吐血整理會(huì)計(jì)英語名詞解釋

1、double-entrybookkeeping 復(fù)式記賬 moving average 移動(dòng)平均法 financial statement財(cái)務(wù)報(bào)表trademark 商標(biāo)權(quán) accounting equation 會(huì)計(jì)恒等式 Copyrights著作權(quán)owners equity所有者權(quán)益par value 票面價(jià)值 retained earning 留存收益 sales allowances銷售折讓source document原始憑證cost variance 成本差異 computerized accounting system 電算化會(huì)計(jì)系統(tǒng) periodic expense 期間費(fèi)用t

2、rial balance試算平衡表turnover tax 流轉(zhuǎn)稅 accumulated depreciation累計(jì)折舊 non-operating expense營業(yè)外支出Proprietorship所有權(quán)theoretical framework 理論框架 post-closing trial balance 調(diào)整后試算 financial distress財(cái)務(wù)困境accrued expense應(yīng)計(jì)費(fèi)用current ratio流動(dòng)比例 real/permanent account 實(shí)賬戶 P/E ratio市盈率nominal/temporary account虛賬戶M/B 市值與賬

3、面價(jià)值比 notes to the financial statements會(huì)計(jì)報(bào)表附注 capitalization ratio資本比率balance sheet資產(chǎn)負(fù)債表 Horizontal analysis橫向分析 Accounting Standards for Business Enterprise 企業(yè)會(huì)計(jì)準(zhǔn)則fiscal period會(huì)計(jì)期間cash flow statement 現(xiàn)金流量表 Vertical analysis 縱向分析 long-term solvency長期償債能力price index價(jià)格指數(shù)short-term liquidity 短期償債能力 subs

4、idiary 子公司 provision for bad debts壞賬準(zhǔn)備parent company母公司construction in progress在建工程 generally accepted accounting principles 公認(rèn)會(huì)計(jì)準(zhǔn)則deferred tax on debit/credit遞延稅款借貸項(xiàng)calendar year日歷年度estimable liabilities預(yù)計(jì)負(fù)債 historical rate歷史匯率 paid-in captical實(shí)收資本Receivables應(yīng)收賬款accounting treatment 會(huì)計(jì)處理 payables 應(yīng)

5、付賬款 current period當(dāng)期TQM全面質(zhì)量管理inflation 通貨膨脹 TOC 約束理論 purchasing power購買力direct material直接材料profit distribution 理論分配 Order-getting cost 訂單獲取成本 accounting information會(huì)計(jì)信息order-filling cost 訂單獲取成本IASC 國際會(huì)計(jì)準(zhǔn)則委員會(huì) process costing system 分布成本計(jì)算法 FASB 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)job-order costing system分批成本計(jì)算法Liquidity 流動(dòng)性 step-variable cost階梯式成本 cash equivalent現(xiàn)金等價(jià)物cost formula成本公式2 / 3Financial instrument 金融工具 the high-low method 高低點(diǎn)法 semifinished goods 半成品the scattergraph method散布圖法Low-value and perishable articles低值易耗品 the least-squares regression method最小二乘回歸法 weighted average加權(quán)平均法cost behavior成本性態(tài)accelerated dep