会计实用英语术语.docx
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会计实用英语术语
会计实用英语术语
1.
2.
3.24.Privatelyowned（私有）
Acorporationownedbyafamily,asmallgroupofshareholders,orasingleindividual,inwhichsharesofownershiparenotpubliclysold.
25.Stockholders’equity（shareholders’equity）（股东权益）
Owners’equityofacorporation.Theexcessofassetsoverliabilitiesofacorporation.
26.Paid-incapital（实际投入资本）
Thetotalcapitalinvestmentinacorporationbyitsownersbothatandsubsequenttotheinceptionofbusiness.
27.Parvalue（票面值）
Thenominaldollaramountprintedonstockcertificates.
28.Commonstock（capitalstock）（普通股）
Stockrepresentingtheclassofownershavinga“residual”ownershipofacorporation.
29.Auditor（审计师）
Apersonwhoexaminestheinformationusedbymanagerstopreparethefinancialstatementsandatteststothecredibilityofthosestatements.
30.Certifiedpublicaccountant（CPA）（注册会计师）
IntheUnitedStates,apersonearnsthisdesignationofeducation,qualifyingexperience,andthepassingofa2-daywrittennationalexamination.
31.Audit（审计）
Anexaminationoftransactionsandfinancialstatementmadeinaccordancewithgenerallyacceptedauditingstandards.
32.Auditor’sopinion（independentopinion）（审计师意见）
Areportdescribingtheauditor’sexaminationoftransactionandfinancialstatements.Itisincludedwiththefinancialstatementsinanannualreportissuedbythecorporation.
33.Fiscalyear（会计、财政年度）
Theyearestablishedforaccountingpurposes.
34.Interimperiods（中期）
Thetimespansestablishedforaccountingpurposesthatarelessthanayear.
35.Revenues（sales）（收入OR商品销售收入）
Increasesinowners’equityarisingfromincreasesinassetsreceivedinexchangeforthedeliveryofgoodsorservicestocustomers.
36.Expenses（费用）
Decreasesinowners’equitythatarisebecausegoodsorservicesaredeliveredtocustomers.
37.Income（profit,earnings）（收益、利润）
Theexcessofrevenuesoverexpenses.
38.Retainedincome（retainedearnings,reinvestedearnings）（未分配利润）
Additionalowners’equitygeneratedbyincomeorprofits.
39.Accrualbasis（应计制、权责发生制）
Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsinthetimeperiodswhenrevenuesandexpensesoccur.
40.Cashbasis（收付实现制）
Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsonlywhencashisreceivedordisbursed.
4.42.Productcosts（产品成本）
Coststhatarelinkedwithrevenuesandarechargedasexpenseswhentherelatedrevenuesisrecognized.
43.Costofgoodssold（costofsales）（销售成本）
Theoriginalacquisitioncostoftheinventorythatwassoldtocustomersduringthereportingperiod.
44.Matching（配比）
Therecordingofexpensesinthesametimeperiodastherelatedrevenuesarerecognized.
45.Periodcosts（期间成本）
Itemsidentifieddirectlyasexpensesofthetimeperiodinwhichtheyareincurred.
46.Costrecovery
Theconceptbywhichsomepurchasesofgoodsorservicesarerecordedasassetsbecausetheircostsareexpectedtoberecoveredintheformofcashinflows（orreducedcashoutflows）infutureperiod.
47.Depreciation（折旧）
Thesystematicallocationoftheacquisitioncostoflong-livedoffixedassetstotheexpensesaccountsofparticularperiodsthatbenefitfromtheuseoftheassets.
48.Netincome（净利润）
Theremainderafterallexpenseshasbeendeductedfromrevenues.
49.Incomestatement（statementofearnings,operatingstatement）（收益表）
Areportofallrevenuesandexpensespertainingtoaspecifictimeperiod.
50.Statementofcashflows（cashflowstatement）（现金流量表）
Arequiredstatementthatreportsthecashreceiptsandcashpaymentsofanentityduringaparticularperiod.
51.Netloss（净损失）
Thedifferencebetweenrevenuesandexpenseswhenexpensesexceedrevenues.
52.Cashdividends（现金股利）
Distributionofcashtostockholdersthatreduceretainedincome.
53.Statementofretainedincome（利润分配表）
Astatementthatliststhebeginningbalanceinretainedincome,followedbyadescriptionofanychangesthatoccurredduringtheperiod,andtheendingbalance.
54.Statementofincomeandretainedincome（收入及利润分配表）
Astatementthatincludedastatementofretainedincomeatthebottomofanincomestatement.
55.Earningspershare（EPS）（每股收益）
Netincomedividedbyaveragenumberofcommonsharesoutstanding.
56.Price-earningsratio（P-E）（市盈率）
Marketpricepershareofcommonstockdividedbyearningspershareofcommonstock.
57.Dividend-yieldratio（股息率）
Commondividendspersharedividendbymarketpricepershare.
58.Dividend-payoutratio（派息率）
Commondividendspersharedividendbyearningspershare.
59.Double-entrysystem（复试记账法）
Themethodusuallyfollowedforrecordingtransactions,wherebyatleasttwoaccountsarealwaysaffectedbyeachtransaction.
60.Ledger（分类账）
Therecordsforagroupofrelatedaccountskeptcurrentinasystematicmanner.
5.61.Generalledger（总分类账）
Thecollectionofaccountsthataccumulatestheamountsreportedinthemajorfinancialstatements.
62.T-account（T形账户）
SimplifiedversionofledgeraccountsthattakestheformofthecapitalletterT.
63.Balance（余额）
Thedifferencebetweenthetotalleft-sideandright-sideamountsinanaccountatanyparticulartime.
64.Debit（借方）
Anentryorbalanceontheleftsideofanaccount.
65.Credit（贷方）
Anentryorbalanceontherightsideofanaccount.
66.Charge（Debit）
Awordoftenusedinsteadofdebit.
67.Sourcedocuments（原始凭证）
Thesupportingoriginalrecordsofanytransactions.
68.Bookoforiginalentry（原始分录帐本）
Aformalchronologicalrecordofhowtheentity’stransactionsaffectthebalancesinpertinentaccounts.
69.Generaljournal（普通日记账）
Themostcommonexampleofabookoforiginalentry;acompletechronologicalrecordoftransactions.
70.Trialbalance（试算表）
Alistofallaccountsinthegeneralledgerwiththeirbalance.
71.Journalizing（记入分类帐）
Theprocessofenteringtransactionsintothejournal.
72.Journalentry（日记帐分录）
Ananalysisoftheaffectsofatransactionontheaccounts,usuallyaccompaniedbyanexplanation.
6.81.Accumulateddepreciation（allowancefordepreciation）（累计折旧）
Thecumulativesumofalldepreciationrecognizedsincethedateofacquisitionoftheparticularassetsdescribed.
82.Dataprocessing数据处理
Thetotalitytotheproceduresusedtorecord,analyzestore,andreportonchosenactivities.
83.Explicittransactions（显性交易）
Eventssuchascashreceiptsanddisbursements,creditpurchases,andcreditsalesthattriggernearlyallday-to-dayroutineentries.
84.Implicittransactions（非显性交易）
Events（suchasthepassageoftime）thatdonotgeneratesourcedocumentsorvisibleevidenceoftheeventandarenotrecognizedintheaccountingrecordsuntiltheendofanaccountingperiod.
85.Adjustments（adjustingentries）（调帐）
End-of-periodentriesthatassignthefinancialeffectsofimplicittransactionstotheappropriatetimeperiods.
86.Accrue（应计）
Toaccumulateareceivableorpayableduringagivenperiodeventhoughnoexplicittransactionsoccurs.
87.Unearnedrevenue（revenuereceivedinadvance,deferredrevenue,deferredcredit）（未实现收入）
Revenuereceivedandrecordedbeforeitisearned.
88.Pretaxincome（税前利润）
Incomebeforeincometaxes.
89.Classifiedbalancesheet（分类资产负债表）
Abalancesheetthatgroupstheaccountsintosubcategoriestohelpreadersquicklygainaperspectiveonthecompany’sfinancialposition.
90.Currentassets（流动资产）
Cashplusassetsthatareexpectedtobeconvertedtocashorsoldorconsumedduringthenext12monthsorwithinthenormaloperatingcycleiflongerthatayear.
91.Currentliabilities（流动负债）
Liabilitiesthatfallduewithinthecomingyearorwithinthenormaloperatingcycleiflongerthanayear.
92.Workingcapital（营运资金、资本）
Theexcessofcurrentassetsovercurrentliabilities.
93.Solvency（偿付能力）
Anentity’sabilitytomeetitsimmediatefinancialobligationsastheybecomedue.
94.Currentratio（workingcapitalratio）（流动比率）
Currentassetsdividedbycurrentliabilities.
Currentratio=Currentassets/Currentliabilities.
7.95.Reportformat（报表格式之一）
Aclassifiedbalancesheetwiththeassetsatthetop.
Example:
BalanceSheet,January31,20X2
Assets19991998
Currentassets
Cash
Accountsreceivable
……
Totalcurrentassets
Long-termassets
Storeequipment
Accumulateddepreciation
Totalassets
LiabilitiesandOwners’Equity19991998
Currentliabilities
Notepayable
Accountspayable
…
Totalcurrentliabilities
Stockholder’sequity
Paid-incapital
Retainedincome
Totalliabilitiesandowners’equity
96.Accountformat（报表格式之二）
Aclassifiedbalancesheetwiththeassetsattheleft.
Example:
BalanceSheet,January31,20X2
AssetsLiabilitiesandOwners’Equity
CurrentassetsCurrentliabilities
CashNotepayable
AccountsreceivableAccountspayable
……
TotalcurrentassetsTotalcurrentliabilities
Long-termassetsStockholder’sequity
StoreequipmentPaid-incapital
AccumulateddepreciationRetainedincome
TotalTotal
97.Single-stepincomestatement（单一步骤收入表）
Anincomestatementthatgroupsallrevenuestogetherandthenlistsanddeductsallexpensestogetherwithoutdrawinganyintermediatesubtotals.
98.Multiple-stepincomestatement（复合步骤收入表）
Anincomestatementthatcontainsoneormoresubtotalsthathighlightsignificantrelationships.
99.Grossprofit（grossmargin）（毛利）
Theexcessofsalesrevenueoverthecostoftheinventorythatwassold.
100.Operatingincome（operatingprofit）（营业收入）
Grossprofitlessalloperatingexpenses.
8.101.Profitability（收益能力）
Theabilityofacompanytoprovideinvestorswithaparticularrateofreturnontheirinvestment.
102.Grossprofitpercentage（grossmarginpercentage）（毛利率）
Grossprofitdividedbysales.
Gro
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