会计术语英汉对照表

abandonment报废abnormalshrinkage非正常损耗abnormality异常性absorptioncosting全部成本法accelerateddepreciation加速折旧法accomplishments成就account帐户、会计科目accountingaycle会计循环accountingchanges会计变动accountinghorizon会计展望accountingincome会计净利accountingpolicies会计政策accountingprinciplesboard(APB)会计原则委员会accountingresearchdivisionARD会计研究处accountingresearchstudies,ARS会计研究丛刊accountingreview会计评论accountingsereiesrelease会计丛刊accountingstandardsdivision会计准则部门accountingstandardsexecutivecoomittee会计准则执行委员会accountingterminologybulletines会计名词公报accountingtrendsandtechniques会计趋势与技术accountsreceivables应收帐款accrualbasis权责发生制accruedexpenses应付费用accrueditems应计项目accruedliabilityonpurchasecommitment应计进货合约损失accruedrevenues应收收益accumulatedbenefitobligation累积给付义务accumulateddepreciation累计折旧accumulatedrights累积权利acid-testratio酸性测试比率acitivitymethod活动量法acquisitionperiod购建期间acruarialgainsandlosses精算损益actualcost实际成本actualreturnonplanassets退休金资产实际报酬actuarialassumption精算假设actuarialpresentvalue精算现值actuary精算师additionalliability补列的最低退休金负债additionalmarkup再加价additionalmarkupcancellation再加价取消additionalpaid-incapital额外投入资本additionalpaid-incapitalfromexpiredwarrants资本公积-逾期认股权additions增添aditionalpaid-incapital资本公积adjunctaccount附加科目adjusting调整adjustmenttorecordinventorycost存货成本调整利益agingoftheaccountsapproach帐龄分析法allfinancialresourcesconcept全部财务资源观念all-inclusiveconcept全涵观念all-inclusiveincomeconcept全含所得观念allowancefordoubtfulaccounts备抵坏帐allowanceforfairvalueadjustment备抵评价allowanceforrepairsandmaintenance备抵维修费用allowancemethod备抵（评价）法allowancetoreducedeferredtaxassettoexpectedrealizablevalue递延所得税备抵评价allowancetoreduceinventorytomarket备抵存货跌价allowancetoreducelong-terminvestmentstomarket备抵长期投资跌价损失allowancetoreduceshort-terminvestmentstomarket备抵短期投资跌价损失americanaccountingassociation(AAA)美国会计学会americaninstiteteofcertifiedpublicaccountants(AICPA)美国会计师协会amortization摊销amountofanannuitydue到期年金终值amountofanordinaryannuity普通年金终值analysisoflong-termsolvency长期偿债能力分析analysisofreturnoninvestment投资报酬分析analysisofshort-termliquidity短期偿债能力分析announcementdate认股权宣告日annualeffectivetaxrate全年有效税率annuity年金annuitydue到期年金annuitymethod年金法antidilutiveeffect反稀释效果APBopinion&statementsAPB发布的意见书及声明书appraisalsystem评价法appraisalvalue评定价值appropriaed指拨appropriatedretainedearnings已指拨保留盈余appropriationofretainedearnings盈余的指拨assetexpenditure资本支出assetgainsandlosses退休金资产损益asset/liabilitymethod资产负债法asset-linkedbonds实物偿还公司债assetsacquiredbyexchange资产抵换assignedaccountsreceivable设定担保应收帐款assignedvalue设定价值assignmentofaccountsreceivable应收帐款担保借款associatingcauseandeffect因果关系直接配属attribute属性attribution摊计auditor'sreport会计师的查核 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 authorizedcapitalstock核准发行股份availableforsale备供出售者available-for-salesecurities备供出售证券averagecollectionperiod帐款收回平均天数averagedaystoselltheinventory存货周转平均天数baddebtexpense坏帐费用balancesheetapproach资产负债表法bankoverdraft银行透支bankreconciliation银行往来调节表bankstatement对帐单bargainpurchaseoption优惠承购权bargainrenewaloption优惠续组权baseinventory基期存货baseyear基期basicaccountingequation会计基本方程式basicprinciples基本原则basicpstulates基本公设bearerbonds息票公司债beneficiary受益人benefitduetolosscarryback亏损递转以前年度的所得税利益benefitduetolosscarryforward亏损递转以后年度的所得税利益benefits/years-of-serviceapproach服务年资给付法best-effortsunderwriting代销betterment改良big/lilttleGAAP全部/部分（简易）会计准则billingsonconstructioninprocess预收工程款bondsoutstandingmethod流通额法bondsoutstandingmethod债券流通法bondspayable应付公司债bonusandprofitsharingplan员工奖金及分红bookvaluemethod帐面价值法bookvalueofnetassetsacquired股权净值callpremium收回溢价callprice赎回价格callprovisions收回条款callablebonds可收回公司债callablepreferredstock可收回优先股CAPaccoountingresearchbulletinsCAP分布的会计研究公报capitalexpenditure资本支出capitallease资本租赁capitalmaintenanceapproach资本维持法capitalstock股本capitalstocksubscribed已认购股份capitalsurplus资本公积capitalizationofinterest利息资本化carryingvalue帐面价值cashdisbursement现金支出簿cashdiscount现金折扣cashdividends现金股利cashequivalents约当现金cashflowanalysisandthefundsstatement现金流量分析与资金表cashflowsfromoperationactivities营业活动的现金流量cashoverandshort现金短溢cashreceiptsjournal现金收入簿cashsurrendervalueoflifeinsurance人寿保险退保现值（现金解约价值）cashier'schecks银行本票casualtylossandinsurance以外损失及保险ceiling市价上限certificatechecks保付支票certificatesofdeposit定存单changefunds找零金changeinthepresentvaluemethod现值变动法changesinaccountingestimate会计估计的变动changesinaccountingprinciple会计原则变动changesinreportingentity编制报表主体变动chargetoaccumulateddepreciation冲销累计折旧chargetoassetaccount记入资产帐户cinsistency一致性claim请求权closedcorporations非公开发行公司closing结帐coinsuranceclause共保条款collectionmethod收现法combinedoperatingloss综合营业亏损combinedoperatingprofit综合营业净利combinedrevenues综合收益committeeonaccountingprocdure(CAP)会计程序委员会committeereports专题报告commodity-backedbonds实物偿还公司债commoncarrier移交运送人commonstock普通股commonstockequivalents约当普通股commonstocksubscribed已认普通股股本common-sizefinancialstatements共同比财务报表comparability比较性comparativeanalysis比较分析comparativestatements比较报表compensatedabsences休假给付compensatingbalance补偿性存款余额(借款回存)compensationcost酬劳成本compensatoryplans酬劳性计划compensatorystockoptionplan酬劳性认股计划completedperfomancemethod全部履行法completed-contractmethod全部完工法complexcapitalstructure复杂资本结构compositemethod组合折旧法compoundinterestmethod复利法comprehensiveallocation全面分摊comprehensiveapproach全面改革法comprehensiveincome综合净利comprehensiveincome(loss)综合损益computersoftwarecosts电脑软件成本concept观念conceptofflexiblereporting弹性报道的概念conceptualframwork理论体系condemnation政府征收condensedincomestatement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consolidatedrevenues合并收益constructiondividends建设股利constructioninprocess在建工程containerdeposits容器及瓶箱押金contingencies或有事项contingentissuance或有发行contingentissuanceagreement或有发行股份的合约contingentliabilities或有负债contingentpayment或有性支付continuingfranchisefees后续权利金continuityconvention持续经营惯例contraaccount抵减科目contributedcapital投入资本contributionclause多重保险条款contributorypensionplans相对提拨退休金办法controllingaccount统制帐户controllinginterest控制能力conventionalretailmethod传统零售价法conventions惯例convertiblebonds可转换公司债convertiblepreferredstock可转换优先股copyrights著作权，版权corridorapproach走廊法costaddmarkupcontract成本加价合约costallocationmethod成本分摊法costdepletionmethod成本折耗法costflowassumption成本流动假设costindex成本指数costmethod成本法costofdoingbusiness从业成本costofgoodsmanufactured产成品成本costofinstallmentsales分期付款销货成本costpriociple;historicalcostprinciple历史成本原则costrecoverymethod成本回收法cost-benefitconstraint成本效益限制costsofconstruction工程成本比例法costsofissuingbonds公司债发行成本cost-to-costmethod工程成本比例法counter-balancingerrors互相抵消的错误couponbonds息票公司债couponrate息票利率coupons兑换券covenants债务条款credit贷creditcardsale信用卡销货credittatings信用评级crossreference互注索引cumulativecatch-upmanner累积调整方式cumulativedeficit累积亏损cumulativeeffect累积影响数cumulativeeffectadjustment当期调整法cumulativeeffectofchangeinaccountingprinciple会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciple会计原则变动累积影响数cumulativepreferredstock累积优先股currentadjustment当期调整法currentassets流动资产currentliabilities流动负债currentmaturitiesoflong-termdebts长期负债一年内到期部分currentoperatingconcept当期营业观念currentoperatingincomeconcept当期营业所得观念currenttatio流动比率currenttaxexpense(benefit)当期所得税费用（利益）currentvalue现值dateofannoucement宣告日dateofdeclaration股利宣告日dateofexpiration过期失效日dateofex-right除权日dateofpayment股利发放日dateofrecord股利基准日dealersprofitorloss经销商损益debenturebonds无担保公司债debit借debitandcreditrules借贷法则debtconversionexpense债券转换费用debtsecurities债务证券debttostockholders'equity负债对股东权益比率debttototalassetsratio负债比率decisionusefulness决策有用性decreasingchargemethod递减法deductibleamount可减除金额deductibletemporarydifference可减除暂时性差异deductiblevalue-addedtaxes留抵税额deepdiscountbonds高折价公司债defeasanceofdebt代位清偿deferredannuity递延年金deferredcharge递延借项deferredcompensationcost递延酬劳成本deferredcredits递延贷项deferredgrossprofit递延销货毛利deferreditems递延项目deferredmethod递延法deferredpaymentcontract递延付款合约deferredpensioncost递延退休金成本deferredrecognition递延认列deferredtaxasset递延所得税资产deferredtaxcredit递延所得税抵减deferredtaxexpense(benefit)递延所得税费用（利益）deferredtaxliability递延所得税负债definedbenefitplans确定给付退休金办法definedcontributionplans确定提拨退休金办法depletableassets递耗资产depletion折耗depositintransit在途存款depreciabaleassets折旧性资产depreciablecost折旧成本depreciationbase折旧基础depreciationexpense折旧费用derivativefinancialinstruments衍生性金融商品detailedprogramdesign详细程序 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 developmentcosts开发成本developmentstage创业期间developmentstage发展阶段dicisionusefulness决策的有用性differentialreporting差别报导dilutiveeffect稀释作用directfinancinglease直接融资租赁directmethod直接冲销法directmethod直接法directpricing直接评价法directwrite-offmethod直接冲销法discontinuedsegment停业部门discountonbondspayable公司债折价discountonnotespayable应付票据折价discountonnotesreceivable应收票据折价discountontransferredaccountsreceivable应收帐款转让折价discountedpresentvalue折现值discounting折算现值discountingnotesreceivable应收票据贴现discounts折价dishonorednotesreceivable拒付票据、催收票据disoveryvalue发现价值disposaldate处分日distributionstoowners分配给业主dividendduringconstructonperiod建设股息dividendinarrears特别股积欠股利dividendpay-outratio股利支付率dividendpreference股利分配优先权dividendrevenue股利收入dividendstock除息股dividendyieldratio股利收益率dividend-onstock附息股dollar-periodsmethod金额期间法dollar-valurLIFOretailmethod金额后进先出零售价法dominantindustrysegment主要产业部门donatedassets受赠资产donatedtreasurystock受赠的库藏股票double-declining-balancemethod双倍余额递减法double-entrybookkeeping复式簿记double-extensionmethod双重乘算法downstreamsales顺流交易down-streamsales顺流销货dualpresentations双重表达dueprocess审慎程序dynamicstatements动态报表earingspershare每股盈余earlyextinguishment提前偿付earned已赚得earnedsurplus盈余公积earning盈余earningpershare每股盈余economicentityassumption经济主体假设economicincome经济所得economicsubstanceoverlegalform经济实质重于法律形式economicalfactors经济因素economisorderquantity经济购买量effectiveinterestmethod利息法effectiveinterestratemethod实际利率法effectiverate有效利率effectiveyield实际利率、市场利率、有效收益率efficientmarkethypothesis效率市场假说efforts-expendedmethod工时进度比例法emergingissuestaskforce紧急问题处理小组employeebonusagreement员工红利约定employeediscount员工折扣employeestockoptionplan员工认股计划environmentalliabilities环境污染防治负债equitymethod权益法equitysecurities权益证券equivalentpercentageofinterest约当持股比例estimateditems估计项目estimatedliabilityforpremium估计赠品负债estimatedliabilityunderwarranties估计产品保证负债estimatedlossonpurchasecommitment进货合约损失estimatedresidualvalue估计残值excessearningsapproach超额盈余法excessofadditionalpensionliabilityoverunrecognizedpriorservicecostandnetassetsornetobligationsattransition未认列为退休金成本的净损失exchangable可交换性exchangerateeffects汇率变动的影响ex-dividenddate除息日executorycontract双务契约executorycosts履约成本exerciseofcallprivilege行使赎回权expectedreturnonplanassets退休金资产预期报酬expensewarrantyaccrualmethod保证费用计提法expensewarrantyapproach保证费用计提法experiencegainandloss经验损益expirationdateoftherights认股权行使截止日expirationofreturn-rightmethod退货权逾期法explorationcosts勘探成本exportsales外销销货ex-rightstock除权股extinguishmentofdebt债务清偿extraordinarygain(loss)非常损益extraordinaryrepairs大修faceamount面值facerate票面利率factor客帐代理商factoringorsaleofaccountsreceivable出售应收帐款factorysuppliesinventory物料存货feedbackvalue回馈价值fictionalcapitalgain虚构资本利得financialaccountingfundation财务会计基金会financialaccountingstandardsadvisorycouncil财务会计准则咨询委员会financialaccountingstandardsboard(FASB)财务会计准则委员会financialcapital财务资本financialflexibility财务弹性financialincome财务所得financialinstruments理财工具financialleverageindex财务杠杆指数financialmobility财务机动性financialreportingrelease财务报告丛刊financingactivities理财活动finishedgoodsinventory产成品存货firmunderwriting确定承销first-infirst-out先进先出fixedassets固定资产fixedpricecontract固定价款合约flatbenefitpensionplans定额给付退休金办法flexibility弹性floating浮动floor市价下限flow流量flow-throughmethod当期认列法footnotes附注foreiganoperationssegments国外营运部门forwards期约four-columnbankreconciliation四栏式银行往来调节表fractionalshareright畸零股权fractionalsharerights畸零股fractionalyeardepreciation不满一年的折旧计算franchiserevenue加盟特许收入franchisee加盟员franchises特许权franchisor加盟主freeonboarddestination目的地交货freeonboardshippingpoint起运点交货fullcosting全部成本法fulldisclosureprinciple充分披露原则full-costapproach全部成功法fullydilutedearningspershare完全稀释每股盈余functionalcauses功能因素functionalfactors功能因素functionalpricing功能评价法fundedpensionplans提拨基金的退休金办法fundedstatus基金提拨状况fundedstatusofpensionplan退休办法的提拨状况funds基金fundsstatement资金状况表futureamountofanannuitydue到期年金终值futureamountofanordinaryannuity普通年金终值futures期货futurescontract期货合约gaincontingencies或有利得gainondebtrestructuring债务整理利益gain(loss)onconversionofbonds公司债转换（损）益gain(loss)ondisposalof?Division处分停业部门损益gain(loss)onsaleofshort-terminvestments出售短期投资利益（损失）gainsorlossesonPBO预计给付义务损益generalassignment(pledge)一般担保generaljournal普通日记帐generalpurchasingpoweraccounting一般购买力会计generalpurposefinancialstatement一般目的财务报表generallyacceptedaccountingprinciples(GAAP)一般公认会计原则goingconcern(continuity)assumption持续经营假设goodsintransit在途商品goodwill商誉grantdate给予日grantofequityinterestinfullsettlement债务人发行权益证券以清偿负债greenmail绿色信函grossinvestmentinleasedproperty出租人的总投资grossmethod总额法grosspricemethod总额法grossprofitmethod毛利率法groupdepreciation集体折旧法groupmethod集体折旧法guaranteedbonds保证公司债guaranteedresidualvalue保证残值guideforimplementation实物指导手册hedge-deferralapproach规避递延法heldtomaturity持有至到期日held-to-maturitysecurities持有至到期日证券highratioofreturnedmerchandisetosales高退货率的销货horizontalanalysis水平分析hostiletakeover恶意并购idealism理想性identifiableintangibleassets可明确辨认的无形资产ifconvertedmethod如果转换法imapairmentofvalue价值的减损immediaterecognition当期认列impairmentofassets资产价值减损implementationconstraints操作限制implicitratecomputedbythelessor出租人的隐含利率improvements改良imputedinterestrate隐含利率，设算利率inadequacy不适用、能量不足+G668incentivestockoptionplans极力型认股计划inceptionofthelease租赁开始日incomebeforeincometaxes税前净利incomebonds所得公司债incomereporting所得报告incomestatementapproach损益表法incomesummary本期损益incometaxallocation所得税分摊incometaxbenefit所得税利益incometaxespayable应付所得税incometaxeswithheld扣缴所得税income(loss)fromcontinuingoperation持续经营部门损益income(loss)fromdiscontinuedoperation停业部门损益increasingchargemethod递增折旧法incrementalborrowingrate增额借款利率incrementaldirectcosts增额直接成本incrementalmethod增额法indexation指数换算法indirectmethod备抵法、间接法individualitemapproach个别比较法inducedconversion引诱转换industrypeculiarities行业特性industrysegments产业部门inflationaccounting通货膨胀会计infrequencyofoccurrence不常发生infrequencyofoccurrence不常发生initialdirectcost原始直接成本initialdirectcosts原始直接比例法initialfranchisefee原始权利金installmentaccountsreceivable分期应收帐款installmentpayment分期付款销货installmentsales分期付款销货installmentsalesmethod分期付款法in-substancedefeasanceofdebt视同清偿intangibleassets无形资产interactivequality互动品质interestcosts利息成本interestondiscount贴现息interestrateswaps利率交换合约interestrateswaps利率交换interesttomaturity票据利息interest-bearingnote附息票据interimdebt中期负债interimfinancialstatements期中财务报表interimperiod期中期间intermediatedebt中期负债internalauditing内部稽核internaldirectcosts内部直接成本internallydeveloped内部自行发展interperiodincometaxallocation跨期所得税分配interperiodtaxallocation跨期间所得税分摊interpolation插补法intraperiodincometaxallocation同期所得税分配intraperiodtaxallocation同期间所得税分摊inventorymethod盘存法inventoryturnover存货周转率investementtaxcredit投资租税抵减的处理investingactibities投资活动investmentrevenue-discontinuedoperation停业部门投资收益investmentrevenue-extraordinary非常投资收益investmentrevenue-ordinary一般投资收益issuancedate认股权发行日issuanceforcash现金发行issuanceofnewbondstopurchasetheoldbonds发行新债并从公开市场买回旧债issuanceoftwotypesofsecuritiesasaunit两种以上的证券合并发行issuepapers待研究问题通报、问题报告issuedcapitalstock已发行股份issuesinaccountingeducation会计教育问题研究issuranceofnewbondstoexercisethecallprivilege发行新债并行使赎回权jointcost联合成本journal日记簿、分录簿journalizing分录juniorstockplans次级股票认购计划junkbond垃圾债券just-in-timeinventorysystem即时存货系统landimprovements土地改良物lapping延期入帐largestockdiveidend大额股票股利last-infirst-out后进先出leasepaymentsreceivable应收租赁款leaseterm(duration)租赁期间leasedassetundercapitalleases租赁资产leaseholdimprovements租赁改良leaseholds租赁费legalcapital法定资本legalform法律形式lessee'sincrementalborrowingrate承租人的增额借款利率leverage财务杠杆leveragebuyouts融资购并leverageleases杠杆租赁liabilitiescallableondemand债权人立即可收回的负债liabilitydividends债票股利liabilitygainsandlosses预计给付义务损益liabilityinderstockappreciationplan员工股票增殖权负债liabilityondiscountednotesreceivable票据贴现负债liabilityontransferredaccountsreceivable应收帐款转让负债liabilityundercapitallease租赁资产LIFOliquidation后进先出存货的减少liforeserve后进先出存货准备LIFOretailmethod后进先出零售价法lineofbusiness主要行业linkchainmethod连锁法liquidatingdividend清算股利liquidity流动性liquidityindex流动性指数listedcorporations上市公司lliquidatingdividends清算股利long-termcapitaltofixedassets长期资金对固定资产比率long-terminvestments长期投资long-termliabilities长期负债long-termnotespayable长期应付票据long-termoperationalassets长期营业用资产losscarrforward亏损递转以后年度losscarryback亏损递转以前年度losscontingencies或有损失losscontingenciesrequiringaccrual应入帐的或有损失lossduetomarketdiclineofinventory存货跌价损失lossfromdiscountingofnotes票据贴现损失lossfromlong-termcontracts工程损失lossoncapitallease资本租赁损失lossonexpirationofstockrights认股权过期损失lossonimpairment价值减损损失lossonpurchasecommitment进货合约损失lossonrepossession收回商品损失lowerofcostormarketmethod成本与市价孰低法lump-sumpurchase整批购买maintenanceandcustomersupportcosts维护服务成本majorcategoriesapproach分类比较法managerialaccounting管理会计manufacturersprofitorloss制造商损益manufacturingcost制造成本marginaltaxrate边际税率markdowncancellation减价取消marketmethod市价法marketrate市场利率marketvaluemethod市价法market-relatedassetvalueofplanassets退休基金资产市价相关价值markup加价matchingprinciple配比原则materiality重要性maturityvalue到期值measurementdate衡量日merchandiseinventory商品存货mesurability可衡量性minimumleasepayments最低租金给付额minimumpensionliability最低退休金负债minorsale-leaseback小部分售后租回mislead误导mixedaccount混合帐户modificationofterms修改债务条件monetaryassets货币性资产monetaryitems货币性项目monetaryunitconvention货币评价惯例moneycapitalgain货币资本利得mortgagebonds抵押公司债movingaverage移动平均multiple-itemsapproach混合商品法multiple-poolmethod多项组合法multiple-stepformat多步式multiple-stepincomestatement多步式损益表naturalbusinessyear自然营业年度naturalresources自然资源nearnesstocash接近现金的程度negativegoodwill-badwill负商誉netaccountsreceivable应收帐款净额netadditionalmarkup净再加价netassetsornetobligationsattransition过度性净资产或净给付义务netmarkdown净减价netmethod净额法netoperationcycle净营业周期netperiodicpensioncost净退休金成本netrealizablevalue净变现损失netrealizablevaluemethod净变现价值法neutrality中立性nominalaccount虚帐户nominalrate名义利率noncashissuanceofcapitalstock非现金发行noncompensatoryplans非酬劳性计划noncompensatorystockoptionplan非酬劳性认股计划noncontributorypensionplans非相对提拨退休金办法noncumulativepreferredstock非累积优先股noninterest-bearingnote不附息票据nonmonetaryexchange非货币性交换nonmonetaryitems非货币性项目nonparticipatingpreferredstock非参加优先股nonpublicenterprises非公开发行公司nonqualifiedstockoptionplans不符合延税规定的认股计划non-reciprocaltransfer非相对转移、片面转移noparvaluestock无面额股normalshrinkage正常损耗normative规范性noteexchangeforrightsorpribileges以票据交换特殊权利或优惠notesexchangedforpropertyorservices以票据购买资产或劳务notesreceivabledishonored(pastdue)拒付应收票据notesreceivables应收票据NSF(notsufficientfund)存款不足支票numberofcompoundingperiods复利次数obligationsundercapitalleases应付租赁款obsolescence过时（陈旧）off-balancefinancing资产负债表外融资off-balance-sheetfinancing资产负债表外融资onetransactionconcept单一交易观念opencorporations公开发行公司operatingcapability营运能量operatingcycle营业周期operatinglease营业租赁operationalassets营业资产option选择权ordinaryannuity普通年金organizationcosts开办费originalsellingprice原始售价outofmind心不烦outofsight心不烦outputmeasures产出单位比例法outstandingcapitalstock流通在外股份outstandingchecks未兑现支票overfunded基金超额提拨paid-incapital投入资本parvalue面额parvaluemethod面额法parvaluestock有面额股partialallocation部分分摊participatingpreferredstock参加优先股patents专利权pay-relatedpensionplans与薪资水准有关的退休金办法pensionbenefitformula退休金给付 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pensionexpense退休金费用pensionobligation退休金给付义务pensionplanassets退休基金资产percentageapproach百分比法percentagedepletionmethod百分比折耗法percentageofgrossprofitmethod毛利百分比法percentageofoutstandingreceivables帐款余额百分比法percentage-of-completionmethod完工比例法percentage-of-receivablesapproach应收帐款百分比法percentage-of-salesapproach销货百分比法performance-typeplans绩效型计划periodexpense期间费用periodicinventorysystem定期盘存制periodicityassumption;time-periedassumption会计期间假设permanentaccount实帐户permanentdifference永久性差异perpetualinventorysystem永续盘存制pettycash零用金pettyfunds零用金phase-outperiod停业部门处分期间physicalcapital实质资本physicalcauses物质因素physicalfactors实体因素physicalinventory实地盘存制piecemealapproach局部改革法planassetgainsorlosses退休基金资产损益plantassets厂房设备pointofsale销货点poolingofinterestsmethod权益结合法post-balancesheetevents期后事项postdatedchecks远期支票posting过帐potentiallydilutiveeffect潜在稀释作用practicebulletins实务公报predeterminedprice预设价格predictivevalue预测价值preemptiverights优先认股权preferable为佳preferredstock优先股premiumonbondspayable公司债溢价premiumonnotespayable应付票据溢价premiumonnotesreceivable应收票据溢价premiums赠品preoperatingordevelopmentstage发展阶段prepaidexpenses预付费用prepaidincometaxes预付所得税prepaidvalue-addedtaxes进项税额preparingfinancialstatements决算报告preparingtrialbalance试算presentamount现值presentvalueofanannuitydue到期年金现值presentvalueofanordinaryannuity普通年金现值presentvalueofdeferredannuity递延年金现值presentvalueofnextyear'spaymentsmethod下年度付款金额现值法pretaxfinancialincome税前财务所得priceindexapproach物价指数法price-earningsratio(p/eratio)市盈率primaryearningspershare基本每股盈余principal本金principalamount到期值priorperiodadjustment前期损益调整priorservicecost前期服务成本privatecoporations私营公司