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1楼 Accelerated depreciation method Account Accounting Accounting cycle Accounting equation Accounting period concept Accounts receivable Accounts receivable turnover Accrual basis of accounting Accruals Accrued expenses Accrued revenues Accumulated depreciation Acid-test ratio 速动比率 Activity based costing method 作业成本法 Administrative expenses Aging-of-receivables method Allowance for doubtful accounts Amortization Annuity 年金 Assets Average cost method Average rate of return Balance sheet Bank reconciliation Bank statement 银行对帐单 Bond Bond indenture 债券契约 Bonds payable Book inventory Book value Break-even point Budget performance report Business Business entity concept Business stakeholder Business strategy Capital expenditures 资本性支出 Capital expenditures budget Capital investment analysis Capital stock Cash Cash basis of accounting Cash budget Cash dividend Cash equivalents 现金等价物 Cash payback period 现金回收期 Cash short and over account 现金溢缺 Classified balance sheet 分类资产负债表 Closing process 结帐程序 Combination strategy Common stock Contingent assets/liabilities Continuous budgeting 滚动预算 Contract rate 契约利率 Contribution margin 边际贡献 Contribution margin ratio Copyright Corporation Cost Cost accounting system Cost allocation Cost behavior Cost center Cost concept Cost of goods sold Cost of merchandise sold Cost price approach Cost variance Cost-volume-profit analysis Credit memorandum 贷项通知单 Credit period 信用期限 Credit terms 信用条件 Cumulative preferred stock Currency exchange rate 现行汇率 Current assets 流动资产 Current liabilities 流动负债 Current ratio 流动资产 Currently attainable standards 当前可实现标准 Debit memorandum Decentralization Declining-balance method 余额递减法 Deferred expenses Deferred revenues Deflation 通货紧缩 Depletion Depreciation Differential analysis Differential cost Direct labor cost Direct labor time variance Direct labor rate variance Direct materials price variance Direct materials purchases budget Direct materials quantity variance Discount on bonds payable 股利发放率 Dividend yield Dividends Division Earnings per share Elements of internal control Employee fraud Employee involvement Expenses Factory overhead cost 制造成本/费用 Financial accounting standards board FASB 财务会计准则委员会 Financial statements 财务报表 Financial activities 财务活动 Finished goods inventory 产成品存货 First-in, first-out method FIFO Fixed assets turnover ratio 固定资产周转率 Fixed assets 固定资产 Fixed costs 固定成本 Flexible budget 弹性预算 FOB free on board destination 目的地交货价 Generally accepted accounting principles GAAP Goal conflict Going concern concept 持续经营 Goodwill Gross pay 工资总额 Gross profit 毛利 High-low method 高低点法 Horizontal analysis 横向分析 Income from operations (operating income) 营业收益 Income statement 利润表 Indirect method 现金流量表编制的间接法 |
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2楼 Intangible assets Interest payable Internal control Internal rate of return method 内含报酬率 Inventory shrinkage 存货减值 Investing activities Investment center Investment center Investment turnover 投资周转率 Just-in-time manufacturing 及时制造系统 Last-in, first-out method LIFO Leverage 杠杆 Liability Long-term liabilities Loss from operations Lower-of-cost-or market method LCM 成本与市价孰低法 Margin of safety 安全边际 Market price approach Market rate of interest 市场利率 Markup 加成 Master budget 总预算 Matching principle 配比原则 Materials inventory 材料存货 Materials ledger 材料分类帐 Materials requisitions 领料单 Maturity 期终 负债即将到期的时限 Merchandise available for sale Merchandise inventory Merchandising Mixed cost Multiple-step income statement Net incomes 净收入 Net loss 净损失 Net pay 净工资 Net present value method 净现值法 Net realizable value 可变现净值 Net sales 净销售额 Note payable 应付票据 Note receivable 应收票据 Number of days’ sales in inventory 存货周转天数 Number of days’ sales in receivables 应收帐款周转天数 Objectivity concept Operating activities Operating leverage Opportunity cost 机会成本 Other expense 其他费用 Other income 其他收入 Outstanding stock 发行在外的普通股 Over applied factory overhead 多分配的的制造费用 Owner’s equity 所有者权益 Par 面值 Partnership 合伙企业 Patents 专利权 Payroll 工薪额 Period costs 期间成本 Periodic inventory method 定期盘存法 Perpetual inventory method 永续盘存法 Petty cash fund 零用现金基金 （备用金） Physical inventory 实地盘存法 Predetermined factory overhead rate 预定（计划）制造费用率 Preferred stock 优先股 Premium on bonds payable 应付债券溢价 Premium on stock 股票溢价 Prepaid expenses 预付（待摊）费用 Present value concept 现值观念 Present value index 现值指数 Present value of an annuity 年金现值 Price-earnings ratio 市盈率 Process cost system 分步成本系统 Process-oriented layout 程序导向安排 Profit center 利润中心 Profit margin 边际利润 Profitability 获利能力 Profit-volume chart利量图 Purchase return or allowance 购货退回或折让 Quick assets 速动资产 Rate earned on common stockholders’ equity 普通股东权益率 Rate earned on stockholders’ equity 股东权益比率 Rate earned on total assets 总资产报酬率 Rate of return on investment 投资回收率 Ratio of fixed assets to long-term liabilities 固定资产对长期负债的比率 Ratio of net sales to assets 股东权益债务率 Receivables 应收款项 Receiving report 收货报告 Relevant range 相关范围 Report form 报告式 Residual value 剩余价值 Responsibility accounting 责任会计 Responsibility center 责任中心 Retained earnings 留存收益 Retained earnings statement 留存收益表 Revenue 收益 Revenue expenditures 收益性支出 Sales 销售 Sales budget 销售预算 Sales discounts 销售折扣 Sales mix 混合销售 Sales returns and allowances 销售退回或折让 Selling expenses 销售费用 Service 服务 Service department charges 服务部门费用 Setup 生产准备 Single-step income statement 单步骤损益表 Solvency 偿债能力 Special-purpose fund 备用金 Standard cost 标准成本 Standard cost systems 标准成本系统 Stated value 设定价值 Statement of cash flows 现金流量表 Static budget 静态预算 Stock dividend 股利 Stock split 股票分割 Stockholders 股东 Stockholders’ equity 股东权益 Straight-line method 直线法 Sunk cost 沉没成本 Supplier partnering 供应商联合体 Target cost concept 目标成本观念 Taxable income 应纳税收益 Temporary differences 临时性差异 Theoretical standards 理论标准 Theory of constraints TOC 限制理论 Time tickets 工作时间卡 Time value of money concept 货币时间价值观念 Total cost concept 全部成本概念 Total liabilities to total assets ratio 资产负债率 Trademark 商标 Transaction 交易 Transfer price 转移价格 Treasury stock 库藏股票 Uncollectible accounts expenses 坏帐费用 Under applied factory overhead 少分配制造费用 Unearned revenues 未赚取收入 Unit contribution margin 单位边际贡献 Unit of measure concept 货币计量观念 Value chain 价值链 Value-added lead time 增值生产时间 Variable costing 可变成本法 Variable costs 变动成本法 Vertical analysis 纵向分析 Voucher 付款凭证 Voucher system 应付凭单制 Work in process inventory 在产品存货 Working capital 营运资本 Zero-based budgeting 零基预算 |
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