【文章內(nèi)容簡介】 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結帳 Closing entries （3）現(xiàn)金與應收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應付憑單 Vouchers payable 應收帳款 Account receivable 應收票據(jù) Note receivable 起運點交貨價 shipping point 目的地交貨價 destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Ine statement approach 資產(chǎn)負債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct writeoff method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Noninterest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費 Protest fee （4）存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運地離岸價格 shipping point 目的地抵岸價格 destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認定法 Specific identification 加權平均法 Weighted average 先進先出法 Firstin, firstout or FIFO 后進先出法 Lostin, firstout or LIFO 移動平均法 Moving average 成本或市價孰低法 Lower of cost or market or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio （5）長期投資 長期投資 Longterm investment 長期股票投資 Investment on stocks 長期債券投資 Investment on bonds 成本法 Cost method 權益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股權登記日 Date of record 除息日 Exdividend date 付息日 Payment date 債券面值 Face value, Par value 債券折價 Discount on bonds 債券溢價 Premium on bonds 票面利率 Contract interest rate, stated rate 市場利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股 Preferred Stock 現(xiàn)金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直線攤銷法 StraightLine method of amortization 實際利息攤銷法 Effectiveinterest method of amortization （6）固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預計使用年限 Expected useful life 預計殘值 Estimated residual value 折舊費用 Depreciation expense 累計折舊 Accumulated depreciation 帳面價值 Carrying value 應提折舊成本 Depreciation cost 凈值 Net value 在建工程 Constructioninprocess 磨損 Wear and tear 過時 Obsolescence 直線法 Straightline method (SL) 工作量法 Unitsofproduction method (UOP) 加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Doubledeclining balance method (DDB) 年數(shù)總和法 Sumoftheyearsdigits method (SYD) 以舊換新 Trade in 經(jīng)營租賃 Operating lease 融資租賃 Capital lease 廉價購買權 Bargain purchase option (BPO) 資產(chǎn)負債表外籌資 Offbalancesheet financing 最低租賃付款額 Minimum lease payments （7）無形資產(chǎn) 無形資產(chǎn) Intangible assets 專利權 Patents 商標權 Trademarks, Trade names 著作權 Copyrights 特許權或?qū)I權 Franchises 商譽 Goodwill 開辦費 Organization cost 租賃權 Leasehold 攤銷 Amortization （8）流動負債 負債 Liability 流動負債 Current liability 應付帳款 Account payable 應付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長期負債一年內(nèi)到期部分 Current maturities of longterm liabilities 應付股利 Dividends payable 預收收益 Prepayments by customers 存入保證金 Refundable deposits 應付費用 Accrual expense 增值稅 Value added tax 營業(yè)稅 Business tax 應付所得稅 Ine tax payable 應付獎金 Bonuses payable 產(chǎn)品質(zhì)量擔保負債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps 或有事項 Contingency 或有負債 Contingent 或有損失 Loss contingencies 或有利得 Gain contingencies 永久性差異 Permanent difference 時間性差異 Timing difference 應付稅款法 Taxes payable method 納稅影響會計法 Tax effect accounting method 遞延所得稅負債法 Deferred ine tax liability method會計amp。財務術語的中英對照a payment or serious payments 一次或多次付款abatement 扣減absolute and unconditional payments 絕對和無條件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附屬設備accountability 承擔責任的程度accounting benefits 會計利益accounting period 會計期間accounting policies 會計政策accounting principle 會計準則accounting treatment 會計處理accounts receivables 應收賬款accounts 賬項accredited investors 經(jīng)備案的投資人accumulated allowance 累計準備金acknowledgement requirement 對承認的要求acquisition of assets 資產(chǎn)的取得acquisitions 兼并Act on Product Liability （德國）生產(chǎn)責任法action 訴訟actual ownership 事實上的所有權additional filings 補充備案additional margin 附加利差additional risk附加風險additions （設備的）附件adjusted tax basis 已調(diào)整稅基adjustment of yield 對收益的調(diào)整administrative fee管理費Administrative Law（美國）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的稅收后果advertising 做廣告affiliated group 聯(lián)合團體affiliate 附屬機構African Leasing Association 非洲租賃協(xié)會aftertax rate 稅后利率aggregate rents 合計租金aggregate risk 合計風險agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權的協(xié)議agreement 協(xié)議aircraft registry 飛機登記airframe （飛機的）機身airports 機場airworthiness directives （飛機的）適航指令alliances 聯(lián)盟allocation of finance ine 財務收益分配allowance for losses on receivables 應收款損失備抵金alternative uses 改換用途地使用amenability to foreign investment 外國投資的易受控制程度amendment 修改American Law Institute 美國法學會amortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷amortization schedule 攤銷進度表amortize 攤銷amount of recourse 求償金額amount of usage 使用量AMT (Alternative Minimum Tax) （美國）可替代最低稅analogous to類推為annual budget appropriation 年度預算撥款appendix （契約性文件的）附件applicable law 適用法律applicable securities laws適用的證券法律applicable tax life 適用的應納稅壽命appraisal 評估appraisers 評估人員appreciation 溢價appropriation provisions 撥款條例appropriation 侵占approval authority 核準權approval 核準approximation近似arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值arbitration 仲裁arm39。s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美國統(tǒng)一商法典關于法定融資租賃的條款articles of incorporation 公司章程AsiaLeaae 亞洲租賃協(xié)會assess 評估16