會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照表

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1、abandonment報(bào)廢abnormal shrinkage非正常損耗abnormality異常性absorption costing全部成本法accelerated depreciation加速折舊法accomplishments成就account帳戶、會(huì)計(jì)科目accounting aycle會(huì)計(jì)循環(huán)accounting changes會(huì)計(jì)變動(dòng)accounting horizon會(huì)計(jì)展望accounting income會(huì)計(jì)凈利accounting policies會(huì)計(jì)政策accounting principles board(APB)會(huì)計(jì)原則委員會(huì)accounting research

2、division ARD會(huì)計(jì)研究處accounting research studies,ARS會(huì)計(jì)研究叢刊accounting review會(huì)計(jì)評(píng)論accounting sereies release會(huì)計(jì)叢刊accounting standards division會(huì)計(jì)準(zhǔn)則部門accounting standards executive coomittee會(huì)計(jì)準(zhǔn)則執(zhí)行委員會(huì)accounting terminology bulletines會(huì)計(jì)名詞公報(bào)accounting trends and techniques會(huì)計(jì)趨勢(shì)與技術(shù)accounts receivables應(yīng)收帳款accrual b

3、asis權(quán)責(zé)發(fā)生制accrued expenses應(yīng)付費(fèi)用accrued items應(yīng)計(jì)項(xiàng)目accrued liability on purchase commitment應(yīng)計(jì)進(jìn)貨合約損失accrued revenues應(yīng)收收益accumulated benefit obligation累積給付義務(wù)accumulated depreciation累計(jì)折舊accumulated rights累積權(quán)利acid-test ratio酸性測(cè)試比率acitivity method活動(dòng)量法acquisition period購(gòu)建期間acruarial gains and losses精算損益actual

4、cost實(shí)際成本actual return on plan assets退休金資產(chǎn)實(shí)際報(bào)酬actuarial assumption精算假設(shè)actuarial present value精算現(xiàn)值actuary精算師additional liability補(bǔ)列的最低退休金負(fù)債additional markup再加價(jià)additional markup cancellation再加價(jià)取消additional paid-in capital額外投入資本additional paid-in capital from expired warrants資本公積-逾期認(rèn)股權(quán)additions增添aditiona

5、l paid-in capital資本公積adjunct account附加科目adjusting調(diào)整adjustment to record inventory cost存貨成本調(diào)整利益aging of the accounts approach帳齡分析法all financial resources concept全部財(cái)務(wù)資源觀念all-inclusive concept全涵觀念all-inclusive income concept全含所得觀念allowance for doubtful accounts備抵壞帳allowance for fair value adjustment備抵評(píng)

6、價(jià)allowance for repairs and maintenance備抵維修費(fèi)用allowance method備抵（評(píng)價(jià)）法allowance to reduce deferred tax asset to expected realizable value 遞延所得稅備抵評(píng)價(jià)allowance to reduce inventory to market備抵存貨跌價(jià)allowance to reduce long-term investments to market備抵長(zhǎng)期投資跌價(jià)損失allowance to reduce short-term investments to mark

7、et備抵短期投資跌價(jià)損失american accounting association(AAA)美國(guó)會(huì)計(jì)學(xué)會(huì)american institete of certified public accountants(AICPA)美國(guó)會(huì)計(jì)師協(xié)會(huì)amortization攤銷amount of an annuity due到期年金終值amount of an ordinary annuity普通年金終值analysis of long-term solvency長(zhǎng)期償債能力分析analysis of return on investment投資報(bào)酬分析analysis of short-term liqu

8、idity短期償債能力分析announcement date認(rèn)股權(quán)宣告日annual effective tax rate全年有效稅率annuity年金annuity due到期年金annuity method年金法antidilutive effect反稀釋效果APB opinion&statementsAPB發(fā)布的意見(jiàn)書及聲明書appraisal system評(píng)價(jià)法appraisal value評(píng)定價(jià)值appropriaed指撥appropriated retained earnings已指撥保留盈余appropriation of retained earnings盈余的指撥asset

9、expenditure資本支出asset gains and losses退休金資產(chǎn)損益asset/liability method資產(chǎn)負(fù)債法asset-linked bonds實(shí)物償還公司債assets acquired by exchange 資產(chǎn)抵換assigned accounts receivable設(shè)定擔(dān)保應(yīng)收帳款assigned value設(shè)定價(jià)值assignment of accounts receivable應(yīng)收帳款擔(dān)保借款associating cause and effect因果關(guān)系直接配屬attribute屬性attribution攤計(jì)auditors report會(huì)計(jì)

10、師的查核報(bào)告authorized capital stock核準(zhǔn)發(fā)行股份available for sale備供出售者available-for-sale securities備供出售證券average collection period帳款收回平均天數(shù)average days to sell the inventory存貨周轉(zhuǎn)平均天數(shù)bad debt expense壞帳費(fèi)用balance sheet approach資產(chǎn)負(fù)債表法bank overdraft銀行透支bank reconciliation銀行往來(lái)調(diào)節(jié)表bank statement對(duì)帳單bargain purchase optio

11、n優(yōu)惠承購(gòu)權(quán)bargain renewal option優(yōu)惠續(xù)組權(quán)base inventory 基期存貨base year基期basic accounting equation會(huì)計(jì)基本方程式basic principles基本原則basic pstulates基本公設(shè)bearer bonds息票公司債beneficiary受益人benefit due to loss carryback虧損遞轉(zhuǎn)以前年度的所得稅利益benefit due to loss carryforward虧損遞轉(zhuǎn)以后年度的所得稅利益benefits/years-of-service approach服務(wù)年資給付法best-

12、efforts underwriting代銷betterment改良big/lilttle GAAP全部/部分（簡(jiǎn)易）會(huì)計(jì)準(zhǔn)則billings on construction in process預(yù)收工程款bonds outstanding method流通額法bonds outstanding method債券流通法bonds payable應(yīng)付公司債bonus and profit sharing plan員工獎(jiǎng)金及分紅book value method帳面價(jià)值法book value of net assets acquired股權(quán)凈值call premium收回溢價(jià)call price贖

13、回價(jià)格call provisions收回條款callable bonds可收回公司債callable preferred stock可收回優(yōu)先股CAP accoounting research bulletinsCAP分布的會(huì)計(jì)研究公報(bào)capital expenditure資本支出capital lease資本租賃capital maintenance approach資本維持法capital stock股本capital stock subscribed已認(rèn)購(gòu)股份capital surplus資本公積capitalization of interest利息資本化carrying value帳

14、面價(jià)值cash disbursement現(xiàn)金支出簿cash discount現(xiàn)金折扣cash dividends現(xiàn)金股利cash equivalents約當(dāng)現(xiàn)金cash flow analysis and the funds statement現(xiàn)金流量分析與資金表cash flows from operation activities營(yíng)業(yè)活動(dòng)的現(xiàn)金流量cash over and short現(xiàn)金短溢cash receipts journal現(xiàn)金收入簿cash surrender value of life insurance人壽保險(xiǎn)退?，F(xiàn)值（現(xiàn)金解約價(jià)值）cashiers checks銀行本票c

15、asualty loss and insurance以外損失及保險(xiǎn)ceiling市價(jià)上限certificate checks保付支票certificates of deposit定存單change funds找零金change in the present value method現(xiàn)值變動(dòng)法changes in accounting estimate會(huì)計(jì)估計(jì)的變動(dòng)changes in accounting principle會(huì)計(jì)原則變動(dòng)changes in reporting entity編制報(bào)表主體變動(dòng)charge to accumulated depreciation沖銷累計(jì)折舊charg

16、e to asset account記入資產(chǎn)帳戶cinsistency一致性claim請(qǐng)求權(quán)closed corporations非公開發(fā)行公司closing結(jié)帳coinsurance clause共保條款collection method收現(xiàn)法combined operating loss綜合營(yíng)業(yè)虧損combined operating profit綜合營(yíng)業(yè)凈利combined revenues綜合收益committee on accounting procdure(CAP)會(huì)計(jì)程序委員會(huì)committee reports專題報(bào)告commodity-backed bonds實(shí)物償還公司債co

17、mmon carrier移交運(yùn)送人common stock普通股common stock equivalents約當(dāng)普通股common stock subscribed已認(rèn)普通股股本common-size financial statements共同比財(cái)務(wù)報(bào)表comparability比較性comparative analysis比較分析comparative statements比較報(bào)表compensated absences休假給付compensating balance補(bǔ)償性存款余額(借款回存)compensation cost酬勞成本compensatory plans酬勞性計(jì)劃com

18、pensatory stock option plan酬勞性認(rèn)股計(jì)劃completed perfomance method全部履行法completed-contract method全部完工法complex capital structure復(fù)雜資本結(jié)構(gòu)composite method組合折舊法compound interest method復(fù)利法comprehensive allocation全面分?jǐn)俢omprehensive approach全面改革法comprehensive income綜合凈利comprehensive income(loss)綜合損益computer softwar

19、e costs電腦軟件成本concept觀念concept of flexible reporting彈性報(bào)道的概念conceptual framwork理論體系condemnation政府征收condensed income statement簡(jiǎn)明損益表conservatism穩(wěn)健原則consignee承銷人consignment-in承銷品consignment-out寄銷品consignor寄銷人consistency一致性consolidated revenues合并收益construction dividends建設(shè)股利construction in process在建工程conta

20、iner deposits容器及瓶箱押金contingencies或有事項(xiàng)contingent issuance或有發(fā)行contingent issuance agreement或有發(fā)行股份的合約contingent liabilities或有負(fù)債contingent payment或有性支付continuing franchise fees后續(xù)權(quán)利金continuity convention持續(xù)經(jīng)營(yíng)慣例contra account抵減科目contributed capital投入資本contribution clause多重保險(xiǎn)條款contributory pension plans相對(duì)提撥

21、退休金辦法controlling account統(tǒng)制帳戶controlling interest控制能力conventional retail method傳統(tǒng)零售價(jià)法conventions慣例convertible bonds可轉(zhuǎn)換公司債convertible preferred stock可轉(zhuǎn)換優(yōu)先股copyrights著作權(quán)，版權(quán)corridor approach走廊法cost add markup contract成本加價(jià)合約cost allocation method成本分?jǐn)偡╟ost depletion method成本折耗法cost flow assumption成本流動(dòng)假設(shè)co

22、st index成本指數(shù)cost method成本法cost of doing business從業(yè)成本cost of goods manufactured產(chǎn)成品成本cost of installment sales分期付款銷貨成本cost priociple;historical cost principle歷史成本原則cost recovery method成本回收法cost-benefit constraint成本效益限制costs of construction工程成本比例法costs of issuing bonds公司債發(fā)行成本cost-to-cost method工程成本比例法c

23、ounter-balancing errors互相抵消的錯(cuò)誤coupon bonds息票公司債coupon rate息票利率coupons兌換券covenants債務(wù)條款credit貸credit card sale信用卡銷貨credit tatings信用評(píng)級(jí)cross reference互注索引cumulative catch-up manner累積調(diào)整方式cumulative deficit累積虧損cumulative effect累積影響數(shù)cumulative effect adjustment當(dāng)期調(diào)整法cumulative effect of change in accounting

24、 principle會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of changes in accounting principle會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative preferred stock累積優(yōu)先股current adjustment當(dāng)期調(diào)整法current assets流動(dòng)資產(chǎn)current liabilities流動(dòng)負(fù)債current maturities of long-term debts長(zhǎng)期負(fù)債一年內(nèi)到期部分current operating concept當(dāng)期營(yíng)業(yè)觀念current operating income concept當(dāng)期營(yíng)業(yè)所得觀念cu

25、rrent tatio流動(dòng)比率current tax expense(benefit)當(dāng)期所得稅費(fèi)用（利益）current value現(xiàn)值date of annoucement宣告日date of declaration股利宣告日date of expiration過(guò)期失效日date of ex-right除權(quán)日date of payment股利發(fā)放日date of record股利基準(zhǔn)日dealers profit or loss經(jīng)銷商損益debenture bonds無(wú)擔(dān)保公司債debit借debit and credit rules借貸法則debt conversion expense債

26、券轉(zhuǎn)換費(fèi)用debt securities債務(wù)證券debt to stockholders equity負(fù)債對(duì)股東權(quán)益比率debt to total assets ratio負(fù)債比率decision usefulness決策有用性decreasing charge method遞減法deductible amount可減除金額deductible temporary difference可減除暫時(shí)性差異deductible value-added taxes留抵稅額deep discount bonds高折價(jià)公司債defeasance of debt代位清償deferred annuity遞延年

27、金deferred charge遞延借項(xiàng)deferred compensation cost遞延酬勞成本deferred credits遞延貸項(xiàng)deferred gross profit遞延銷貨毛利deferred items遞延項(xiàng)目deferred method遞延法deferred payment contract遞延付款合約deferred pension cost遞延退休金成本deferred recognition遞延認(rèn)列deferred tax asset遞延所得稅資產(chǎn)deferred tax credit遞延所得稅抵減deferred tax expense(benefit)遞延

28、所得稅費(fèi)用（利益）deferred tax liability遞延所得稅負(fù)債defined benefit plans確定給付退休金辦法defined contribution plans確定提撥退休金辦法depletable assets遞耗資產(chǎn)depletion折耗deposit in transit在途存款depreciabale assets折舊性資產(chǎn)depreciable cost折舊成本depreciation base折舊基礎(chǔ)depreciation expense折舊費(fèi)用derivative financial instruments衍生性金融商品detailed progra

29、m design詳細(xì)程序設(shè)計(jì)development costs開發(fā)成本development stage創(chuàng)業(yè)期間development stage發(fā)展階段dicision usefulness決策的有用性differential reporting 差別報(bào)導(dǎo)dilutive effect稀釋作用direct financing lease直接融資租賃direct method直接沖銷法direct method直接法direct pricing直接評(píng)價(jià)法direct write-off method直接沖銷法discontinued segment停業(yè)部門discount on bonds p

30、ayable公司債折價(jià)discount on notes payable應(yīng)付票據(jù)折價(jià)discount on notes receivable應(yīng)收票據(jù)折價(jià)discount on transferred accounts receivable應(yīng)收帳款轉(zhuǎn)讓折價(jià)discounted present value折現(xiàn)值discounting折算現(xiàn)值discounting notes receivable應(yīng)收票據(jù)貼現(xiàn)discounts折價(jià)dishonored notes receivable拒付票據(jù)、催收票據(jù)disovery value發(fā)現(xiàn)價(jià)值disposal date處分日distributions to

31、 owners分配給業(yè)主dividend during constructon period建設(shè)股息dividend in arrears特別股積欠股利dividend pay-out ratio股利支付率dividend preference股利分配優(yōu)先權(quán)dividend revenue股利收入dividend stock除息股dividend yield ratio股利收益率dividend-on stock附息股dollar-periods method金額期間法dollar-valur LIFO retail method金額后進(jìn)先出零售價(jià)法dominant industry segm

32、ent主要產(chǎn)業(yè)部門donated assets受贈(zèng)資產(chǎn)donated treasury stock受贈(zèng)的庫(kù)藏股票double-declining-balance method雙倍余額遞減法double-entry bookkeeping復(fù)式簿記double-extension method雙重乘算法downstream sales順流交易down-stream sales順流銷貨dual presentations雙重表達(dá)due process審慎程序dynamic statements動(dòng)態(tài)報(bào)表earings per share每股盈余early extinguishment提前償付earne

33、d已賺得earned surplus盈余公積earning盈余earning per share每股盈余economic entity assumption經(jīng)濟(jì)主體假設(shè)economic income經(jīng)濟(jì)所得economic substance over legal form經(jīng)濟(jì)實(shí)質(zhì)重于法律形式economical factors經(jīng)濟(jì)因素economis order quantity經(jīng)濟(jì)購(gòu)買量effective interest method利息法effective interest rate method實(shí)際利率法effective rate有效利率effective yield實(shí)際利率、市場(chǎng)

34、利率、有效收益率efficient market hypothesis效率市場(chǎng)假說(shuō)efforts-expended method工時(shí)進(jìn)度比例法emerging issues task force緊急問(wèn)題處理小組employee bonus agreement員工紅利約定employee discount員工折扣employee stock option plan員工認(rèn)股計(jì)劃environmental liabilities環(huán)境污染防治負(fù)債equity method權(quán)益法equity securities權(quán)益證券equivalent percentage of interest約當(dāng)持股比例est

35、imated items估計(jì)項(xiàng)目estimated liability for premium估計(jì)贈(zèng)品負(fù)債estimated liability under warranties估計(jì)產(chǎn)品保證負(fù)債estimated loss on purchase commitment進(jìn)貨合約損失estimated residual value估計(jì)殘值excess earnings approach超額盈余法excess of additional pension liability over unrecognized prior service cost and net assets or net oblig

36、ations at transitionexchangable可交換性exchange rate effects匯率變動(dòng)的影響ex-dividend date除息日executory contract雙務(wù)契約executory costs履約成本exercise of call privilege行使贖回權(quán)expected return on plan assets退休金資產(chǎn)預(yù)期報(bào)酬expense warranty accrual method保證費(fèi)用計(jì)提法expense warranty approach保證費(fèi)用計(jì)提法experience gain and loss經(jīng)驗(yàn)損益expiratio

37、n date of the rights認(rèn)股權(quán)行使截止日expiration of return-right method退貨權(quán)逾期法exploration costs勘探成本export sales外銷銷貨ex-right stock除權(quán)股extinguishment of debt債務(wù)清償extraordinary gain(loss)非常損益extraordinary repairs大修face amount面值face rate票面利率factor客帳代理商factoring or sale of accounts receivable出售應(yīng)收帳款factory supplies in

38、ventory物料存貨feedback value回饋價(jià)值fictional capital gain虛構(gòu)資本利得financial accounting fundation財(cái)務(wù)會(huì)計(jì)基金會(huì)financial accounting standards advisory council財(cái)務(wù)會(huì)計(jì)準(zhǔn)則咨詢委員會(huì)financial accounting standards board(FASB)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financial capital財(cái)務(wù)資本financial flexibility財(cái)務(wù)彈性financial income財(cái)務(wù)所得financial instruments理財(cái)工具financ

39、ial leverage index財(cái)務(wù)杠桿指數(shù)financial mobility財(cái)務(wù)機(jī)動(dòng)性financial reporting release財(cái)務(wù)報(bào)告叢刊financing activities理財(cái)活動(dòng)finished goods inventory產(chǎn)成品存貨firm underwriting確定承銷first-in first-out先進(jìn)先出fixed assets固定資產(chǎn)fixed price contract固定價(jià)款合約flat benefit pension plans定額給付退休金辦法flexibility彈性floating浮動(dòng)floor市價(jià)下限flow流量flow-thro

40、ugh method當(dāng)期認(rèn)列法footnotes附注foreigan operations segments國(guó)外營(yíng)運(yùn)部門forwards期約four-column bank reconciliation四欄式銀行往來(lái)調(diào)節(jié)表fractional share right畸零股權(quán)fractional share rights畸零股fractional year depreciation不滿一年的折舊計(jì)算franchise revenue加盟特許收入franchisee加盟員franchises特許權(quán)franchisor加盟主free on board destination目的地交貨free on

41、board shipping point起運(yùn)點(diǎn)交貨full costing全部成本法full disclosure principle充分披露原則full-cost approach全部成功法fully diluted earnings per share完全稀釋每股盈余functional causes功能因素functional factors功能因素functional pricing功能評(píng)價(jià)法funded pension plans提撥基金的退休金辦法funded status基金提撥狀況funded status of pension plan退休辦法的提撥狀況funds基金fund

42、s statement資金狀況表future amount of an annuity due到期年金終值future amount of an ordinary annuity普通年金終值futures期貨futures contract期貨合約gain contingencies或有利得gain on debt restructuring債務(wù)整理利益gain(loss)on conversion of bonds公司債轉(zhuǎn)換（損）益gain(loss)on disposal of?Division處分停業(yè)部門損益gain(loss)on sale of short-term investme

43、nts出售短期投資利益（損失）gains or losses on PBO預(yù)計(jì)給付義務(wù)損益general assignment(pledge)一般擔(dān)保general journal普通日記帳general purchasing power accounting一般購(gòu)買力會(huì)計(jì)general purpose financial statement一般目的財(cái)務(wù)報(bào)表generally accepted accounting principles(GAAP)一般公認(rèn)會(huì)計(jì)原則going concern(continuity)assumption持續(xù)經(jīng)營(yíng)假設(shè)goods in transit在途商品goodw

44、ill商譽(yù)grant date給予日grant of equity interest in full settlement債務(wù)人發(fā)行權(quán)益證券以清償負(fù)債greenmail綠色信函gross investment in leased property出租人的總投資gross method總額法gross price method總額法gross profit method毛利率法group depreciation集體折舊法group method集體折舊法guaranteed bonds保證公司債guaranteed residual value保證殘值guide for implementat

45、ion實(shí)物指導(dǎo)手冊(cè)hedge-deferral approach規(guī)避遞延法held to maturity持有至到期日held-to-maturity securities持有至到期日證券high ratio of returned merchandise to sales高退貨率的銷貨horizontal analysis水平分析hostile takeover惡意并購(gòu)idealism理想性identifiable intangible assets可明確辨認(rèn)的無(wú)形資產(chǎn)if converted method如果轉(zhuǎn)換法imapairment of value價(jià)值的減損immediate rec

46、ognition當(dāng)期認(rèn)列impairment of assets資產(chǎn)價(jià)值減損implementation constraints操作限制implicit rate computed by the lessor出租人的隱含利率improvements改良imputed interest rate隱含利率，設(shè)算利率inadequacy不適用、能量不足+G668incentive stock option plans極力型認(rèn)股計(jì)劃inception of the lease租賃開始日income before income taxes稅前凈利income bonds所得公司債income repor

47、ting所得報(bào)告income statement approach損益表法income summary本期損益income tax allocation所得稅分?jǐn)俰ncome tax benefit所得稅利益income taxes payable應(yīng)付所得稅income taxes withheld扣繳所得稅income(loss)from continuing operation持續(xù)經(jīng)營(yíng)部門損益income(loss)from discontinued operation停業(yè)部門損益increasing charge method遞增折舊法incremental borrowing rate

48、增額借款利率incremental direct costs增額直接成本incremental method增額法indexation指數(shù)換算法indirect method備抵法、間接法individual item approach個(gè)別比較法induced conversion引誘轉(zhuǎn)換industry peculiarities行業(yè)特性industry segments產(chǎn)業(yè)部門inflation accounting通貨膨脹會(huì)計(jì)infrequency of occurrence不常發(fā)生infrequency of occurrence不常發(fā)生initial direct cost原始直接成

49、本initial direct costs原始直接比例法initial franchise fee原始權(quán)利金installment accounts receivable分期應(yīng)收帳款installment payment分期付款銷貨installment sales分期付款銷貨installment sales method分期付款法in-substance defeasance of debt視同清償intangible assets無(wú)形資產(chǎn)interactive quality互動(dòng)品質(zhì)interest costs利息成本interest on discount貼現(xiàn)息interest rat

50、e swaps利率交換合約interest rate swaps利率交換interest to maturity票據(jù)利息interest-bearing note附息票據(jù)interim debt 中期負(fù)債interim financial statements期中財(cái)務(wù)報(bào)表interim period期中期間intermediate debt中期負(fù)債internal auditing內(nèi)部稽核internal direct costs內(nèi)部直接成本internally developed內(nèi)部自行發(fā)展interperiod income tax allocation跨期所得稅分配interperiod

51、 tax allocation跨期間所得稅分?jǐn)俰nterpolation插補(bǔ)法intraperiod income tax allocation同期所得稅分配intraperiod tax allocation同期間所得稅分?jǐn)俰nventory method盤存法inventory turnover存貨周轉(zhuǎn)率investement tax credit投資租稅抵減的處理investing actibities投資活動(dòng)investment revenue-discontinued operation停業(yè)部門投資收益investment revenue-extraordinary非常投資收益inv

52、estment revenue-ordinary一般投資收益issuance date認(rèn)股權(quán)發(fā)行日issuance for cash現(xiàn)金發(fā)行issuance of new bonds to purchase the old bonds發(fā)行新債并從公開市場(chǎng)買回舊債issuance of two types of securities as a unit兩種以上的證券合并發(fā)行issue papers待研究問(wèn)題通報(bào)、問(wèn)題報(bào)告issued capital stock已發(fā)行股份issues in accounting education會(huì)計(jì)教育問(wèn)題研究issurance of new bonds to

53、exercise the call privilege發(fā)行新債并行使贖回權(quán)joint cost聯(lián)合成本journal日記簿、分錄簿journalizing分錄junior stock plans次級(jí)股票認(rèn)購(gòu)計(jì)劃junk bond垃圾債券just-in-time inventory system即時(shí)存貨系統(tǒng)land improvements土地改良物lapping延期入帳large stock diveidend大額股票股利last-in first-out后進(jìn)先出lease payments receivable應(yīng)收租賃款lease term(duration)租賃期間leased asset

54、 under capital leases租賃資產(chǎn)leasehold improvements租賃改良leaseholds租賃費(fèi)legal capital法定資本legal form法律形式lessees incremental borrowing rate承租人的增額借款利率leverage財(cái)務(wù)杠桿leverage buyouts融資購(gòu)并leverage leases杠桿租賃liabilities callable on demand債權(quán)人立即可收回的負(fù)債liability dividends債票股利liability gains and losses預(yù)計(jì)給付義務(wù)損益liability in

55、der stock appreciation plan員工股票增殖權(quán)負(fù)債liability on discounted notes receivable票據(jù)貼現(xiàn)負(fù)債liability on transferred accounts receivable應(yīng)收帳款轉(zhuǎn)讓負(fù)債liability under capital lease租賃資產(chǎn)LIFO liquidation后進(jìn)先出存貨的減少lifo reserve后進(jìn)先出存貨準(zhǔn)備LIFO retail method后進(jìn)先出零售價(jià)法line of business主要行業(yè)link chain method連鎖法liquidating dividend清算

56、股利liquidity流動(dòng)性liquidity index流動(dòng)性指數(shù)listed corporations上市公司lliquidating dividends清算股利long-term capital to fixed assets長(zhǎng)期資金對(duì)固定資產(chǎn)比率long-term investments長(zhǎng)期投資long-term liabilities長(zhǎng)期負(fù)債long-term notes payable長(zhǎng)期應(yīng)付票據(jù)long-term operational assets長(zhǎng)期營(yíng)業(yè)用資產(chǎn)loss carrforward虧損遞轉(zhuǎn)以后年度loss carryback虧損遞轉(zhuǎn)以前年度loss continge

57、ncies或有損失loss contingencies requiring accrual應(yīng)入帳的或有損失loss due to market dicline of inventory存貨跌價(jià)損失loss from discounting of notes票據(jù)貼現(xiàn)損失loss from long-term contracts工程損失loss on capital lease資本租賃損失loss on expiration of stock rights認(rèn)股權(quán)過(guò)期損失loss on impairment價(jià)值減損損失loss on purchase commitment進(jìn)貨合約損失loss on

58、repossession收回商品損失lower of cost or market method成本與市價(jià)孰低法lump-sum purchase整批購(gòu)買maintenance and customer support costs維護(hù)服務(wù)成本major categories approach分類比較法managerial accounting 管理會(huì)計(jì)manufacturers profit or loss制造商損益manufacturing cost制造成本marginal tax rate邊際稅率markdown cancellation減價(jià)取消market method市價(jià)法market

59、 rate市場(chǎng)利率market value method市價(jià)法market-related asset value of plan assets退休基金資產(chǎn)市價(jià)相關(guān)價(jià)值markup加價(jià)matching principle配比原則materiality重要性maturity value到期值measurement date衡量日merchandise inventory商品存貨mesurability可衡量性minimum lease payments最低租金給付額minimum pension liability最低退休金負(fù)債minor sale-leaseback小部分售后租回mislead

60、誤導(dǎo)mixed account混合帳戶modification of terms修改債務(wù)條件monetary assets貨幣性資產(chǎn)monetary items貨幣性項(xiàng)目monetary unit convention貨幣評(píng)價(jià)慣例money capital gain貨幣資本利得mortgage bonds抵押公司債moving average移動(dòng)平均multiple-items approach混合商品法multiple-pool method多項(xiàng)組合法multiple-step format多步式multiple-step income statement多步式損益表natural busi

61、ness year自然營(yíng)業(yè)年度natural resources自然資源nearness to cash接近現(xiàn)金的程度negative goodwill-badwill負(fù)商譽(yù)net accounts receivable應(yīng)收帳款凈額net additional markup凈再加價(jià)net assets or net obligations at transition過(guò)度性凈資產(chǎn)或凈給付義務(wù)net markdown凈減價(jià)net method凈額法net operation cycle凈營(yíng)業(yè)周期net periodic pension cost凈退休金成本net realizable value凈

62、變現(xiàn)損失net realizable value method凈變現(xiàn)價(jià)值法neutrality中立性nominal account虛帳戶nominal rate名義利率noncash issuance of capital stock非現(xiàn)金發(fā)行noncompensatory plans非酬勞性計(jì)劃noncompensatory stock option plan非酬勞性認(rèn)股計(jì)劃noncontributory pension plans非相對(duì)提撥退休金辦法noncumulative preferred stock非累積優(yōu)先股noninterest-bearing note不附息票據(jù)nonmone

63、tary exchange非貨幣性交換nonmonetary items非貨幣性項(xiàng)目nonparticipating preferred stock非參加優(yōu)先股nonpublic enterprises非公開發(fā)行公司nonqualified stock option plans不符合延稅規(guī)定的認(rèn)股計(jì)劃non-reciprocal transfer非相對(duì)轉(zhuǎn)移、片面轉(zhuǎn)移nopar value stock無(wú)面額股normal shrinkage正常損耗normative規(guī)范性note exchange for rights or pribileges以票據(jù)交換特殊權(quán)利或優(yōu)惠notes exchang

64、ed for property or services以票據(jù)購(gòu)買資產(chǎn)或勞務(wù)notes receivable dishonored(past due)拒付應(yīng)收票據(jù)notes receivables應(yīng)收票據(jù)NSF(not sufficient fund)存款不足支票number of compounding periods復(fù)利次數(shù)obligations under capital leases應(yīng)付租賃款obsolescence過(guò)時(shí)（陳舊）off-balance financing資產(chǎn)負(fù)債表外融資off-balance-sheet financing資產(chǎn)負(fù)債表外融資one transaction c

65、oncept單一交易觀念open corporations公開發(fā)行公司operating capability營(yíng)運(yùn)能量operating cycle營(yíng)業(yè)周期operating lease營(yíng)業(yè)租賃operational assets營(yíng)業(yè)資產(chǎn)option選擇權(quán)ordinary annuity普通年金organization costs開辦費(fèi)original selling price原始售價(jià)out of mind心不煩out of sight心不煩output measures產(chǎn)出單位比例法outstanding capital stock流通在外股份outstanding checks未兌現(xiàn)支票

66、overfunded基金超額提撥paid-in capital投入資本par value面額par value method面額法par value stock有面額股partial allocation部分分?jǐn)俻articipating preferred stock參加優(yōu)先股patents專利權(quán)pay-related pension plans與薪資水準(zhǔn)有關(guān)的退休金辦法pension benefit formula退休金給付公式pension expense退休金費(fèi)用pension obligation退休金給付義務(wù)pension plan assets退休基金資產(chǎn)percentage approach百分比法percentage depletion method百分比折耗法percentage of gross profit method毛利百分比法percentage of outstanding receivables帳款余額百分比法percentage-of-completion method完工比例法percentage-of-receivables approach應(yīng)收