【正文】 方evolution,extraction二次方根，平方根squareroot三次方根，立方根cuberoot四次方根therootoffour,thefourthrootn次方根therootofn,thenthrootsqrt(2)=sqrt(3)=sqrt(5)=常量constant變量variable坐標(biāo)系coordinates坐標(biāo)軸xaxis,yaxis,zaxis橫坐標(biāo)xcoordinate縱坐標(biāo)ycoordinate原點(diǎn)origin象限quadrant截距(有正負(fù)之分)intercede（方程的）解solution幾何geometry點(diǎn)point線line面plane體solid線段segment射線radial平行parallel相交intersect角angle角度degree弧度radian銳角acuteangle直角rightangle鈍角obtuseangle平角straightangle周角perigon底base邊side高h(yuǎn)eight三角形triangle銳角三角形acutetriangle直角三角形righttriangle直角邊leg斜邊hypotenuse勾股定理pythagoreantheorem鈍角三角形obtusetriangle不等邊三角形scalenetriangle等腰三角形isoscelestriangle等邊三角形equilateraltriangle四邊形quadrilateral平行四邊形parallelogram矩形rectangle長(zhǎng)length寬width周長(zhǎng)perimeter面積area相似similar全等congruent三角trigonometry正弦sine余弦cosine正切tangent余切cotangent正割secant余割cosecant反正弦arcsine反余弦arccosine反正切arctangent反余切arccotangent反正割arcsecant反余割arccosecant補(bǔ)充：集合aggregate元素element空集void子集subset交集intersection并集union補(bǔ)集plement映射mapping函數(shù)function定義域domain,fieldofdefinition值域range單調(diào)性monotonicity奇偶性parity周期性periodicity圖象image數(shù)列，級(jí)數(shù)series微積分calculus微分differential導(dǎo)數(shù)derivative極限limit無(wú)窮大infinite(a.)infinity(n.)無(wú)窮小infinitesimal積分integral定積分definiteintegral不定積分indefiniteintegral復(fù)數(shù)plexnumber矩陣matrix行列式determinant圓circle圓心centre(bre),center(ame)半徑radius直徑diameter圓周率pi弧arc半圓semicircle扇形sector環(huán)ring橢圓ellipse圓周circumference軌跡locus,loca(pl.)平行六面體parallelepiped立方體cube七面體heptahedron八面體octahedron九面體enneahedron十面體decahedron十一面體hendecahedron十二面體dodecahedron二十面體icosahedron多面體polyhedron旋轉(zhuǎn)rotation軸axis球sphere半球hemisphere底面undersurface表面積surfacearea體積volume空間space雙曲線hyperbola拋物線parabola四面體tetrahedron五面體pentahedron六面體hexahedron菱形rhomb,rhombus,rhombi(pl.),diamond正方形square梯形trapezoid直角梯形righttrapezoid等腰梯形isoscelestrapezoid五邊形pentagon六邊形hexagon七邊形heptagon八邊形octagon九邊形enneagon十邊形decagon十一邊形hendecagon十二邊形dodecagon多邊形polygon正多邊形equilateralpolygon相位phase周期period振幅amplitude內(nèi)心incentre(bre),incenter(ame)外心excentre(bre),excenter(ame)旁心escentre(bre),escenter(ame)垂心orthocentre(bre),orthocenter(ame)重心barycentre(bre),barycenter(ame)內(nèi)切圓inscribedcircle外切圓circumcircle統(tǒng)計(jì)statistics平均數(shù)average加權(quán)平均數(shù)weightedaverage方差variance標(biāo)準(zhǔn)差rootmeansquaredeviation,standarddeviation比例propotion百分比percent百分點(diǎn)percentage百分位數(shù)percentile排列permutation組合bination概率，或然率probability分布distribution正態(tài)分布normaldistribution非正態(tài)分布abnormaldistribution圖表graph條形統(tǒng)計(jì)圖bargraph柱形統(tǒng)計(jì)圖histogram折線統(tǒng)計(jì)圖brokenlinegraph曲線統(tǒng)計(jì)圖curvediagram扇形統(tǒng)計(jì)圖piediagram第五篇：財(cái)務(wù)會(huì)計(jì)名詞中英文對(duì)照財(cái)會(huì)名詞漢英對(duì)照表（1）會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì)accounting決策人 Decision Maker投資人 Investor股東 Shareholder債權(quán)人 Creditor財(cái)務(wù)會(huì)計(jì) Financial Accounting管理會(huì)計(jì) Management Accounting成本會(huì)計(jì) Cost Accounting私業(yè)會(huì)計(jì) Private Accounting公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB管理會(huì)計(jì)協(xié)會(huì) IMA 美國(guó)會(huì)計(jì)學(xué)會(huì) AAA稅務(wù)稽核署 IRS獨(dú)資企業(yè) Proprietorship合伙人企業(yè) Partnership公司 Corporation會(huì)計(jì)目標(biāo) Accounting Objectives會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements會(huì)計(jì)原則 Accounting Principles會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析 Financial Analysis會(huì)計(jì)主體假設(shè) Separateentity Assumption 貨幣計(jì)量假設(shè) Unitofmeasure Assumption 持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Goingconcern)Assumption 會(huì)計(jì)分期假設(shè) Timeperiod Assumption資產(chǎn) Asset負(fù)債 Liability業(yè)主權(quán)益 Owner39。s equity投入資本 Contributed capital繳入資本 Paidin capital股本 Capital stock 資本公積 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock實(shí)收資本 Issued capital stock發(fā)行在外股本 Outstanding capital stock庫(kù)藏股 Treasury stock普通股 Common stock優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lumpsum sales of stock發(fā)行成本 Issuance cost 成本法 Cost method面值法 Par value method捐贈(zèng)資本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股權(quán)登記日 Date of record除息日 Exdividend date 股利支付日 Date of payment現(xiàn)金股利 Cash dividend股票股利 Stock dividend撥款 appropriation（11）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Balance Sheet收益表 Ine Statement賬戶式 Account Form報(bào)告式 Report Form編制（報(bào)表）Prepare 工作底稿 Worksheet多步式 Multistep單步式Singlestep（12）財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) Capital Basis（資金來(lái)源與運(yùn)用表）營(yíng)運(yùn)資金 Working Capital全部資源概念 Allresources concept 直接交換業(yè)務(wù) Direct exchanges正常營(yíng)業(yè)活動(dòng) Normal operating activities 財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities（13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 Analysis of financial statements比較財(cái)務(wù)報(bào)表 Comparative financial statements 趨勢(shì)百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of mon stock股利收益率 Dividend yield ratio價(jià)益比 Priceearnings ratio普通股每股賬面價(jià)值 Book value per share of mon stock 資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Return on total asset 債券收益率 Yield rate on bonds已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營(yíng)運(yùn)資本 Working Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover流動(dòng)比率 Current ratio速動(dòng)比率 Quick ratio 酸性試驗(yàn)比率 Acid test ratio（14）合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Consolidated financial statements吸收合并 Merger創(chuàng)立合并 Consolidationompany附屬公司 Subsidiary panyrest 權(quán)益聯(lián)營(yíng)合并 Pooling of interestby purchase 權(quán)益法 Equity methodd控股公司 Parent c少數(shù)股權(quán) Minority inte購(gòu)買合并 Combination成本法 Cost metho