常用财务会计专业术语表AI文档格式.docx

1、交易及其他事项 identifying/recording确认/记录 trial balance试算表Accounting information system会计信息系统Accounting policies：会计政策： on balance sheet资产负债表上的会计政策 disclosure of会计政策的披露Accounting principle会计原则；会计原理Accounting Principles Board（APB）会计原则委员会Accounting Research Bulletins会计研究公报：Accounting standards会计准则；会计标准Account

2、s payable（s）应付账款Accounts receivable（s）应收账款 ages of应收账款账龄 net, accounts receivable应收账款净额 recognition of应收账款的确认 trade商业应收账款 uncollectible不可收回的应收账款 valuation of应收账款的计价Accounts receivable written off应收账款的注销Accrual basis accounting：权责发生制会计： cash basis accounting vs.收付实现制会计对权责发生制会计Accrued expenses应计费用Accr

3、ued interest应计利息Accrued revenue（s）应计收入Accumulated depreciation累计折旧；累积折旧Acid-test ratio速动比率Acquisition costs购置成本；取得成本Actually refinancing实际再筹资本；实际资本调整Actuarial present value实际现值Actuaries保险精算师；保险（业务）计算员Additions增置，扩建（即资本支出）Additional paid-in capital追加缴入资本；资本溢价；实收资本溢价Adjunct account附加账户Adjusted trial b

4、alance调整后试算表Administrative expense管理费用；行政费用Adverse opinion否定意见After-closing trial balance结账后的试算表Age of accounts receivablesAICPA Special Committee on Financial Reporting美国注册会计师协会财务报告专门委员会报告Allowance method备抵法Code of Professional Conduct美国注册会计师协会职业行为准则Amortization：摊销： of bonds 债券摊销 effective-interest

5、 method实际利率法Annual reports年度报告；年报Annuity（-ies）年金Annuity due：期初年金；预付年金：AROs（asset retirement obligations）资产退役（报废）负债Arrears：拖欠款项： dividend in 积欠股利；拖欠股利Artificial loss人为损失Artistic-related intangible assets与艺术有关的无形资产Asset expenditures资产支出Asset turnover ratio资产周转率Asset valuation资产计价Attribution period分配期间

6、Available-for-sale securities可供销售证券Average days to sell inventory平均存货销售天数BBad debts坏账Bad debts expense坏账费用Badwill负商誉Balance sheet（s）：资产负债表；平衡表： comparative比较资产负债表 events after preparation of资产负债表日后事项 presentation of资产负债表的列报Bank accounts银行账户；银行户头Bank charges银行手续费Bank overdrafts银行透支Bank reconciliation

7、银行往来调节表Bargain purchases，廉价购入，Basket purchase一揽子购置Bearer（coupon） bonds无记名债券Big GAAP versus little GAAP大公认会计原则对小公认会计原则Bonds：债券；契约： Discount bonds：折价债券 effective-interest method for债券的实际利率法 and extinguishment of debt债券与债务清偿 face value of债券的票面价值 and interest dates债券与计息日 issuance of发行债券 premium债券溢价Bond

8、amortization，债券的摊销，Bond Indentures债券契约Bonds payable：应付债券： and contra accounts应付债券与对销分录Bonus agreements奖金协议Bonus payments，红利支付，Book value（bonds）（债券）账面价值Borrowing arrangements借款安排Business combinations，企业合并，Business-method patents特许经营权Buyback（s）回购（股份、债券） of treasury stock 回购库存股份Buyback agreements回购协议CC

9、allable preferred可赎回优先股Call option认购期权；看涨期权Capital allocation资本配置Capital expenditures资本支出；基建支出Capitalization period资本化的期间Capital lease融资租赁Capital maintenance approach资本保全方法Capital stock股本Capital structure资本结构Carrybacks，移前扣除，结转前期扣除，Carryforwards，移后扣除，结转后期扣除，Carrying amounts账面金额Cash and cash equivalen

10、ts：现金及现金等价物：Cash basis accounting：收付实现制会计： modified cash basis修正的收付实现制会计Cash debt coverage ratio现金偿债能力比率Cash discounts现金折扣Cash dividends：现金股利： on common stock 普通股现金股利 on treasury stock 库存股现金股利Cash dividends payable应付现金股利Cash flow hedge现金流量套期保值Cash over account现金溢余账户Cash rebates现金回扣CDs （certificates

11、of deposits）存款单；存款证Ceiling （upper）上限（较高的）Changes in accounting estimate会计估计变更Change（s） in accounting principle：会计原则变更：Checks：支票： bouncing支票跳票 outstanding未兑现支票 paper纸质支票 postdated远期支票；期票Checkfree免检（公司）ChexSystems不良信用记录系统Claims索赔Closing结账；Closing entries结账分录；结账记录Closing prices收盘价；收市价Code of Profession

12、al Conduct （AICPA）（美国注册会计师协会）职业行为守则；专业操守守则Collaterized receivables作抵押的应收账款Combination methods for depreciation综合折旧法Combined statement合并报表Commercial paper商业票据Commercial substance商业实质Commitments,承诺， 承诺的披露Committee on accounting procedure（CAP）会计程序委员会Commodity-backed bonds与商品绑定债券Comparative analysis比较分析Compensated absences带薪缺勤Compensating balances抵销余额；补偿性存款Convertible preferred stock可转换优先股Comprehensive income综合收益；全面收益Condensed income statements简明收益表Conditional expenses有条件的支出Consigned goods寄销品Consignment shipment寄销发货Contingencie