会计框架英语

关键词汇表AAccounting entity 会计主体Accounting equation 会计平衡式Accounting framework 会计框架Accounting period concept 会计期间概念Accounts 账户Accounts payable 应付账款Accounts receivable 应收账款Accrual basis for accounting 权责发生制Accrual concept 应计概念Accumulated depreciation 累计折旧Acid test ratio 速动比率Activity ratios 效率比率Activity-based costs systems 作业成本制度Allowance for bad debts 坏账准备Allowance for doubtful accounts 不良坏账准备Amortization of bond discount 债券折价摊销Amortization of bond premium 债券溢价摊销Amortized (被)摊销Asset turnovers 资产周转率Assets 资产Average-cost method 平均成本法BBad debts 坏账Balance sheet 资产负债表Bonds 债券Bookkeeping 会计循环Burden 制造费用CCapital stock 股本Capital surplus 股本溢价Capitalizing retained earnings 存留收益资本比Cash 现金Cash and temporary investments 现金及短期投资Cash basis for accounting 收付实现制Cash discount 现金折扣Cash equivalents 准现金Chunky costs 步增成本Conditional liability 或有负债Conservatism Concept 稳健概念Consistency Concept 一致性概念Contra asset 抵消资产Contribution margin 边际贡献Control account 总账账户Corporation 公司Cots accounting 成本会计Cost concept 成本概念Cost drivers 成本动因Cost method 成本法Cost objects 成本对象Cost of goods sold 销货成本Cost of sales 销售成本Cost pools 成本汇集对象Credit 贷方（贷记）Current liabilities 流动负债Current portion of long-term debt 长期负债中的流动部分Current ratio 流动比率DDays´ receivables 应收账款周转天数Debit 借方（借记）Debt ratio 负债比率Declining balance depreciation 余额递减折旧法Deferred credits 递延贷项Deferred taxes 递延税Depletion 折耗Depreciable cost 应计折旧成本Depreciation 折旧Direct costs 直接成本Discount 折扣Dividend payout 股利分发（率）Dividend yield ratio 股利对股票市价的比率Double entry 复式记账Du pont model 杜邦模型EEarnings per share 每股收益Effective interest rate 实际利率Entity concept 会计主体概念EPS 每股收益Equities 权益Equity method 权益法Esperanto 通用语言Expense center 费用中心FFIFO （First-in first-out） 先进先出法Financial performance 财务业绩中心Fixed assets 固定资产Foreign currency translation 外币折算GGAAP （generally accepted accounting principles）公认会计准则General ledger 总分类账Going concern 持续经营Goodwill 商誉Gross margin 毛利IIncome statement 收益表Indirect costs 间接成本Insolvent 无偿债能力Inventory 存货Average-cost method 平均成本法First-in ,first-out (FIFO) 先进先出法Last-in ,first-out (LIFO) 后进先出法Inventory cost flows 存货成本流转Inventory turnover 存货周转率Investment centers 投资中心JJournal 日记账LLast-in ,first-out (LIFO) 后进先出法Ledger 分类账Lessee 承租人Less or 出租人Leverage 杠杆Leveraged buyout 杠杆买断（杠杆收购）Liabilities 负债Liability 负债（责任）Current and noncurrent 流动与非流动（法）Long-term debt 长期负债Long-term debts 长期负债MMarketable securities 易变现证券Matching concept 配比概念Materiality concept 重要性概念Mergers 吸收合并Minority interest in subsidiaries 少数股东权益Money measurement concept 货币计量概念NNet earnings 净利润Net income 净收益Noncurrent liability 非流动负债Nonvariable costs 不变成本Normal operating cycle 正常的营业周期Notes receivable 应收票据OOperating expenses 营业费用Operating income 营业收入Overhead cost 制造费用（间接费用）PPaid-in-capital in excess of par 超面额缴入资本Partnership 合伙PE （Price earnings ratio） 市赢率Percentages-of-completion method 完工百分比法Postretirement benefits 养老金（退休金）Premium 溢价Prepaid expenses 预付费用Prevailing market interest rate 通行市场利率Product guarantees 产品担保Profit center 利润中心Profit margin 边际利润Profitability ratios 获利性比率Proprietorship 业主权益Proven 验证QQuick assets 速动资产RRealization concept 实现概念Realized 已实现（的）Recognition concepts 确认概念Reconciliations 对账Residual income 剩余收益Responsibility centers 责任中心Retained earnings 存留收益Return on assets （ROA） 资产报酬率Return on equity (ROE) 权益报酬率Return on invested capital (ROIC) 长期资本报酬率Return on investment (ROI) 投资报酬率Revenue recognition 收入确认Revenue recognition rule 收入确认规则Revenues 收入SSalvage value 残值Semi variable costs 半变动成本Solvency ratios 偿债能力比率Special journal 特种日记账Specific identification system 个别认定法Stated value 设定价值Statement of cash flows 现金流量表Statement of changes in financial position 财务状况变动表Statement of earnings 盈余表Statement of financial position 财务状况表Statement of income 收益表Step-function costs 阶梯式成本Stock distribution 股票发行Stock dividends 股票股利Stock splits 股票分割Stockholder ´s equity 所有者权益Straight-line depreciation 直线折旧法Subsidiary ledger 明细分类账Sum-of-years ´ digits method 年数总和法TT account T字形账户Takeovers 接管Times interest earned 利息保障倍数Treasury stock 库藏股票Trial balance 试算表UUnearned revenue 未实现收入VVariable costs 变动成本Variances 差异WWorking capital turnover 营运资本周转率YYield 收益率