obsolescence

会计accounting

决策人DecisionMaker

投资人Investor

股东Shareholder

债权人Creditor

财务会计FinancialAccounting

管理会计ManagementAccounting

成本会计CostAccounting

私业会计PrivateAccounting

公众会计PublicAccounting

注册会计师CPACertifiedPublicAccountant

国际会计准则委员会IASC

美国注册会计师协会AICPA

财务会计准则委员会FASB

管理会计协会IMA

美国会计学会AAA

税务稽核署IRS

独资企业Proprietorship

合伙人企业Partnership

公司Corporation

会计目标AccountingObjectives

会计假设AccountingAssumptions

会计要素AccountingElements

会计原则AccountingPrinciples

会计实务过程AccountingProcedures

财务报表FinancialStatements

财务分析FinancialAnalysis

会计主体假设Separate—entityAssumption

货币计量假设Unit-of-measureAssumption

持续经营假设Continuity(Going—concern)Assumption

会计分期假设Time—periodAssumption

资产Ast

负债Liability

业主权益Owner'sEquity

收入Revenue

费用Expen

收益Income

亏损Loss

历史成本原则CostPrinciple

收入实现原则RevenuePrinciple

配比原则MatchingPrinciple

全面披露原则Full—disclosure（Reporting）Principle

客观性原则ObjectivePrinciple

一致性原则ConsistentPrinciple

可比性原则ComparabilityPrinciple

重大性原则MaterialityPrinciple

稳健性原则ConrvatismPrinciple

权责发生制AccrualBasis

现金收付制CashBasis

财务报告FinancialReport

流动资产Currentasts

流动负债CurrentLiabilities

长期负债Long-termLiabilities

投入资本ContributedCapital

留存收益RetainedEarning

(2）会计循环

会计循环AccountingProcedure/Cycle

会计信息系统AccountinginformationSystem

帐户Ledger

会计科目Account

会计分录Journalentry

原始凭证SourceDocument

日记帐Journal

总分类帐GeneralLedger

明细分类帐SubsidiaryLedger

试算平衡TrialBalance

现金收款日记帐Cashreceiptjournal

现金付款日记帐Cashdisburmentsjournal

销售日记帐SalesJournal

购货日记帐PurchaJournal

普通日记帐GeneralJournal

工作底稿Worksheet

调整分录Adjustingentries

结帐Closingentries

(3)现金与应收帐款

现金Cash

银行存款Cashinbank

库存现金Cashinhand

流动资产Currentasts

偿债基金Sinkingfund

定额备用金Imprestpettycash

支票Check（cheque）

银行对帐单Bankstatement

银行存款调节表Bankreconciliationstatement

在途存款Outstandingdeposit

在途支票Outstandingcheck

应付凭单Voucherspayable

应收帐款Accountreceivable

应收票据Notereceivable

起运点交货价F.O。Bshippingpoint

目的地交货价F.O。Bdestinationpoint

商业折扣Tradediscount

现金折扣Cashdiscount

销售退回及折让Salesreturnandallowance

坏帐费用Baddebtexpen

备抵法Allowancemethod

备抵坏帐Baddebtallowance

损益表法Incomestatementapproach

资产负债表法Balancesheetapproach

帐龄分析法Aginganalysismethod

直接冲销法Directwrite-offmethod

带息票据Interestbearingnote

不带息票据Non—interestbearingnote

出票人Maker

受款人Payee

本金Principal

利息率Interestrate

到期日Maturitydate

本票Promissorynote

贴现Discount

背书Endor

拒付费Protestfeecom

(4）存货

存货Inventory

商品存货Merchandiinventory

产成品存货Finishedgoodsinventory

在产品存货Workinprocessinventory

原材料存货Rawmaterialsinventory

起运地离岸价格F。O。Bshippingpoint

目的地抵岸价格F。nation

寄销Consignment

寄销人Consignor

承销人Consignee

定期盘存Periodicinventory

永续盘存Perpetualinventory

购货Purcha

购货折让和折扣Purchaallowanceanddiscounts

存货盈余或短缺Inventoryoveragesandshortages

分批认定法Specificidentification

加权平均法Weightedaverage

先进先出法First-in,first-outorFIFO

后进先出法Lost-in，first-outorLIFO

移动平均法Movingaverage

成本或市价孰低法LowerofcostormarketorLCM

市价Marketvalue

重置成本Replacementcost

可变现净值Netrealizablevalue

上限Upperlimit

下限Lowerlimit

毛利法Grossmarginmethod

零售价格法Retailmethod

成本率Costratio

（5）长期投资

长期投资Long—terminvestment

长期股票投资Investmentonstocks

长期债券投资Investmentonbonds

成本法Costmethod

权益法Equitymethod

合并法Consolidationmethod

股利宣布日Declarationdate

股权登记日Dateofrecord

除息日Ex—dividenddate

付息日Paymentdate

债券面值Facevalue,Parvalue

债券折价Discountonbonds

债券溢价Premiumonbonds

票面利率Contractinterestrate,statedrate

市场利率Marketinterestratio,Effectiverate

普通股CommonStock

优先股PreferredStock

现金股利Cashdividends

股票股利Stockdividends

清算股利Liquidatingdividends

到期日Maturitydate

到期值Maturityvalue

直线摊销法Straight-Linemethodofamortization

实际利息摊销法Effective-interestmethodofamortization

(6)固定资产

固定资产PlantastsorFixedasts

原值Originalvalue

预计使用年限Expectedufullife

预计残值Estimatedresidualvalue

折旧费用Depreciationexpen

累计折旧Accumulateddepreciation

帐面价值Carryingvalue

应提折旧成本Depreciationcost

净值Netvalue

在建工程Construction-in—process

磨损Wearandtear

过时Obsolescence

直线法Straight—linemethod(SL）

工作量法Units—of-productionmethod(UOP)

加速折旧法Accelerateddepreciationmethod

双倍余额递减法Double-decliningbalancemethod(DDB）

年数总和法Sum-of—the-years-digitsmethod(SYD)

以旧换新Tradein

经营租赁Operatinglea

融资租赁Capitallea

廉价购买权Bargainpurchaoption（BPO)

资产负债表外筹资Off-balance-sheetfinancing

最低租赁付款额Minimumleapayments

(7）无形资产

无形资产Intangibleasts

专利权Patents

商标权Trademarks，Tradenames

著作权Copyrights

特许权或专营权Franchis

商誉Goodwill

开办费Organizationcost

租赁权Leahold

摊销Amortization

(8）流动负债

负债Liability

流动负债Currentliability

应付帐款Accountpayable

应付票据Notespayable

贴现票据Discountnotes

长期负债一年内到期部分Currentmaturitiesoflong-termliabilities

应付股利Dividendspayable

预收收益Prepaymentsbycustomers

存入保证金Refundabledeposits

应付费用Accrualexpen

增值税valueaddedtax

营业税Businesstax

应付所得税Incometaxpayable

应付奖金Bonuspayable

产品质量担保负债Estimatedliabilitiesunderproductwarranties

赠品和兑换券Premiums,couponsandtradingstamps

或有事项Contingency

或有负债Contingent

或有损失Losscontingencies

或有利得Gaincontingencies

永久性差异Permanentdifference

时间性差异Timingdifference

应付税款法Taxespayablemethod

纳税影响会计法Taxeffectaccountingmethod

递延所得税负债法Deferredincometaxliabilitymethod

(9)长期负债

长期负债Long—termLiabilities

应付公司债券Bondspayable

有担保品的公司债券SecuredBonds

抵押公司债券MortgageBonds

保证公司债券GuaranteedBonds

信用公司债券DebentureBonds

一次还本公司债券TermBonds

分期还本公司债券SerialBonds

可转换公司债券ConvertibleBonds

可赎回公司债券CallableBonds

可要求公司债券RedeemableBonds

记名公司债券RegisteredBonds

无记名公司债券CouponBonds

普通公司债券OrdinaryBonds

收益公司债券IncomeBonds

名义利率,票面利率Nominalrate

实际利率Actualrate

有效利率Effectiverate

溢价Premium

折价Discount

面值Parvalue

直线法Straight—linemethod

实际利率法Effectiveinterestmethod

到期直接偿付Repaymentatmaturity

提前偿付Repaymentatadvance

偿债基金Sinkingfund

长期应付票据Long-termnotespayable

抵押借款Mortgageloan

（10）业主权益

权益Equity

业主权益Owner’quity

股东权益Stockholder'quity

投入资本Contributedcapital

缴入资本Paid-incapital

股本Capitalstock

资本公积Capitalsurplus

留存收益Retainedearnings

核定股本Authorizedcapitalstock

实收资本Issuedcapitalstock

发行在外股本Outstandingcapitalstock

库藏股Treasurystock

普通股Commonstock

优先股Preferredstock

累积优先股Cumulativepreferredstock

非累积优先股Noncumulativepreferredstock

完全参加优先股Fullyparticipatingpreferredstock

部分参加优先股Partiallyparticipatingpreferredstock

非部分参加优先股Nonpartiallyparticipatingpreferredstock

现金发行Issuanceforcash

非现金发行Issuancefornoncashconsideration

股票的合并发行Lump—sumsalesofstock

发行成本Issuancecost

成本法Costmethod

面值法Parvaluemethod

捐赠资本Donatedcapital

盈余分配Distributionofearnings

股利Dividend

股利政策Dividendpolicy

宣布日Dateofdeclaration

股权登记日Dateofrecord

除息日Ex-dividenddate

股利支付日Dateofpayment

现金股利Cashdividend

股票股利Stockdividend

拨款appropriation

(11)财务报表

财务报表FinancialStatement

资产负债表BalanceSheet

收益表IncomeStatement

帐户式AccountForm

报告式ReportForm

编制(报表）Prepare

工作底稿Worksheet

多步式Multi-step

单步式Single-step

（12）财务状况变动表

财务状况变动表中的现金基础SCFP。CashBasis

(现金流量表)

财务状况变动表中的营运资金基础SCFP。WorkingCapitalBasis

（资金来源与运用表)

营运资金WorkingCapital

全部资源概念All—resourcesconcept

直接交换业务Directexchanges

正常营业活动Normaloperatingactivities

财务活动Financingactivities

投资活动Investingactivities

（13）财务报表分析

财务报表分析Analysisoffinancialstatements

比较财务报表Comparativefinancialstatements

趋势百分比Trendpercentage

比率Ratios

普通股每股收益Earningspershareofcommonstock

股利收益率Dividendyieldratio

价益比Price—earningsratio

普通股每股帐面价值Bookvaluepershareofcommonstock

资本报酬率Returnoninvestment

总资产报酬率Returnontotalast

债券收益率Yieldrateonbonds

已获利息倍数Numberoftimesinterestearned

债券比率Debtratio

优先股收益率Yieldrateonpreferredstock

营运资本WorkingCapital

周转Turnover

存货周转率Inventoryturnover

应收帐款周转率Accountsreceivableturnover

流动比率Currentratio

速动比率Quickratio

酸性试验比率Acidtestratio

(14）合并财务报表

合并财务报表Consolidatedfinancialstatements

吸收合并Merger

创立合并Consolidation

控股公司Parentcompany

附属公司Subsidiarycompany

少数股权Minorityinterest

权益联营合并Poolingofinterest

购买合并Combinationbypurcha

权益法Equitymethod

成本法Costmethod

(15)物价变动中的会计计量

物价变动之会计Price-levelchangesaccounting

一般物价水平会计Generalprice—levelaccounting

货币购买力会计Purchasing—poweraccounting

统一币值会计Constantdollaraccounting

历史成本Historicalcost

现行价值会计Currentvalueaccounting

现行成本Currentcost

重置成本Replacementcost

物价指数Price-levelindex

国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNP

deflator)

消费物价指数Consumerpriceindex(orCPI）

批发物价指数Wholesalepriceindex

货币性资产Monetaryasts

货币性负债Monetaryliabilities

货币购买力损益Purchasing-powergainsorloss

资产持有损益Holdinggainsorloss

未实现的资产持有损益Unrealizedholdinggainsorloss

1资产asts11~12流动资产currentasts111现金及约

当现金cashandcashequivalents1111库存现金cashonhand1112零

用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116

在途现金cashintransit1117约当现金cashequivalents1118其它现

金及约当现金othercashandcashequivalents112短期投资short—term

investment1121短期投资-股票short—terminvestments-stock1122

短期投资-短期票券short—terminvestments-short—termnotesandbills1123

短期投资-政府债券short-terminvestments-governmentbonds1124短期投资

-受益凭证short—terminvestments-beneficiarycertificates1125短期投资—公

司债short-terminvestments-corporatebonds1128短期投资-其它short—term

investments—other1129备抵短期投资跌价损失allowanceforreductionof

short-terminvestmenttomarket113应收票据notesreceivable1131

应收票据notesreceivable1132应收票据贴现discountednotesreceivable

1137应收票据-关系人notesreceivable-relatedparties1138其它应收

票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-

tibleaccounts-notesreceivable114应收帐款accountsreceivable1141

应收帐款accountsreceivable1142应收分期帐款installmentaccounts

receivable1147应收帐款-关系人accountsreceivable-relatedparties1149

备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118

其它应收款otherreceivables1181应收出售远汇款forwardexchangecontract

receivable

1182应收远汇款-外币forwardexchangecontractreceivable—foreigncurrencies

1183买卖远汇折价discountonforwardex—changecontract1184应收收益

earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187

其它应收款—关系人otherreceivables—relatedparties1188其它应收款—

其它otherreceivables-other1189备抵呆帐—其它应收款allowancefor

uncollec-tibleaccounts—otherreceivables121~122存货inventories1211商

品存货merchandiinventory1212寄销商品consignedgoods1213

在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionof

inventorytomarket1221制成品finishedgoods1222寄销制成品

consignedfinishedgoods1223副产品by—products1224在制品

workinprocess1225委外加工workinprocess—outsourced1226

原料rawmaterials1227物料supplies1228在途原物料materials

andsuppliesintransit1229备抵存货跌价损失allowanceforreductionof

inventorytomarket125预付费用prepaidexpens1251预付薪资

prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaid

insurance1254用品盘存officesupplies1255预付所得税prepaidincome

tax1258其它预付费用otherprepaidexpens126预付款项

prepayments1261预付货款prepaymentforpurchas1268其它预付款项

otherprepayments128~129其它流动资产othercurrentasts

1281进项税额VATpaid(orinputtax）1282留抵税额excessVATpaid

(oroverpaidVAT）1283暂付款temporarypayments1284代付款

paymentonbehalfofothers1285员工借支advancestoemployees1286

存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted

1291递延所得税资产deferredincometaxasts1292递延兑换损失

deferredforeignexchangeloss1293业主(股东）往来owners（stockholders)

currentaccount1294同业往来currentaccountwithothers1298其它流

动资产—其它othercurrentasts-other13基金及长期投资fundsandlong

—terminvestments131基金funds1311偿债基金redemptionfund(or

sinkingfund）1312改良及扩充基金fundforimprovementandexpansion1313

意外损失准备基金contingencyfund1314退休基金pensionfund1318

其它基金otherfunds132长期投资long—terminvestments1321长期

股权投资long-termequityinvestments1322长期债券投资long—termbond

investments1323长期不动产投资long—termrealestatein—vestments1324

人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资

otherlong—terminvestments1329备抵长期投资跌价损失allowanceforexcessof

costovermarketvalueoflong-terminvestments14～15固定资产property,plant,and

equipment141土地land1411土地land1418土地-重估增值

land—revaluationincrements142土地改良物landimprovements1421

土地改良物landimprovements1428土地改良物-重估增值landimprovements

-revaluationincrements