會(huì)計(jì)術(shù)語(yǔ)中英文詞匯對(duì)照表

Above-the-lineAbsences,AbsorptionAbsorptioncostingincomeAccelerateddepreciationanalyzingandsummarizingbalancecashshortandcharacteristicschartcontraorcontraestimateofexpandedchartfeesearnedincomenormalbalancesstatementtemporaryorusefulnessAccountAccountAccountdifferencesbetweenmanagerialdouble-financialandprofessionAccountingforamerchandisingAccountingbusinesstransactionsAccountingfields,Accountingbondbondscostcenters,exchangesofsimilarfixedreviewexchangesofsimilarfixedsummary——investmentsinlimitedliabilitymerchandiseillustrationnotesprofitcenters,uncollectibles,allowanceuncollecubles,directwrite-offAccountinginbusiness,roleAccountinginformationandthestakeholdersofabusinessAccountingperiodAccountingprinciples(GAAP),generallyAccountingprinciples,changesAccountingrateofAccountingforforpayrollandpayrollAccountingsystemoverview,AccountingtreatmentsofAccountsforaperiodicinventorychartAccountsAccountspayablecontrolandAccountspayablesubsidiaryAccountsagingAccountsreceivableAccountsreceivablecontrolandAccountsreceivablesubsidiaryAccountsreceivableAccrualdeferralsAccruedAccruedAccruedexpensesAccruedAccruedAccruedAccruedAccumulatedAccumulatedothercomprehensiveAcid-testAcquiringfixedassets,stagesActivityActivitybaseproductcostActivitybaseusagequantities,ActivityActivityActivity-basedcostingAdjustedtrialAdjustedtrialbalanceAdjustingandclosingAdjustingledgerAdjustingAdjustmentprocess,summaryAdjustments,summaryofAdjustmentsAdjustmentstonetincome-indirectAdministrativeAffiliatedAgingofaccountsAgingtheAllocatingincomeAllocation,AllocationAllowance,Allowanceaccount,write-offsAllowanceAllowancemethodofaccountingAlternateentitycharacteristics,Alternateentityforms,equityreportingAlternativefinancingplans,effect(bond（債券投資effectiveinterestratemethodofdiscountbytheinterestofdiscountonbondsofpremiumbytheinterestofpremiumonbondsAmortizingabondAmortizingabondAmount,presentvalueaccountsassumptionsofcost-volume-capitalcurrent流動(dòng)（現(xiàn)行）factorsthatcomplicategraphicapproachtocost-volume-mathematicalapproachnatureofcapitalnetpresentvalueat12netpresentuseofcomputersincost-volume-"whatif'orAnalysisdiscontinueanunprofitablesegment,leaseorsell,makeorbuy,processorsell,replaceequipment,sellatspecialprice,AnalyticalsummaryAnalyzingandsummarizingillustrationAnnualreports,presentvalueofAnnuityof$1atcompoundinterest,presentvalue1美元年金復(fù)利，1Annuitytable,partialpresentvalueApplicationofcostmarketnegotiatedArticlesofArticlesofbookvaluecontributingtoacostsofacquiringdiscardingdisposalofexchangingsimilarfinancialreportingforfixedandfixedandintangibleinthebalancefixedorinternalcontrolofleasingnatureofprepaidexpenserecordedinitiallyrateearnedonrateofincomefromoperationstorateofreturnratioofnetsalesrevaluationreviewofaccountingforexchangessimilarsellingsummaryillustration-accountingexchangesofsimilar總結(jié)——Assumptionsofcost-volume-profitAuditAvailable-for-saleAveragecostdeterminingcostsuseAveragerateofAveragerateofreturnBaddebtsBalanceoftheBalancehorizontalanalysis,merchandiseinventorypresentationofcashpresentationofmerchandisereceivablesreportformstockholders’equityinstockholders’equitytemporaryinvestmentsverticalanalysis,Balancesheetaccounts,transactionsBalancesheetandincomestatementdatadirectBalancesheetBalancesheetcolumns,incomeBalancesheetofa BalancesheetpresentationofbondsBalanceBankasacontroloverBankBankcomparisonwithbusinessBankers’Banks,BasicanalyticalBasicearningsperBelow-the-lineemployees’otherthanpensions,BenefitdollarsasapercentofBills,enterBoardofinvestmentspresentvalueofthefaceamountzero-Bonddiscount,BondBondaccountingbalancesheetpresentationBondpremium,BondBondsinkingBondsataataatfaceBondsaccountingamortizationofbalancesheetpresentationcharacteristicsBonuses,BookoftheproductpricingunderproductprofitabilityandpricingproductprofitabilityunderBottleneckhour,contributionmarginBreak-evenBreak-evensummaryofeffectsofchangesbalancecapitalcompletingthecostofgoodsdirectlabordirectmaterialsfactoryoverheadfactoryoverheadflexibleandincomesellingandadministrativesettingconflictingsettinggoalstoosettinggoalstooBudgetperformanceBudgetaryperformanceBudgetaryBudgetedbalancesBudgetedincomehumanbehaviornatureandobjectivesobjectiveszero-Budgetingacceptataspecial stakeholdersfinancialhistoryflowofcoststhroughajobordercostsystemsforlifecyclenatureofnature roleofaccountingtypesBusinessbankBusinessBusinessentities,alternateformsBusinessentityBusinessBusinesslifeBusinessorganizations,typesBusinessBusinessBusinessBusinessaccountingequationflowBusinessdifferentialanalysisreport-makemakeCalendarCalendar-yearCallableandrevenuepaid-inorsourcesofpaid-CapitalCapitalCapitalCapitalexpendituresCapitalinvestment,leaseCapitalinvestmentfactorsthatnatureCapitalinvestmentmethodsofCapitalCapitalCapitalrationingdecisionCapitalist,ventureCareerpathsofcorporateCarryingbankaccountsasacontrolnatureofandtheofcontrolsretailers'sourcesCashCashCashCashCashflowfromdirectandindirectCashflowmanagement,corporatelife-cyclestagesandCashflowpershare,Cashdirectmethod,statementdirectmethod,statementdirectmethod,worksheetforindirectmethod,statementindirectmethod,statementindirectmethod,worksheetstatementpreparingthestatementstatementusedforpaymentofworksheetforstatementCashflowsfromfinancingCashflowsfrominvestingCashflowsfromoperatingdirectindirectCashmanagement,Cashonthebalancesheet,presentationCashpaybackCashinternalcontrolCashpayments為……incomeoperatingCashpaymentsandformerchandisingCashcontrolCashreceiptsformerchandisingCashfromcashfromintheCashCashshortandoverCells,responsibilityaccountingforresponsibilityaccountingforresponsibilityaccountingreportsCentralizedanddecentralizedCertificates,CertifiedInternalCertifiedManagementCertifiedPublicChangepayrollaccountingservicecost-volume-profitorbreak-originalandrevisedprofit-profit-revisedcost-volume-ChartofforamerchandisingforaperiodicinventoryperiodicinventoryCheckandremittanceClassifyingClearingClockClosingadjustingflowchartjournalizingandClosingCombinationCommercialLawLeagueofCommondividendsandearningspershareCommonstockholders'equity,rateearnedCommon-sizeincomeCommon-sizeComparativebalancehorizontalverticalComparativeincomehorizontalverticalComparativeretainedearningstatement-horizontalanalysisComparativescheduleofcurrentassets-horizontalanalysisCompensatedCompensatingComposite-rateCompoundpresentvalueof$11presentvalueofannuityof$11ComprehensivestatementofincomeComprehensiveincomeitems,ComputerizedaccountingComputerizedbudgetingComputerizedperpetualinventoryComputersincost-profitanalysis,useaccountingbusinesschoosingacost-pluscontributionpresentproductrevenuesummaryofcosttimevalueoftotalunitofvariableConsolidatedfinancialtheoryContingentaccountingtreatmentsContinuousContraContraContraassetContractContributed已繳（實(shí)收）Contributingassets,toaContributionContributionmarginContributionmarginincomeContributionmarginperbottleneckContributionmarginplanning,directing,ControlControlofcashControlControllableControllableControllableControllingConversionConversionequivalentConvertibleCo-ownershipofpartnershipCorporateannualCorporateexecutives,careerpathsCorporateincomeCorporatelife-cyclestages,andcashandtheirstatesofexamplesbalancecharacteristics,equityreportinglimitedliabilitynaturenonpublicororganizationalstructureparentandCorporationbalanceallocatetotransferredandpartiallycompletedunitsdeterminetheunitstobedeterminingunderaveragecostdirectdirecteffectofchangesineffectofchangesinunitestimatingfactoryfirst-in,first-outflowflowoflast-in,first-outflowoffixedoverheadresearchandscheduleofpaymentsforsemivariableorvaluationofinventoryatotherCostaccountingCostCostCostbehaviorconcepts,summaryCostbudget.directCostbudget,factoryCostcalculations,activitybaseCostinaresponsibilityaccountingCostCostflowassumptions,CostforaprocessforGoodwellPrinters,summarylaborinformationmaterialsinformationCostforXLjeans,Costgraphs,CostCostofgoodsCostofgoodssoldCostofmerchandiseCostofproductionusingfordecisionCostperequivalentCostpriceCostjournalentriesforCostterm.,Costvariancereport,factoryCost吸收（全面）comparingjoborderandvariableorCost-plusapproachcostconcept,Costsflowsforaprocessmanufacturer,physicalflowsandCostsforGoodwellPrinters,flowCostsgraphs,CostsofacquiringfixedCoststhroughaservicebusiness,flowCost-volume-profitassumptionsgraphicapproachmathematicaluseofcomputersCost-volume-profitCost-volume-profitCost-volume-profit,specialCouponCredit,diagramoftherecordingandCreditCreditCreditCreditorsCumulativepreferreddividendsCurrencyexchangegainsandCurrencyexchangeCurrencytransactions,Currentandcurrenthorizontalanalysis,scheduleCurrentnaturewarrantyCurrentposition流動(dòng)（現(xiàn)行）CurrentCurrentlyattainableCustomerrelationshipmanagementcashreceivedCustomersDeath,ofaDebenturediagramoftherecordingandpostingDebitDebitadvantagesDecentralizedcentralizedDecisionjobordercostingusingthecostofproductionreportDecisionprocess,capitalDeclineDeclining-balancefromemployeealternativemethodofandreversingDeferredDeferred(unearned（預(yù)收收入DefinedbenefitDefinedcontributionDepositDepreciableaccountingnatureDepreciationestimates,DepreciationDepreciationforfederalincomeDepreciationuseDetectiveDevelopmentcosts,researchDifferentialDifferentialanalysisdiscontinueanunprofitableleaseormakeorprocessorreplacesellatspecialDifferentialDifferentialincomeorDifferentialDifferentiationDirectDirectlaborcostDirectlaborDirectlaborrateDirectlabortimeDirectlaborvarianceDirectlaborDirectmaterialsDirectmaterialsequivalentDirectmaterialspriceDirectmaterialspurchasesDirectmaterialsquantityDirectmaterialsvarianceDirectmaterialsDirectbalancesheetandincomestatementdatacashflowfromcashflowsfromoperatingstatementofcashworkworksheetforstatementofcashDirectwrite-offofaccountingforplanning,andDirectors,boardDiscardingfixedDiscontinued折現(xiàn)；貼現(xiàn)（息amortizingabondsissuedDiscountbythemethod,amortizationDiscountonbondsamortizationDiscountDiscountedcashflowDiscountingnotesDishonorednoteDisposaloffactoryoverheadDisposaloffixedDissolution,accountingcashflowsusedforpaymentDividendDividendsandearningspershareofDividendsperDividendstocumulativepreferredDividendstononparticipatingpreferredDividingallowancesexceednetservicesofpartnersandDivisionalincomeDonatedDoomsdayDoubleDouble-entryDoubtfulaccountsDriver,DueDuPontdeductionsfromliabilityforrecordingEarningspercommonEarningspershare,incomestatementEarningspershareofcommondividendsEarningspershare(EPS)oncommonEarningsrecord,E-EffectiveinterestratemethodofEffectiveinterestrateEffectiverateofElectronicfundsElementsofinterna1EmployeedeductionsliabilityEmployeeEmployeenetpay,Employee'searningEmployee'sWithholdingAllowanceCertificate(W-4Form)Employees'earnings,Employees'fringeEmployer'spayrolltaxes,liabilityEnd-of-periodproceduresinaperiodicinventorysystemEngineeringchangeEngineeringdifferentialanalysisreport-rateearnedoncommonrateearnedonratioofliabilitiestostatementofstockholders'orEquityEquityforalternateentityforforlimitedliabilityforforEquityEquivalentcostdeterminecostdirectEquivalentunitsofcorrectiondiscoveryinproceduresforErrorscausingunequaltrialExchangegainslossesExchangesofsimilarfixedreviewofaccountingsummaryillustration-accounting總結(jié)——Expectedusefuladministrativeorcashpaymentsfordeferred遞延（預(yù)付）prepaidexpenserecordedinitiallystandardforuncollectibleaccounts(baddebtsordoubtfulaccounts)Expensespayable,ExtraordinaryFaceamount,bondsissuedFaceamountofbonds,present（應(yīng)收賬款）FactoryFactoryFactoryassigningtooverappliedorFactoryoverheadbalance,disposalFactoryoverheadFactoryoverheadcostindicatingstandardfactoryFactoryoverheadcostvarianceFactoryoverheadflexibleFactoryoverheadrate,FactoryoverheadtoworkinFactoryoverheadFairLaborStandardsFederalincometax,depreciationFederalInsuranceContributionsFederalunemploymentcompensationFederalUnemploymentTaxFederalWageandHourFee,FeesearnedonFeesFICAFIFO.SeeFirst-in,first-FinancialdifferencesbetweenmanagerialFinancialaccountingandFinancialAccountingStandardsFinancialanalysis,andFinancialeffectofinventorycostingmethodseffectofinventoryerrorsforamerchandisingpreparedfromworkFinancingcashflowsnetcashflowprovidednetcashflowusednoncashinvestingFinancingplans,effectofFinishedFinishedgoodsFinishedgoodsledgerFinishedgoodsFirms,First-in,first-out(fifo)First-in,first-out(fifo)First-in,first-outflowofFirst-in,first-outuseFisca1FixedassetFixedassetFixedasapercentoftotalcostcostsofdisposalexchangingfinancialreportinginternalcontrolnatureratiotolong-termreviewofaccountingforexchangesstagesofsummaryillustration-accountingexchangesof總結(jié)——FixedassetsandintangibleassetsinthebalancesheetFixedassetsprojectFixedassetstolong-termliabilities,ratioFixedchargecoverageFixedeffectofchangesFixedcostsFixedfactoryoverheadvolumeFixedoverheadvolumevariance,graphFlexibleandstaticFlexiblefactoryFlowoffirst-in,first-last-in,first-FlowofmanufacturingFOB(freeonboard)FOB(freeonboard)shippingForeigncurrencyFraud,FreecashFringeFunctionalFund,FutureGain,onGainonsaleofGainorloss,unrealizedGainsandrealizedcurrencyunrealizedcurrencyGainsonGeneralGeneralGenerallyacceptedaccountingGoalGoalGoods,Goodssold,costGraphoffixedoverheadvolumeGraphicapproachtocost-volume-fixedvariableGrossGrossGrossprofitestimatinginventoryGrossprofitmethodofestimatingGrowthGrowthHeld-to-maturityHigh-lowHorizontalcomparativebalancecomparativeincomecomparativeretainedearningscomparativescheduleofcurrentofincomeIdealIllusoryImpairment,fixedInIn-and-outparticipationstatementof,andIncome(loss)by產(chǎn)品收益（虧損Incomefromtototalassets,rateIncomeIncomeorloss,Incomeabsorptioncommon-contributionhorizontalanalysishorizontalanalysis,negotiatedtransfernotransfersbetweensingle-unusualitemsaffectingunusualitemsvariablevariancesfromstandardsverticalanalysisverticalanalysis,IncomestatementIncomestatementandbalancesheetIncomestatementIncomestatementdatafordirectmethod,balancesheetandIncomestatementofGoodwellIncomestatementwithearningsperIncomeIncomecashpaymentsdepreciationforpaymentIncometaxesapplicationarticlesIndependentIndependentAuditors'Index,presentIndirectIndirectIndirectIndirectadjustmentstonetcashflowfromcashflowsfromoperatingstatementofcashworkworksheetforstatementofcashInitialpublicofferingInspections,qualityIntangiblefinancialreportingIntangibleassetsinthebalancesheet,fixedassetsandpresentvalueof$1at1presentvalueofannuityof$11purchasinginaInterest(bond利息（債券投資InterestInterestamortizationofdiscountamortizationofpremiumInterestInternalAuditInternalelementsforpayrollobjectivesofcashoffixedofofproblems,cluesInternalrateofreturnInternalrevenueInterpretation,andfinancialdeterminingbytheretailestimatingbygrossprofitfinishedgrossprofitmethodinternalcontrolnumberofdays'salesrawworkinInventoryInventoryatlowerofcostorInventorycostflowInventorycost,Inventorycosting,retailmethodInventorycostingonfinancialstatements,effectunderaperiodicinventoryunderaperpetualinventoryInventoryerrorsonfinancialeffectInventoryInventoryInventoryInventoryInventorycomputerizedInventoryInvestingcashflowsnetcashflowprovidednetcashflowusedInvestingandfinancingactivities,Investingaccountingforleaseversusonthebalancesheet,rateofreturnInvestmentfactorsthatcomplicatenatureofInvestmentInvestmentresponsibilityaccountingInvestmentproposals,methodsofInvestmentInvestmentsinInvestmentsinaccountinglong-saleshort-createItem,editJIT.SeeJust-in-timeJobcostandtheworkincontrollingcomparingdataJoborderandprocesscostsystemsJobordercostformanufacturingforprofessionalserviceJoborder分批（訂單）andprocesscosting,fordecisionJobcashcashmodifiedtwo-JournalandJournalentriesforaprocesscostJourna1closingJunkJust-in-timeprocessingJust-in-timeproductionLaborcost,LaborinformationandcostLaborratevariance,Labortimevariance,Laborvariancerelationships,LaborreportinggainonsaleLast-in,first-out(lifo)useLast-in,first-outflowofLeaseordifferentialanalysisLeaseversuscapitalLeasingfixedaccountspayablesubsidiaryor additionalfinishedgoodsorgeneralandjournalrevenuejournalLedgeraccount,finishedLedgerwithadjustingLegalaccountingtreatmentsofforemployeeforemployer’spayrolllong-natureofratiooffixedassetstolong-tostockholders’equity,ratiounearnedrevenuesrecordedinitiallyLifeofaLimitedLimitedliabilitycorporation(s)accountingequityreportingLimitedLimitedLineLineofLiquidatingLiquidatingerrorsstatementofLong-termdebt,currentportionLong-terminvestmentsinLong-termratiooffixedassetsdifferentialincomeononrealizedcurrencyexchangegainsunrealizedcurrencyexchangegainsunrealizedholdinggainLow-costLowerofcostormarket,inventoryLower-of-cost-or-market(LCM)MakeordifferentialanalysisManagementintheManagementDiscussionandManagement’sManagerialfinancialaccountingManagerialandfinancialdifferencesManualaccountingcostflowsforaphysicalflowsandcostflowsforphysicalflowsforaManufacturingjobordercostManufacturingManufacturingcostManufacturingflowforGoodwellPrinters,flowscheduleofpaymentsManufacturingManufacturingMarginofMarketpriceMarketMarketableMasterMatchingMatchingMaterialityMaterialscosts,MaterialsequivalentMaterialsinformationandcostMaterialsMaterialsMaterialspricevariance,Materialsquantityvariance,MaterialsMaterialsvariancerelationships,MaterialsreportingMatureMaturityMaturitynonfinancialotherMembers'equity,statementMemorandumMerchandise,cashpaymentMerchandiseavailableforMerchandiseMerchandiseinventoryonthebalancepresentationMerchandiseinventoryMerchandiseinaperiodicinventoryillustrationofaccountingMerchandisers,accountingsystemsMerchandisingcashpaymentsjournalcashreceiptsjournalchartofaccountsforfinancialstatementsfornatureperiodinventorysystemspurchasesjournalforsalesjournalforstatementofowner'stheaccountingcycleforworksheetandadjustingclosingentriesworksheetMergersandMinorityMixedMultiple-stepincomeMutualNaturalbusinessNaturalNegotiatedpriceNegotiatedtransferprice,incomeNetbookNetcashprovidedbyfinancingprovidedbyinvestingusedforfinancingusedforinvestingNetindirectmethod,adjustmentNetNetcomputingNetpresentvalueanalysisat12NetpresentvalueNetpresentvalueNetNetrealizablevaluationNetNetsalestoassets,ratioNominalNoncashinvestingandfinancingNonfinancialperformanceNonmanufacturingexpenses,standardsNonparticipatingpreferreddividendsNonpublicNontaxableNo-parNormalbalancesofNormalNotespayable,short-NotesaccountingcharacteristicsNumberofdays'salesinNumberofdays'salesinNumberoftimespreferreddividendsNumberoftimestheinterestchargesObjectivityOldage,survivors,andOperatingcashflowsdirectmethod,cashflowsindirectmethod,cashflowsreportingcashflowsOperatingOperatingOperatingexpenses,cashpaymentsOperatingOperatingOperatingcentralizedandincomeOpportunityOrganization,managementaccountantOrganizationforms,characteristicsOrganizationalofaOthercomprehensiveincome,OthercomprehensiveincomeOtherOtherincomeandOtherOtherOutstandingOverabsorbedfactoryOverappliedfactoryallocatingassigningfactorytooverappliedoroverabsorbedOverheadbalance,disposalofOverheadcost,Overheadcostbudget,Overheadcostvariancereport,Overheadflexiblebudget,Overheadrate,predeterminedOverheadreportingOverheadvolumefixedgraphofOwner,withdrawalsOwner'seffectsoftransactionsstatementP/EPaid-insourcesParvalueParentParticipatingpreferredParticipationinadmittingdeathofserviceswithdrawalofPartneraccountingarticlescontributingequityreportingformingpurchasinganintereststatementofPartnershipPartnershipPartnershipequity,statementPartnershipproperty,coownershipcomputingemployeetake-PaymentofincomePayrollaccountingdepartmentPayrollandpayrolltaxes,accountingPayrollPayrollPayrollPayrollsystemPayrollflowofdatainternalcontrolsPayrollliabilityforrecordingandpostretirementbenefitsotherPerformancemeasures,PeriodPeriodicbondinterestpayments,valuePeriodicinventorychartofaccountschartofend-of-periodproceduresformerchandisinginventorycostingmethodsmerchandisetransactionsworkPeriodicPermanentPerpetualinventory永續(xù)盤存賬戶（先進(jìn)先出法Perpetualinventory永續(xù)盤存賬戶（后進(jìn)先出法Perpetualinventorysystems,PerpetualPersonnelPettycashPettycashstart-PhysicalPhysicalflowsandcostflowsforaPhysicalflowsforaprocessPhysicaldirecting,and計(jì)劃，指導(dǎo)與控制PlantPost-closingtrialPostingclosingcashpaymentsjournalpurchasesjournaltoledgers,revenuePostretirementotherthanPredeterminedfactoryoverheadPreferentialrights,PreferreddividendstodividendstoamortizingabondsissuedPremiumbytheinterestamortizationPremiumonbondspayable,amortizationPremiumonPrepaidrecordedinitiallyasrecordedinitiallyasPrepaidPresentmethodsthatPresentvaluePresentvaluePresentvaluePresentvalue$1atcompound1$1table,1Presentvalueananannuitytable,anannuityof$1atcompound1thefaceamountoftheperiodicbondinterestPresent-valuePreventiveacceptbusinessatacommonlyuseddifferentialanalysisreport-sellsettingnormalproductPricePricelevels,changesPricevariance,directPrice--earnings(P/E)Pricingunderproductionbottlenecks,productprofitabilityandPrinciple,PrintingoperationsofGood-wellPriorperiodPrivatePrivateProcessandjobordercostsystemsProcesscostjournalentriesProcesscosting,comparingjoborderProcessmanufacturer(s)costflowsphysicalflowsandcostflowsphysicalflowsforProcessordifferentialanalysisProcessingdiscontinueasegmentincome(loss)產(chǎn)品收益（虧損Productcostcalculations,activityProductcostProductProductlife-cycleProductpricingunderproductionProductprofitabilityandpricingunderproductionbottlenecksProductprofitabilityunderProductsellingprices,settingcalculateequivalentunitsequivalentunitsProductionproductpricingproductprofitabilityProductionProductionjust-in-ProductioncostFIFO,costProfitresponsibilityaccountingProfitcenterProfitProfitabilityProfit-volumeoriginalandProfit-volumePromissoryProperty,plant,andentityreportingProtestPublicPublicPurchase(bond購(gòu)買（債券投資PurchasePurchaseandpaymentPurchasePurchasePurchasesPurchasesbudget,directPurchasesPurchasesandforamerchandisingPurchasesonPurchasesPurchasesreturnsandQualitativeQualitycontrolQuantityvariance,directQuickQuickcontractorcurrencypredeterminedfactoryservicedepartmentRateoncommonstockholders'onstockholders'ontotalRateofincomefromoperationstoRateofinterest,effectiveorRateofaverageorononinvestmentRatevariance,direct比,acid-testorcontributionmarginorprofit-contributioncurrent(workingcapitalor流動(dòng)比率(營(yíng)運(yùn)資本率或銀行用比率offixedassetstolong-termofliabilitiestostockholders'ofnetsalestoprice-earningsquickoracid-Rationing,分配,RawmaterialsRealgainlossRealizedcurrencyexchangegainsandclassificationestimatinguncollectiblesbasedanalysisinternalcontrolnumberofdays'salesonthebalanceReceivablefunctions,ReceivingRelevantRemittanceRentbudgetcostoffactorycostoverheadfactoryoverheadcostFIFO,costofforcostcenters,ReportofbalanceRequisitions,ResearchanddevelopmentResidualResidualResources,資源,ResponsibilityforcostforinvestmentforprofitreportsforcostResponsibilityRestructuringRetailinventoryRetaildetermininginventoryofinventoryRetailers'sourcesofRetainedRetainedearningshorizontalanalysis,留存收益表水平分析,Return,Revaluation,ofdeferredorunearnedrevenuesrecordedinitiallyRevenueandcollectionRevenuecapitalRevenueRevenuejournalpostingstoRevenuerecognitionReversingentriesforReversingRights,other權(quán)利,RiskSSafety,marginSale(bond銷售(債券投資SaleofinvestmentsinSaleofland,gainestimatinguncollectiblesbasedscheduleofcollectionsSalesSalesSalesSalesforamerchandisingSalesSalesmixSalesonSalesSalesreturnsandSalesSalesSalvageSarbanes-Oxley薩班斯-Scorecard,Scrapheld-to-SecuritySegment,discontinueanunprofitable,differentialanalysisreportSegmentorproduct,differentialanalysisreport-processleaseprocessSellatspecialprice,differentialSellorlease,differentialanalysisSellingandadministrativeexpensesSellingSellingfixedSellingprice,effectofchangesinSemifixedSemivariableSensitivitySerialServiceflowofcostsjobordercostsystemsforServicedepartmentchargeServicedepartmentServiceServices,ofShareholders'Shareholders'Short-terminvestmentsinShort-termnotesSignatureSingle-stepincomeSinkingSocialSolvencySpecialSpecializedaccountingSpecificidentificationStaffStakeholdersofabusiness,accountinginformationandStandardcostforXLStandardcostStandardcurrentlyattainableorfornonmanufacturinginincomestatement,variancesrecordingandreportingvariancesreviewingandsupportandcriticismtheoreticalortypesStart-upStateunemploymentcompensationStateUnemploymentTaxStatedcommon-consolidatedStatementofStatementofcashdirectdirectmethod,worksheetindirectindirectmethod,worksheetworksheetStatementofincomeandStatementofmembers'Statementofowner'sformerchandisingStatementorpartnershipStatementofpartnershipStatementofstockholders'StatementsofFinancialStatesofincorporation,examplesofcorporationsandtheirStaticandflexibleStaticcumulativedividendstocumulativedividendstononparticipatingnonparticipatingno-participatingpremiumStockStockStockStockStocktransactions,StockholdersStockholders'balancesheetinthebalancerateearnedratioofliabilitiesstatementaccountingforinvestmentlong-terminvestmentssaleofinvestmentsshort-terminvestmentsStraight-linelow-SubsidiarySubsidiaryaccountspayablecontrolaccountsaccountsreceivablecontrolaccountsSummarizingtransactions,illustrationofanalyzingandSum-of-the-years-digitsSunkSupplychainTTpartialpresentvalueof1partialpresentvalueofanTake-homeTangibleTargetcostTargetTargetaccountingsystemsforallocatingcorporateliabilityforemployer'spaymentofrecordingandpayingreportingandTaxpayments,responsibilityTaxableTaxation,TechnicalTemporaryTemporaryTemporaryonthebalanceTermTheoreticalTheoryof