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AAbsorptioncosting完全成本法AcceleratedDepreciationMethod加速折舊法Account科目，賬戶Accountform賬戶式Accountpayable應付賬款Accountreceivable應收賬款Accounting會計Accountingcycle會計循環(huán)Accountingequation會計等式資產(chǎn)Assets=負債Liabilities+所有者權益Owner’sEquityAccountingperiodconcept會計期間Accountingsystem會計制度Accountpayablesubsidiaryledger應付款明細分類賬Accountsreceivableanalysis應收賬款分析Accountsreceivablesubsidiaryledger應收賬款明細分類賬Accountsreceivableturnover應收賬款周轉(zhuǎn)率Accrualbasisaccounting應記制，債權發(fā)生制Accruedexpenses應記費用Accruedrevenues應記收入Accumulateddepreciation累計折舊Accumulatedothercomprehensiveincome累計其他綜合收入Activitybasedrive作業(yè)基礎/動因Activity-basedcostingABC作業(yè)成本計算法Adjustedtrialbalance調(diào)整后試算平衡表Adjustingentries調(diào)整分錄Adjustingprocess調(diào)整過程Administrativeexpensesgeneralexpenses管理費用一般費用Agingthereceivables應收賬款賬齡分析Allowancefordoubtfulaccounts壞賬準備Allowancemethod備抵法Amortization攤銷Annuity年金Assets資產(chǎn)Available-for-salesecurities可供出售證券Averageinventorycostflowmethod平均庫存成本流法Averagecostmethod平均成本法Averagerateofreturn平均回報率BBaddebtexpense壞賬費用Balanceoftheaccount賬戶余額Balancesheet資產(chǎn)負債表Balancedscorecard平衡記分卡Bankreconciliation銀行存款余額調(diào)節(jié)表Bankstatement銀行報表Bond債券Bondindenture債券契約Bookvalue賬面價值Bookvalueoftheasset資產(chǎn)的賬面價值Boot補價Break-evenpoint盈虧臨界點Budget預算Budgetperformancereport預算業(yè)績報告Budgetaryslack預算松弛Budgetedvariablefactoryoverhead預算變量工廠開銷Business企業(yè)Businesscombination企業(yè)合并Businessentityconcept企業(yè)主體概念Businessstakeholder企業(yè)利益相關者Businessstrategy企業(yè)戰(zhàn)略Businesstransaction經(jīng)濟業(yè)務CCapitalaccount資本性賬戶Capitalexpenditures資本性支出Capitalexpendituresbudget資本支出預算Capitalinvestmentanalysis資本投資分析Capitalleases資本性租賃Capitalrationing資本分配Carryingamount賬面金額Cash現(xiàn)金Cashbasisofaccounting現(xiàn)金制；收付實現(xiàn)制Cashbudget現(xiàn)金預算Cashdividend現(xiàn)金股利Cashequivalents現(xiàn)金等價物Cashflowpershare每股現(xiàn)金流量Cashflowsfromfinancingactivities籌資活動現(xiàn)金流量Cashflowsfrominvestingactivities投資活動現(xiàn)金流量Cashflowsfromoperatingactivities經(jīng)營活動現(xiàn)金流量Cashpaybackperiod現(xiàn)金回收期Cashpaymentsjournal現(xiàn)金付款日記賬Cashreceiptsjournal現(xiàn)金收款日記賬Cashshortandoveraccount現(xiàn)金余缺賬戶CertifiedpublicaccountantCPA注冊會計師Chartofaccounts會計科目表Clearingaccount清理賬戶Closingentries結(jié)賬分錄Closingprocess結(jié)賬程序Closingthebooks結(jié)賬Commonstock普通股Common-sizestatement通用報表Compensatingbalance補償性余額Comprehensiveincome全面收益Consignedinventory寄售庫存Consignee收貨人承銷人Consignor發(fā)貨人寄件人Consolidatedfinancialstatements合并財務報表Contingentliabilities不確定債務Continuousbudgeting滾動預算Continuousprocessimprovement持續(xù)過程改進Contraaccountorcontraassetaccount抵減賬戶Contractrate約定利率Contributionmargin貢獻毛益Contributionmarginratio貢獻毛益率Contributionmarginratio邊際貢獻率Controllableexpenses可控費用Controllablerevenues可控收入Controllablevariance可控差異Controller主計長Controlling管理控制Controllingaccount控制賬戶Conversioncosts加工成本Copyright版權Corporation公司Correctingjournalentry調(diào)整分錄Cost成本Costaccountingsystem成本會計系統(tǒng)Costallocation成本分配Costbehavior成本性態(tài)Costcenter成本中心Costconcept成本概念Costmethod成本法Costobject成本對象Costoffinishedgoodsavailable已完工產(chǎn)品的成本Costofgoodsmanufactured產(chǎn)品成本Costofgoodssold產(chǎn)品銷售成本Costofgoodssoldbudget產(chǎn)品銷售成本預算Costofmerchandisesold商品銷售成本：商業(yè)企業(yè)所銷售商品的成本。Costofmerchandisepurchased產(chǎn)品購買成本Costofmerchandisesold銷貨成本Costofproductionreport生產(chǎn)成本報告Costperequivalentunit單位約當產(chǎn)量成本Costpriceapproach成本價格法Costvariance成本差異Cost-volume-profitanalysis本－量－利分析Cost-volume-profitchart本－量－利圖Creditmemorandumcreditmemo貸項通知單Creditperiod貸款期限Creditterms賒銷付款條件，信用證條款Credits貸記Cumulativepreferredstock累積優(yōu)先股Currencyexchangerate貨幣匯率Currentassets流動資產(chǎn)Currentliabilities流動負債Currentpositionanalysis流動財務狀況分析Currentratio流動比率Currentlyattainablestandards當前可達標準DDebitmemorandum借項通知單Debits借記debtsecurities債務證券，債券decisionmaking決策，判定;作出判定Deficiency虧損Deficit虧損Definedbenefitplan固定收益計劃：Definedcontributionplan固定繳款計劃：Depletion折耗：Depreciate：貶值Depreciation資產(chǎn)等折舊;貨幣貶值;跌價Depreciationexpense折舊費用Differentialanalysis差異分析Differentialincomeorless差別收入或更少Differentialcost差異成本Differentialrevenue差異收入Differentialstrategy差異化戰(zhàn)略Directlaborcost直接人工成本Directlaborcostbudget直接人工成本預算Directlaborratevariance直接人工工資率差異Directlabortimevariance直接人工工時差異Directmaterialscost直接材料成本Directmaterialspricevariance直接材料價格差異Directmaterialspurchasesbudget直接材料采購預算Directmaterialsquantityvariance直接材料數(shù)量差異Directmethod直接法：Directwrite-offmethod直接注銷法：Directing指導Discount貼現(xiàn)息；折價：Dishonorednotereceivable拒付應收票據(jù)：Dividendyield股利收益率：Dividends股息，紅利Dividendspershare每股股利Double-declining-balancemethod雙倍余額遞減法Priorperiodadjustments前期調(diào)整Privateaccounting內(nèi)部會計Process流程；步驟Processcostsystem分步成本計算法Processmanufacturers分步制造企業(yè)Productcostconcept產(chǎn)品成本概念Productcosts產(chǎn)品成本ProductionbottleneckProductionbudget生產(chǎn)預算Profit利潤Profitcenter利潤中心Profitmargin銷售利潤率Profit-volumechart利潤－產(chǎn)量圖Profitability獲利能力Proprietorship獨資企業(yè)Publicaccounting公共會計Purchaseorder采購訂單Purchasereturnorallowance購貨退回或折讓Purchasesdiscounts購貨折扣Purchasesjournal采購日記賬QQuickassets速動資產(chǎn)。Quickratio速動比率RRateearnedoncommonstockholders’equity普通股股東權益收益率Rateearnedonstockholders’equity股東權益收益率Rateearnedontotalassets總資產(chǎn)收益率RateofreturnoninvestmentROI投資回報率Ratiooffixedassetstolong-termliabilities固定資產(chǎn)對長期負債比率Ratioofliabilitiestostockholders’equity負債對股東權益比率Ratioofnetsalestoassets凈銷售額與資產(chǎn)比率Receivables應收款項Receivingreport收貨單Relevantrange相關范圍Rentrevenue租金收入Reportform報告式Residualvalue殘值Responsibilityaccounting責任會計Responsibilitycenter責任中心Restrictions限制：Retailinventorymethod零售價格法Retainedearnings留存收益Retainedearningsstatement留存收益表Revenueexpenditure收益性支出Revenuejournal收入日記賬Revenuerecognitionconcept收入確認概念Revenues收入：Rulesofdebitandcredit借貸記賬規(guī)則 SSales銷售收入Salesbudget銷售預算。Salesdiscounts銷售折扣Salesmix銷售組合Salesreturnsandallowances銷售退回與折讓Sarbanes-OxleyActof2002薩班斯-奧克斯利法案Securitiesandexchangecommission證券交易管理委員會Sellingexpenses銷售費用Servicebusiness服務企業(yè)。Servicedepartmentcharges服務部門費用Single-stepincomestatement單步式損益表Sinkingfund償債基金Slide滑位Solvency償債能力：企業(yè)償還其到期債務的能力。Specialjournals專用日記賬Special-purposefund專項獎金Specificidentificationinventorycost具體識別庫存成本Standardcost標準成本：產(chǎn)品成本的詳細預測。Standardcostsystems標準成本系統(tǒng)Standards準則Statementofcashflows現(xiàn)金流量表Statementofcashofgoods產(chǎn)品成本報表Statementofmembers’equity成員權益報表Statementofowner’sequity所有者權益表Statementofpartnershipequity合伙企業(yè)權益表Statementofpartnershipliquidation合伙企業(yè)清算表Statementofstockholders’equity股東權益表Staticbudget固定預算Stock股票Stockdividend股票股利Stocksplit股票分割Stockholders股東Stockholders’equity股東權益Straight-linemethod直線法Strategicplanning戰(zhàn)略規(guī)劃Strategies戰(zhàn)略Subsidiarycompany子公司Subsidiaryinventoryledger

子公司存貨明細分類帳subsidiaryledger輔助分類帳Sunkcost沉沒成本TTaccountT型賬戶。Targetcosting目標成本法Temporarynominalaccounts臨時性虛賬戶TheoryofconstraintsTOC限制理論Timetickets計工單Timevalue