1、术语对照术语对照 A回目录A.C.Nielsen CompanyA.C.尼尔森公司AASB(Australian Accounting Standards Board)澳大利亚会计准则委员会Abbott Laboratories雅培制药Abdel-Khalik, A.Rashad阿伯德尔-卡力克,A.瑞哈德Abnormal shortages非正常短缺Absences,(职工)缺勤, compensated (职工)已获补偿的缺勤Accelerates Cost Recovery System(ACRS)加速成本回收制Accounting,会计, ethics in 会计职业道德Account
2、ing changes, see Changes in accounting会计变更,参见Changes in accountingAccounting cycle:会计循环: adjusted trial balance 调整后试算表 adjusting entries 调整分录 closing 结账;结转 journalizing编制分录 post-closing trial balance结账后试算表 posting过账 preparing financial statement编制财务报表 reversing entries转回分录 steps of会计循环中的各个步骤 transac
3、tions and other event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: and APB Opinion No.22会计政策与会计原则委员会意见书第22号 on balance sheet资产负债表上的会计政策 disclosure of会计政策的披露 MD&A of对于会计政策的管理层讨论和分析Accounting principle会计原则;会计原理 changes in, see Change(s)
4、 in accounting principle会计原则的变化,参见Change(s) in accounting principleAccounting Principles Board(APB)会计原则委员会see also Opinions of the Accounting Principles Board另见Opinions of the Accounting Principles BoardAccounting Research and Terminology Bulletin No.43会计研究与名词公报第43号Accounting Research Bulletins:会计研究
5、公报:No.43(Restatement and Revision of Accounting Research Bulletins)会计研究公报第43号(“会计研究公报的重述与修订”)No.45(Long-Term Construction-Type Contracts)会计研究公报第45号(“长期建造合同”)Accounting Research Study No.13(The Accounting Basis of Inventories)会计研究第13号(“存货的会计基础”)Accounting standards:会计准则;会计标准: economic consequences of
6、会计准则的经济后果 need for development of建立会计准则的必要性 politicization of会计准则的政治化 principle-based vs. rule-based原则基础会计准则对规则基础会计准则 before SFAS No.140财务会计准则公告第140号之前的会计准则Accounting Standards Board(AcSB)(Canada)加拿大会计准则委员会Accounting Standards Board(ASB)(U.K.)英国会计准则委员会Accounting Standards Board of Japan(ASBJ)日本会计准则委
7、员会Accounting Standards Executive Committee(AcSEC)(英)会计准则执行委员会Accounting theory:会计理论: and cash basis accounting会计理论与收付实现制会计Accounts payable(s):应付账款: decrease in应付账款的减少 increase in应付账款的增加 indirect method of analyzing应付账款分析的间接法Accounts receivable(s):应收账款: ages of应收账款账龄 and APB Opinion No.21应收账款与会计原则委员会
8、意见书第21号 days to collect应收账款收账日 decrease in应收账款的减少 disposition of应收账款的处置 increase in应收账款的增加 indirect method of analyzing应收账款分析的间接法 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Accruals: as class of adj
9、usting entries:应计项目:作为调整分录的一种: in reversing entries illustration转回分录说明中的应计项目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 conversion to cash basis accounting权责发生制会计转换为收付实现制会计 for warranties担保的权责发生制会计Accrued expenses:应计费用: adjusting entries for应计费用的调整分录 as class of adjust
10、ing entries作为调整分录一种的应计费用Accrued interest:应计利息: adjusting entries for 应计利息的调整分录Accrued revenue(s): 应计收入: adjusting entries for 应计收入的调整分录 as class of adjusting entries作为调整分录一种的应计收入 overstatement of应计收入的夸大Accrued salaries:应计未付报酬: adjusting entries for 应计未付报酬的调整分录Accrued wages:应计未付工资: failure to record
11、未记录应计未付工资Accumulated benefit obligation累计福利负债Accumulated depreciation累计折旧;累积折旧Accumulated Depreciation account累计折旧账户Accumulated other comprehensive loss累计的其他全面损失Accumulated postretirement benefit obligation(APBO)累计退休后福利负债Accumulated rights累计权利Acid-test ratio速动比率Acquisition costs购置成本;取得成本ACRS(Acceler
12、ates Cost Recovery System)加速成本回收制AcSB Accounting Standards Board(Canada)加拿大会计准则委员会AcSEC, see Accounting Standards Executive Committee(英)会计准则执行委员会Activity method for depreciation折旧的作业法Activity ratio作业比率Actually refinancing实际再筹资本;实际资本调整Actual return on plan assets计划资产的实际回报Actuarial present value实际现值Ac
13、tuaries保险精算师;保险(业务)计算员Adaptec雅德特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Adelphia阿特尔斐亚通讯公司Adjunct account附加账户Adjustable-rate mortgage调息抵押;调息按揭Adjusted trial balance调整后试算表Adjustments:调整: for accruals应计调整 for bad debts坏账的调整 defined对调整的定义 for depreciation折旧的调整;贬值的调整 for insuranc
14、e保险的调整 for prepayments预付款项的调整 prior period以前期间的调整 for statement presentation为了报表列报进行的调整 types of调整的种类 for unearned revenues未实现收益的调整 on worksheet工作底稿上的调整Adjustments columns调整栏Administrative expense:管理费用;行政费用: on income statement利润表中的管理费用Adolph Coors Company阿道夫库尔斯公司Adverse opinion否定意见Advertising costs
15、广告成本AESAES能源公司After-closing trial balance结账后的试算表Age of accounts receivables应收账款账龄AICPA, see American Institute of Certified Public Accountants美国注册会计师协会,参见American Institute of Certified Public AccountantsAICPA 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:on cost of business reportin
16、g美国注册会计师协会财务报告专门委员会报告:企业报告的成本 on forward-looking disclosures美国注册会计师协会财务报告专门委员会报告:前瞻性(预测性)披露 on interim reporting美国注册会计师协会财务报告专门委员会报告:中期报告 on off-balance-sheet accounting美国注册会计师协会财务报告专门委员会报告:资产负债表外会计处理 on segment disclosure美国注册会计师协会财务报告专门委员会报告:分部披露 on users changing needs美国注册会计师协会财务报告专门委员会报告:使用者日益变化的
17、需求AICPA Task Force on LIFO Inventory Problems美国注册会计师协会后进先出存货问题工作组AIG美国国际集团Airline industry航空公司;航线Air products & Chemicals空气化工产品公司Alaska Airlines阿拉斯加航空Alberto-Culver Company艾伯托-凯沃公司Albertsons艾伯森连锁超市Allied Products Corporation联合产品公司Allowance method备抵法Alltel Corp.奥特尔公司Almost Family, Inc.奥姆斯特家庭服务公司Alter
18、a International奥特拉国际公司Alternative minimum tax(AMT)替代最低税额Alterra Healthcare欧特拉保健公司Altman, E.I.奥特曼,E.I.Amazon.Com亚马逊网站Ameren阿莫林American Airlines美国航空American Bar Association美国律师协会American Express美国运通公司American Greetings Corporation美国祝福公司American Home Mortgage Investment Corp.美国家庭抵押投资公司American Hospital
19、 Supply美国医院供应公司American Institute of Certified Public Accountants(AICPA):美国注册会计师协会:see also AICPA Special Committee on Financial Reporting另见AICPA Special Committee on Financial ReportingAICPA Task Force on LIFO Inventory Problems美国注册会计师协会后进先出存货问题工作组and Accounting Standards Executive Committee美国注册会计师
20、协会与会计准则执行委员会and APB美国注册会计师协会与会计原则委员会意见书Code of Professional Conduct美国注册会计师协会职业行为准则and committee on Accounting Procedure美国注册会计师协会与会计程序委员会and GAAP standards development美国注册会计师协会与建立公认会计原则标准and government intervention美国注册会计师协会与政府干涉and SEC美国注册会计师协会与证券交易委员会American Maize-Products Company美国玉米生产公司America On
21、line(AOL)美国在线America West美国西部航空Ameritrade阿莫瑞交易公司Ames Department Stores欧姆斯百货公司AM InternationalAM国际公司Amortization:摊销: of bonds 债券摊销 corridor 路径(走廊)摊销 defined对摊销的定义 effective-interest method实际利率法 of bond债券的实际利率摊销法 of intangible assets无形资产的实际利率摊销法 of pension transition amount养老金跨期分摊金额的实际利率摊销法 on postret
22、irement benefit plans退休后福利计划的摊销 of prior service costs前期服务成本的摊销 straight-line直线摊销 of trademark商标的摊销 on units-of-production basis以产量单位为基础进行摊销 years-of-service以服务年限进行摊销Amortized cost摊销成本Ampco-Pittsburgh Corporation安博科-匹兹堡公司AMR CorporationAdvanced Manufacturing Research,高级制造业调研公司AMT(alternative minimum
23、 tax)替代最低税额Anadarko Petroleum Corporation阿纳达科石油公司Analogic Corporation研诺公司Anheuser-busch安海斯-布希公司Anixter Bros., Inc.安尼克斯特兄弟公司Annual interest rate:年度利息率: in compound interest tables 复利表中的年度利息率Annualized approach年率化方法Annual reports:年度报告;年报: on World Wide Web 互联网上的年度报告Annuity(-ies)年金Annuity due:期初年金;预付年金
24、: future value of 期初年金的终值 present value of 期初年金的现值Ante, S.E.安特,S.E.Antidilutive securities反稀释证券AOL Time Warner美国在线时代华纳APB, see Accounting Principles Board会计原则委员会,参见Accounting Principles BoardAPBO, see Accumulated postretirement benefit obligation累计退休后福利负债,参见Accumulated postretirement benefit obligat
25、ionAPB Opinions, see Opinions of the Accounting Principles Board会计原则委员会意见书,参见Opinions of the Accounting Principles BoardApple Computer苹果电脑April-Marcus, Inc.埃普丽尔-马库斯公司Arbitrageurs从事套利(套汇)之人Arcady, A.T.阿凯蒂,A.T.Arndt, M.阿恩德,M.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
26、股利Artificial loss人为损失Artistic-related intangible assets与艺术有关的无形资产ASB(Accounting Standards)(U.K.)英国会计准则委员会ASBJ(Accounting Standards Board of Japan)日本会计准则委员会Ashland Oil阿什兰石油(公司)Assessments评估Asset(s):资产: on balance sheet 资产负债表上的资产 current assets 流动资产 depreciable base for 资产的折旧基础 gains/losses in(pension
27、) (养老金;退休金)利得/损失 held for disposal待处置的资产 in lessee accounting承租人会计处理中的资产 noncurrent非流动资产 recognition of资产的确认 replacement of fixed固定资产的重置 sales price of资产的销售价格 transfer of资产转移Asset expenditures资产支出Asset-linked bonds资产联动债券Asset retirement obligations(AROs)资产退役负债Asset reversions资产返回Asset turnover ratio
28、资产周转率Asset valuation资产计价Astra Zeneca Plc.阿斯利康公司Atlantic Richfield大西洋瑞驰菲尔德(公司)AT&T美国电话电报公司Attribution period分配期间Auditing Standards Board审计准则委员会Auditors report:审计报告: emphasis of matter in审计报告中的强调事项 and expectation gap审计报告与预期差距 on going concern of entity持续经营审计报告 and lack of consistency审计报告与违反一致性 and ma
29、nagements responsibilities for financial statements审计报告与管理当局对财务报表应付的责任 qualified/adverse/disclaimer opinion保留意见/否定意见/拒绝表示意见 standards for审计报告准则 and uncertainties审计报告与不确定性 unqualified/clean opinion无保留意见Australian Accounting Standards Board(AASB)澳大利亚会计准则委员会Auto loan:自动贷款: calculating 计算自动贷款Available-for-sale securities可供销售证券Average cost method:平均成本法: for cost flow assumption
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