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A
Accelerated methods of depreciation 加速折旧法
Accounting equation 会计等式
Accounting period 会计期间
Accounts payable 应付账款
Accounts payable turnover 应付账款周转
Accounts receivable 应收账款
Accounts receivable turnover 应收账款周转
Accrual accounting 权责发生制会计
Accruals 应计项目
Accrued payables 应付款项
Accumulated depreciation 累计折旧
Activity method 作业方法
Activity ratios 作业比率
Actuary 精算师,精算
Additional paid-in capital 资本公积
Aging schedule 账龄分析表
Allowance method 备抵法
Amortization 摊销
Analytic review 分析性复核
Annual report 年报
Annuity 年金
Appropriation of retained earnings 留存收益分配
Asset 资产
Asset depreciation range (ADR) 资产折旧范围
Asset impairment 资产清理
Asset retirement 资产报废
Asset turnover 资产周转率
Audit 审计
Audit committee 审计委员会
Audit opinion 审计意见
Audit report 审计报告
Authorized shares 授权股本，注册股份
Available-for-sale securities 短期投资
B
Bad debts 坏账
Balance sheet 资产负债表
Bank reconciliation 银行对账单
Basic earnings per share 基本每股盈利
Betterment 改良
"Big 5"五大会计师事务所
board of directors 董事会
bond 债券契约
bonds payable 应付债券
book gain/loss 账面收益/损失 (来源：EnglishCN.com)
book value 账面价值
borrowing capacity 融资能力
business acquisition 企业兼并
business combination 企业合并
business segment 企业内部责任单位
C
Call provision 提前赎回条款
Capital 资产
Capital lease 资本租赁
Capital structure 资本结构
Capital structure leverage 资本结构杠杆
Capitalization ratios 资本比率
Capitalize 资本化
Cash discount 现金折扣
Cash equivalent 现金等价物
Cash flow 现金流
Cash flow accounting 现金流量法会计
Cash flow from financing 筹资产生的现金流量
Cash flow from investing 投资产生的现金流量
Cash flow from operations 经营产生的现金流量
Cash flow projection 现金项目
Cash management 现金管理
Certificate of deposit 存款单
Certified public accountant 注册会计师
Classified balance sheet 分类资产负债闭
Clean audit opinion 无保留意见
Collateral 抵押品， 担保品
Collection period 商业票据
Common earnings leverage 普通收入杠杆
Common stock 普通股
Common-size financial statements
Compensating balance 抵销余额
Conservatism 稳健
Consignment 寄销品
Consistency 连续性
Consolidated financial statements 合并财务报表
Contingency 或有事项
Contingent liability 或有负债
Contra account 对销账户
Contributed capital 实缴资本
Controlling interest 控股权益
Convertible bonds 可转换债券
Copyright 版权
Corporation 公司
Cost 成本
Cost expiration 成本耗用
Cost method 成本法
Cost of capital 资金成本
Cost of goods sold 销货成本
Covenant 契约
CPA certified public accountant 注册会计师
Credit quality 信用程度
Credit rating 信用评级
Credit terms 信用条件
Creditor 债权人
Cumulative preferred stock 累积优先股
Current assets 流动资产
Current cost 现行成本
Current liabilities 流动负债
Current maturity of long-term debts 即将到期的长期负债
Current ratio 流动比率
D
Debenture 债券
Debt 债务
Debt covenant 债务契约
Debt investment 债权性投资
Debt ratio 负债比率
Debt redemptions 债务清偿
Debt/equity ratio 负债/权益比率
Default 违约
Deferred cost 递延成本
Deferred income 递延收益
Deferred income taxes 递延所得税
Deferred revenue 递延收入
Defined benefit pension plan 即定收益养老金方案
Defined contribution pension plan 即定供款养老金方案
Depletion 折耗
Depreciation 折旧
Depreciation base 折旧系数 |
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