net    凈虧損

   on exchanges    外幣兌換損失

on realization    變現(xiàn)損失

   realized currency exchange gains and    已實(shí)現(xiàn)的貨幣匯兌利得與損失

unrealized currency exchange gains and    未實(shí)現(xiàn)的貨幣匯兌利得與損失

unrealized holding gain or    未實(shí)現(xiàn)持有利得或損失

Low-cost strategy 低成本戰(zhàn)略

Lower of cost or market, determining inventory at 成本與市價(jià)孰低，成本與市價(jià)孰低法決定存貨

Lower-of-cost-or-market(LCM) method 成本與市價(jià)孰低法

M

Make or buy 制造或外購

   differential analysis report 制造或外購差異分析報(bào)告

Maker 承兌人

Management accountant 管理會計(jì)人員

   in the organization 組織中的管理會計(jì)人員

Management Discussion and Analysis(MDA) 管理層討論與分析

Management’s philosophy 管理哲學(xué)

Managerial accounting 管理會計(jì)

   financial accounting and 財(cái)務(wù)會計(jì)和管理會計(jì)

Managerial and financial accounting 管理會計(jì)和財(cái)務(wù)會計(jì)

   differences between    管理會計(jì)和財(cái)務(wù)會計(jì)的區(qū)別

Managers 管理者

Manual accounting system(s) 手工會計(jì)系統(tǒng)

Manufacturer(s) 制造企業(yè)

   cost flows for a process    分步制造企業(yè)的成本流轉(zhuǎn)

   physical flows and cost flows for a process    分步制造企業(yè)的實(shí)物流轉(zhuǎn)和成本流轉(zhuǎn)

   physical flows for a process    分步制造企業(yè)的實(shí)物流轉(zhuǎn)

   process    分步制造企業(yè)

Manufacturing business(es) 制造企業(yè)

   job order cost systems    制造企業(yè)的分批成本計(jì)算法

Manufacturing cells 制造單元

Manufacturing cost terms 制造成本概念

Manufacturing costs 制造成本

   flow of    制造成本流轉(zhuǎn)

   for Goodwell Printers, flow of    如意印刷公司制造成本，如意印刷公司制造成本流轉(zhuǎn)

   schedule of payments for 制造成本付款明細(xì)表

Manufacturing margin 制造毛益

Manufacturing overhead 制造費(fèi)用

Margin 邊際

manufacturing    制造毛益

profit    邊際利潤

Margin of safety 安全邊際

Market price approach 市場價(jià)格法

Market rate 市場利率

Marketable securities 有價(jià)證券

Markup 加成；成本加成

Master budget 總預(yù)算；全面預(yù)算

Matching concept 配比概念

Matching principle 配比原則

Materiality concept 重要性概念

Materials 材料

indirect    間接材料

Materials costs, direct, 材料成本，直接材料成本

Materials equivalent units 材料約當(dāng)產(chǎn)量

direct    直接材料約當(dāng)產(chǎn)量

Materials information and cost flows 材料信息和成本流轉(zhuǎn)

Materials inventory 材料存貨

Materials ledger 材料分類賬

Materials price variance, direct 材料價(jià)格變動，直接材料價(jià)格變動

Materials quantity variance, direct 材料數(shù)量變動，直接材料數(shù)量變動

Materials requisitions 領(lǐng)料單

Materials variance relationships, direct 材料差異關(guān)系，直接材料差異關(guān)系

Materials variances 材料差異

direct    直接材料差異

reporting direct    報(bào)告直接材料差異

Mature phase 成熟階段

Maturity date 到期日

Maturity value 到期值

Measures 計(jì)量；衡量

nonfinancial performance    非財(cái)務(wù)業(yè)績橫量

other analytical    其他分析性衡量

security    安全衡量

Medicare 醫(yī)療保險(xiǎn)

Members' equity, statement of 成員權(quán)益，成員權(quán)益報(bào)表

Memorandum balance 備注余額

Merchandise, cash payment for 商品，為商品支付現(xiàn)金

Merchandise available for sale 可供銷售的商品

Merchandise inventory 商品存貨

Merchandise inventory on the balance sheet 資產(chǎn)負(fù)債表中的商品存貨

presentation of 商品存貨在資產(chǎn)負(fù)債表中的列示

Merchandise inventory shrinkage 商品存貨損耗

Merchandise transactions 商品交易

in a periodic inventory system    定期盤存制下的商品交易

illustration of accounting for    商品交易會計(jì)介紹

Merchandisers, accounting systems for 商人；商號，商號會計(jì)制度

Merchandising business(es) 商業(yè)企業(yè)

cash payments journal for    商業(yè)企業(yè)現(xiàn)金付款日記賬

cash receipts journal for,    商業(yè)企業(yè)現(xiàn)金收款日記賬

chart of accounts for a,    商業(yè)企業(yè)會計(jì)科目表

financial statements for a    商業(yè)企業(yè)財(cái)務(wù)報(bào)表

nature of    商業(yè)企業(yè)的性質(zhì)

period inventory systems for    商業(yè)企業(yè)定期盤存制

purchases journal for a    商業(yè)企業(yè)采購日記賬

sales journal for a    商業(yè)企業(yè)銷貨日記賬

statement of owner's equity    商業(yè)企業(yè)所有者權(quán)益表

the accounting cycle for a    商業(yè)企業(yè)會計(jì)循環(huán)

work sheet and adjusting and

closing entries for    商業(yè)企業(yè)工作底稿和調(diào)整及結(jié)賬分錄

work sheet for    商業(yè)企業(yè)工作底稿

Merger 吸收合并；兼并

Mergers and consolidations 吸收合并與創(chuàng)立合并

Minority interest 少數(shù)股權(quán)

Mixed cost(s) 混合成本

Monitoring 監(jiān)控

Multiple-step income statement 多步式損益表

Mutual agency 相互代理

N

Natural business year 自然營業(yè)年度

Natural resources 自然資源

Negotiated price approach, 協(xié)議價(jià)格法

Negotiated transfer price, income statements 協(xié)議轉(zhuǎn)移價(jià)格，協(xié)議轉(zhuǎn)移價(jià)格損益表

Net book value 賬面凈值

Net cash flow 凈現(xiàn)金流量

provided by financing activities    籌資活動產(chǎn)生的凈現(xiàn)金流量

provided by investing activities    投資活動產(chǎn)生的凈現(xiàn)金流量

used for financing activities    籌資活動使用的凈現(xiàn)金流量

used for investing activities    投資活動使用的凈現(xiàn)金流量

Net income 凈利潤；凈收益

indirect method, adjustment to    直接法調(diào)整到凈收益

Net loss 凈虧損

Net pay 工資凈額

computing employee    計(jì)算員工工資凈額

Net present value analysis at 12% 回報(bào)率為12％的凈現(xiàn)值分析

Net present value analysis 凈現(xiàn)值分析

Net present value method 凈現(xiàn)值法

Net profit 凈利潤

Net realizable value 可變現(xiàn)凈值

valuation at    評估可變現(xiàn)凈值

Net sales 銷售凈額

Net sales to assets, ratio of 總資產(chǎn)周轉(zhuǎn)率

Nominal accounts 虛賬戶

Noncash investing and financing activities 非現(xiàn)金投資和籌資活動

Nonfinancial performance measures 非財(cái)務(wù)業(yè)績橫量

Nonmanufacturing expenses, standards for 非生產(chǎn)性費(fèi)用，非生產(chǎn)性費(fèi)用標(biāo)準(zhǔn)

Nonparticipating preferred stock 非參與優(yōu)先股

dividends to    非參與優(yōu)先股股利

Nonpublic corporations 非公眾公司

Nontaxable entity 非納稅主體；非納稅實(shí)體

No-par stock 無面值股票

Normal balances of accounts 賬戶的正常余額

Normal standards 正常標(biāo)準(zhǔn)

Notes payable, short-term 應(yīng)付票據(jù)，短期應(yīng)付票據(jù)

Notes receivable 應(yīng)收票據(jù)

accounting for    應(yīng)收票據(jù)的會計(jì)處理

characteristics of    應(yīng)收票據(jù)的特點(diǎn)

discounting    應(yīng)收票據(jù)貼現(xiàn)

Number of days' sales in inventory 存貨銷售周期

Number of days' sales in receivables 應(yīng)收賬款周轉(zhuǎn)天數(shù)

Number of times preferred dividends are earned 優(yōu)先股股利保障倍數(shù)

Number of times the interest charges are earned 利息保障倍數(shù)

O

Objectivity concept 客觀性概念

Old age, survivors, and disability insurance(OASDI) 老年鰥寡殘疾生活保險(xiǎn)

Operating activities 經(jīng)營活動

cash flows from    經(jīng)營活動現(xiàn)金流量

direct method, cash flows from    經(jīng)營活動現(xiàn)金流量的直接法

indirect method, cash flows from    經(jīng)營活動現(xiàn)金流量的間接法

reporting cash flows from    報(bào)告經(jīng)營活動現(xiàn)金流量

Operating agreement 經(jīng)營協(xié)議

Operating cycle 經(jīng)營循環(huán)

Operating expenses, cash payments for, 經(jīng)營費(fèi)用，現(xiàn)金支付的經(jīng)營費(fèi)用

Operating lease 經(jīng)營性租賃

Operating leverage 經(jīng)營杠桿

Operating style 經(jīng)營風(fēng)格

Operations 經(jīng)營

centralized and decentralized    集權(quán)和分權(quán)經(jīng)營

discontinued    停止經(jīng)營

income from    營業(yè)利潤

Opportunity cost 機(jī)會成本

Organization, management accountant in 組織，組織中的管理會計(jì)人員

Organization forms, characteristics of 組織形式，組織形式的特點(diǎn)

Organizational structure 組織結(jié)構(gòu)

of a corporation    公司的組織結(jié)構(gòu)

Other comprehensive income, accumulated 其他全面收益，累計(jì)其他全面收益

Other comprehensive income items 其他全面收益項(xiàng)目

Other expense 其他費(fèi)用

Other income and expense 其他收入和費(fèi)用

Other income 其他收入

Other receivables 其他應(yīng)收款

Outstanding stock 流通在外的股票

Overabsorbed factory overhead 制造費(fèi)用過度吸收

Overapplied factory overhead 制造費(fèi)用過度分配

Overhead 制造費(fèi)用；間接費(fèi)用

allocating factory    分配制造費(fèi)用

assigning factory to jobs    將制造費(fèi)用分配到各個(gè)批量

manufacturing 制造費(fèi)用

overapplied or overabsorbed factory    制造費(fèi)用過度分配

Overhead balance, disposal of factory 間接費(fèi)用余額，制造費(fèi)用余額處理

Overhead cost, factory 間接費(fèi)用成本，制造費(fèi)用成本

Overhead cost budget, factory 間接費(fèi)用成本預(yù)算，制造費(fèi)用成本預(yù)算

Overhead cost variance report, factory 間接費(fèi)用差異報(bào)告，制造費(fèi)用差異報(bào)告

Overhead flexible budget, factory 間接費(fèi)用彈性預(yù)算，制造費(fèi)用彈性預(yù)算

Overhead rate, predetermined factory 間接費(fèi)用分配率，預(yù)定制造費(fèi)用分配率

Overhead variances 間接費(fèi)用差異

factory    制造費(fèi)用差異

reporting factory    制造費(fèi)用差異報(bào)告

Overhead volume variance 間接費(fèi)用產(chǎn)量差異

fixed factory    固定制造費(fèi)用產(chǎn)量差異

graph of fixed    固定制造費(fèi)用產(chǎn)量差異圖

Owner, withdrawals by 所有者；業(yè)主，業(yè)主提款

Owner's equity 所有者權(quán)益；業(yè)主權(quán)益

effects of transactions on    所有者權(quán)益事項(xiàng)的影響

statement of    所有者權(quán)益表

Owners 所有者；業(yè)主

P

P/E ratio 價(jià)格收益比率；市盈率

Paid-in capital 實(shí)繳資本

sources of    實(shí)繳資本的來源

Par value method 面值法

Par 面值

Parent company 母公司

Participating preferred stock 參與分紅優(yōu)先股

Participation in income 參與分配收益

Partner{s) 合伙人

admitting a    加入合伙人

death of a    合伙人死亡

services of    合伙人的服務(wù)

withdrawal of a    合伙人退出

Partner bonuses 合伙人獎(jiǎng)金

Partnership(s) 合伙關(guān)系；合伙企業(yè)

accounting for, 合伙企業(yè)的會計(jì)處理

articles of    合伙企業(yè)章程

contributing assets    向合伙企業(yè)投入資產(chǎn)

equity reporting for    合伙企業(yè)的權(quán)益報(bào)告

forming a    設(shè)立合伙企業(yè)

limited    有限合伙

liquidating 合伙企業(yè)的清算

purchasing an interest in    購買合伙份額

statement of liquid    合伙企業(yè)清算表

Partnership agreement 合伙契約

Partnership dissolution 合伙企業(yè)的解散

Partnership equity, statement of 合伙企業(yè)權(quán)益；合伙企業(yè)權(quán)益表

Partnership property, coownership of 合伙財(cái)產(chǎn)，合伙財(cái)產(chǎn)的共同所有權(quán)

Patents 專利；專利權(quán)

Pay 支付；工資；薪金

computing employee net    計(jì)算員工工資凈額

gross    工資總額

net    工資凈額

take-home    實(shí)得工資

vacation    假期工資

Payee 收款人

Payment of income taxes 支付所得稅

Payroll 工資

Payroll accounting department charge 工資會計(jì)部門費(fèi)用

Payroll and payroll taxes, accounting systems for 工資和工資稅，工資和工資稅會計(jì)系統(tǒng)

Payroll checks 工資支票

Payroll distribution 工資分配

Payroll register 工資登記表

Payroll system diagram 工資系統(tǒng)的圖表

Payroll systems 工資系統(tǒng)

flow of data in    工資系統(tǒng)的數(shù)據(jù)流程

internal controls for    工資系統(tǒng)內(nèi)部控制

Payroll taxes 工資稅

liability for employer's    雇主工資稅負(fù)債

recording and paying,    記錄和支付工資稅

Pension 養(yǎng)老金；退休金

postretirement benefits other than    養(yǎng)老金以外的退休福利

Performance measures, nonfinancial 業(yè)績衡量，非財(cái)務(wù)業(yè)績衡量

Period costs 期間成本

Periodic bond interest payments, present value of 定期債券利息支付，定期債券利息支付的現(xiàn)值

Periodic inventory system(s) 定期盤存制

chart of accounts for    定期盤存制下的會計(jì)科目表

chart of accounts    定期盤存制會計(jì)科目表

end-of-period procedures in    定期盤存制下的期末程序

for merchandising businesses    商業(yè)企業(yè)定期盤存制

inventory costing methods under    定期盤存制下的存貨成本計(jì)算方法

merchandise transactions in    定期盤存制下的商品交易

work sheet    定期盤存制工作底稿

Periodic method 定期盤存制

Permanent differences 永久性差異

Perpetual inventory account(fifo) 永續(xù)盤存賬戶（先進(jìn)先出法）

Perpetual inventory account(lifo) 永續(xù)盤存賬戶（后進(jìn)先出法）

Perpetual inventory systems, computerized 永續(xù)盤存制，電算化永續(xù)盤存系統(tǒng)

Perpetual method 永續(xù)盤存制

Personnel policies 人事政策

Petty cash fund 備用金

Petty cash receipt 備用金收據(jù)

Phase 階段

decline 下降期

growth 增長期

mature 成熟期

start-up 啟動期

Physical depreciation 有形折舊

Physical flows and cost flows for a process manufacturer 分步制造企業(yè)的實(shí)物流轉(zhuǎn)和成本流轉(zhuǎn)

Physical flows for a process manufacturer 分步制造企業(yè)的實(shí)物流轉(zhuǎn)

Physical inventory 實(shí)地盤存

Planning 計(jì)劃

directing, and control, 計(jì)劃，指導(dǎo)與控制,

Plant assets 廠房設(shè)備資產(chǎn)

Post-closing trial balance 結(jié)賬后試算平衡表

Posting closing entries 過賬結(jié)賬分錄

Posting 過賬

Postings 過賬

cash payments journal and    現(xiàn)金支付日記賬和過賬

purchases journal and    采購日記賬和過賬

to ledgers, revenue journal    過入分類賬，收入日記賬過入分類賬

Postretirement benefits 退休福利

other than pensions    養(yǎng)老金以外的退休福利

Predetermined factory overhead rate 預(yù)定制造費(fèi)用分配率

Preferential rights, other 優(yōu)先權(quán)；其他優(yōu)先權(quán)

Preferred stock 優(yōu)先股

cumulative    累積優(yōu)先股

dividends to cumulative    累積優(yōu)先股股利

dividends to nonparticipating    非參與優(yōu)先股股利

nonparticipating    非參與優(yōu)先股

participating    參與分紅優(yōu)先股

Premium 溢價(jià)

amortizing a bond 攤銷債券溢價(jià)

bonds issued at 債券溢價(jià)發(fā)行

Premium by the interest method, amortization of 實(shí)際利率法下溢價(jià)的攤銷

Premium on bonds payable, amortization of 應(yīng)付債券溢價(jià)，應(yīng)付債券溢價(jià)攤銷

Premium on stock 股本溢價(jià)

Prepaid expense(s) 預(yù)付費(fèi)用

recorded initially as assets    預(yù)付費(fèi)用初始確認(rèn)為資產(chǎn)

recorded initially as expense    預(yù)付費(fèi)用初始確認(rèn)為費(fèi)用

Prepaid insurance 預(yù)付保險(xiǎn)費(fèi)

Present value 現(xiàn)值

methods that ignore    忽略現(xiàn)值法

Present value concepts 現(xiàn)值概念

Present value index 現(xiàn)值指數(shù)

Present value methods 現(xiàn)值法

Present value of 現(xiàn)值

$1 at compound interest    1美元的復(fù)利現(xiàn)值

$1 table, partial    部分1美元現(xiàn)值表

Present value of 現(xiàn)值

an amount    一定金額的現(xiàn)值

an annuity table, partial    年金現(xiàn)值表，部分年金現(xiàn)值表

an annuity 年金現(xiàn)值

annuity of $1 at compound interest    1美元年金的復(fù)利現(xiàn)值

the face amount of bonds 債券面值的現(xiàn)值

the periodic bond interest payments    定期支付的債券利息的現(xiàn)值

Present-value concept 現(xiàn)值概念

Preventive controls 預(yù)防性控制

Price(s) 價(jià)格

accept business at a special    以一個(gè)特殊價(jià)格接受交易

commonly used transfer    一般轉(zhuǎn)移價(jià)格

differential analysis report-sell at special 特定售價(jià)差異分析報(bào)告

setting normal product selling    設(shè)定正常產(chǎn)品銷售價(jià)格

transfer 轉(zhuǎn)移價(jià)格

Price approach 價(jià)格方法

cost    成本價(jià)格法

market    市場價(jià)格法

negotiated    協(xié)議價(jià)格法

Price levels, changes in 價(jià)格水平，價(jià)格水平變動

Price variance, direct materials 價(jià)格差異，直接材料價(jià)格差異

Price--earnings (P/E) ratio, 價(jià)格收益比率；市盈率

Pricing under production bottlenecks, product profitability and 生產(chǎn)瓶頸下的產(chǎn)品定價(jià)，生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價(jià)

Principal 本金

Principle, matching 原則，配比原則

Printing operations of Good- well Printers, textbook 如意印刷公司的印刷業(yè)務(wù)，如意印刷公司的教科書印刷業(yè)務(wù)

Prior period adjustments 前期調(diào)整

Private accounting 內(nèi)部會計(jì)；私營企業(yè)會計(jì)

Private corporations 私有公司

Proceeds 收益；貼現(xiàn)凈額；實(shí)得余額；所得款項(xiàng)

Process 過程；流程；工序；步驟

Process and job order cost systems compared 分步成本計(jì)算法和分批成本計(jì)算法的比較

Process cost system 分步成本計(jì)算法

journal entries for    分步成本計(jì)算法下的日記賬分錄

Process costing, comparing job order costing and 分步成本計(jì)算；比較分批成本計(jì)算和分步成本計(jì)算

Process manufacturer(s) cost flows for 分步制造企業(yè)的成本流轉(zhuǎn)

physical flows and cost flows for    分步制造企業(yè)的實(shí)物流轉(zhuǎn)和成本流轉(zhuǎn)

physical flows for ,    分步制造企業(yè)的實(shí)物流轉(zhuǎn)

Process or sell 加工或銷售

differential analysis report    加工或銷售差異分析報(bào)告

Processing methods 分步法

Product 產(chǎn)品

discontinue a segment or    停止經(jīng)營分部或產(chǎn)品

income (loss) by    產(chǎn)品收益（虧損）

Product cost calculations, activity base 產(chǎn)品成本計(jì)算，作業(yè)基礎(chǔ)產(chǎn)品成本計(jì)算

Product cost concept 產(chǎn)品成本概念

Product costs 產(chǎn)品成本

Product life-cycle management(PLM) 產(chǎn)品生命周期管理

Product pricing under production bottlenecks 生產(chǎn)瓶頸下的產(chǎn)品定價(jià)

Product profitability and pricing under production bottlenecks 生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價(jià)

Product profitability under production bottlenecks, 生產(chǎn)瓶頸下的產(chǎn)品獲利能力

Product selling prices, setting normal 產(chǎn)品銷售價(jià)格，設(shè)定正常產(chǎn)品銷售價(jià)格

Production 產(chǎn)量；生產(chǎn)

calculate equivalent units of    計(jì)算約當(dāng)產(chǎn)量

equivalent units of    約當(dāng)產(chǎn)量

Production bottlenecks 生產(chǎn)瓶頸

product pricing under    生產(chǎn)瓶頸下的產(chǎn)品定價(jià)

product profitability under    生產(chǎn)瓶頸下的產(chǎn)品獲利能力

Production budget 生產(chǎn)預(yù)算

Production line 生產(chǎn)線

just-in-time    適時(shí)生產(chǎn)線

traditional    傳統(tǒng)生產(chǎn)線

Production report 生產(chǎn)報(bào)告

cost of    生產(chǎn)報(bào)告的成本

FIFO, cost of    先進(jìn)先出法生產(chǎn)報(bào)告，先進(jìn)先出法生產(chǎn)報(bào)告的成本

Profit(s) 利潤

gross 毛利

illusory 虛假利潤

inventory    存貨利潤

net 凈利潤

target 目標(biāo)利潤

Profit center(s) 利潤中心

responsibility accounting for    利潤中心責(zé)任會計(jì)

Profit center reporting 利潤中心報(bào)告

Profit margin 銷售利潤率

Profitability 獲利能力；利潤率

Profitability analysis 獲利能力分析

Profit-volume chart 利潤－產(chǎn)量圖

original and revised    原始的和修訂的利潤－產(chǎn)量圖

Profit-volume ratio 利潤－產(chǎn)量率

Promissory note 承兌票據(jù)

Property, plant, and equipment 財(cái)產(chǎn)，廠房和設(shè)備

Proprietorship(s) 獨(dú)資企業(yè)

entity reporting for    獨(dú)資企業(yè)的權(quán)益報(bào)告

Protest fee 拒付通知單費(fèi)用

Public accounting 公共會計(jì)

Public corporations 公眾公司；股票公開發(fā)行公司

Purchase (bond investments) 購買（債券投資）

Purchase allowance 購貨折讓

Purchase and payment cycle 購貨與付款循環(huán)

Purchase method 購買法

Purchase transactions 采購業(yè)務(wù)

Purchases allowances 購貨折讓

Purchases budget, direct materials 采購預(yù)算直接材料采購預(yù)算

Purchases discounts 購貨折扣

Purchases journal 采購日記賬

and postings 采購日記賬與過賬

for a merchandising business    商業(yè)企業(yè)采購日記賬

Purchases on account 購貨賬戶；采購賬戶

Purchases return 購貨退回

Purchases returns and allowances 購貨退回與折讓

Q

Qualitative considerations 定性分析

Quality control inspections 質(zhì)量控制檢查

Quantity variance, direct materials 質(zhì)量差異，直接材料質(zhì)量差異

Quick assets 速動資產(chǎn)

Quick ratio 速動比率

R

Rate(s) 比率

activity    業(yè)務(wù)比率

contract or coupon 約定或票面利率

currency exchange    貨幣匯率

discount 折扣率；貼現(xiàn)率

predetermined factory overhead    預(yù)定制造費(fèi)用分配率

service department charge    服務(wù)部門費(fèi)用率

Rate earned 收益率

on common stockholders' equity    普通股股東權(quán)益收益率

on stockholders' equity,    股東權(quán)益收益率

on total assets    總資產(chǎn)收益率

Rate of income from operations to total assets 營業(yè)利潤對總資產(chǎn)比率

Rate of interest, effective or market 利息率，實(shí)際利率或市場利率

Rate of return 回報(bào)率

average or accounting,    平均或會計(jì)回報(bào)率

on assets    資產(chǎn)回報(bào)率

on investment (ROI)    投資回報(bào)率

Rate variance, direct labor 率差異，直接人工工資率差異

Ratio 比,比率

acid-test or quick 酸性測試比率或速動比率

contribution margin or profit-volume 貢獻(xiàn)毛益或利潤－產(chǎn)量率

contribution margin 貢獻(xiàn)毛益

current (working capital or bankers') 流動比率(營運(yùn)資本率或銀行用比率)

current 流動比率

doomsday 終極流動比率

of fixed assets to long-term liabilities 固定資產(chǎn)對長期負(fù)債比率

of liabilities to stockholders' equity 負(fù)債對股東權(quán)益比率

of net sales to assets 總資產(chǎn)周轉(zhuǎn)率

price-earnings (P/E) 市盈率

quick or acid-test    速度比率或酸性測試比率

Rationing, capital 分配,資本分配

Raw materials inventory 原材料存貨

Real accounts 實(shí)賬戶

Realization(s) 變現(xiàn)

gain on 變現(xiàn)利得

loss on 變現(xiàn)損失

Realized currency exchange gains and losses 已實(shí)現(xiàn)貨幣匯兌利得或損失

Receivable(s) 應(yīng)收款項(xiàng)

account(s) 應(yīng)收賬款

classification of 應(yīng)收款項(xiàng)的類型

estimating uncollectibles based on analysis of 基于應(yīng)收款項(xiàng)分析的壞賬估計(jì)

internal control of 應(yīng)收款項(xiàng)內(nèi)部控制

notes 應(yīng)收票據(jù)

number of days' sales in    應(yīng)收賬款周轉(zhuǎn)天數(shù)

on the balance sheet 資產(chǎn)負(fù)債表中的應(yīng)收款項(xiàng)

other 其他應(yīng)收款

trade    商業(yè)應(yīng)收款項(xiàng)

uncollectible 壞賬

Receivable functions, separating 應(yīng)收款項(xiàng)運(yùn)作，應(yīng)收款項(xiàng)運(yùn)作分解

Receiving report 收貨單

Registrar 證券發(fā)行登記處；股票轉(zhuǎn)讓登記處

Relevant 相關(guān)的

Relevant range 相關(guān)范圍

Remittance advice 匯款通知單

Rent revenue 租金收入

Report(s) 報(bào)告

budget performance 預(yù)算業(yè)績報(bào)告

cost of production 生產(chǎn)成本報(bào)告

factory cost overhead variance    制造成本費(fèi)用差異報(bào)告

factory overhead cost variance 制造費(fèi)用成本差異報(bào)告

FIFO, cost of production 先進(jìn)先出法下的生產(chǎn)成本報(bào)告

for cost centers, responsibility accounting 成本中心報(bào)告，成本中心責(zé)任會計(jì)報(bào)告

receiving 收貨單

Report form 報(bào)告式

of balance sheet    資產(chǎn)負(fù)債表報(bào)告式

Requisitions, materials 需求，領(lǐng)料單

Research and development costs 研究和開發(fā)成本

Residual income 剩余收益

Residual value 殘值；剩余價(jià)值

Resources, natural 資源,自然資源

Responsibility accounting 責(zé)任會計(jì)

for cost centers 成本中心責(zé)任會計(jì)

for investment centers. 投資中心責(zé)任會計(jì)

for profit centers 利潤中心責(zé)任會計(jì)

reports for cost centers 成本中心報(bào)告

Responsibility centers 責(zé)任中心

Restrictions 限制

Restructuring charges 重組費(fèi)用

Retail inventory method 零售價(jià)格法

Retail method 零售價(jià)格法

determining inventory by 用零售價(jià)格法確定存貨

of inventory costing    存貨成本計(jì)算的零售價(jià)格法

Retailers' sources of cash 零售商的現(xiàn)金來源

Retained earnings 留存收益

reporting 留存收益報(bào)告

Retained earnings statement 留存收益表

horizontal analysis, comparative 留存收益表水平分析,比較留存收益表水平分析

Return, purchase 退回，購貨退回

Revaluation, of assets 重估，資產(chǎn)重估

Revenue(s) 收入

accrued 應(yīng)計(jì)收入

controllable    可控收入

deferred or unearned 遞延收入或預(yù)收收入

differential    差別收入

interest 利息收入

rent 租金收入

unearned revenues recorded initially as 預(yù)收收入初始記錄收入

unearned    預(yù)收收入

Revenue and collection cycle 收入與收款循環(huán)

Revenue expenditures 收益性支出

capital and 資本性支出與收益性支出

Revenue journal 收入日記賬

Revenue journal postings to ledgers 從收入日記賬過到分類賬

Revenue recognition concept 收入確認(rèn)概念

Reversing entries for deferrals 遞延收入或費(fèi)用的轉(zhuǎn)回分錄

Reversing entry 轉(zhuǎn)回分錄

Rights, other preferential 權(quán)利,其他優(yōu)先權(quán)

Risk assessment 風(fēng)險(xiǎn)評估

S

S corporation

Safety, margin of 安全，安全邊際

Salary 薪水

Sale (bond investments) 銷售(債券投資)

Sale of investments in stocks 股權(quán)投資的出售

Sale of land, gain on 土地銷售，土地銷售利得

Sales 銷售；銷售收入

estimating uncollectibles based on    基于銷售收入估計(jì)壞賬

schedule of collections from    銷售收款明細(xì)表

Sales allowance 銷售折讓

Sales budget 銷售預(yù)算

Sales discounts 銷售折扣

Sales journal 銷售日記賬

for a merchandising business    商業(yè)企業(yè)銷售日記賬

Sales mix 銷售組合

Sales mix considerations 銷售組合決策

Sales on account 應(yīng)收銷售收入；賒銷收入

Sales return 銷售退回

Sales returns and allowances 銷售退回與折讓

Sales taxes 銷售稅；營業(yè)稅

Sales transactions 銷售交易

Salvage value 殘值

Sarbanes-Oxley Act 薩班斯-奧克利斯法案

Scorecard, balanced 記分卡，平衡記分卡

Scrap value 廢料價(jià)值

Securities 證券

available-for-sale     可供出售證券

equity     權(quán)益證券

held-to-maturity     持有至到期日證券

marketable     有價(jià)證券

trading     交易證券

Security measures 安全衡量

Segment, discontinue an unprofitable, differential analysis report 分部，停止經(jīng)營一個(gè)未盈利的部門，分部差異分析報(bào)告

Segment or product, discontinue 分部或產(chǎn)品，停止經(jīng)營分部或產(chǎn)品

Sell 出售

differential analysis report-process or    加工或出售差異分析報(bào)告

lease or 出租或出售

process or    加工或出售

Sell at special price, differential analysis report 特殊價(jià)格出售，特殊價(jià)格出售差異分析報(bào)告

Sell or lease, differential analysis report 出售或出租，出租或出租差異分析報(bào)告

Selling and administrative expenses budget 銷售和管理費(fèi)用預(yù)算

Selling expenses 銷售費(fèi)用

Selling fixed assets 出售固定資產(chǎn)

Selling price, effect of changes in unit 銷售價(jià)格，單位產(chǎn)品銷售價(jià)格變化的影響

Semifixed cost 半固定成本

Semivariable cost 半變動成本

Sensitivity analysis 敏感性分析

Serial bonds 分期償付債券

Service business(es) 服務(wù)企業(yè)

flow of costs through    服務(wù)企業(yè)成本流轉(zhuǎn)

job order cost systems for professional    專業(yè)服務(wù)企業(yè)分批成本制度

Service department charge rate 服務(wù)部門費(fèi)用率

Service department charges 服務(wù)部門費(fèi)用

Service departments 服務(wù)部門

Services, of partners 服務(wù)，合伙人服務(wù)

Setup 設(shè)置

Shareholders 股東

Shareholders' equity 股東權(quán)益

Shareholders' investment 股東投資

Short-term investments in stocks 短期股票投資

Short-term notes payable 短期應(yīng)付票據(jù)

Signature card 印簽卡

Single-step income statement 單步式損益表

Sinking fund 償債基金

Slide 滑位

Social security 社會保障

Solvency 償債能力

Solvency analysis 償債能力分析

Special journals 專用日記賬

modified    調(diào)整的專用日記賬

Specialized accounting fields 專門會計(jì)領(lǐng)域

Specific identification method 個(gè)別辨認(rèn)法

Staff department 參謀部門

Stakeholders of a business, accounting information and 企業(yè)的利益相關(guān)者，會計(jì)信息與企業(yè)利益相關(guān)者

Standard cost for XL jeans 特大號牛仔褲的標(biāo)準(zhǔn)成本

Standard cost systems 標(biāo)準(zhǔn)成本系統(tǒng)

Standard cost 標(biāo)準(zhǔn)成本

Standards 標(biāo)準(zhǔn)

currently attainable or normal    當(dāng)前可實(shí)現(xiàn)標(biāo)準(zhǔn)或一般標(biāo)準(zhǔn)

for nonmanufacturing expenses    非生產(chǎn)性費(fèi)用標(biāo)準(zhǔn)

in income statement, variances from    損益表中的標(biāo)準(zhǔn)，損益表中的標(biāo)準(zhǔn)差異

recording and reporting variances from    記錄和報(bào)告標(biāo)準(zhǔn)差異

reviewing and revising    標(biāo)準(zhǔn)檢查和修訂

setting    標(biāo)準(zhǔn)制定

support and criticism of    標(biāo)準(zhǔn)的支持和批評

theoretical or ideal    理論或理想標(biāo)準(zhǔn)

types of    標(biāo)準(zhǔn)的類型

Start-up phase 啟動階段

State unemployment compensation tax 州失業(yè)補(bǔ)償稅

State Unemployment Tax Acts(SUTA) 州失業(yè)稅法

Stated value 設(shè)定價(jià)值

Statement(s) 報(bào)表；公告

common-size    通用報(bào)表

consolidated financial    合并財(cái)務(wù)報(bào)表

financial    財(cái)務(wù)報(bào)表

income    損益表

Statement of account 對賬單

Statement of cash flows 現(xiàn)金流量表

direct method    現(xiàn)金流量表的直接法

direct method, work sheet for    現(xiàn)金流量表直接法的工作底稿

indirect method    現(xiàn)金流量表的間接法

indirect method, work sheet for    現(xiàn)金流量表間接法的工作底稿

preparing    現(xiàn)金流量表編制準(zhǔn)備

work sheet for    現(xiàn)金流量表工作底稿

Statement of income and comprehensive income 收益和全面收益表

Statement of members' equity 成員權(quán)益報(bào)表

Statement of owner's equity 所有者權(quán)益表

for merchandising business    商業(yè)企業(yè)所有者權(quán)益表

Statement or partnership equity 合伙企業(yè)權(quán)益表

Statement of partnership liquidation 合伙企業(yè)清算表

Statement of stockholders' equity 股東權(quán)益表

Statements of Financial Accounting Standards 財(cái)務(wù)會計(jì)準(zhǔn)則公告

States of incorporation, examples of corporations and their 公司注冊地，公司和公司注冊地舉例

Static and flexible budgets 固定預(yù)算和彈性預(yù)算

Static budget 固定預(yù)算

Stock 股票

common    普通股

cumulative preferred    累積優(yōu)先股

dividends to cumulative preferred    累積優(yōu)先股股利

dividends to nonparticipating preferred 不參與分紅優(yōu)先股股利

issuing    股票的發(fā)行

nonparticipating preferred    不參與分紅優(yōu)先股

no-par    無面值股票

outstanding    流通在外的股票

participating preferred    參與分紅優(yōu)先股

preferred    優(yōu)先股

premium on    股票溢價(jià)

treasury    庫藏股票

Stock certificates 持股證書

Stock dividend 股票股利

Stock ledger 庫存分類賬

Stock split 股票分割

Stock transactions, treasury 股票交易，庫藏股票交易

Stockholders 股東

Stockholders ledger 股東分類賬

Stockholders' equity 股東權(quán)益

balance sheet section    資產(chǎn)負(fù)債表的股東權(quán)益部分

in the balance sheet    資產(chǎn)負(fù)債表中的股東權(quán)益

rate earned on    凈資產(chǎn)收益率

ratio of liabilities to    負(fù)債對股東權(quán)益比率

reporting    股東權(quán)益報(bào)告

statement of    股東權(quán)益報(bào)表

Stocks 股票

accounting for investment in    股票投資的會計(jì)處理

long-term investments in    長期股票投資

sale of investments in    股票投資出售

short-term investments in    短期股票投資

Straight-line method 直線法

Strategy 策略；戰(zhàn)略

business    經(jīng)營戰(zhàn)略

combination    混合戰(zhàn)略

differentiation    差異化戰(zhàn)略

low-cost    低成本戰(zhàn)略

Subsidiary company 子公司

Subsidiary ledger(s) 明細(xì)分類賬

accounts payable control and 應(yīng)付賬款控制和明細(xì)分類賬

accounts payable 應(yīng)付賬款明細(xì)分類賬

accounts receivable control and 應(yīng)收賬款控制和明細(xì)分類賬

accounts receivable 應(yīng)收賬款明細(xì)分類賬

additional 其他的明細(xì)分類賬

Summarizing transactions, illustration of analyzing and 經(jīng)濟(jì)業(yè)務(wù)總結(jié)，舉例說明分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)

Sum-of-the-years-digits methods 年數(shù)總和法

Sunk costs 沉沒成本

Supplies 物料；輔料

Supply chain management(SCM) 供應(yīng)鏈管理

T

T account T型賬戶；丁字型賬戶

Table 表

partial present value of $1    部分1美元現(xiàn)值表

partial present value of an annuity    部分年金現(xiàn)值表

Take-home pay 稅后工資凈額

Tangible assets 有形資產(chǎn)

Target cost concept 目標(biāo)成本概念

Target costing 目標(biāo)成本法

Target profit 目標(biāo)利潤

Tax(es) 稅

accounting systems for payroll    工資稅會計(jì)制度

allocating income    分配所得稅

corporate income    公司所得稅

FICA    聯(lián)邦社會保險(xiǎn)捐款法

income    所得稅

liability for employer's payroll    雇主工資稅負(fù)債

payment of income    支付所得稅

recording and paying payroll    記錄和支付工資稅

reporting and analyzing    報(bào)告和分析稅款

Tax payments, responsibility for 稅收支付，稅收支付責(zé)任

Taxable income 應(yīng)稅所得

Taxation, double 征稅，雙重征稅

Technical investing 技術(shù)投資

Temporary accounts 臨時(shí)性賬戶

Temporary differences 暫時(shí)性差異

Temporary investments 臨時(shí)性投資

on the balance sheet    資產(chǎn)負(fù)債表中的臨時(shí)性投資

Term bonds 定期債券

Theoretical standards 理論標(biāo)準(zhǔn)

Theory of constraints (TOC) 限制理論

Time tickets 計(jì)工單

Time value of money concept 貨幣時(shí)間價(jià)值概念

Time variance, direct labor 工時(shí)差異，直接人工工時(shí)差異

Time-adjusted rate of return method 時(shí)效調(diào)整回報(bào)率法

Total assets, fixed as a percent of 總資產(chǎn)，固定資產(chǎn)占總資產(chǎn)百分比

Total cost concept 完全成本概念

Trade discounts 商業(yè)折扣

Trade receivables 商業(yè)應(yīng)收款項(xiàng)

Trade-in allowance 以舊換新折讓

Trade-in value 以舊換新抵價(jià)

Trademark 商標(biāo)

Trading securities 交易證券

Traditional analysis 傳統(tǒng)分析

Traditional production line 傳統(tǒng)生產(chǎn)線

Transactions, illustration of analyzing and summarizing 交易；經(jīng)濟(jì)業(yè)務(wù)；會計(jì)事項(xiàng)，舉例說明分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)

Transactions register 業(yè)務(wù)登記簿

Transfer agent 過戶代理人

Transfer price(s) 轉(zhuǎn)移價(jià)格

commonly used    通常使用的轉(zhuǎn)移價(jià)格

Transportation costs 運(yùn)輸費(fèi)用

Transportation in 運(yùn)入運(yùn)費(fèi)

Transportation terms 運(yùn)輸期間

Transposition 換位

Treasury stock 庫藏股票

Treasury stock transactions 庫藏股票交易

Trial balance 試算平衡；試算平衡表

adjusted    調(diào)整后試算平衡表

errors causing unequal    誤差導(dǎo)致不平衡試算平衡表

post-closing    結(jié)賬后試算平衡表

unadjusted    調(diào)整前試算平衡表

Trial balance columns 試算平衡表欄

adjusted    調(diào)整后試算平衡表欄

unadjusted    調(diào)整前試算平衡表欄

Trust indenture 信托契約

Turnover 周轉(zhuǎn)率；周轉(zhuǎn)次數(shù)

accounts receivable    應(yīng)收賬款周轉(zhuǎn)率；應(yīng)收賬款周轉(zhuǎn)次數(shù)

inventory    存貨周轉(zhuǎn)率；存貨周轉(zhuǎn)次數(shù)

investment    投資周轉(zhuǎn)率

Two-column journal 兩欄式日記賬

U

Unadjusted trial balance 調(diào)整前試算平衡表

columns    調(diào)整前試算平衡表欄

worksheet    調(diào)整前試算平衡表工作底稿

Uncertainty 不確定性

Uncollectible accounts expense 壞賬費(fèi)用

Uncollectible accounts, estimate of 壞賬，壞賬估計(jì)

Uncollectible receivables 壞賬

Uncollectibles 壞賬

allowance method of accounting for    壞賬會計(jì)處理的備抵法

direct write-off method of accounting for    壞賬會計(jì)處理的直接注銷法

estimate based on analysis of receivables    壞賬分析的估計(jì)基礎(chǔ)

estimate based on sales    銷售壞賬的估計(jì)基礎(chǔ)

estimating    壞賬估計(jì)

Underwriting firms 證券包銷公司

Unearned rent 預(yù)收租金

Unearned revenue{s) 預(yù)收收入

recorded initially as liability    預(yù)收收入初始記錄為負(fù)債

recorded initially as revenue    預(yù)收收入初始記錄為收入

Unequal proposal lives 不等的方案壽命

Unit(s) 單位

allocate costs to transferred and partially

completed    將成本在轉(zhuǎn)出單位和部分完工單位間進(jìn)行分配

conversion equivalent 轉(zhuǎn)換約當(dāng)產(chǎn)量

cost per equivalent    單位約當(dāng)產(chǎn)量成本

direct materials equivalent    直接材料約當(dāng)產(chǎn)量

to be assigned costs, determine    成本分配單位，確定成本分配單位

to be costed    成本計(jì)算單位

whole    全部產(chǎn)量

Unit contribution margin 單位貢獻(xiàn)毛益

Unit of measure concept 計(jì)量單位概念

Unit selling price, effect of changes of 單位售價(jià)，單位產(chǎn)品銷售價(jià)格變動的影響

Unit variable costs, effect of changes of 單位變動成本，單位變動成本變動的影響

Units manufactured exceed units sold 制造單位超過銷售單位

Units of production, calculate equivalent 產(chǎn)量單位，計(jì)算約當(dāng)產(chǎn)量

Units-of-production method 產(chǎn)量法

Unlimited liability 無限責(zé)任

Unrealized currency exchange gains and losses 未實(shí)現(xiàn)貨幣匯兌利得和損失

Unrealized holding gain or loss 未實(shí)現(xiàn)持有利得或損失

Unusual items affecting the income statement 影響損益表的非經(jīng)常性項(xiàng)目

Unusual items in income statement 損益表中的非經(jīng)常性項(xiàng)目

Usage quantities, estimated activity base 耗用量；估計(jì)作業(yè)基礎(chǔ)耗用量

V

Vacation pay 假期工資

Valuation 計(jì)價(jià)；估價(jià)

at lower of cost or market    成本與市價(jià)孰低法計(jì)價(jià)

at net realizable value    可變現(xiàn)凈值計(jì)價(jià)

Value 價(jià)值

book    賬面價(jià)值

future    未來價(jià)值；終值

maturity    到期值

methods that ignore present    忽略現(xiàn)值法

net book    賬面凈值

net realizable    可變現(xiàn)凈值

of $1 table, partial present    1美元現(xiàn)值表，部分1美元現(xiàn)值表

of an annuity table, partial present    年金現(xiàn)值表，部分年金現(xiàn)值表

of an annuity, present    年金現(xiàn)值，部分年金現(xiàn)值

present    現(xiàn)值

residual (scrap, salvage, or trade-in)    殘值

stated    設(shè)定價(jià)值

Value chain 價(jià)值鏈

of a business    企業(yè)價(jià)值鏈

Value concepts, present 價(jià)值概念，現(xiàn)值概念

Value index, present 價(jià)值指數(shù)，現(xiàn)值指數(shù)

Value investing 價(jià)值投資

Value method, net present 價(jià)值法，凈現(xiàn)值法

Value methods, present 價(jià)值法，現(xiàn)值法

Variable cost concept 變動成本概念

Variable costing 變動成本法

Variable costing income statement 變動成本法下的損益表

Variable costs 變動成本

Variable costs graphs 變動成本圖

Variable factory overhead controllable variance 變動制造費(fèi)用可控差異

Variance(s) 差異

controllable    可控差異

cost    成本差異

direct labor    直接人工差異

direct labor rate    直接人工工資率差異

direct labor time    直接人工工時(shí)差異

direct materials    直接材料差異

direct materials price    直接材料價(jià)格差異

direct materials quantity    直接材料數(shù)量差異

factory overhead    制造費(fèi)用差異

fixed factory overhead volume    固定制造費(fèi)用產(chǎn)量差異

from standards in income statement    損益表中的標(biāo)準(zhǔn)差異

from standards, recording and reporting    標(biāo)準(zhǔn)差異，記錄和報(bào)告標(biāo)準(zhǔn)差異

graph of fixed overhead volume    固定制造費(fèi)用產(chǎn)量差異圖

reporting direct labor    報(bào)告直接人工差異

reporting direct materials    報(bào)告直接材料差異

reporting factory overhead    報(bào)告制造費(fèi)用差異

variable factory overhead controllable    變動制造費(fèi)用可控差異

volume    產(chǎn)量差異

Variance relationships 差異關(guān)系

direct labor    直接人工差異關(guān)系

direct materials    直接材料差異關(guān)系

Variance report 差異報(bào)告

factory cost overhead    制造成本費(fèi)用差異報(bào)告

factory overhead cost,    制造費(fèi)用成本差異報(bào)告

Venture capitalist (VC) 風(fēng)險(xiǎn)投資家

Vertical analysis 垂直分析

of income statements    損益表垂直分析

comparative balance sheet    比較資產(chǎn)負(fù)債表垂直分析

comparative income statement    比較損益表垂直分析

Volume variance 產(chǎn)量差異

fixed factory overhead    固定制造費(fèi)用產(chǎn)量分析

graph of fixed overhead,    固定制造費(fèi)用產(chǎn)量差異圖

Voucher 付款憑單

Voucher system 付款憑單制度

W

W-2 (Wage and Tax Statement) 工資和稅收報(bào)表

W-4 (Employee's Withholding Allowance Certificate) 員工代扣所得稅證明

Wage and Tax Statement(Form W-2) 工資和稅收報(bào)表

Wage bracket withholding table 工資等級代扣表

Wages 工資

accrued    應(yīng)計(jì)工資

Wages expense 工資費(fèi)用

Warranty, and current liabilities 擔(dān)保；保修單，擔(dān)保和流動負(fù)債

Weighted average method 加權(quán)平均法

"What if' analysis 敏感性分析

Whole units 全部產(chǎn)量

Withdrawal, of a partner 退出；提款，合伙人退出

Withdrawals by the owner 所有者提款

Work in process 在產(chǎn)品

applying factory overhead to    將制造費(fèi)用分配到在產(chǎn)品

Work in process controlling account, job cost sheets and 在產(chǎn)品控制賬戶，作業(yè)成本表和在產(chǎn)品控制賬戶

Work in process inventory 在產(chǎn)品存貨

Work sheet 工作底稿

and adjusting and closing entries for a merchandising business    商業(yè)企業(yè)工作底稿和調(diào)整與結(jié)賬分錄

completing    完全工作底稿

direct method 直接法工作底稿

for merchandising business   商業(yè)企業(yè)工作底稿

for statement of cash flows    現(xiàn)金流量表工作底稿

for statement of cash flows-direct method    現(xiàn)金流量表工作底稿－直接法

for statement of cash flows-indirect method    現(xiàn)金流量表工作底稿－間接法

indirect method    間接法工作底稿

periodic inventory system    定期盤存制工作底稿

Working capital 營運(yùn)資本

Working capital ratio 流動資金比率

Working papers 工作草稿

Write-offs to the allowance account 注銷備抵賬戶

Y

Yield 收益；收益率

Z

Zero-based budgeting 零基預(yù)算

Zero-coupon bonds 無息債券