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1、-AAASB(Australian Accounting Standards Board)澳大利亚会计准则委员会Abnormal shortages非正常短缺Absences，（职工）缺勤， compensated （职工）已获补偿的缺勤Accounting，会计， ethics in 会计职业道德Accounting cycle：会计循环： adjusted trial balance 调整后试算表 adjusting entries 调整分录 closing 结账；结转 journalizing编制分录 post-closing trial balance结账后试算表 posting过账
2、preparing financial statement编制财务报表 reversing entries转回分录 steps of会计循环中的各个步骤 transactions and other event交易及其他事项 identifying/recording确认/记录 trial balance试算表Accounting information system会计信息系统Accounting policies：会计政策： on balance sheet资产负债表上的会计政策 disclosure of会计政策的披露Accounting principle会计原则；会计原理Accoun
3、ting Principles Board(APB)会计原则委员会Accounting Research Bulletins会计研究公报：Accounting standards会计准则；会计标准Accounts payable(s)应付账款Accounts receivable(s)应收账款 ages of应收账款账龄 net, accounts receivable应收账款净额 recognition of应收账款的确认 trade商业应收账款 uncollectible不可收回的应收账款 valuation of应收账款的计价Accounts receivable written off
4、应收账款的注销Accrual basis accounting：权责发生制会计： cash basis accounting vs.收付实现制会计对权责发生制会计Accrued expenses应计费用Accrued interest应计利息Accrued revenue(s)应计收入Accumulated depreciation累计折旧；累积折旧Acid-test ratio速动比率Acquisition costs购置成本；取得成本Actually refinancing实际再筹资本；实际资本调整Actuarial present value实际现值Actuaries保险精算师；保险（业
5、务）计算员Additions增置，扩建（即资本支出）Additional paid-in capital追加缴入资本；资本溢价；实收资本溢价Adjunct account附加账户Adjusted trial balance调整后试算表Administrative expense管理费用；行政费用Adverse opinion否定意见After-closing trial balance结账后的试算表Age of accounts receivables应收账款账龄AICPA Special Committee on Financial Reporting美国注册会计师协会财务报告专门委员会报告
6、Allowance method备抵法Code of Professional Conduct美国注册会计师协会职业行为准则Amortization：摊销： of bonds 债券摊销 effective-interest method实际利率法Annual reports年度报告；年报Annuity(-ies)年金Annuity due：期初年金；预付年金：AROs(asset retirement obligations)资产退役（报废）负债Arrears：拖欠款项： dividend in 积欠股利；拖欠股利Artificial loss人为损失Artistic-related inta
7、ngible assets与艺术有关的无形资产Asset expenditures资产支出Asset turnover ratio资产周转率Asset valuation资产计价Attribution period分配期间Available-for-sale securities可供销售证券Average days to sell inventory平均存货销售天数BBad debts坏账Bad debts expense坏账费用Badwill负商誉Balance sheet(s)：资产负债表；平衡表： comparative比较资产负债表 events after preparation o
8、f资产负债表日后事项 presentation of资产负债表的列报Bank accounts银行账户；银行户头Bank charges银行手续费Bank overdrafts银行透支Bank reconciliation银行往来调节表Bargain purchases，廉价购入，Basket purchase一揽子购置Bearer(coupon) bonds无记名债券Big GAAP versus little GAAP大公认会计原则对小公认会计原则Bonds：债券；契约： Discount bonds：折价债券 effective-interest method for债券的实际利率法 a
9、nd extinguishment of debt债券与债务清偿 face value of债券的票面价值 and interest dates债券与计息日 issuance of发行债券 premium债券溢价Bond amortization，债券的摊销，Bond Indentures债券契约Bonds payable：应付债券： and contra accounts应付债券与对销分录Bonus agreements奖金协议Bonus payments，红利支付，Book value(bonds)（债券）账面价值Borrowing arrangements借款安排Business com
10、binations，企业合并，Business-method patents特许经营权Buyback(s)回购（股份、债券） of treasury stock 回购库存股份Buyback agreements回购协议CCallable preferred可赎回优先股Call option认购期权；看涨期权Capital allocation资本配置Capital expenditures资本支出；基建支出Capitalization period资本化的期间Capital lease融资租赁Capital maintenance approach资本保全方法Capital stock股本Ca
11、pital structure资本结构Carrybacks，移前扣除，结转前期扣除，Carryforwards，移后扣除，结转后期扣除，Carrying amounts账面金额Cash and cash equivalents：现金及现金等价物：Cash basis accounting：收付实现制会计： modified cash basis修正的收付实现制会计Cash debt coverage ratio现金偿债能力比率Cash discounts现金折扣Cash dividends：现金股利： on common stock 普通股现金股利 on treasury stock 库存股现
12、金股利Cash dividends payable应付现金股利Cash flow hedge现金流量套期保值Cash over account现金溢余账户Cash rebates现金回扣CDs (certificates of deposits)存款单；存款证Ceiling (upper)上限（较高的）Changes in accounting estimate会计估计变更Change(s) in accounting principle：会计原则变更：Checks：支票： bouncing支票跳票 outstanding未兑现支票 paper纸质支票 postdated远期支票；期票Chec
13、kfree免检(公司)ChexSystems不良信用记录系统Claims索赔Closing结账；结转Closing entries结账分录；结账记录Closing prices收盘价；收市价Code of Professional Conduct (AICPA)（美国注册会计师协会）职业行为守则；专业操守守则Collaterized receivables作抵押的应收账款Combination methods for depreciation综合折旧法Combined statement合并报表Commercial paper商业票据Commercial substance商业实质Commit
14、ments,承诺， disclosure of 承诺的披露Committee on accounting procedure(CAP)会计程序委员会Commodity-backed bonds与商品绑定债券Comparative analysis比较分析Compensated absences带薪缺勤Compensating balances抵销余额；补偿性存款Convertible preferred stock可转换优先股Comprehensive income综合收益；全面收益Condensed income statements简明收益表Conditional expenses有条件的
15、支出Consigned goods寄销品Consignment shipment寄销发货Contingencies或有事项Contingent liabilities或有负债Continuing franchise fees持续特许权费用Continuously compounded连续复利Contra accounts,对销账户，Contract-related intangible assets合同相关的无形资产Copyrights版权Cost-benefit constraint成本效益约束Cost flow assumption成本流转假设 period costs 期间成本 prod
16、uct costs 产品成本Cost of goods available for sales or use供出售或使用商品的成本Cost of goods sold销货成本Cost-to-cost basis成本百分比法Cost-to-retail ratio零售成本率Coupons息票；赠券Credit quality信贷质量Credit risk信贷风险Credit squeeze信贷紧缩Current cash debt coverage ratio债务现金偿付比率Current maturities of long-term debt即将到期的长期负债；一年内到期的长期负债Curre
17、nt ratios流动比率Customer-related intangible assets与顾客有关的无形资产DDate of declaration(stock dividends)（股利）宣布发放日Date of payment(stock dividends)（股利）支付日Date of record(stock dividends)（股利）记录日Debenture bonds债券Debt ratings债务评级Debt to total assets ratio资产负债率Declining-balance method余额递减法Decreasing-charge methods f
18、or depreciation递减折旧法Defaults违约；拖欠；失职Deferred annuities递延年金Deferred income taxes递延所得税Deferred tax asset递延税项资产Deferred tax benefits递延税款收益Deferred tax consequences递延税款结果Deferred tax expense递延税款费用Deferred tax liabilities递延税项负债Depletion：（矿产资源的）损耗： and liquidating dividends（矿产资源的）损耗与清算性股利Deposits:存款；保证金；定
19、金；押金： legally restricted 法定存款；法定限制保证金 in transit 在途存款Derivatives：衍生工具；衍生产品： hedging 套期；对冲交易；套头交易Designated market value指定市场价值Development costs 开发成本Discontinued operations中止经营；中止业务Discount notes贴现票据Discount rate,折扣率；贴现率，Dividends股利；股息 liquidating 清算性股利 property财产股利Dividend in arrears积欠股利；拖欠股利Dividend
20、s payable应付股利Dividend policy股利政策Dividend preferences股利的附加条件Dividend yield股息率Double-declining-balance method双倍余额递减法Double-entry accounting system复式记账会计体系Dow Jones道琼斯Dupont杜邦EEarned revenues已获收入Earnings management盈余管理Earnings per common share 普通股每股收益Economic substance经济实质Effective yield实际报酬Employee pa
21、yroll deductions职工薪水的扣款Employee-related liabilities与职工相关的负债Enacted tax rate法定税率Ending inventory,期末库存Entries:记录；分录adjusting调整分录reversing转回分录Equity method：权益法：Equity securities股本证券；权益性证券Ethics道德规范Exchange rate risk汇率风险Excise tax消费税Expectations gap期望差距Extinguishment of debt债务清偿Extraordinary gains非常收益Ex
22、traordinary items非常项目Extraordinary losses非常损失FFace rate(interest)票面利率Face value(bonds)（债券）面值Factors销售代理商；应收账款代理商Factoring receivables应收账款让受Fair-value hedge公允价值套期Feedback value反馈价值Financial Accounting Foundation财务会计基金会Financial engineering财务操纵Financial flexibility财务弹性Financial forecasts财务预测Financial
23、income财务收入Financial instruments金融工具；金融票据Financial liquidity财务清偿能力；资金流动性Financial markets金融市场Financial position,财务状况Financing activities财务活动；筹资活动；融资活动Financing agreement融资协议Fixed assets固定资产Floating-rate mortgage浮动利率抵押Floor(lower)底价（较低的）f.o.b.(free on board)destination目的地离岸价格Foreign currency外汇套期；外汇对冲交
24、易Franchise(s)专营权；特许权Free cash flow自由现金流量Free on board(f.o.b.)destination目的地离岸价格Freight costs运费成本Fund(term)基金（术语）Future value:终值：of annuity年金的终值of deferred annuity递延年金终值of ordinary annuity普通年金的终值GGAAP, see Generally Accepted Accounting Principles公认会计原则Gains利益；利得Gain contingencies或有利得Gains trading交易利得
25、General checking account普通支票账户General indexes综合指数General journal entry普通日记账分录General ledger总分类账；总账Going concern concept持续经营概念Goods in transit在途商品；付运中货品Goodwill商誉Grant date授予日Gross margin percentage毛利率Gross profit percentage毛利率Guarantees被担保人；担保HHistorical cost历史成本IImpairment减损；减值Impairment test减值测试Im
26、plicit interest rate内含利率Imprest petty cash system定额备用金制Imprest system for petty cash disbursements备用金报销定额制Income bonds收益债券Income reporting收益报告Income statement(s)利润表；收益表；损益表Income taxes：所得税： depreciation所得税的减免Incorporation acts法人行为Indefinite-life intangibles无限寿命无形资产Indexes指数Initial franchise fee初始特许权
27、使用费Initial operating-losses初始经营损失Installment contracts分期付款合同Instrument，票据；文件， financial财务票据Interest：利息： capitalization of利息的资本化Interest-bearing notes付息票据Interim reports中期报告Internal controls内部控制Internally created goodwill自创商誉Internal Revenue Code（美国）国内税收法规Internal Revenue Service(IRS)（美国）国内税收总署Intraperiod tax allocation所得税期内分摊Inventory(-ies)存货Inventory turnover ratio存货周转率Investing activities投资活动 held-to-maturity securities持有至到期证券 PPE财产、厂房和设备I.O.U.s借据Issue costs发行成本-第 17 页-