西方财务会计词汇

Chapter 1

account payable 应付账款 accounting 会计

accounting equation 会计等式 assets 资产

balance sheet 资产负债表 board of directors 董事会 capital 所有者权益 cash 现金

common stock 普通股 corporation 股份公司 cost principal 成本原则 current assets 流动资产 current liabilities 流动负债 dividends 股利 entity 实体 expenses费用

fair value 公允价值

financial accounting 财务会计 financial statements 财务报表 financing activities 筹资活动

fixed assets =plant assets=property，plant and equipment固定资产

generally accepted accounting principal（GAAP）公认会计准则

going-concern concept 持续经营原则 income statement 损益表 investing activities 投资活动 liabilities 负债

limited liability company 有限责任公司 long -term debt 长期负债

management accounting 管理会计 merchandise inventory 库存商品 net earning 净收益 net income 净利润 net loss 净损失 net profit 净利润

note payable 应付票据

objectivity principal 客观性原则 operating activities 经营活动 owners’ equity 所有者权益 paid-in capital 实收资本 partnership 合伙企业

proprietorship 个体企业

reliability principal 可靠性原则 retained earnings留存收益 revenues 收入 shareholder 股东

stable-monetary-unit concept 币值稳定假设 statement of cash flows现金流量表

statement of financial position 财务状况表 statement of operations 经营业绩表

statement of retained earnings 留存收益表 stock 股票

stockholders 股东

stockholders’ equity 股东权益

Chapter 2

account 账户

accrued liability 应计负债 cash 现金

chart of accounts 账户表 credit 贷方 debit 借方 journal 日记账 ledger 分类账 posting 过账

prepaid expense 预付费用 transactions 交易

trial balance 试算平衡表

Chapter 3

account format账户格式 accrual 应计项目

accrual accounting 权责发生制 accrued expense 应计费用 accrued revenue 应计收入

accumulated depreciation 累计折旧

adjusted trial balance 调整后的试算平衡表 book value 账面价值

cash-basis accounting 收付实现制

classified balance sheet分类资产负债表 closing the books 结账 closing entries 结账分录 contra account 备抵账户

current assets 流动资产 current liabilities 流动负债 current ratio 流动比率 debt ratio 资产负债率 deferral 递延项目 depreciation 折旧 liquidity 流动性

long-term assets 长期资产 long –term liabilities 长期负债 matching principal 配比原则

multi-step income statement 多步式损益表 operating cycle 经营周期

permanent accounts永久性账户 plant assets 固定资产 prepaid expense 预付费用 report format 报告式

revenue principle 收入原则

single-step income statement单步式损益表 temporary accounts暂时性账户 time-period concept 会计期间概念 unearned revenue 预收收入

Chapter5

acid-test ratio 酸性测试比率

accounts receivable turnover应收账款周转率

aging-of-accounts receivable 应收账款账龄分析

Allowance for doubtful accounts = Allowance for uncollectible accounts 坏账准备账户

allowance method 备抵法 bad-debt expense坏账损失 creditor 债权人

days’ sales in receivables应收账款天数 debtor 债务人

direct write-off method 直接注销法 doubtful-account expense 呆账损失 interest 利息

marketable securities 可交易证券 maturity 到期日

percent-of-sales method 销售百分比法 principal 本金

quick ratio 速动比率 receivables应收项目

short-term investments短期投资

Chapter 6

average-cost method 平均成本法 conservation 谨慎性

consistency principal 一致性原则 cost of goods sold 销售成本

cost-of-goods-sold method 销售成本模型 disclosure principal 信息披露原则

first-in，first-out cost（method）先进先出法gross margin = gross profit 毛利

gross margin method = gross profit method 毛利法

Gross margin percentage = gross profit percentage毛利率 Inventory 存货

Inventory turnover 存货周转率

last-in，first-out cost（method）后进先出法lower-of-cost-or-market rule 成本与市价孰低法

periodic inventory system 定期盘存制 perpetual inventory system 永续盘存制 purchase allowance 销售折让 purchase discount 销售折扣 purchase return 销售退回

specific-unit-cost method 个别计价法 weighted-average method 加权平均法

chapter7

accelerated depreciation method加速折旧法 amortization 摊销

capital expenditure 资本化 copyright 版权

depletion expense 折耗费用 depreciation cost 可折旧成本

double-declining-balance method 双倍余额递减法

estimated residual value 预计残值 estimated useful life预计使用年限

franchises and licenses特许经营权和许可证

goodwill 商誉

intangible assets 无形资产

Modified Accelerated Cost Recovery System修正的加速折旧系统 Patent 专利权

plant assets 固定资产

straight-line method 直线折旧法

trademark and trade name 商标和商业名称 units-of-production method 工作量法

chapter 8

accrued expense应计费用 accrued liability应计负债 bonds payable应付债券 callable bonds可赎回债券 capital lease融资租赁

convertible bonds（or notes）可转换债券 current installment of long-term debt一年内偿还的长期负债 debentures信用债券

discount on a bond债券折价 earnings per share每股收益

interest-coverage ratio偿付利息能力比率 lease 租赁 lessee承租人 lessor 出租人 leverage财务杠杆

market interest rate市场利率 operating lease经营租赁 payroll工资 pension养老金

premium on a bond债券溢价 present value现值

serial bonds分期还本债券

short-term notes payable应付短期票据 stated interest rate约定利率 term bonds定期债券

times-interest-earned ratio利息保障倍数 trading on the equity举债盈利 underwriter承销商

chapter 9

board of directors董事会 book value账面价值 bylaws公司章程 chairperson董事长 common stock普通股

contributed capital实缴股本

cumulative preferred stock累积优先股 deficit赤字 dividends股利

double taxation双重赋税 legal capital法定资本金 limited liability有限责任 market value市场价值

outstanding stock流通在外的股票 paid-in capital缴入股本（实收资本） par value面值

preferred stock优先股 president总经理

rate of return on common stockholders’equity普通股股权收益率

rate of return on total assets总资产收益率 retained earnings 留存收益 return on assets资产收益率

return on equity股东权益收益率 shareholders股东

stated dividend设定价值 stock股票

stockholders股东

stockholders’ equity 股东权益 stock split股票分割 treasury stock库存股票

chapter 10

available-for-sale investments可供出售投资 consolidated statements合并财务报表 controlling interest控股权 equity method权益法

foreign-currency exchange rate外币兑换汇率foreign-currency translation adjustment外币折算差额

hedging套期保值

held-to-maturity investment持有至到期投资 long-term investments长期投资