干貨：財(cái)會(huì)術(shù)語表大匯總果斷收藏

干貨：財(cái)會(huì)術(shù)語表大匯總，果斷收藏

財(cái)會(huì)術(shù)語表大匯總，堅(jiān)決保藏！

A：

Acceleratedmethodsofdepreciation加速折舊法

Accountingequation會(huì)計(jì)等式

Accountingperiod會(huì)計(jì)期間

Accountspayable應(yīng)付賬款

Accountspayableturnover應(yīng)付賬款周轉(zhuǎn)

Accountsreceivable應(yīng)收賬款

Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)

Accrualaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì)

Accruals應(yīng)計(jì)項(xiàng)目

Accruedpayables應(yīng)付款項(xiàng)

Accumulateddepreciation累計(jì)折舊

Activitymethod作業(yè)方法

Activityratios作業(yè)比率

Actuary精算師，精算

Additionalpaid-incapital資本公積

Agingschedule賬齡分析表

Allowancemethod備抵法

Amortization攤銷

Analyticreview分析性復(fù)核

Annualreport年報(bào)

Annuity年金

Appropriationofretainedearnings留存收益安排

Asset資產(chǎn)

Assetdepreciationrange（ADR）資產(chǎn)折舊范圍

Assetimpairment資產(chǎn)清理

Assetretirement資產(chǎn)報(bào)廢

Assetturnover資產(chǎn)周轉(zhuǎn)率

Audit審計(jì)

Auditmittee審計(jì)委員會(huì)

Auditopinion審計(jì)意見

Auditreport審計(jì)報(bào)告

Authorizedshares授權(quán)股本，注冊(cè)股份

Available-for-salesecurities短期投資

B：

Baddebts壞賬

Balancesheet資產(chǎn)負(fù)債表

Bankreconciliation銀行對(duì)賬單

Basicearningspershare基本每股盈利

Betterment改良

Big5五大會(huì)計(jì)師事務(wù)所

boardofdirectors董事會(huì)

bond債券契約

bondspayable應(yīng)付債券

bookgain/loss賬面收益/損失

bookvalue賬面價(jià)值

borrowingcapacity融資力量

businessacquisition企業(yè)兼并

businessbination企業(yè)合并

businesssegment企業(yè)內(nèi)部責(zé)任單位

C：

Callprovision提前贖回條款

Capital資產(chǎn)

Capitallease資本租賃

Capitalstructure資本結(jié)構(gòu)

Capitalstructureleverage資本結(jié)構(gòu)杠桿

Capitalizationratios資本比率

Capitalize資本化

Cashdiscount現(xiàn)金折扣

Cashequivalent現(xiàn)金等價(jià)物

Cashflow現(xiàn)金流

Cashflowaccounting現(xiàn)金流量法會(huì)計(jì)

Cashflowfromfinancing籌資產(chǎn)生的現(xiàn)金流量

Cashflowfrominvesting投資產(chǎn)生的現(xiàn)金流量

Cashflowfromoperations經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量

Cashflowprojection現(xiàn)金項(xiàng)目

Cashmanagement現(xiàn)金管理

Certificateofdeposit存款單

Certifiedpublicaccountant注冊(cè)會(huì)計(jì)師

Classifiedbalancesheet分類資產(chǎn)負(fù)債表

Cleanauditopinion無保留意見

Collateral抵押品，擔(dān)保品

Collectionperiod借款償還期

Commonearningsleverage一般收入杠桿

Commonstock一般股

Common-sizefinancialstatements通用財(cái)務(wù)報(bào)表

Compensatingbalance抵銷余額

Conservatism穩(wěn)健

Consignment寄銷品

Consistency連續(xù)性

Consolidatedfinancialstatements合并財(cái)務(wù)報(bào)表

Contingency或有事項(xiàng)

Contingentliability或有負(fù)債

Contraaccount對(duì)銷賬戶

Contributedcapital實(shí)繳資本

Controllinginterest控股權(quán)益

Convertiblebonds可轉(zhuǎn)換債券

Copyright版權(quán)

Corporation公司

Cost成本

Costexpiration成本耗用

Costmethod成本法

Costofcapital資金成本

Costofgoodssold銷貨成本

Covenant契約

CPAcertifiedpublicaccountant注冊(cè)會(huì)計(jì)師

Creditquality信用程度

Creditrating信用評(píng)級(jí)

Creditterms信用條件

Creditor債權(quán)人

Cumulativepreferredstock累積優(yōu)先股

Currentassets流淌資產(chǎn)

Currentcost現(xiàn)行成本

Currentliabilities流淌負(fù)債

Currentmaturityoflong-termdebts即將到期的長(zhǎng)期負(fù)債

Currentratio流淌比率

D：

Debenture債券

Debt債務(wù)

Debtcovenant債務(wù)契約

Debtinvestment債權(quán)性投資

Debtratio負(fù)債比率

Debtredemptions債務(wù)清償

Debt/equityratio負(fù)債/權(quán)益比率

Default違約

Deferredcost遞延成本

Deferredine遞延收益

Deferredinetaxes遞延所得稅

Deferredrevenue遞延收入

Definedbenefitpensionplan即定收益養(yǎng)老金方案

Definedcontributionpensionplan即定供款養(yǎng)老金方案

Depletion折耗

Depreciation折舊

Depreciationbase折舊系數(shù)

Depreciationexpense折舊費(fèi)用

Dilutedearningspershare攤薄后每股盈利

Dilution攤薄

Dilutivesecurities攤薄證券

Directmethod直線法

Directwrite-offmethod直接注銷法

Discountonbondpayable應(yīng)付債券折價(jià)

Discountrate貼現(xiàn)率，折扣率

Divestiture風(fēng)險(xiǎn)

Dividendyield股息率

Dividends股息

Dividendsinarrears應(yīng)付股利

Doubletaxation雙重征稅

Double-declining-balancemethod雙倍余額遞減法

DuPontModel杜邦體系

E：

Earningpower盈利力量

Earnings盈利

Earningspershare每股利潤(rùn)

Earningquality收益質(zhì)量

Economicentityassumption經(jīng)濟(jì)個(gè)體假定

Economicvalueadded經(jīng)濟(jì)價(jià)值增加

Effectiveinterestmethod實(shí)際利息法

Effectiveinterestrate有效利率

Equity全部者權(quán)益

Equityinvestment權(quán)益投資

Equityissuance發(fā)行股票

Equitymethod權(quán)益法

Equitysecurity股本證券

Escrow代管

Exchangerate匯率

Expense費(fèi)用

Externalfinancing外部融資

Extraordinaryitem非常常項(xiàng)目

F：

Facevalue面值

Fairmarketvalue公允市價(jià)

Financialaccounting財(cái)務(wù)會(huì)計(jì)

Financialaccountingstandards財(cái)務(wù)會(huì)計(jì)

FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)

Financialcondition財(cái)務(wù)狀況

Financialflexibility財(cái)務(wù)彈性

Financialperformance財(cái)務(wù)業(yè)績(jī)

Financialratioanalysis財(cái)務(wù)比率分析

Financialstatementanalysis財(cái)務(wù)報(bào)表分析

Financialstatements財(cái)務(wù)報(bào)表

Financingactivities融資活動(dòng)

First-in，first-out先進(jìn)先出法

Fiscalperiodassumption會(huì)計(jì)期假設(shè)

Fiscalyear會(huì)計(jì)年度

Fixedassetturnover固定資產(chǎn)周轉(zhuǎn)

Fixedassets固定資產(chǎn)

FOBdestination離岸貨價(jià)

FOBshippingpoint起運(yùn)點(diǎn)交貨

Footnotes附注

Forwardcontract期貨合同

Freight-in運(yùn)費(fèi)已付

Frequenttransactions常常性交易

G：

Gaincontingency或有收益

Generallyacceptedaccountingprinciples一般會(huì)計(jì)原則

Goingconcern持續(xù)經(jīng)營(yíng)

Goodsintransit在途商品

Goodwill商譽(yù)

Governmentaccounting政府會(huì)計(jì)

Grossmargin毛利，邊際貢獻(xiàn)

Grossprofit毛利

H：

Hedging套期保值

Hiddenreserves隱秘預(yù)備

Historicalcost歷史成本

Humancapital人力資源

Humanresources人力資源

Hurdlerate利率下限

Hybridsecurity混合證券

I：

Ine收益

Inestatement損益表

Independentauditor獨(dú)立審計(jì)

Indirectmethod間接法

Industry行業(yè)

Inflation通貨膨脹

Inputmarket投入市場(chǎng)

Installmentobligation分期付款

Intangibleasset無形資產(chǎn)

Interest利息

Interestcoverageratio利息保障比率

Interest-bearingobligation附息債務(wù)

Internalcontrolsystem內(nèi)部掌握系統(tǒng)

Internalfinancing內(nèi)部籌資

InternalRevenueCode國(guó)內(nèi)稅收法規(guī)

InternalRevenueService國(guó)內(nèi)稅收總署

Interperiodtaxallocation跨期稅款分?jǐn)?/p>

Intraperiodtaxallocation所得稅期內(nèi)分?jǐn)?/p>

Inventory存貨

Inventoryturnover存貨周轉(zhuǎn)

Investingactivities投資活動(dòng)

L：

Land土地，不動(dòng)產(chǎn)

Last-in，first-out后進(jìn)先出

Lease租賃

Leverage杠桿效應(yīng)

Liability負(fù)債

Lifeofabond年金期間

LIFOconformityrule后進(jìn)先出法全都性規(guī)章

LIFOliquidation后進(jìn)先出法清算

LIFOreserve后進(jìn)先出法預(yù)備

Lineofcredit信用限額

Liquidation清算Liquidity流淌性

Listedpany上市公司

Loancontract貸款合同

Loancovenant貸款契約

Long-livedassets長(zhǎng)期資產(chǎn)

Long-termloan長(zhǎng)期負(fù)債

Long-termdebtratio長(zhǎng)期債務(wù)率

Long-terminvestments長(zhǎng)期投資

Loss虧損

Losscontingency或有損失

Lower-of-cost-or-marketrule成本與市價(jià)孰低原則

M：

MACRS加速成本回收法修正系統(tǒng)

Maintenanceexpenditure修理費(fèi)用

Managementaccounting管理睬計(jì)

Managementdiscretion管理決策

Managementletter管理建議書

Manufacturingpany制造公司

Margin毛利

Mark-to-marketaccounting按市場(chǎng)計(jì)價(jià)法會(huì)計(jì)

Markdown減低標(biāo)價(jià)

Marketprice市場(chǎng)價(jià)格

Marketshare市場(chǎng)份額

Marketvalue市價(jià)

Market-to-bookratio市價(jià)與賬面值比率

Marketablesecurities有價(jià)證券

Matchingprinciple配比原則

Materiality重要性

Maturitydate到期日

Maturityvalue到期值

Measurementtheory計(jì)量理論

Merchandiseinventory商品盤存

Merger合并

Mortgage抵押，按揭

Mortgagepayable應(yīng)付抵押款

Multinationalcorporation跨國(guó)公司

N：

Naturalresourcecost自然資源成本

Netassets凈資產(chǎn)

Netbookvalue凈賬面價(jià)值

Netcreditsales凈賒銷值

Netearnings凈收益

Netine凈收益

Netoftax稅后凈額

Netoperationine凈營(yíng)業(yè)收入

Netprofit凈收益

Netrealizablevalue可實(shí)現(xiàn)凈值

Netsales銷售凈額

Networth資本凈值

nonoperatingitems營(yíng)業(yè)外項(xiàng)目

nonparticipatingpreferredstock非參與優(yōu)先股

nonprofitentity非盈利實(shí)體

not-for-profitaccounting非盈利賬戶

notespayable應(yīng)付票據(jù)

notesreceivable應(yīng)收票據(jù)

O：

Obsolescence過時(shí)，陳舊

Off-balance-sheetfinancing資產(chǎn)負(fù)債表外融資

Openaccount未清賬戶

Operatingactivities經(jīng)營(yíng)活動(dòng)

Operatingcycle營(yíng)業(yè)周期

Operatingdays營(yíng)業(yè)日

Operatingexpenses營(yíng)業(yè)費(fèi)用

Operatingine營(yíng)業(yè)收益

Operatinglease經(jīng)營(yíng)租賃

Operatingmargin營(yíng)業(yè)毛利

Operatingperformance經(jīng)營(yíng)業(yè)績(jī)

Operatingrevenues營(yíng)業(yè)收入

Opinionletter審計(jì)報(bào)告

Ordinarystockdividend一般股股利

Organizationalforms組織形式

Originalcost原始成本

Othergainsandlosses其它收益和虧損

Otherrevenuesandexpenses其它收益和虧損

Outputmarket輸出市場(chǎng)

Outstandingshares發(fā)行在外的股份

Overhead管理費(fèi)用

Owner/sequity全部者權(quán)益

P：

Paperprofits賬面利潤(rùn)

Pervalue面值

Parentpany母公司

Participatingpreferredstock參加優(yōu)先股

Partnership合伙

Patent專利

Paymentsinadvance預(yù)付款

Pension養(yǎng)老金

Percentage-of-credit-salesapproach賒銷百分比法

Periodicmethod定期法

Perpetualmethod永續(xù)法

Physicalobsolescence實(shí)物陳舊

Portfolio投資組合

Postacquisitionexpenditures收購(gòu)后費(fèi)用

Postretirementcosts退休后成本

Preemptiveright優(yōu)先股權(quán)

Premiumonbondspayable應(yīng)付債券溢價(jià)

Prepaidexpenses預(yù)備成本

Presentvalue現(xiàn)值

Price/earningsratio價(jià)格/收益比Primeinterestrate優(yōu)待利率

Principal本金當(dāng)事人

Priorperiodadjustment前期調(diào)整數(shù)

Privatepany私人公司

Proceeds收入

Productioncapacity生產(chǎn)力量

Productionefficiency生產(chǎn)效率

Profit利潤(rùn)

Profitandlossstatement損益表

Profitability獲利力量

Profitabilityratios獲利性比率

Property財(cái)產(chǎn)

Property，plant，andequipment財(cái)產(chǎn)，車間和設(shè)備

Prospectus招股說明書

Proxystatement托付書

Publicaccountingfirms會(huì)計(jì)師事務(wù)所

Purchasingpower購(gòu)買力

Q：

Qualifiedauditreport有保留意見的審計(jì)報(bào)告

Quickratio速動(dòng)比率

R：

Rateofreturn回報(bào)率

Realizedgainorloss已實(shí)現(xiàn)收益或損失

Recognizedgainorloss確認(rèn)收益或損失

Redemption贖回

Refinancing再籌資

Relatedpartytransaction關(guān)聯(lián)交易

Replacementcost重置成本

Restrictivecovenant約束性規(guī)定

Restructuringcharges重組成本

Retailpany零售公司

Retainedearnings留存收益

Retirement退休，退股

Returnonassets資產(chǎn)酬勞率

Returnonequity凈資產(chǎn)收益率

Returnonequityfromfinancialleverage融資杠桿凈資產(chǎn)收益率

Returnoninvestment投資回報(bào)率

Returnonsales銷售利潤(rùn)率

Revaluationadjustment重估調(diào)整

Revenue收入

Revenuerecognition收入確認(rèn)

Risk風(fēng)險(xiǎn)

Riskpremium風(fēng)險(xiǎn)酬勞

Risk-freereturn無風(fēng)險(xiǎn)回報(bào)

S：

Sales銷售

Salesgrowth銷售增長(zhǎng)

Salesreturns銷售退回

Salvagevalue殘值

Securednote有擔(dān)保票據(jù)

SecuritiesandExchangeCommission證券及期貨事務(wù)監(jiān)察委員會(huì)

Security證券

Servicepany服務(wù)公司

Servicerevenue服務(wù)收益

SGA銷售，一般和行政花費(fèi)

short-termliability短期負(fù)債

Short-terminvestment短期投資

Soleproprietorship獨(dú)資經(jīng)營(yíng)

Solvency償債力量

Solvencyratios償債比率

Specificidentification個(gè)體辨認(rèn)

Standardauditreport標(biāo)準(zhǔn)審計(jì)報(bào)告

Statedinterestrate票面利率

Statementofcashflows現(xiàn)金流量表

St