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1、1中英文词汇对照表中英文词汇对照表AAbove-the-line items线上项目Absences, compensated缺勤，带薪假期Absorption costing完全成本法Absorption costing income statement完全成本法下的损益表Accelerated depreciation method加速折旧法Account(s)账户；会计科目analyzing and summarizing transactions in在账户中分析和总结经济业务analyzing 分析性账户balance of 账户余额cash short and over 现金余缺账
2、户characteristics of 账户的特点chart of 会计科目表clearing 清理账户contra or contra asset抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏账估计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损益表账户normal balances of 账户的正常余额other 其他账户real 实账户statement of 账单temporary or nominal 临时性账户或虚账户usefulness of 账
3、户的有用性Account form账户式Account payable应付账款Account receivable应收账款Accounting会计；会计学differences between managerial and financial管理会计与财务会计的区别double-entry复式会计financial and managerial财务会计与管理会计financial财务会计management 管理会计managerial管理会计private 内部会计；私营企业会计profession of 会计职业2public 公共会计responsibility 责任会计Accounti
4、ng cycle会计循环for a merchandising business 商业企业会计循环Accounting equation会计恒等式business transactions and 经济业务与会计恒等式Accounting fields, specialized会计领域，专门会计领域Accounting for会计bond investments债券投资的会计处理bonds payable应付债券的会计处理cost centers, responsibility成本中心会计，成本中心责任会计depreciation折旧会计dividends股利的会计处理exchanges of
5、 similar fixed assets, review of相似固定资产交换的会计处理，相似 固定资产交换会计处理的回顾exchanges of similar fixed assets, summary illustration相似固定资产交换的会计处理，总结 相似固定资产交换的会计处理investments in stocks股票投资的会计处理limited liability corporations有限责任公司的会计处理merchandise transactions, illustration of商品交易会计，商品交易会计介绍notes receivable应收票据的会计处理p
6、artnerships合伙企业的会计处理profit centers, responsibility利润中心会计，利润中心责任会计uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of坏账会计，坏账会计处理的直接注销 法Accounting in business, role of商业中的会计，会计在商业中的角色Accounting information and the stakeholders of a business会计信息与企业利益相关者Accounting p
7、eriod concept会计期间概念Accounting principles(GAAP), generally accepted公认会计原则Accounting principles, changes in会计原则，会计原则变更Accounting rate of return会计回报率Accounting system(s)会计系统；会计制度basic 基本会计系统computerized 电算化会计系统cost 成本会计系统for merchandisers 商业会计系统for payroll and payroll taxes 工资和工资税会计系统3manual 手工会计系统Acco
8、unting system overview, cost会计系统概述；成本会计系统概述Accounting treatments of contingent liabilities或有负债的会计处理Accounts for a periodic inventory system, chart of定期盘存制账户定期盘存制会计科目表Accounts payable应付账款Accounts payable control and subsidiary ledger应付账款控制和明细分类账Accounts payable subsidiary ledger应付账款明细分类账Accounts rece
9、ivable应收账款aging of 应收账款账龄分析Accounts receivable analysis应收账款分析Accounts receivable control and subsidiary ledger应收账款控制和明细分类账Accounts receivable subsidiary ledger应收账款明细分类账Accounts receivable turnover应收账款周转率Accrual basis应计制；权责发生制Accruals应计收入或费用deferrals and 递延和应计收入或费用Accrued assets应计资产Accrued expense(s)
10、应计费用Accrued expenses payable应计应付费用Accrued fees应计收费Accrued liabilities应计负债Accrued revenues应计收入Accrued wages应计工资Accumulated depreciation累计折旧Accumulated other comprehensive income累计其他全面收益Acid-test ratio速动比率；酸性测试比率Acquiring fixed assets, stages of获取固定资产，获取固定资产阶段Activity base(s)作业基础Activity base product
11、cost calculations作业基础产品成本计算Activity base usage quantities, estimated作业基础耗用量，估计作业基础耗用量Activity drivers)作业动因Activity rates作业率Activity-based costing (ABC),作业成本计算法Adjusted trial balance调整后试算平衡表Adjusted trial balance columns调整后试算平衡表栏Adjusting and closing entries调整分录和结账分录Adjusting entries调整分录ledger with 分
12、类账调整分录4recording 记录调整分录Adjusting process调整过程Adjustment process, summary of 调整过程，调整过程总结Adjustments, summary of basic调整，基本调整总结Adjustments columns调整栏Adjustments to net income- indirect method净收益调整间接法Administrative expenses管理费用Affiliated companies联营公司；附属公司Aging of accounts receivable应收账款账龄分析Aging the re
13、ceivables应收账款账龄分析Allocating income taxes分配所得税Allocation, cost分配，成本分配Allocation base分配基础Allowance, purchase折让，购货折让Allowance account, write-offs to备抵账户；备抵账户注销Allowance method备抵法Allowance method of accounting for uncollectibles坏账会计处理的备抵法Alternate entity characteristics, comparison不同实体特征，不同实体特征的比较Altern
14、ate entity forms, equity reporting for不同实体形式，不同实体形式的权益报告Alternative financing plans, effect of可选择的筹资计划，可选择筹资计划的效 果Amortization摊销(bond investments) （债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the inte
15、rest method 实际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount分期偿还债券折价Amortizing a bond premium分期偿还债券溢价Amount, present value of数量；金额，数量、金额的现值Analysis分析accounts receivable 应收账款分析assumptions of cost-volume-profit 本量利分析的假设capital investment 资本投资分析cost-volume-profit 本量利分析current p
16、osition 流动（现行）状况分析differential 差异分析factors that complicate capital 使资本投资复杂化的因素5investmentgraphic approach to cost-volume- profit本量利分析的图解方法horizontal 水平分析inventory 存货分析mathematical approach to cost- volume-profit本量利分析的数学方法nature of capital investment 资本性投资的性质net present value at 12% 回报率为 12的净现值分析net present v
