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accelerateddepreciation加速折旧法account帐户、会计科目accountingcycle会计循环accountingchanges会计变动accountingincome会计收益accountingpolicies会计政策accountingprinciplesboard(APB)会计原则委员会accountingstandardsexecutivecoomittee会计准则执行委员会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accruedrevenues应收收入accumulateddepreciation累计折旧acid-testratio酸性测试比率presentvalue现值additionalmarkup再加价additionalmarkupcancellation再加价取消aditionalpaid-incapital资本公积adjusting调整agingoftheaccountsapproach帐龄分析法allowancefordoubtfulaccounts坏帐准备allowancemethod备抵法allowancetoreduceinventorytomarket存货跌价准备allowancetoreduceshort-terminvestmentstomarket短期投资跌价准备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拨定留存收益assetexpenditure资本支出assets资产associatingcauseandeffect因果关系直接配属attribution摊计auditor'sreport审计 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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baseinventory基期存货baseyear基期basicaccountingequation会计基本方程式basicprinciples基本原则bearerbonds息票公司债beneficiary受益人betterment改良billingsonconstructioninprocess预收工程款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capitalexpenditure资本支出capitallease资本租赁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cashdiscount现金折扣cashdividends现金股利cashequivalents现金等价物cashflowsfromoperationactivities营业活动的现金流量cashoverandshort现金短溢certificatesofdeposit定存单changefunds找零金changesinaccountingestimate会计估计的变动changesinaccountingprinciple会计原则变动changesinreportingentity编制报表主体变动consistency一致性claim请求权closedcorporations非公开发行公司closing结帐collectionmethod收现法commonstock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compensatorystockoptionplan酬劳性认股 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 completedperfomancemethod全部履行法completed-contractmethod全部完工法complexcapitalstructure复杂资本结构compoundinterestmethod复利法comprehensiveapproach全面改革法computersoftwarecosts电脑软件成本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constructioninprocess在建工程contingencies或有事项contingentliabilities或有负债continuityconvention持续经营惯例contraaccount抵减科目contributedcapital投入资本controllingaccount统制帐户conventions惯例convertiblebonds可转换公司债convertiblepreferredstock可转换优先股copyrights著作权，版权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costofgoodsmanufactured产成品成本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coupons兑换券covenants债务条款credit贷creditcardsale信用卡销货creditratings信用评级crossreference交叉索引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currenttatio流动比率currenttaxexpense(benefit)当期所得税费用（利益）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股权登记日debenturebonds无担保公司债debit借debitandcreditrules借贷法则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deferredrecognition递延认列deferredtaxasset递延所得税资产deferredtaxliability递延所得税负债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developmentcosts开发成本dicisionusefulness决策的有用性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discountedpresentvalue折现值discountingnotesreceivable应收票据贴现dishonorednotesreceivable拒付票据、催收票据disposaldate处分日distributionstoowners分配给业主dividendpay-outratio股利支付率dividendrevenue股利收入dividendyieldratio股利收益率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economicentityassumption经济主体假设economicincome经济所得economicsubstanceoverlegalform经济实质重于法律形式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employeediscount员工折扣employeestockoptionplan员工认股计划equitymethod权益法equitysecurities权益证券equivalentpercentageofinterest约当持股比例estimateditems估计项目estimatedliabilityunderwarranties估计产品保证负债estimatedresidualvalue估计残值excessearningsapproach超额盈余法exchangable可交换性exchangerateeffects汇率变动的影响ex-dividenddate除息日executorycontract待执行 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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expirationdateoftherights认股权行使截止日expirationofreturn-rightmethod退货权逾期法explorationcosts勘探成本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feedbackvalue回馈价值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financingactivities理财活动finishedgoodsinventory产成品存货first-infirst-out先进先出fixedassets固定资产flexibility弹性floating浮动floor市价下限flow流量footnotes附注four-columnbankreconciliation四栏式银行往来调节表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gaincontingencies或有利得gain(loss)onconversionofbonds公司债转换（损）益gain(loss)onsaleofshort-terminvestments出售短期投资利益（损失）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greenmail绿色信函grossmethod总额法grossprofitmethod毛利率法guaranteedbonds保证公司债guaranteedresidualvalue保证残值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imapairmentofvalue价值的减损impairmentofassets资产价值减损implicitratecomputedbythelessor出租人的隐含利率improvements改良imputedinterestrate隐含利率，设算利率inceptionofthelease租赁开始日incomebeforeincometaxes税前净利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incrementalborrowingrate增额借款利率incrementaldirectcosts增额直接成本incrementalmethod增额法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initialdirectcost原始直接成本initialfranchisefee原始权利金installmentaccountsreceivable分期应收帐款installmentsales分期付款销货installmentsalesmethod分期付款法in-substancedefeasanceofdebt视同清偿intangibleassets无形资产interestcosts利息成本interestondiscount贴现息interestrateswaps利率交换interest-bearingnote附息票据interimdebt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interpolation插补法intraperiodincometaxallocation同期所得税分配inventorymethod盘存法inventoryturnover存货周转率investementtaxcredit投资租税抵减的处理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journal日记簿、分录簿journalizing分录junkbond垃圾债券just-in-timeinventorysystem即时存货系统landimprovements土地改良物largestockdiveidend大额股票股利last-infirst-out后进先出leaseterm(duration)租赁期间leasedassetundercapitalleases租赁资产leaseholdimprovements租赁改良legalcapital法定资本legalform法律形式leverage财务杠杆leveragebuyouts融资购并leverageleases杠杆租赁LIFOliquidation后进先出存货的减少liforeserve后进先出存货准备lineofbusiness主要行业liquidity流动性listedcorporations上市公司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losscontingencies或有损失lossfromdiscountingofnotes票据贴现损失lossfromlong-termcontracts工程损失lossonimpairment价值减损损失lowerofcostormarketmethod成本与市价孰低法lump-sumpurchase整批购买managerialaccounting管理会计manufacturingcost制造成本marginaltaxrate边际税率markdowncancellation减价取消marketmethod市价法marketvaluemethod市价法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mislead误导monetaryassets货币性资产monetaryitems货币性项目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netaccountsreceivable应收帐款净额netadditionalmarkup净再加价netmarkdown净减价netmethod净额法netrealizablevaluemethod净变现价值法neutrality中立性nominalaccount虚帐户nominalrate名义利率noncompensatoryplans非酬劳性计划noncompensatorystockoptionplan非酬劳性认股计划noncumulativepreferredstock非累积优先股noninterest-bearingnote不附息票据nonmonetaryitems非货币性项目nonparticipatingpreferredstock非参加优先股noparvaluestock无面额股normalshrinkage正常损耗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off-balance-sheetfinancing资产负债表外融资operatingcycle营业周期operatinglease营业租赁operationalassets营业资产option选择权ordinaryannuity普通年金originalsellingprice原始售价outputmeasures产出单位比例法outstandingcapitalstock流通在外股份outstandingchecks未兑现支票paid-incapital投入资本parvalue面额parvaluemethod面额法parvaluestock有面额股participatingpreferredstock参加优先股percentageapproach百分比法percentagedepletionmethod百分比折耗法percentageofgrossprofitmethod毛利百分比法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periodexpense期间费用periodicinventorysystem定期盘存制permanentaccount实帐户permanentdifference永久性差异perpetualinventorysystem永续盘存制pettycash零用金physicalcauses物质因素physicalinventory实地盘存制plantassets厂房设备pointofsale销货点poolingofinterestsmethod权益结合法post-balancesheetevents期后事项posting过帐predictivevalue预测价值preemptiverights优先认股权preferredstock优先股prepaidexpenses预付费用prepaidincometaxes预付所得税preparingtrialbalance试算presentamount现值presentvalueofanannuitydue到期年金现值presentvalueofanordinaryannuity普通年金现值priceindexapproach物价指数法price-earningsratio(p/eratio)市盈率primaryearningspershare基本每股盈余principal本金priorperiodadjustment前期损益调整probable很有可能productwarranty产品售后服务保证pro-formaamounts拟制资料propertyrights财产权property,plantandequipment厂房设备proportionalmethod比例法proportionalperformancemethod比例履行法、purchasecommitments进货合约purchasediscount进货折扣purchaseretuenandallowance进货退回及折让quickassets速动资产quickratio速动比率rateofreturnontotalassets总资产报酬率ratioanalysis比率分析rawmaterialinventory原料存货reacquisitionprice收回价格readilydeterminablefairvalue具有明确的公平价值readymarketability变现性realaccount实帐户realestatelease不动产租赁reasonablypossible有可能receivables应收款项receivablesturnover应收帐款周转率recover回收recoverabilitytest可回收性测试refinancing再融资relatedpartytransactions关系人交易relativesalesvaluemethod相对售价法relevance相关性reliability可靠性realizable可实现realized已实现remote极少可能repairsandmaintenance修理与维护repaymentatmaturity到期直接偿付replacementcost重置成本replacementmethod重置法replenishofpettycash零用金的拨补representationalfaithfulness忠实表达researchanddevelopmentcosts研究开发支出（成本）researchmonograph研究论丛reserve准备residualvalue残值restorationcosts回复原状成本retailinventorymethod-FIFO先进先出成本零售价法retailmethod零售价法retainedearnings留存收益retroactiverestatement追溯重编法returnofcapital资本的退回returnoninvestment投资报酬率revenue(expense)expenditure收益支出revenuefromlong-termcontracts工程收入revenueprinciple;revenuerecognitionprinciple收入认列原则revenuescollectedinadvance预收收入reversingentry转回分录riskfree无风险salesandleaseback售后租回salesdiscount销货折扣salesdiscountnottaken顾客未取得折扣salesreturnandallowance销货退回与折让saleswithbuybackagreement附买回合约的销货saleswithhighratesofreturn高退货率的销货salvagevalue残值secondarycapitalmarket次级资本市场secretreserve秘密准备securedbonds附担保公司债securitiesandexchangecommission(SEC)证券交易委员会seethrough看穿segmentreporting分部报告self-constructedassets自建资产servicecosts服务成本servicehoursmethod工作时间法servicelife耐用年限short-terminvestments短期投资significantindustrysegment重要产业部门significantinfluence重大影响力simplecapitalstructure简单资本结构simpleinterest单利single-stepformat单步式single-stepincomestatement单步式损益表sinkingfundmethod偿债基金法sinkingfunds偿债基金smallstockdividend小额股票股利softwareproductioncosts软件生产成本sourcedocuments原始凭证specialcolumn专栏specialjournal特种日记帐specificidentification个别认定specificallyidentifiable可个别辨认standardcost 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成本standardcostsystem标准成本法statedcapital法定资本statedinterestrate票面利率statedrate名义利率statedvalue设定价值statementofcashflows现金流量表statementofchangesinfinancialposition财务状况变动表statementofsourcesandapplicationsoffunds资金来源运用表statementsoffinancialaccountingconcepts财务会计概念公报statementsoffinancialaccountingstandardsandinterpretations财务会计准则公报及公报的解释staticanalysis静态分析staticstatements静态报表statutorydepletionmethod法定折耗法stockdividends股票股利stockoptionplan员工认股计划stockrights认股权stocksplits股票分割stockwarrants认股权、认股证stockholders'equity股东权益stockholders'equitytofixedassets股东权益对固定资产比率stockholders'equitytototalassets权益比率straight-linemethod直线法structuralanalysis结构分析subscribedstock已认购股本subscriptionsreceivable应收股款subsequentevents期后事项subsidaryaccounts明细帐、子目successfuleffortsapproach勘探成功法sum-of-the-years'-digitsmethod年数合计法supermajorityvote绝大多数票决supplementaryinformation补充资讯supportingschedules补充附表swaps交换权systemmaticandrationalallocation系统而合理的分摊taxcredit所得税抵减taxableamount应课税金额taxableincome课税所得taxesrefundreceivable应退税额technicalbulletins技术性公报technologicalfeasibility技术可行性temporaryaccount虚帐户temporarydifferences暂时性差异temporaryinvestment临时投资theory理论timeperiodconvention会计期间惯例timevalueofthemoney货币时间价值timeliness及时性times-interest-earnedratio利息保障倍数timingdifference时间性差异totalassetturnover总资产周转率tradediscount商业折扣trade-ins抵换trademarks商标权tradingsecurities经常交易证券transactionapproach交易法treasurystock库藏股treasurystockmethod库藏股票法trendanalysis趋势分析trialanderrormethod试误法trialbalance试算表troubleddebtrestructurings财务困难债务整理truenoparstock无面值股票trustee信托人twotransactionsconcept两项交易观念unaffiliatedcustomer非关系企业的客户unappropriated未指拨underlyingassumptions基本假设understandability可理解性unearnedfranchisefees预收加盟特许收入unearnedinterestrevenue未实现利息收入uniformity统一性unitlifomethod单位后进先出法unitpricing单位评价法unit-of-measureassumption;monetaryunitassumption货币计量假设unitsofproductionmethod生产数量法units-of-outputmethod生产数量法unlistedorover-the-countercorporations上柜（非上市）公司unrealizedcapital未实现资本unrealizedcapitalgainsorlosses未实现资本增值或损失unrealizedgainonmarketvaluerecoveryofshort-terminvestments短期投资未实现市价回升利益unrealizedgainorloss未实现损益unrealizedholdinggainorloss未实现持有损益unrealizedlossonlong-terminvestments长期投资未实现跌价损失unrealizedlossonshort-terminvestments短期投资未实现跌价损失unusualinnature性质特殊valuationaccount评价科目variablecosting变动成本法verifiability可验证性verticalanalysis垂直分析vestedrights既得权利visualinspectionmethod目视法wateredstock掺水股本weightedaverage加权平均weighted-averageamountofaccumulatedexpenditures累积支出的平均数where-gotandwhere-gonestatement资金来源与用途表withrecourse有追索权withholding代扣款项withoutrecourse无追索权workinprocessinventory在产品存货workingcapital营运资金workingcapitalratio流动比率workingmodel作业模型worksheetmethod工作底稿法years-of-servicemethod预期服务年数法