【正文】 mulae(pl.)單項式monomial多項式polynomial,multinomial系數(shù)coefficient未知數(shù)unknown,xfactor,yfactor,zfactor等式，方程式equation一次方程simpleequation二次方程quadraticequation三次方程cubicequation四次方程quarticequation不等式inequation階乘factorial對數(shù)logarithm指數(shù)，冪exponent乘方power二次方，平方square三次方，立方cube四次方thepoweroffour,thefourthpowern次方thepowerofn,thenthpower開方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origin象限quadrant截距(有正負之分)intercede（方程的）解solution幾何geometry點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height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length寬width周長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補充：集合aggregate元素element空集void子集subset交集intersection并集union補集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，級數(shù)series微積分calculus微分differential導(dǎo)數(shù)derivative極限limit無窮大infinite(a.)infinity(n.)無窮小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)計圖bargraph柱形統(tǒng)計圖histogram折線統(tǒng)計圖brokenlinegraph曲線統(tǒng)計圖curvediagram扇形統(tǒng)計圖piediagram第五篇：財務(wù)會計名詞中英文對照財會名詞漢英對照表（1）會計與會計理論會計accounting決策人 Decision Maker投資人 Investor股東 Shareholder債權(quán)人 Creditor財務(wù)會計 Financial Accounting管理會計 Management Accounting成本會計 Cost Accounting私業(yè)會計 Private Accounting公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant國際會計準(zhǔn)則委員會 IASC美國注冊會計師協(xié)會 AICPA財務(wù)會計準(zhǔn)則委員會 FASB管理會計協(xié)會 IMA 美國會計學(xué)會 AAA稅務(wù)稽核署 IRS獨資企業(yè) Proprietorship合伙人企業(yè) Partnership公司 Corporation會計目標(biāo) Accounting Objectives會計假設(shè) Accounting Assumptions 會計要素 Accounting Elements會計原則 Accounting Principles會計實務(wù)過程 Accounting Procedures財務(wù)報表 Financial Statements 財務(wù)分析 Financial Analysis會計主體假設(shè) Separateentity Assumption 貨幣計量假設(shè) Unitofmeasure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Goingconcern)Assumption 會計分期假設(shè) Timeperiod Assumption資產(chǎn) Asset負債 Liability業(yè)主權(quán)益 Owner39。s Equity 收入 Revenue費用 Expense收益 Ine虧損 Loss歷史成本原則 Cost Principle收入實現(xiàn)原則 Revenue Principle配比原則 Matching Principle全面披露原則 Fulldisclosure(Reporting)principle客觀性原則 Objective Principle一致性原則 Consistent Principle可比性原則 Comparability Principle 重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis現(xiàn)金收付制 Cash Basis 財務(wù)報告 Financial Report流動資產(chǎn) Current assets 流動負債 Current Liabilities長期負債 Longterm Liabilities 投入資本 Contributed Capital留存收益 Retained Earning（2）會計循環(huán)會計循環(huán)Accounting Procedure/Cycle會計信息系統(tǒng) Accounting information System 賬戶 Ledger會計科目 Account會計分錄Journal entry原始憑證 Source Document日記賬 Journal總分類賬 General Ledger明細分類賬 Subsidiary Ledger 試算平衡 Trial Balance現(xiàn)金收款日記賬 Cash receipt journal現(xiàn)金付款日記賬 Cash disbursements journal銷售日記賬 Sales Journal購貨日記賬 Purchase Journal普通日記賬 General Journal工作底稿 Worksheet 調(diào)整分錄 Adjusting entries結(jié)賬 Closing entries（3）現(xiàn)金與應(yīng)收賬款現(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)銀行對賬單 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(yīng)付憑單 Vouchers payable應(yīng)收賬款 Account receivable 應(yīng)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壞賬費用 Bad debt expense備抵法 Allowance method備抵壞賬 Bad debt allowance 損益表法 Ine statement approach 資產(chǎn)負債表法 Balance sheet approach 賬齡分析法 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 Finish