西財(cái)關(guān)鍵術(shù)語(yǔ)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上西 財(cái) 關(guān) 鍵 術(shù) 語(yǔ)（21版）第一章Accounting會(huì)計(jì) Accounting equation會(huì)計(jì)等式Assets資產(chǎn)Balance sheet資產(chǎn)負(fù)債表Bookkeeping簿記Business entity assumption會(huì)計(jì)主體假設(shè)Common stock普通股Corporation公司制Cost-benefit constraint成本效益約束Cost principle成本原則Equity權(quán)益Ethics職業(yè)道德Event事項(xiàng)Expanded accounting equation擴(kuò)展的會(huì)計(jì)等式Expenses recognition配比原則E

2、xpense費(fèi)用External transaction外部交易External users外部使用者Financial accounting財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board（FASB）財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Full disclosure principle充分披露原則Generally accepted accounting principle（GAAP）公認(rèn)會(huì)計(jì)準(zhǔn)則Going-concern assumption持續(xù)經(jīng)營(yíng)假設(shè)Income statement利潤(rùn)表Internal transactions內(nèi)部交易Internal users內(nèi)部使用

3、者International Accounting Standards Board（IASB）國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)International Financial Reporting Standards（IFRS）國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則Liabilities負(fù)債Managerial accounting管理會(huì)計(jì)Matching principle配比原則Managerial constraint重要性原則Measurement principle成本原則Monetary unit assumption貨幣計(jì)量假設(shè)Net income凈利潤(rùn)Net loss凈損失Owner，Capital所有者名下的資本O

4、wner investment所有者投資Owner withdraws所有者提取Partnership合伙企業(yè)Proprietorship獨(dú)資企業(yè)Bookkeeping簿記Return收益、回報(bào)Revenue recognition principle收入確認(rèn)原則Revenues收入Sarbanes-Oxley Act薩班斯奧克斯利法案Securities and Exchange Commission（SEC)證券交易委員會(huì)Shareholders股東Shares股份Sole proprietorship獨(dú)資企業(yè)Statement of cash flows現(xiàn)金流量表Statement of

5、 owners equity所有者權(quán)益表Stock股票Stockholders股東Time period assumption會(huì)計(jì)分期假設(shè)Withdrawals提取第三章Accounting periods會(huì)計(jì)期間Accrual basis accounting權(quán)責(zé)發(fā)生制會(huì)計(jì)Accrued expenses預(yù)提費(fèi)用Accrued revenues應(yīng)計(jì)收益Adjusted trial balance調(diào)整后的試算平衡表Adjusting entry調(diào)整分錄Annual financial statement年度財(cái)務(wù)報(bào)告Book value賬面價(jià)值Cash basis accounting收付實(shí)現(xiàn)制

6、會(huì)計(jì)Contra account備抵賬戶Depreciation折舊Expense recognition（or matching）principle費(fèi)用配比原則Fiscal year會(huì)計(jì)年度Interim financial statement中期財(cái)務(wù)報(bào)表Natural business year自然營(yíng)業(yè)年度Plant assets廠房設(shè)備資產(chǎn)Prepaid expenses待攤費(fèi)用Straight-line depreciation method直線折舊法Time period assumption會(huì)計(jì)分期假設(shè)Unadjusted trial balance調(diào)整前的試算平衡表Unearne

7、d revenues預(yù)收賬款第五章Cash discount現(xiàn)金折扣Cost of goods sold商品銷(xiāo)貨成本Credit memorandum貸記通知單Credit period信貸期限Credit terms信用條款Debit memorandum借記通知單Discount period折扣期間EOM月末FOB離岸價(jià)格General and administration expenses一般管理費(fèi)用Gross margin毛利Gross profit毛利Inventory存貨List price標(biāo)價(jià)Merchandise商品Merchandise inventory庫(kù)存商品Merch

8、andiser商業(yè)企業(yè)Multiple-step income statement多步式利潤(rùn)表Periodic inventory system定期盤(pán)存制Perpetual inventory system永續(xù)盤(pán)存制Retailer零售企業(yè)Sales discount銷(xiāo)售折扣Selling expenses銷(xiāo)售費(fèi)用Shrinkage損耗Single-step income statement單步式利潤(rùn)表Supplementary records補(bǔ)充記錄Trade discount 商業(yè)折扣Wholesaler批發(fā)商第六章Average cost平均成本Conservation constrai

9、nt謹(jǐn)慎性原則，穩(wěn)健型約束Consignee承售方，受托者，承銷(xiāo)商Consignor寄售方，委托者，經(jīng)銷(xiāo)商Consistency concept一致性原則First-in，first-out（FIFO）先進(jìn)先出法Interim statements中期報(bào)表Last-in，first-out（LIFO）后進(jìn)先出法Lower of cost or market（LCM）成本與市價(jià)孰低法Net realizable value可變現(xiàn)凈值Specific identification 特別計(jì)價(jià)法，個(gè)別認(rèn)定法Weighted average加權(quán)平均法第九章Accounting receivable應(yīng)收賬

10、款A(yù)ging of accounts receivable應(yīng)收賬款賬齡分析Allowance for Doubtful Accounts壞賬準(zhǔn)備Allowance method備抵法Bad debts壞賬Direct write-off method直接沖銷(xiāo)法Interest利息Maker of the note出票人Matching（expense recognition） principle配比原則Materiality constraint重要性原則Maturity date of a note期票的到期日Payee of the note票據(jù)的收款人Principal of a not

11、e票據(jù)的本金Promissory note（or note）票據(jù)，本票Realizable value可變現(xiàn)價(jià)值第十章Accelerated depreciation method加速折舊法Amortization攤銷(xiāo)Asset book value資產(chǎn)賬面價(jià)值Betterments改良Capital expenditures資本性支出Change in an accounting estimate會(huì)計(jì)估計(jì)變更Copyright 著作權(quán)Cost成本Declining-balance method余額遞減法Depletion折耗Depreciation折舊Extraordinary特殊修繕Fra

12、nchises特許權(quán)Goodwill商譽(yù)Impairment減值Inadequacy生產(chǎn)能力不足Indefinite life不確定使用年限Intangible assets無(wú)形資產(chǎn)Land improvements土地附屬物L(fēng)ease租約Leasehold租賃權(quán)Leasehold improvements租賃物改良Lessee承租人Lessor出租人Licenses授權(quán)Limited life有限使用年限Modified Accelerated Cost Recovery System（MACRS）修定的加速成本回收制度Natural resources自然資源Obsolescence陳舊過(guò)

13、時(shí)Ordinary repairs普通維修Patent專(zhuān)利權(quán)Plant asset age廠房設(shè)備資產(chǎn)壽命Plant assets廠房設(shè)備資產(chǎn)Revenue expenditures收益性支出Salvage value殘值Straight-line depreciation直線折舊法Trademark or trade（brand） name商標(biāo)Units-of-production depreciation工作量折舊法Useful life使用年限第十一章Contingent liability或有負(fù)債Current liabilities流動(dòng)負(fù)債Current portion of lon

14、g-term debt 長(zhǎng)期負(fù)債中的本期或一年內(nèi)到期部分Employee benefits員工福利Estimated liability預(yù)計(jì)負(fù)債Federal Insurance Contributions Act（FICA）Taxes聯(lián)邦社會(huì)保險(xiǎn)稅Federal Unemployment Taxes（FUTA）聯(lián)邦政府失業(yè)稅Known liabilities全額確定的負(fù)債Long-term liabilities長(zhǎng)期負(fù)債Merit rating 功績(jī)考量等級(jí)Net pay實(shí)付工資Payroll deductions薪酬扣款Short-term note payable短期應(yīng)付票據(jù)Warran

15、ty產(chǎn)品質(zhì)量保證第十二章Bond債券Bond certificate債券證書(shū)B(niǎo)ond indenture債券契約Carrying（book）value of bonds債券賬面價(jià)值Contract rate票面利率Market rate市場(chǎng)利率Par value of a bond面值Straight-line bond amortization直線攤銷(xiāo)法第十三章Available-for-sale（AFS）securities可供出售金融資產(chǎn)Comprehensive income綜合收益Consolidated financial statement合并財(cái)務(wù)報(bào)表Equity method權(quán)

16、益法Equity securities with controlling influence具有控制權(quán)的長(zhǎng)期股權(quán)投資Equity securities with significant influence具有重大影響的長(zhǎng)期股權(quán)投資Held-to-maturity（HTM）securities持有至到期投資Long-term investments長(zhǎng)期投資Other comprehensive income其他綜合收益Parent母公司Short-term investments短期投資Subsidiary子公司Trading securities交易性金融資產(chǎn)Unrealized gain（l

17、oss）為實(shí)現(xiàn)收益（或損失）第十四章Appropriated retained earnings撥定留存收益Authorized stock核定股本Call price贖回價(jià)格Callable preferred stock可贖回優(yōu)先股Capital stock股本Changes in accounting estimates會(huì)計(jì)估計(jì)變更Common stock普通股Convertible preferred stock可轉(zhuǎn)換優(yōu)先股Corporation股份公司Cumulative preferred stock累計(jì)優(yōu)先股Date of declaration股利宣告日Date of paym

18、ent股利發(fā)放日Date of record股權(quán)登記日Discount on stock股票折價(jià)Dividend in arrears積欠股利Financial leverage財(cái)務(wù)杠桿Large stock dividend大額股票股利Liquidating cash dividend清算性現(xiàn)金股利Market value per share每股市價(jià)Minimum legal capital最低法定資本Noncumulative preferred stock非累計(jì)優(yōu)先股Nonparticipating preferred stock非參與式優(yōu)先股No-par value stock無(wú)面值股票O(jiān)rganization expenses開(kāi)辦費(fèi)Paid-in capital實(shí)繳股本 Paid-in capital in excess of par value超面額繳入股本Participating preferred stock參與式優(yōu)先股Par value票面價(jià)值 Par value stock有面值股票P(pán)reemptive right優(yōu)先認(rèn)股權(quán)Preferred stock優(yōu)先股Premium on stock股票溢價(jià)Prior period adjustment以前年度損益調(diào)整Proxy授權(quán)委托書(shū)Restric