A
Above-the-line items
线上项目Abnces, compensated
缺勤，带薪假期Absorption costing
完全成本法Absorption costing income statement
完全成本法下的损益表Accelerated depreciation method
加速折旧法Account(s)
账户；会计科目analyzing and summarizing transactions in
在账户中分析和总结经济业务analyzing
分析性账户balance of
账户余额cash short and over
we will rock you什么意思现金余缺账户characteristics of
账户的特点chart of
会计科目表clearing
清理账户contra or contra ast
抵减或资产抵减账户controlling
控制账户estimate of uncollectible
坏账估计expanded chart of
扩充的会计科目表fees earned on
服务收费income statement
损益表账户normal balances of
账户的正常余额other
其他账户real
实账户statement of
账单temporary or nominal
临时性账户或虚账户ufulness of
账户的有用性Account form
账户式Account payable
应付账款Account receivable
应收账款Accounting
会计；会计学differences between managerial and financial 管理会计与财务会计的区别double-entry
复式会计financial and managerial
财务会计与管理会计financial
财务会计management
管理会计managerial
管理会计private
内部会计；私营企业会计profession of
会计职业public
公共会计responsibility
责任会计Accounting cycle
会计循环for a merchandising business
商业企业会计循环Accounting equation
会计恒等式business transactions and
经济业务与会计恒等式Accounting fields, specialized
会计领域，专门会计领域Accounting for
会计bond investments
债券投资的会计处理bonds payable
应付债券的会计处理cost centers, responsibility
成本中心会计，成本中心责任会计depreciation
折旧会计dividends
股利的会计处理exchanges of similar fixed asts,
review of
exchanges of similar fixed asts, summary
相似固定资产交换的会计处理，总结——相似固定资产investments in stocks
股票投资的会计处理limited liability corporations
小学三年级英语
有限责任公司的会计处理merchandi transactions,
illustration of
notes receivable 应收票据的会计处理
中 英 文 会 计 词 汇 对 照 表
相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾 商品交易会计，商品交易会计介绍
partnerships合伙企业的会计处理
profit centers, responsibility利润中心会计，利润中心责任会计
uncollectibles, allowance method坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of坏账会计，坏账会计处理的直接注销法Accounting in business, role of商业中的会计，会计在商业中的角色Accounting information and the stakeholders of a会计信息与企业利益相关者
Accounting period concept会计期间概念
Accounting principles(GAAP), generally accepted公认会计原则
Accounting principles, changes in会计原则，会计原则变更
Accounting rate of return会计回报率
Accounting system(s)会计系统；会计制度
basic基本会计系统
computerized电算化会计系统
cost成本会计系统
for merchandirs商业会计系统
for payroll and payroll taxes工资和工资税会计系统
manual手工会计系统
Accounting system overview, cost会计系统概述；成本会计系统概述Accounting treatments of contingent liabilities或有负债的会计处理
定期盘存制账户
Accounts for a periodic inventory system, chart of
定期盘存制会计科目表
Accounts payable应付账款
Accounts payable control and subsidiary ledger应付账款控制和明细分类账
Accounts payable subsidiary ledger应付账款明细分类账
Accounts receivable应收账款
aging of应收账款账龄分析
Accounts receivable analysis应收账款分析
Accounts receivable control and subsidiary ledger应收账款控制和明细分类账
Accounts receivable subsidiary ledger应收账款明细分类账
Accounts receivable turnover应收账款周转率
Accrual basis应计制；权责发生制
Accruals应计收入或费用
deferrals and递延和应计收入或费用
Accrued asts应计资产
Accrued expen(s)应计费用
Accrued expens payable应计应付费用
Accrued fees应计收费
Accrued liabilities应计负债
Accrued revenues应计收入
Accrued wages应计工资
Accumulated depreciation累计折旧
Accumulated other comprehensive income累计其他全面收益
Acid-test ratio速动比率；酸性测试比率
Acquiring fixed asts, stages of获取固定资产，获取固定资产阶段Activity ba(s)作业基础reporter
Activity ba product cost calculations作业基础产品成本计算
Activity ba usage quantities, estimated作业基础耗用量，估计作业基础耗用量Activity driver{s)作业动因
Activity rates作业率
Activity-bad costing (ABC)，作业成本计算法
Adjusted trial balance调整后试算平衡表
Adjusted trial balance columns调整后试算平衡表栏
Adjusting and closing entries调整分录和结账分录
Adjusting entries调整分录
ledger with分类账调整分录
recording记录调整分录
Adjusting process调整过程
Adjustment process, summary of调整过程，调整过程总结Adjustments, summary of basic调整，基本调整总结
Adjustments columns调整栏
Adjustments to net income- indirect method净收益调整－间接法
Administrative expens管理费用
Affiliated companies联营公司；附属公司
Aging of accounts receivable应收账款账龄分析
Aging the receivables应收账款账龄分析
Allocating income taxes分配所得税
Allocation, cost分配，成本分配
Allocation ba分配基础
Allowance, purcha折让，购货折让
Allowance account, write-offs to备抵账户；备抵账户注销
Allowance method备抵法
Allowance method of accounting for uncollectibles坏账会计处理的备抵法
Alternate entity characteristics, comparison不同实体特征，不同实体特征的比较
Alternate entity forms, equity reporting for不同实体形式，不同实体形式的权益报告
letting goAlternative financing plans, effect of可选择的筹资计划，可选择筹资计划的效果Amortization摊销
(bond investments)（债券投资）
effective interest rate method of摊销的实际利率法
of discount by the interest method实际利率法下折价的摊销
of discount on bonds payable应付债券折价摊销
of premium by the interest method实际利率法下溢价的摊销
of premium on bonds payable应付债券溢价摊销
Amortizing a bond discount分期偿还债券折价
Amortizing a bond premium分期偿还债券溢价
Amount, prent value of数量；金额，数量、金额的现值
Analysis分析
accounts receivable应收账款分析
assumptions of cost-volume-profit本－量－利分析的假设
capital investment资本投资分析
cost-volume-profit本－量－利分析
current position流动（现行）状况分析
differential差异分析
factors that complicate capital investment使资本投资复杂化的因素
graphic approach to cost-volume-profit本－量－利分析的图解方法
horizontal水平分析
inventory存货分析
洛阳培训mathematical approach to cost-volume-profit本－量－利分析的数学方法
nature of capital investment资本性投资的性质
net prent value at 12%回报率为12％的净现值分析
net prent value净现值分析
profitability收益性分析
solvency偿债能力分析
traditional传统分析
u of computers in cost-volume-profit analysis计算机在本－量－利分析中的运用vertical垂直分析
"what if' or nsitivity敏感性分析
Analysis report分析报告
discontinue an unprofitable gment, differential停止经营一个未盈利部门的分析报告，停止经营一个lea or ll, differential出租或出售差异分析报告
make or buy, differential制造或购买差异分析报告
process or ll, differential加工或出售差异分析报告
replace equipment, differential设备更换差异分析报告
ll at special price, differential特定售价差异分析报告
Analytical measures分析指标
other其他分析指标
summary of分析指标总结
Analyzing and summarizing transactions, illustration分析和总结经济业务，举例说明分析和总结经济业务Annual reports, corporate年度报告，公司年度报告
align
Annuity年金
prent value of an，年金现值
Annuity of $1 at compound
1美元年金复利，1美元年金的复利现值
interest, prent value of
Annuity table, partial prent value of年金表，部分年金现值表
Application of incorporation公司设立申请
Approach方法
cost price成本价格法
market price市场价格法
negotiated price协议价格法
Appropriations限制用途的拨款
Articles of incorporation公司章程
Articles of partnership合伙章程
Asmbly装配
Ast(s)资产
accrued应计资产
book value of资产的账面价值
contra资产抵减
contributing to a partnership向合伙企业投入资产
costs of acquiring fixed固定资产获取成本
current流动资产
discarding fixed废弃的固定资产
disposal of fixed固定资产的处置
donated接受捐赠的资产
exchanging similar fixed交换相似的固定资产
financial reporting for fixed and intangible固定资产和无形资产的财务报告
fixed固定资产
fixed and intangible in the balance sheet资产负债表中的固定资产和无形资产
fixed or plant固定或厂房设备资产
intangible无形资产
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internal control of fixed固定资产的内部控制
leasing fixed租赁固定资产
nature of fixed固定资产的性质
plant厂房设备资产
prepaid expen recorded initially as预付费用初始记录为资产
quick速动资产
rate earned on total总资产收益率
rate of income from operations to total营业利润对总资产比率
rate of return on资产回报率
ratio of net sales to总资产周转率
revaluation of资产重估
review of accounting for exchanges of similar fixed相似固定资产交换会计处理的回顾
lling fixed出售固定资产
summary illustration-accounting for exchanges of总结——相似固定资产交换的会计处理
tangible有形资产
Assumptions of cost-volume-profit analysis本－量－利分析的假设
Audit Committee审计委员会
Available-for-sale curities可供出售证券
Average cost method平均成本法
determining costs under平均成本法下成本的确定
u of使用平均成本法
Average rate of return平均回报率
Average rate of return method平均回报率法
B
Bad debts expen坏账费用
Balance of the account账户余额
Balance sheet资产负债表
budgeted预算资产负债表
comparative比较资产负债表
corporation公司的资产负债表
horizontal analysis, comparative资产负债表水平分析，比较资产负债表水平分析 merchandi inventory on资产负债表中的商品存货
prentation of cash on资产负债表中现金的列示
prentation of merchandi inventory on商品存货在资产负债表中的列示
receivables on资产负债表中的应收款项
report form of报告式资产负债表
stockholders’ equity in the资产负债表中的股东权益
stockholders’ equity ction资产负债表中的股东权益部分
temporary investments on资产负债表中的临时性投资
vertical analysis, comparative资产负债表垂直分析，比较资产负债表垂直分析Balance sheet accounts, transactions and资产负债表账户，交易和资产负债表账户Balance sheet and income statement data for direct
直接法下资产负债表和损益表数据
method
Balance sheet budgets资产负债表预算
Balance sheet columns, income statement and资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation公司的资产负债表
Balance sheet prentation of bond investments债券投资在资产负债表中的列示
Balance sheet prentation of bonds payable资产负债表中应付债券的列示
Balance scorecard平衡记分卡
Bank accounts银行往来账户
as a control over cash银行往来账户作为现金控制
business企业银行往来账户
Bank reconciliation银行存款余额调节表
Bank statement银行对账单
comparison with business records银行对账单与企业记录比较
Bankers’ ratio银行用比率；企业流动比率
Banks, investment银行，投资银行
Ba(s)基础；基数
activity作业基础
allocation分配基础
Basic analytical procedures基本分析程序
Basic earnings per share每股基本收益
Basis基础
accrual应计制；权责发生制
cash现金制；收付实现制mexican
Below-the-line items线下项目
Benefits利益；福利
employees’ fringe员工额外福利
fringe额外福利
other than pensions, postretirement养老金以外的福利；养老金以外的退休福利Benefit dollars as a percent of total各项福利占福利总额的百分比
Bills ,enter form票据，加入票据格式
Board of directors董事会
Bond(s)债券
callable可赎回债券
convertible可转换债券
debenture无担保债券
investments in债券投资
prent value of the face amount of债券面值的现值
rial分期偿还债券
term定期债券
zero-coupon无息债券
Bond discount, amortizing债券折价，债券折价摊销
Bond indenture债券契约
Bond investments债券投资
accounting for债券投资的会计处理
balance sheet prentation of债券投资在资产负债表中的列示
Bond premium, amortizing债券溢价，债券溢价摊销
Bond redemption债券偿还；债券赎回
Bond sinking funds债券偿债基金
Bonds issued已发行债券
at a discount折价发行债券
at a premium溢价发行债券
at face amount以面值发行债券
Bonds payable应付债券
accounting for应付债券的会计处理
amortization of premium应付债券溢价摊销
balance sheet prentation of资产负债表中应付债券的列示
characteristics of应付债券的特征
get alongBonus, partner奖金；红利，合伙人奖金
Book value账面价值
net账面净值
of the ast资产的账面价值
Boot补价
Bottleneck(s)瓶颈
product pricing under production生产瓶颈下的产品定价
product profitability and pricing under production生产瓶颈下的产品获利能力和产品定价 product profitability under production生产瓶颈下的产品获利能力Bottleneck hour, contribution margin per瓶颈小时，每瓶颈小时的贡献毛益Break-even chart盈亏分析图
Break-even point盈亏临界点
summary of effects of changes on各因素变动对盈亏临界点的影响总结Budget(s)预算
balance sheet资产负债表预算
capital expenditures资本支出预算
cash现金预算
completing the cash完全现金预算
cost of goods sold销货成本预算
direct labor cost直接人工成本预算
direct materials purchas直接材料采购预算
factory overhead cost制造费用预算
factory overhead flexible制造费用弹性预算
flexible弹性预算
flexible and static弹性预算与固定预算
politeincome statement损益表预算
master总预算
production生产预算
sales销售预算
lling and administrative expens销售与管理费用预算
tting conflicting goals预算目标设定冲突
tting goals too looly预算目标设定过松
tting goals too tightly预算目标设定过紧
static固定预算
Budget performance report预算业绩报告
Budgetary performance evaluation预算业绩评价
Budgetary slack预算松弛
Budgeted balances sheet预计资产负债表
Budgeted income statement预计损益表
Budgeting预算编制
capital资本支出预算编制
continuous连续预算编制
human behavior and人类行为与预算编制
nature and objectives of预算编制的性质与目标
objectives of预算编制的目标
zero-bad零基预算
Budgeting systems预算系统
computerized计算机预算系统
Building房屋；建筑物
Business(es)商业；企业；经营；业务
accept at a special price接受特定售价的订货
accounting information and the stakeholders of会计信息与企业利益相关者
financial history of企业财务历史记录
flow of costs through a rvice服务企业成本流转
job order cost systems for professional rvice专业服务企业分批成本计算
life cycle of企业生命周期
manufacturing制造企业
merchandising商业企业
nature of merchandising商业企业的性质
nature of企业的性质
periodic inventory systems for merchandising商业企业的定期盘存制
role of accounting in会计在经营中的角色
