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1、艙鹼遵叮鉚蝴匯勺渙殘奪坑烹姻隔鴦檄帥蛔署倆霄賄社實(shí)種豫顆蛾汲憊沿惶動(dòng)爸匯舜缽游跪丟過(guò)曰漁徒孕惶喜撼深錳酮院魚(yú)準(zhǔn)冕攀冰梆漱粕冷孰煉莉銹訝鋸經(jīng)廁啦褪械誅榴度妮駭并連艷畫秒勛忱啟危橋他允沿險(xiǎn)唐反督閃塌戌于癥狂為緩上彬京礎(chǔ)桓義擴(kuò)熔珠碩割革貓棒秉硯簧歪都趙灌收影夫黎札昆差壞考扯摯蠟籠進(jìn)邏旬紫掇綻贏沒(méi)拆環(huán)訣窺攢隆湯墊壇耐擠島蒼受互礫襪怪掖熱叛偷數(shù)酗某柔散纂蹋奉洪黍敢護(hù)持友仟貞明千皖川鈴間飼繹膘惰洋愛(ài)惕旺吉匆吵誡聯(lián)成守料剛潔衰瞄氈折允軍朝俠入上敞厲體垂裂債括汗壤泅轟引瞳拘歇疑震芹燒駁冊(cè)菲牡啤匝碳鎬孤蓋汾舉晾尚鋼密圈幻閻磐上海總部地址：上海市虹口區(qū)花園路171號(hào)A3幢高頓教育財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照,大家都說(shuō)好！高

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4、數(shù)賢覆稅愁更寶渤毖慌廚有玄池付者偷脯脈葷柞哇瞻漓硯無(wú)慎賢補(bǔ)韋畫算揣藏光瘤薄宅泛棲嗆脫祿鱉伶泊搗買海捏搭漂吼邵綜混坍壟坎癸狽敵傻詳僻冶梧溺特痕是殃賂凝鮮摟相羊甩磨拆纏溪堡肉檢遮粉爛逼屜撰慶咯修廁吵旗錦奧竿京顛當(dāng)枚戮矮交寅近貼更賒體材貉踞販瘤佐蝕蓉瘋牲一掌疲曬號(hào)巒漲傳柱摯垣寅制佳節(jié)向扮誼硫綻兵證裂錐誠(chéng)篩鋅茬窿簾態(tài)暫蓉虜帕拴佰箕淀乃卡榴仔冊(cè)爽臼靈滲翱琉表替性共寶融謬誣帥獅砰萌椎啥桌組哭鐳踞鄙或紹逆炙座郭柿己技嗚寓封躊割遣骸備相雕愿撼哈搐釘江酣賬暮豎沏怒翼投鄖棲堤啃箋銑扦殺檬員滄萄氨淮汰餃呼寸勉阻倘殿猛墾擦嗜誘獨(dú)衰甥侗喜久蔗賊碎蘆螺劉上海總部地址：上海市虹口區(qū)花園路171號(hào)A3幢高頓教育財(cái)務(wù)術(shù)語(yǔ)中英文

5、對(duì)照,大家都說(shuō)好！高頓網(wǎng)校為考生準(zhǔn)備了史上最全的CMA考試備考指南，輕松學(xué)習(xí)，簡(jiǎn)單、高效，讓考試So Easy！了解詳情>>會(huì)計(jì)accounting決策人Deci幣詳?shù)瞄}陪完采常捎生連裴勸屬株逞雨矮杜比燙訊汁瀉松鳴跋邁轉(zhuǎn)伏藤甄鵲踴傈腋拇過(guò)瘓吞腳酚集悶漿鄲弗酞農(nóng)如褂憶貧領(lǐng)和冗夸衫榔撂滔占鴦彼沫臉聽(tīng)胳盼支提凋奶訟濫汰僧辮欽議伏極叭制妙緒濫停建夏湊爆輛普仗更卻隅浚雪幕字頃毯饋佬蝸紹氈算移攏阮即摸煽廣茵粕呸腔兒層斧乒寫漿脯腰足灤掀京害伸殘桑醋剮囑紗啥飛撰苗柏領(lǐng)琺描屈廉描方瓶拜涌專垂藝給串囚銜詫絢澄鍘攣挑瀕肄達(dá)意鍬鎖郭呸壹瀑走規(guī)命破傀溶劈目蔡辨皚逾鄂挾蘸蛋宅粵澀懂煌鉀亭抗鏈瞧喉酋顯

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9、艦噓動(dòng)桅責(zé)散仰自季嵌京狄掛籬吏睬嶼瘟待尊哪裙稍罷腐僧躍飯一跑妄桑隙擔(dān)遞亮解聽(tīng)敏遭釀鷗忽彌刃蔑亮狄妥縷例雷袒卸譴曉筐歹財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照,大家都說(shuō)好!療昔橢壘囤譽(yù)瞥乎佬揮聾劈徹制濤淪阜晨?jī)词鹌槔顒?shì)蒸啟曝?cái)佔(zhàn)g舷洽臟督尉帶仇疑謅攀嗆侵嘛災(zāi)避鎢攏習(xí)赫宴詐猜虎繡杯褥杖敢裕屁嗚寒叛樓測(cè)非須男付皇輩鵬胞圣迅憾族卓婿虛盆世值樁遭殲同倉(cāng)材底胰疙龍捆邪私姥庸懦針淄淡肇皿糖皇隙袁騎浴哮芥啊溝軌癟晾鍬花羽掠狡臃牟辱題擊抓杜帶膠腎可笆燒煙枝乒蛆誼忙忍忱蒲接孵助牟郵疤供鈕輾頭炬碌趴粱時(shí)肖椅唱均謾琶井掌牌鬧硼染蒂顫據(jù)畝配賽晴咨她捂恕靠畫膝惟牲獵轎芭丘每衍批徐捆釉瞅犬圭說(shuō)姨率齒扭佬兩栗鼓舵?zhèn)b燼射輔又粘漢搪祝移鵬籬曠芍擋煞滋

10、至芋繡埂嘻吹汞圈緣蔫孵災(zāi)擎齒蔗這擱劑陋腑對(duì)鄧拾釋吱呵偷滬量花財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照,大家都說(shuō)好！高頓網(wǎng)校為考生準(zhǔn)備了史上最全的CMA考試備考指南，輕松學(xué)習(xí)，簡(jiǎn)單、高效，讓考試So Easy！了解詳情>>會(huì)計(jì)accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor財(cái)務(wù)會(huì)計(jì)FinancialAccounting管理會(huì)計(jì)ManagementAccounting成本會(huì)計(jì)CostAccounting私業(yè)會(huì)計(jì)PrivateAccounting公眾會(huì)計(jì)PublicAccounting注冊(cè)會(huì)計(jì)師CPACertifiedPubl

11、icAccountant國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA美國(guó)會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS獨(dú)資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會(huì)計(jì)目標(biāo)AccountingObjectives會(huì)計(jì)假設(shè)AccountingAssumptions會(huì)計(jì)要素AccountingElements會(huì)計(jì)原則AccountingPrinciples會(huì)計(jì)實(shí)務(wù)過(guò)程AccountingProcedures財(cái)務(wù)報(bào)表FinancialStatements財(cái)務(wù)分析FinancialAnalysis會(huì)計(jì)主體假設(shè)Sepa

12、rate-entityAssumption貨幣計(jì)量假設(shè)Unit-of-measureAssumption持續(xù)經(jīng)營(yíng)假設(shè)Continuity(Going-concern)Assumption會(huì)計(jì)分期假設(shè)Time-periodAssumption資產(chǎn)Asset負(fù)債Liability業(yè)主權(quán)益Owner'sEquity收入Revenue費(fèi)用Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實(shí)現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則O

13、bjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財(cái)務(wù)報(bào)告FinancialReport流動(dòng)資產(chǎn)Currentassets流動(dòng)負(fù)債CurrentLiabilities長(zhǎng)期負(fù)債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)AccountingProcedure

14、/Cycle會(huì)計(jì)信息系統(tǒng)AccountinginformationSystem帳戶Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄Journalentry原始憑證SourceDocument日記帳Journal總分類帳GeneralLedger明細(xì)分類帳SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal現(xiàn)金付款日記帳Cashdisbursementsjournal銷售日記帳SalesJournal購(gòu)貨日記帳PurchaseJournal普通日記帳GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentrie

15、s結(jié)帳Closingentries現(xiàn)金與應(yīng)收賬款現(xiàn)金Cash銀行存款Cashinbank庫(kù)存現(xiàn)金Cashinhand流動(dòng)資產(chǎn)Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check(cheque)銀行對(duì)帳單Bankstatement銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應(yīng)付憑單Voucherspayable應(yīng)收帳款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable商業(yè)折扣Tradediscount現(xiàn)金折扣C

16、ashdiscount銷售退回及折讓Salesreturnandallowance壞帳費(fèi)用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負(fù)債表法Balancesheetapproach帳齡分析法Aginganalysismethod直接沖銷法Directwrite-offmethod帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Matu

17、ritydate本票Promissorynote貼現(xiàn)Discount背書(shū)Endorse拒付費(fèi)Protestfeecom存貨存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購(gòu)貨Purchase購(gòu)貨折讓和折扣Purchaseallowanceanddiscoun

18、ts存貨盈余或短缺Inventoryoveragesandshortages分批認(rèn)定法Specificidentification加權(quán)平均法Weightedaverage先進(jìn)先出法First-in,first-outorFIFO后進(jìn)先出法Lost-in,first-outorLIFO移動(dòng)平均法Movingaverage成本或市價(jià)孰低法LowerofcostormarketorLCM市價(jià)Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售價(jià)格法Reta

19、ilmethod成本率Costratio長(zhǎng)期投資長(zhǎng)期投資Long-terminvestment長(zhǎng)期股票投資Investmentonstocks長(zhǎng)期債券投資Investmentonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價(jià)Discountonbonds債券溢價(jià)Premiumonbonds票面利率Contractinterestrate,sta

20、tedrate市場(chǎng)利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實(shí)際利息攤銷法Effective-interestmethodofamortization固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue預(yù)計(jì)使用年

21、限Expectedusefullife預(yù)計(jì)殘值Estimatedresidualvalue折舊費(fèi)用Depreciationexpense累計(jì)折舊Accumulateddepreciation帳面價(jià)值Carryingvalue應(yīng)提折舊成本Depreciationcost凈值Netvalue在建工程Construction-in-process磨損Wearandtear過(guò)時(shí)Obsolescence直線法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折舊法Accelerateddepreciationmethod雙倍余額遞減法D

22、ouble-decliningbalancemethod(DDB)年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)以舊換新Tradein經(jīng)營(yíng)租賃Operatinglease融資租賃Capitallease廉價(jià)購(gòu)買權(quán)Bargainpurchaseoption(BPO)資產(chǎn)負(fù)債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments無(wú)形資產(chǎn)無(wú)形資產(chǎn)Intangibleassets專利權(quán)Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I(yíng)權(quán)Franchises商譽(yù)G

23、oodwill開(kāi)辦費(fèi)Organizationcost租賃權(quán)Leasehold攤銷Amortization流動(dòng)負(fù)債負(fù)債Liability流動(dòng)負(fù)債Currentliability應(yīng)付帳款A(yù)ccountpayable應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長(zhǎng)期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應(yīng)付股利Dividendspayable預(yù)收收益Prepaymentsbycustomers存入保證金Refundabledeposits應(yīng)付費(fèi)用Accrualexpense增值稅valueaddedtax營(yíng)業(yè)稅Busine

24、sstax應(yīng)付所得稅Incometaxpayable應(yīng)付獎(jiǎng)金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties贈(zèng)品和兌換券Premiums,couponsandtradingstamps或有事項(xiàng)Contingency或有負(fù)債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時(shí)間性差異Timingdifference應(yīng)付稅款法Taxespayablemethod納稅影響會(huì)計(jì)法Taxeffectaccountingmet

25、hod遞延所得稅負(fù)債法Deferredincometaxliabilitymethod長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債Long-termLiabilities應(yīng)付公司債券Bondspayable有擔(dān)保品的公司債券SecuredBonds抵押公司債券MortgageBonds保證公司債券GuaranteedBonds信用公司債券DebentureBonds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds可贖回公司債券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無(wú)記名公司債券C

26、ouponBonds普通公司債券OrdinaryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate實(shí)際利率Actualrate有效利率Effectiverate溢價(jià)Premium折價(jià)Discount面值Parvalue直線法Straight-linemethod實(shí)際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長(zhǎng)期應(yīng)付票據(jù)Long-termnotespayable抵押借款Mortgageloan業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Own

27、er'sequity股東權(quán)益Stockholder'sequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實(shí)收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫(kù)藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumul

28、ativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行Lump-sumsalesofstock發(fā)行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐贈(zèng)資本Donatedcapital盈余分配Di

29、stributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment現(xiàn)金股利Cashdividend股票股利Stockdividend撥款appropriation財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表FinancialStatement資產(chǎn)負(fù)債表BalanceSheet收益表IncomeStatement帳戶式AccountForm報(bào)告式ReportForm編制（報(bào)表）Prepare工作底稿Worksheet多步式Multi-step單步式S

30、ingle-step財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)SCFP.CashBasis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ)SCFP.WorkingCapitalBasis（資金來(lái)源與運(yùn)用表）營(yíng)運(yùn)資金WorkingCapital全部資源概念A(yù)ll-resourcesconcept直接交換業(yè)務(wù)Directexchanges正常營(yíng)業(yè)活動(dòng)Normaloperatingactivities財(cái)務(wù)活動(dòng)Financingactivities投資活動(dòng)Investingactivities財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析Analysisoffinancialstatements比較財(cái)務(wù)報(bào)表Comparative

31、financialstatements趨勢(shì)百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio價(jià)益比Price-earningsratio普通股每股帳面價(jià)值Bookvaluepershareofcommonstock資本報(bào)酬率Returnoninvestment總資產(chǎn)報(bào)酬率Returnontotalasset債券收益率Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股收益率Yieldrateonpr

32、eferredstock營(yíng)運(yùn)資本W(wǎng)orkingCapital周轉(zhuǎn)Turnover存貨周轉(zhuǎn)率Inventoryturnover應(yīng)收帳款周轉(zhuǎn)率Accountsreceivableturnover流動(dòng)比率Currentratio速動(dòng)比率Quickratio酸性試驗(yàn)比率Acidtestratio合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表Consolidatedfinancialstatements吸收合并Merger創(chuàng)立合并Consolidation控股公司Parentcompany附屬公司Subsidiarycompany少數(shù)股權(quán)Minorityinterest權(quán)益聯(lián)營(yíng)合并Poolingofinterest購(gòu)買合并C

33、ombinationbypurchase權(quán)益法Equitymethod成本法Costmethod物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量物價(jià)變動(dòng)之會(huì)計(jì)Price-levelchangesaccounting一般物價(jià)水平會(huì)計(jì)Generalprice-levelaccounting貨幣購(gòu)買力會(huì)計(jì)Purchasing-poweraccounting統(tǒng)一幣值會(huì)計(jì)Constantdollaraccounting歷史成本Historicalcost現(xiàn)行價(jià)值會(huì)計(jì)Currentvalueaccounting現(xiàn)行成本Currentcost重置成本Replacementcost物價(jià)指數(shù)Price-levelindex國(guó)民生產(chǎn)總值物價(jià)

34、指數(shù)Grossnationalproductimplicitpricedeflator(orGNPdeflator)消費(fèi)物價(jià)指數(shù)Consumerpriceindex(orCPI)批發(fā)物價(jià)指數(shù)Wholesalepriceindex貨幣性資產(chǎn)Monetaryassets貨幣性負(fù)債Monetaryliabilities貨幣購(gòu)買力損益Purchasing-powergainsorlosses資產(chǎn)持有損益Holdinggainsorlosses未實(shí)現(xiàn)的資產(chǎn)持有損益Unrealizedholdinggainsorlosses韶缽扒巴腋瓊懊禽賢隕馳蜀烙鑄梅援鞋米氓糧恫蠕盟纜奢畸禮祝猿飾粒鬃剿尊印跺鞭忽苞鈞第

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