Accounting Key Terms

EnglishChineseChapter
Average cost平均成本6
Conservatism constraint稳健性约束:应采用最悲观的那种估算方法6
Consigneen. 收件人;受托者;承销人6
Consignorn. 发货人;货主;委托者6
Consistency concept一贯性原则6
First-in,first-out(FIFO)先进先出6
Interim statements[会计] 期中报表6
Last-in,first-out(LIFO)后进先出6
Lower of cost or market(LCM)成本与市价孰低法6
Net realizable value净变现价值6
Specific identification特异性识别
个别识别法,个别确认法
6
Wrighted average [数]加权平均数6
Accounting periods会计期3
Accrual basis accounting[会计] 权责发生制会计;应收应付会计制;以应收应付制为基础的核算3
Accrued expenses[会计] 应计费用3
Accrued revenues应收收益3
Adjusted trial balance[会计] 调整后试算表3
Adjusting entry会计主体3
Annual financial statements年度会计报表3
Book value[会计] 帐面价值3
Cash basis accounting收付实现制会计;现金制会计3
Contra account抵销帐户;轧帐方式3
Depreciationn. 折旧;贬值3
Expense recognition(pr matching) principle费用确认原则3
Fiscal year会计年度;(美)财政年度3
Interim financial statements期中财务报表3
Natural business year自然商业年度3
Plant assets固定资产;厂房设备资产3
Prepaid expenses待摊费用;预付费用;预付开支3
Straight-line depreciation method直线折旧法3
Time-period assumption会计分期假设3
Unadjusted trial balance[会计] 调整前试算表3
Unearned revenue未获收入;预收收入;份外收入3
Accounts receivable应收帐款9
Aging of accounts receivable应收账款账龄分析9
Allowance for Doubtful Accounts坏帐准备
呆帐准备金
9
Allowance method备抵法;津贴法9
Bad debts坏帐;收不回的债;死账9
Direct write-off method[会计] 直接冲销法;[会计] 直接注销法9
Interest利息9
Maker of the note出票人(票据签发法人)9
Matching(expence recongnition)principle[会计] 配合原则;收支对应原则9
Materiality constraint实质性约束9
Maturity date of a note票据到期日9
Payee of the note支票收款人名称9
Principal of a note票据的本金9
Promissory note(or note)[金融] 本票;期票9
Realizable value可变现的价值9
Accelerated depreciation method快速折旧法10
Amortizationn. [会计] 分期偿还10
Asset book value资产账面价值 10
Bettermentsn. [会计] 修缮经费10
Capital expenditures资本支出;资本性支出(在固定资产的购置、增加、改良或寿命的延长方面的支出);基本建设支出10
Change in an accounting estimate会计估计变更10
Copyright版权;复制权10
Cost花费10
Declining-balance method[会计] 余额递减法
余额递减折旧法
10
Depletionn. 消耗;损耗;放血10
Depreciationn. 折旧;贬值10
Extraordinary repairs特别修缮费
非常修理
10
Franchises特许权或专营权10
Goodwilln. [贸易] 商誉;友好;好意10
Impairmentn. 损伤,损害10
Inadequacyn. 不适当,不充分;不完全;不十分10
Indefinite life无限生命力
飘渺不定的人生
10
Intangible assets[经] 无形资产10