Sheet1
abandonment 报废
abnormal shrinkage 非正常损耗
abnormality 异常性
absorption costing 全部成本法
accelerated depreciation 加速折旧法
accomplishments 成就
account 帐户、会计科目
accounting aycle 会计循环
accounting changes 会计变动
accounting horizon 会计展望
accounting income 会计净利
accounting policies 会计政策
accounting principles board(APB) 会计原则委员会
accounting research division ARD 会计研究处
accounting research studies,ARS 会计研究丛刊
accounting review 会计评论
accounting sereies release 会计丛刊
accounting standards division 会计准则部门
accounting standards executive coomittee 会计准则执行委员会
accounting terminology bulletines 会计名词公报
accounting trends and techniques 会计趋势与技术
accounts receivables 应收帐款
accrual basis 权责发生制
accrued expenses 应付费用
accrued items 应计项目
accrued liability on purchase commitment 应计进货合约损失
accrued revenues 应收收益
accumulated benefit obligation 累积给付义务
accumulated depreciation 累计折旧
accumulated rights 累积权利
acid-test ratio 酸性测试比率
acitivity method 活动量法
acquisition period 购建期间
acruarial gains and losses 精算损益
actual cost 实际成本
actual return on plan assets 退休金资产实际报酬
actuarial assumption 精算假设
actuarial present value 精算现值
actuary 精算师
additional liability 补列的最低退休金负债
additional markup 再加价
additional markup cancellation 再加价取消
additional paid-in capital 额外投入资本
additional paid-in capital from expired warrants 资本公积-逾期认股权
additions 增添
aditional paid-in capital 资本公积
adjunct account 附加科目
adjusting 调整
adjustment to record inventory cost 存货成本调整利益
aging of the accounts approach 帐龄分析法
all financial resources concept 全部财务资源观念
all-inclusive concept 全涵观念
all-inclusive income concept 全含所得观念
allowance for doubtful accounts 备抵坏帐
allowance for fair value adjustment 备抵评价
allowance for repairs and maintenance 备抵维修费用
allowance method 备抵（评价）法
allowance to reduce deferred tax asset to expected realizable value 递延所得税备抵评价
allowance to reduce inventory to market 备抵存货跌价
allowance to reduce long-term investments to market 备抵长期投资跌价损失
allowance to reduce short-term investments to market 备抵短期投资跌价损失
american accounting association(AAA) 美国会计学会
american institete of certified public accountants(AICPA) 美国会计师协会
amortization 摊销
amount of an annuity due 到期年金终值
amount of an ordinary annuity 普通年金终值
analysis of long-term solvency 长期偿债能力分析
analysis of return on investment 投资报酬分析
analysis of short-term liquidity 短期偿债能力分析
announcement date 认股权宣告日
annual effective tax rate 全年有效税率
annuity 年金
annuity due 到期年金
annuity method 年金法
antidilutive effect 反稀释效果
APB opinion & statements APB发布的意见书及声明书
appraisal system 评价法
appraisal value 评定价值
appropriaed 指拨
appropriated retained earnings 已指拨保留盈余
appropriation of retained earnings 盈余的指拨
asset expenditure 资本支出
asset gains and losses 退休金资产损益
asset/liability method 资产负债法
asset-linked bonds 实物偿还公司债
assets acquired by exchange 资产抵换
assigned accounts receivable 设定担保应收帐款
assigned value 设定价值
assignment of accounts receivable 应收帐款担保借款
associating cause and effect 因果关系直接配属
attribute 属性
attribution 摊计
auditor's report 会计师的查核报告
authorized capital stock 核准发行股份
available for sale 备供出售者
available-for-sale securities 备供出售证券
average collection period 帐款收回平均天数
average days to sell the inventory 存货周转平均天数
bad debt expense 坏帐费用
balance sheet approach 资产负债表法
bank overdraft 银行透支
bank reconciliation 银行往来调节表
bank statement 对帐单
bargain purchase option 优惠承购权
bargain renewal option 优惠续组权
base inventory 基期存货
base year 基期
basic accounting equation 会计基本方程式
basic principles 基本原则
basic pstulates 基本公设
bearer bonds 息票公司债
beneficiary 受益人
benefit due to loss carryback 亏损递转以前年度的所得税利益
benefit due to loss carryforward 亏损递转以后年度的所得税利益
benefits/years-of-service approach 服务年资给付法
best-efforts underwriting 代销
betterment 改良
big/lilttle GAAP 全部/部分（简易）会计准则
billings on construction in process 预收工程款
bonds outstanding method 流通额法
bonds outstanding method 债券流通法
bonds payable 应付公司债
bonus and profit sharing plan 员工奖金及分红
book value method 帐面价值法
book value of net assets acquired 股权净值
call premium 收回溢价
call price 赎回价格
call provisions 收回条款
callable bonds 可收回公司债
callable preferred stock 可收回优先股
CAP accoounting research bulletins CAP分布的会计研究公报
capital expenditure 资本支出
capital lease 资本租赁
capital maintenance approach 资本维持法
capital stock 股本
capital stock subscribed 已认购股份
capital surplus 资本公积
capitalization of interest 利息资本化
carrying value 帐面价值
cash disbursement 现金支出簿
cash discount 现金折扣
cash dividends 现金股利
cash equivalents 约当现金
cash flow analysis and the funds statement 现金流量分析与资金表
cash flows from operation activities 营业活动的现金流量
cash over and short 现金短溢
cash receipts journal 现金收入簿
cash surrender value of life insurance 人寿保险退保现值（现金解约价值）
cashier's checks 银行本票
casualty loss and insurance 以外损失及保险
ceiling 市价上限
certificate checks 保付支票
certificates of deposit 定存单
change funds 找零金
change in the present value method 现值变动法
changes in accounting estimate 会计估计的变动
changes in accounting principle 会计原则变动
changes in reporting entity 编制报表主体变动
charge to accumulated depreciation 冲销累计折旧
charge to asset account 记入资产帐户
cinsistency 一致性
claim 请求权
closed corporations 非公开发行公司
closing 结帐
coinsurance clause 共保条款
collection method 收现法
combined operating loss 综合营业亏损
combined operating profit 综合营业净利
combined revenues 综合收益
committee on accounting procdure(CAP) 会计程序委员会
committee reports 专题报告
commodity-backed bonds 实物偿还公司债
common carrier 移交运送人
common stock 普通股
common stock equivalents 约当普通股
common stock subscribed 已认普通股股本
common-size financial statements 共同比财务报表
comparability 比较性
comparative analysis 比较分析
comparative statements 比较报表
compensated absences 休假给付
compensating balance 补偿性存款余额(借款回存)
compensation cost 酬劳成本
compensatory plans 酬劳性计划
compensatory stock option plan 酬劳性认股计划
completed perfomance method 全部履行法
completed-contract method 全部完工法
complex capital structure 复杂资本结构
composite method 组合折旧法
compound interest method 复利法
comprehensive allocation 全面分摊
comprehensive approach 全面改革法
comprehensive income 综合净利
comprehensive income(loss) 综合损益
computer software costs 电脑软件成本
concept 观念
concept of flexible reporting 弹性报道的概念
conceptual framwork 理论体系
condemnation 政府征收
condensed income statement 简明损益表
conservatism 稳健原则
consignee 承销人
consignment-in 承销品
consignment-out 寄销品
consignor 寄销人
consistency 一致性
consolidated revenues 合并收益
construction dividends 建设股利
construction in process 在建工程
container deposits 容器及瓶箱押金
contingencies 或有事项
contingent issuance 或有发行
contingent issuance agreement 或有发行股份的合约
contingent liabilities 或有负债
contingent payment 或有性支付
continuing franchise fees 后续权利金
continuity convention 持续经营惯例
contra account 抵减科目
contributed capital 投入资本
contribution clause 多重保险条款
contributory pension plans 相对提拨退休金办法
controlling account 统制帐户
controlling interest 控制能力
conventional retail method 传统零售价法
conventions 惯例
convertible bonds 可转换公司债
convertible preferred stock 可转换优先股
copyrights 著作权，版权
corridor approach 走廊法
cost add markup contract 成本加价合约
cost allocation method 成本分摊法
cost depletion method 成本折耗法
cost flow assumption 成本流动假设
cost index 成本指数
cost method 成本法
cost of doing business 从业成本
cost of goods manufactured 产成品成本
cost of installment sales 分期付款销货成本
cost priociple; historical cost principle 历史成本原则
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 公司债发行成本
cost-to-cost method 工程成本比例法
counter-balancing errors 互相抵消的错误
coupon bonds 息票公司债
coupon rate 息票利率
coupons 兑换券
covenants 债务条款
credit 贷
credit card sale 信用卡销货
credit tatings 信用评级
cross reference 互注索引
cumulative catch-up manner 累积调整方式
cumulative deficit 累积亏损
cumulative effect 累积影响数
cumulative effect adjustment 当期调整法
cumulative effect of change in accounting principle 会计原则变动累积影响数
cumulative effect of changes in accounting principle 会计原则变动累积影响数
cumulative preferred stock 累积优先股
current adjustment 当期调整法
current assets 流动资产
current liabilities 流动负债
current maturities of long-term debts 长期负债一年内到期部分
current operating concept 当期营业观念
current operating income concept 当期营业所得观念
current tatio 流动比率
current tax expense(benefit) 当期所得税费用（利益）
current value 现值
date of annoucement 宣告日
date of declaration 股利宣告日
date of expiration 过期失效日
date of ex-right 除权日
date of payment 股利发放日
date of record 股利基准日
dealers profit or loss 经销商损益
debenture bonds 无担保公司债
debit 借
debit and credit rules 借贷法则
debt conversion expense 债券转换费用
debt securities 债务证券
debt to stockholders' equity 负债对股东权益比率
debt to total assets ratio 负债比率
decision usefulness 决策有用性
decreasing charge method 递减法
deductible amount 可减除金额
deductible temporary difference 可减除暂时性差异
deductible value-added taxes 留抵税额
deep discount bonds 高折价公司债
defeasance of debt 代位清偿
deferred annuity 递延年金
deferred charge 递延借项
deferred compensation cost 递延酬劳成本
deferred credits 递延贷项
deferred gross profit 递延销货毛利
deferred items 递延项目
deferred method 递延法
deferred payment contract 递延付款合约
deferred pension cost 递延退休金成本
deferred recognition 递延认列
deferred tax asset 递延所得税资产
deferred tax credit 递延所得税抵减
deferred tax expense(benefit) 递延所得税费用（利益）
deferred tax liability 递延所得税负债
defined benefit plans 确定给付退休金办法
defined contribution plans 确定提拨退休金办法
depletable assets 递耗资产
depletion 折耗
deposit in transit 在途存款
depreciabale assets 折旧性资产
depreciable cost 折旧成本
depreciation base 折旧基础
depreciation expense 折旧费用
derivative financial instruments 衍生性金融商品
detailed program design 详细程序设计
development costs 开发成本
development stage 创业期间
development stage 发展阶段
dicision usefulness 决策的有用性
differential reporting 差别报导
dilutive effect 稀释作用
direct financing lease 直接融资租赁
direct method 直接冲销法
direct method 直接法
direct pricing 直接评价法
direct write-off method 直接冲销法
discontinued segment 停业部门
discount on bonds payable 公司债折价
discount on notes payable 应付票据折价
discount on notes receivable 应收票据折价
discount on transferred accounts receivable 应收帐款转让折价
discounted present value 折现值
discounting 折算现值
discounting notes receivable 应收票据贴现
discounts 折价
dishonored notes receivable 拒付票据、催收票据
disovery value 发现价值
disposal date 处分日
distributions to owners 分配给业主
dividend during constructon period 建设股息
dividend in arrears 特别股积欠股利
dividend pay-out ratio 股利支付率
dividend preference 股利分配优先权
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 金额期间法
dollar-valur LIFO retail method 金额后进先出零售价法
dominant industry segment 主要产业部门
donated assets 受赠资产
donated treasury stock 受赠的库藏股票
double-declining-balance method 双倍余额递减法
double-entry bookkeeping 复式簿记
double-extension method 双重乘算法
downstream sales 顺流交易
down-stream sales 顺流销货
dual presentations 双重表达
due process 审慎程序
dynamic statements 动态报表
earings per share 每股盈余
early extinguishment 提前偿付
earned 已赚得
earned surplus 盈余公积
earning 盈余
earning per share 每股盈余
economic entity assumption 经济主体假设
economic income 经济所得
economic substance over legal form 经济实质重于法律形式
economical factors 经济因素
economis order quantity 经济购买量
effective interest method 利息法
effective interest rate method 实际利率法
effective rate 有效利率
effective yield 实际利率、市场利率、有效收益率
efficient market hypothesis 效率市场假说
efforts-expended method 工时进度比例法
emerging issues task force 紧急问题处理小组
employee bonus agreement 员工红利约定
employee discount 员工折扣
employee stock option plan 员工认股计划
environmental liabilities 环境污染防治负债
equity method 权益法
equity securities 权益证券
equivalent percentage of interest 约当持股比例
estimated items 估计项目
estimated liability for premium 估计赠品负债
estimated liability under warranties 估计产品保证负债
estimated loss on purchase commitment 进货合约损失
estimated residual value 估计残值
excess earnings approach 超额盈余法
excess of additional pension liability over unrecognized prior service cost
and net assets or net obligations at transition 未认列为退休金成本的净损失
exchangable 可交换性
exchange rate effects 汇率变动的影响
ex-dividend date 除息日
executory contract 双务契约
executory costs 履约成本
exercise of call privilege 行使赎回权
expected return on plan assets 退休金资产预期报酬
expense warranty accrual method 保证费用计提法
expense warranty approach 保证费用计提法
experience gain and loss 经验损益
expiration date of the rights 认股权行使截止日
expiration of return-right method 退货权逾期法
exploration costs 勘探成本
export sales 外销销货
ex-right stock 除权股
extinguishment of debt 债务清偿
extraordinary gain(loss) 非常损益
extraordinary repairs 大修
face amount 面值
face rate 票面利率
factor 客帐代理商
factoring or sale of accounts receivable 出售应收帐款
factory supplies inventory 物料存货
feedback value 回馈价值
fictional capital gain 虚构资本利得
financial accounting fundation 财务会计基金会
financial accounting standards advisory council 财务会计准则咨询委员会
financial accounting standards board(FASB) 财务会计准则委员会
financial capital 财务资本
financial flexibility 财务弹性
financial income 财务所得
financial instruments 理财工具
financial leverage index 财务杠杆指数
financial mobility 财务机动性
financial reporting release 财务报告丛刊
financing activities 理财活动
finished goods inventory 产成品存货
firm underwriting 确定承销
first-in first-out 先进先出
fixed assets 固定资产
fixed price contract 固定价款合约
flat benefit pension plans 定额给付退休金办法
flexibility 弹性
floating 浮动
floor 市价下限
flow 流量
flow-through method 当期认列法
footnotes 附注
foreigan operations segments 国外营运部门
forwards 期约
four-column bank reconciliation 四栏式银行往来调节表
fractional share right 畸零股权
fractional share rights 畸零股
fractional year depreciation 不满一年的折旧计算
franchise revenue 加盟特许收入
franchisee 加盟员
franchises 特许权
franchisor 加盟主
free on board destination 目的地交货
free on board shipping point 起运点交货
full costing 全部成本法
full disclosure principle 充分披露原则
full-cost approach 全部成功法
fully diluted earnings per share 完全稀释每股盈余
functional causes 功能因素
functional factors 功能因素
functional pricing 功能评价法
funded pension plans 提拨基金的退休金办法
funded status 基金提拨状况
funded status of pension plan 退休办法的提拨状况
funds 基金
funds statement 资金状况表
future amount of an annuity due 到期年金终值
future amount of an ordinary annuity 普通年金终值
futures 期货
futures contract 期货合约
gain contingencies 或有利得
gain on debt restructuring 债务整理利益
gain(loss) on conversion of bonds 公司债转换（损）益
gain(loss) on disposal of ? Division 处分停业部门损益
gain(loss) on sale of short-term investments 出售短期投资利益（损失）
gains or losses on PBO 预计给付义务损益
general assignment(pledge) 一般担保
general journal 普通日记帐
general purchasing power accounting 一般购买力会计
general purpose financial statement 一般目的财务报表
generally accepted accounting principles(GAAP) 一般公认会计原则
going concern(continuity) assumption 持续经营假设
goods in transit 在途商品
goodwill 商誉
grant date 给予日
grant of equity interest in full settlement 债务人发行权益证券以清偿负债
greenmail 绿色信函
gross investment in leased property 出租人的总投资
gross method 总额法
gross price method 总额法
gross profit method 毛利率法
group depreciation 集体折旧法
group method 集体折旧法
guaranteed bonds 保证公司债
guaranteed residual value 保证残值
guide for implementation 实物指导手册
hedge-deferral approach 规避递延法
held to maturity 持有至到期日
held-to-maturity securities 持有至到期日证券
high ratio of returned merchandise to sales 高退货率的销货
horizontal analysis 水平分析
hostile takeover 恶意并购
idealism 理想性
identifiable intangible assets 可明确辨认的无形资产
if converted method 如果转换法
imapairment of value 价值的减损
immediate recognition 当期认列
impairment of assets 资产价值减损
implementation constraints 操作限制
implicit rate computed by the lessor 出租人的隐含利率
improvements 改良
imputed interest rate 隐含利率，设算利率
inadequacy 不适用、能量不足+G668
incentive stock option plans 极力型认股计划
inception of the lease 租赁开始日
income before income taxes 税前净利
income bonds 所得公司债
income reporting 所得报告
income statement approach 损益表法
income summary 本期损益
income tax allocation 所得税分摊
income tax benefit 所得税利益
income taxes payable 应付所得税
income taxes withheld 扣缴所得税
income(loss) from continuing operation 持续经营部门损益
income(loss) from discontinued operation 停业部门损益
increasing charge method 递增折旧法
incremental borrowing rate 增额借款利率
incremental direct costs 增额直接成本
incremental method 增额法
indexation 指数换算法
indirect method 备抵法、间接法
individual item approach 个别比较法
induced conversion 引诱转换
industry peculiarities 行业特性
industry segments 产业部门
inflation accounting 通货膨胀会计
infrequency of occurrence 不常发生
infrequency of occurrence 不常发生
initial direct cost 原始直接成本
initial direct costs 原始直接比例法
initial franchise fee 原始权利金
installment accounts receivable 分期应收帐款
installment payment 分期付款销货
installment sales 分期付款销货
installment sales method 分期付款法
in-substance defeasance of debt 视同清偿
intangible assets 无形资产
interactive quality 互动品质
interest costs 利息成本
interest on discount 贴现息
interest rate swaps 利率交换合约
interest rate swaps 利率交换
interest to maturity 票据利息
interest-bearing note 附息票据
interim debt 中期负债
interim financial statements 期中财务报表
interim period 期中期间
intermediate debt 中期负债
internal auditing 内部稽核
internal direct costs 内部直接成本
internally developed 内部自行发展
interperiod income tax allocation 跨期所得税分配
interperiod tax allocation 跨期间所得税分摊
interpolation 插补法
intraperiod income tax allocation 同期所得税分配
intraperiod tax allocation 同期间所得税分摊
inventory method 盘存法
inventory turnover 存货周转率
investement tax credit 投资租税抵减的处理
investing actibities 投资活动
investment revenue-discontinued operation 停业部门投资收益
investment revenue-extraordinary 非常投资收益
investment revenue-ordinary 一般投资收益
issuance date 认股权发行日
issuance for cash 现金发行
issuance of new bonds to purchase the old bonds 发行新债并从公开市场买回旧债
issuance of two types of securities as a unit 两种以上的证券合并发行
issue papers 待研究问题通报、问题报告
issued capital stock 已发行股份
issues in accounting education 会计教育问题研究
issurance of new bonds to exercise the call privilege 发行新债并行使赎回权
joint cost 联合成本
journal 日记簿、分录簿
journalizing 分录
junior stock plans 次级股票认购计划
junk bond 垃圾债券
just-in-time inventory system 即时存货系统
land improvements 土地改良物
lapping 延期入帐
large stock diveidend 大额股票股利
last-in first-out 后进先出
lease payments receivable 应收租赁款
lease term(duration) 租赁期间
leased asset under capital leases 租赁资产
leasehold improvements 租赁改良
leaseholds 租赁费
legal capital 法定资本
legal form 法律形式
lessee's incremental borrowing rate 承租人的增额借款利率
leverage 财务杠杆
leverage buyouts 融资购并
leverage leases 杠杆租赁
liabilities callable on demand 债权人立即可收回的负债
liability dividends 债票股利
liability gains and losses 预计给付义务损益
liability inder stock appreciation plan 员工股票增殖权负债
liability on discounted notes receivable 票据贴现负债
liability on transferred accounts receivable 应收帐款转让负债
liability under capital lease 租赁资产
LIFO liquidation 后进先出存货的减少
lifo reserve 后进先出存货准备
LIFO retail method 后进先出零售价法
line of business 主要行业
link chain method 连锁法
liquidating dividend 清算股利
liquidity 流动性
liquidity index 流动性指数
listed corporations 上市公司
lliquidating dividends 清算股利
long-term capital to fixed assets 长期资金对固定资产比率
long-term investments 长期投资
long-term liabilities 长期负债
long-term notes payable 长期应付票据
long-term operational assets 长期营业用资产
loss carrforward 亏损递转以后年度
loss carryback 亏损递转以前年度
loss contingencies 或有损失
loss contingencies requiring accrual 应入帐的或有损失
loss due to market dicline of inventory 存货跌价损失
loss from discounting of notes 票据贴现损失
loss from long-term contracts 工程损失
loss on capital lease 资本租赁损失
loss on expiration of stock rights 认股权过期损失
loss on impairment 价值减损损失
loss on purchase commitment 进货合约损失
loss on repossession 收回商品损失
lower of cost or market method 成本与市价孰低法
lump-sum purchase 整批购买
maintenance and customer support costs 维护服务成本
major categories approach 分类比较法
managerial accounting 管理会计
manufacturers profit or loss 制造商损益
manufacturing cost 制造成本
marginal tax rate 边际税率
markdown cancellation 减价取消
market method 市价法
market rate 市场利率
market value method 市价法
market-related asset value of plan assets 退休基金资产市价相关价值
markup 加价
matching principle 配比原则
materiality 重要性
maturity value 到期值
measurement date 衡量日
merchandise inventory 商品存货
mesurability 可衡量性
minimum lease payments 最低租金给付额
minimum pension liability 最低退休金负债
minor sale-leaseback 小部分售后租回
mislead 误导
mixed account 混合帐户
modification of terms 修改债务条件
monetary assets 货币性资产
monetary items 货币性项目
monetary unit convention 货币评价惯例
money capital gain 货币资本利得
mortgage bonds 抵押公司债
moving average 移动平均
multiple-items approach 混合商品法
multiple-pool method 多项组合法
multiple-step format 多步式
multiple-step income statement 多步式损益表
natural business year 自然营业年度
natural resources 自然资源
nearness to cash 接近现金的程度
negative goodwill-badwill 负商誉
net accounts receivable 应收帐款净额
net additional markup 净再加价
net assets or net obligations at transition 过度性净资产或净给付义务
net markdown 净减价
net method 净额法
net operation cycle 净营业周期
net periodic pension cost 净退休金成本
net realizable value 净变现损失
net realizable value method 净变现价值法
neutrality 中立性
nominal account 虚帐户
nominal rate 名义利率
noncash issuance of capital stock 非现金发行
noncompensatory plans 非酬劳性计划
noncompensatory stock option plan 非酬劳性认股计划
noncontributory pension plans 非相对提拨退休金办法
noncumulative preferred stock 非累积优先股
noninterest-bearing note 不附息票据
nonmonetary exchange 非货币性交换
nonmonetary items 非货币性项目
nonparticipating preferred stock 非参加优先股
nonpublic enterprises 非公开发行公司
nonqualified stock option plans 不符合延税规定的认股计划
non-reciprocal transfer 非相对转移、片面转移
nopar value stock 无面额股
normal shrinkage 正常损耗
normative 规范性
note exchange for rights or pribileges 以票据交换特殊权利或优惠
notes exchanged for property or services 以票据购买资产或劳务
notes receivable dishonored(past due) 拒付应收票据
notes receivables 应收票据
NSF (not sufficient fund) 存款不足支票
number of compounding periods 复利次数
obligations under capital leases 应付租赁款
obsolescence 过时（陈旧）
off-balance financing 资产负债表外融资
off-balance-sheet financing 资产负债表外融资
one transaction concept 单一交易观念
open corporations 公开发行公司
operating capability 营运能量
operating cycle 营业周期
operating lease 营业租赁
operational assets 营业资产
option 选择权
ordinary annuity 普通年金
organization costs 开办费
original selling price 原始售价
out of mind 心不烦
out of sight 心不烦
output measures 产出单位比例法
outstanding capital stock 流通在外股份
outstanding checks 未兑现支票
overfunded 基金超额提拨
paid-in capital 投入资本
par value 面额
par value method 面额法
par value stock 有面额股
partial allocation 部分分摊
participating preferred stock 参加优先股
patents 专利权
pay-related pension plans 与薪资水准有关的退休金办法
pension benefit formula 退休金给付公式
pension expense 退休金费用
pension obligation 退休金给付义务
pension plan assets 退休基金资产
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 帐款余额百分比法
percentage-of-completion method 完工比例法
percentage-of-receivables approach 应收帐款百分比法
percentage-of-sales approach 销货百分比法
performance-type plans 绩效型计划
period expense 期间费用
periodic inventory system 定期盘存制
periodicity assumption;time-peried assumption 会计期间假设
permanent account 实帐户
permanent difference 永久性差异
perpetual inventory system 永续盘存制
petty cash 零用金
petty funds 零用金
phase-out period 停业部门处分期间
physical capital 实质资本
physical causes 物质因素
physical factors 实体因素
physical inventory 实地盘存制
piecemeal approach 局部改革法
plan asset gains or losses 退休基金资产损益
plant assets 厂房设备
point of sale 销货点
pooling of interests method 权益结合法
post-balance sheet events 期后事项
postdated checks 远期支票
posting 过帐
potentially dilutive effect 潜在稀释作用
practice bulletins 实务公报
predetermined price 预设价格
predictive value 预测价值
preemptive rights 优先认股权
preferable 为佳
preferred stock 优先股
premium on bonds payable 公司债溢价
premium on notes payable 应付票据溢价
premium on notes receivable 应收票据溢价
premiums 赠品
preoperating or development stage 发展阶段
prepaid expenses 预付费用
prepaid income taxes 预付所得税
prepaid value-added taxes 进项税额
preparing financial statements 决算报告
preparing trial balance 试算
present amount 现值
present value of an annuity due 到期年金现值
present value of an ordinary annuity 普通年金现值
present value of deferred annuity 递延年金现值
present value of next year's payments method 下年度付款金额现值法
pretax financial income 税前财务所得
price index approach 物价指数法
price-earnings ratio(p/e ratio) 市盈率
primary earnings per share 基本每股盈余
principal 本金
principal amount 到期值
prior period adjustment 前期损益调整
prior service cost 前期服务成本
private coporations 私营公司
probable 很有可能
probable 很有可能
product financing agreement 产品融资合同
product financing arrangement 产品融资合约
product master 产品母版
product warranty 产品售后服务保证
pro-forma amounts 拟制资料
program design 程序设计
project financing arrangements 专案融资安排
projected benefit obligation 预计给付义务
proof of cash 现金收支调节表
property dividends 财产股利
property pledged as security 担保品
property rights 财产权
property, plant and equipment 厂房设备
proportional method 比例法
proportional performance method 比例履行法、
prospective adjustment 未来调整法、推延调整法
public coporations 公营公司
purchase commitments 进货合约
purchase discount 进货折扣
purchase journal 进货簿
purchase method 购买法
purchase retuen and allowance 进货退出及折让
qualitative 品质性
qualitative characteristics 品质特性
quantitative 数量性
quantity discount 数量折扣
quantity of goods lifo method 数量后进先出法
quasi-reorganization 假改组
quick assets 速动资产
quick ratio 速动比率
quoted market price 成交价格
rate of return on total assets 总资产报酬率
ratio analysis 比率分析
raw material inventory 原料存货
reacquisition price 收回价格
readily determinable fair value 具有明确的公平价值
ready marketability 变现性
real account 实帐户
real capital 实质资本
real estate lease 不动产租赁
realizable 可实现
realized 已实现
realized gain or loss on transfer of securities 已实现转移损益
realized gross profit on installment sales 已实现销货毛利
realized loss in impairment 已实现跌价损失
realized loss of market value declines 已实现跌价损失
rearrangement 重新排列
rearrangement and moving cost 重新安装及转移成本
reasonably possible 有可能
reasonably possible 有可能
receivables 应收款项
receivables turnover 应收帐款周转率
recognizing a minimum liabitlity 认列最低退休金负债
reconciliation of funded 提拨状况调节表
recover 回收
recoverability test 可回收性测试
redeemable preferred stock 可赎回优先股
refinancing 再融资
refundable deposits 存入保证金
refunding 举借新债偿还旧债
registered bonds 记名公司债
reinstallation 重新安装
related party transactions 关系人交易
relative sales value method 相对售价法
relevance 相关性
reliability 可靠性
relizable 可实现
relized 已实现
remote 极少可能
remote 极少可能
reorder point 起购点
reorganization 公司重整
repairs and maintenance 修理与维护
repayment at maturity 到期直接偿付
replacement cost 重置成本
replacement method 重置法
replenish of petty cash 零用金的拨补
reportable segments 应个别披露资讯部门
repossessed merchandise 收回商品存货
representational faithfulness 忠实表达
research and development costs 研究开发支出（成本）
research monograph 研究论丛
reserve 准备
reserve for self-insurance 自保准备
reserves for general loss contingencies 计提或有损失准备
residual value 残值
restoration costs 回复原状成本
restricted retained earnings 已指拨保留盈余
restructured debts(payables) 应付整理债务
retail inventory method-average cost 平均成本零售价法
retail inventory method-FIFO 先进先出成本零售价法
retail inventory method-lower of FIFO cost or market 先进先出成本与市价孰低零售价法
retail method 零售价法
retained earnings 保留盈余
retirement method 报废法
retroactive benefits 追溯给付
retroactive restatement 追溯重编法
return of capital 资本的退回
return on capital 资本的报酬+G790
return on investment 投资报酬率
returnable deposit 存入保证金
revenue (expense) expenditure 收益支出
revenue bonds 收益公司债
revenue from long-term contracts 工程收入
revenue principle; revenue recognition principle 收入认列原则
revenue warranty approach 保证收入计提法
revenues collected in advance 预收收益
reverse split 反向分割
reversing entry 转回分录
right-on stock 附权股
rights-on 附权
risk free 无风险
rounding 省略尾数
sale-leaseback 售后租回
sales and leaseback 售后租回
sales discount 销货折扣
sales discount not taken 顾客未取得折扣
sales journal 销货簿
sales return and allowance 销货退回与折让
sales taxes payable 应纳营业税额
sales warranty accrual method 保证收益计提法
sales with buyback agreement 附买回合约的销货
sales with high rates of return 高退货率的销货
sales(on transfers on factoring) of accounts receivables 出售应收帐款
sales-type lease 销售型租赁
salvage value 残值
scrap value 残值
scrip dividends 债票股利
secondary capital market 次级资本市场
secret reserve 秘密准备
secured bonds 附担保公司债
securities and exchange commission(SEC) 证券交易委员会
see through 看穿
segment financial reporting 部门别财务报导
segment reporting 部门报表
self-constructed assets 自建资产
self-construction profit 自建利益
self-insurance 自保准备
separate entity convention 企业个体惯例
serial bonds 分期产换公司债
service costs 服务成本
service hours method 工作时间法
service life 耐用年限
service life 服务（耐用）年限
shares 股份
short-term debt expected to be refinanced 预期再融资的短期负债
short-term investments 短期投资
sick pay 病假给付
significant industry segment 重要产业部门
significant influence 重大影响力
similar assets 类似的资产
simple capital structure 简单资本结构
simple interest 单利
single-pool method 单一组合法
single-step format 单步式
single-step income statement 单步式损益表
sinking fund method 偿债基金法
sinking funds 偿债基金
sinlge-item approach 单一商品法
small stock dividend 小额股票股利
software production costs 软件生产成本
source documents 交易凭证
special column 专栏
special committee on financial reporting 财务报道特殊委员会
special depreciation system 特殊折旧法
special journal 特种日记帐
specific assignment 特定担保
specific borrowings 专案借款
specific goods pooled LIFO 商品组合后进先出法
specific identification 个别认定
specific performance method 特定履行法
specifically identifiable 可个别辨认
standard cost 标准成本
standard cost system 标准成本法
stated capital 法定资本
stated interest rate 票面利率
stated rate 名义利率
stated value 设定价值
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 financial accounting concept 财务会计观念公报
statement of sources and applications of funds 资金来源运用表
statements 公报、公告
statements of financial accounting concepts 财务会计观念公报
statements of financial accounting standards and interpretations 财务会计准则公报及公报的解释
statements of position 立场公报、立场声明书
static analysis 静态分析
static statements 静态报表
statutory depletion method 法定折耗法
stock 存量
stock appreciation rights plans 股票增殖权计划
stock dividends 股票股利
stock option plan 员工认股计划
stock rights 认股权
stock splits 股票分割
stock warrants 认股权、认股证
stockholders' equity 股东权益
stockholders' equity to fixed assets 股东权益对固定资产比率
stockholders' equity to total assets 权益比率
straight-line method 直线法
structural analysis 结构分析
subscribed stock 已认购股本
subscriptions receivable 应收股款
subsequent events 期后事项
subsidary accounts 明细帐、子目
substitution method 替换法
successful efforts approach 勘探成功法
sum-of-the-years'-digits method 年数合计法
super majority vote 绝大多数票决
supplementary information 补充资讯
supporting schedules 补充附表
suspense account 过度性的悬帐
swaps 交换权
systemmatic and rational allocation 系统而合理的分摊
tax credit 所得税抵减
taxable amount 应课税金额
taxable income 课税所得
taxable income 课税所得
taxable temporary difference 应课税暂时性差异
taxes refund receivable 应退税额
technical bulletins 技术性公报
technological feasibility 技术可行性
temporary account 虚帐户
temporary differences 暂时性差异
temporary investment 临时投资
term bonds 定期偿还（一次到期）+G1007公司债
terminology 报表用语
the unit cost of procducing the software 软件单位生产成本
theoretical price 理论购价
theory 理论
threshold for recognition 认列的门槛
time 时期
time period convention 会计期间惯例
time value of the money 货币时间价值
timeliness 时效性
times-interest-earned ratio 盈余为利息的倍数
timing difference 时间性差异
total asset turnover 总资产周转率
total inventory approach 全体比较法
trade discount 商业折扣
trade names 商名权
trade-ins 抵换
trademarks 商标权
trading 经常交易者
trading securities 经常交易证券
trading stamps 兑换券
trading to the equity 举债谋利
transaction approach 交易法
transfer of assets in full settlement 债务人转移资产以清偿负债
transfer with recourse 附有追索权的转让
transfer without recourse 无追索权的转让
treasury bonds 库藏公司债
treasury stock 库藏股
treasury stock method 库藏股票法
trend analysis 趋势分析
trial and error method 试误法
trial balance 试算表
troubled debt restructurings 财务困难债务整理
true nopar stock 无面值股票
trustee 信托人
two transactions concept 两项交易观念
unaffiliated customer 非关系企业的客户
unappropriated 未指拨
underfunded 基金提拨不足
underlying assumptions 基本假设
understandability 可了解性
unearned franchise fees 预收加盟特许收入
unearned interest revenue 未实现利息收入
unearned profit(or loss)on sale-leaseback 未实现售后租回损益
unearned warranty revenue 未实现产品保证收入
unfunded accumulated benefit obligation 未提拨基金的累积给付义务
unfunded pension plans 未提拨基金的退休金办法
unguaranteed residual value 未保证残值
uniformity 统一性
unit goods LIFO 单一商品后进先出法
unit lifo method 单位后进先出法
unit pricing 单位评价法
unit-of-measure assumption; monetary unit assumption 货币计量假设
units of production method 生产数量法
units-of-output method 生产数量法
unlisted or over-the-counter corporations 上柜（非上市）公司
unrealized capital 未实现资本
unrealized capital gains or losses 未实现资本增值或损失
unrealized gain on market value recovery of short-term investments 短期投资未实现市价回升利益
unrealized gain or loss 未实现损益
unrealized gain or loss on transfer of securities 未实现转移损益
unrealized holding gain or loss 未实现持有损益
unrealized loss on long-term investments 长期投资未实现跌价损失
unrealized loss on short-term investments 短期投资未实现跌价损失
unrecognized net assets or net obligations at transition 未认列过度性净资产或净给付义务
unrecognized prior service costs 未认列前期服务成本
unstream sales 逆流交易
unusual in nature 性质特殊
up-stream sales 逆流销货
vacation pay 年休假给付
valuation account 评价科目
value-added sales tax 加值型营业税
value-added taxes payable 销项税额
variable costing 变动成本法
verifiability 可验证性
vertical analysis 垂直分析
vested benefit obligation 既得给付义务
vested rights 既得权利
visual inspection method 目视法
watered stock 掺水股本
weighted average 加权平均
weighted-average amount of accumulated expenditures 累积支出的平均数
where-got and where-gone statement 资金来源与用途表
with recourse 有追索权
withholding 代扣款项
without recourse 无追索权
work in process inventory 在产品存货
working capital 营运资金
working capital ratio 流动比率
working model 作业模型
worksheet method 工作底稿法
years-of-service method 预期服务年数法
zero interest debenture bonds 无息信用公司债
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Sheet3
