1、AAASB(Australian Accounting StandardsBoard)澳大利亞會計準則委員會Abnormal shortages非正常短缺Absences,（職工）缺勤，compensated（職工）已獲補償的缺勤Accounting ,會計，ethics in會計職業道德Accounting cycle會計循環：adjusted trial balance調整后試算走adjusting entries調整分錄closing結賬；結轉journalizing編制分錄post-closing trial balance結賬后試算表posting過賬preparing financ

2、ial statement編制財務報表reversing entries轉回分錄steps of會計循環中的各個步驟transactions and other event交易及其他事項identifying/recording確認/記錄trial balance試算表Accounting information system會計信息系統Accounting policies會計政策：on balance sheet資產負債表上的會計政策disclosure of會計政策的披露Accounting principle會計原則；會計原埋Accounting Principles Board(AP

3、B)會計原則委員會Accounting Research Bulletins會計研究公報：Accounting standards會計準則；會計標準Accounts payable(s)應付賬款Accounts receivable(s)應收賬款ages of應收賬款賬齡net, accounts receivable應收賬款凈額recognition of應收賬款的確認trade商業應收賬款uncollectible不可收回的應收賬款valuation of應收賬款的計價Accounts receivable written off應收賬款的注銷Accrual basis accountin

4、g ：權責發生制會計：cash basis accounting vs.收付實現制會計對權責發生制會計Accrued expenses應計費用Accrued interest應計利息Accrued revenue(s)應計收入Accumulated depreciation累計折舊；累積折舊Acid-test ratio速動比率Acquisition costs購置成本；取得成本Actually refinancing實際再籌資本；實際資本調整Actuarial present value實際現值Actuaries保險精算師；保險（業務）計算員Additions增置，擴建（即資本支出）Addi

5、tional paid-in capital追加繳入資本；資本溢價；實收資本溢價Adjunct account附加賬戶Adjusted trial balance調整后試算表Administrative expense管理費用；行政費用Adverse opinion否定意見After-closing trial balance結賬后的試算表Age of accounts receivables應收賬款賬齡AICPA Special Committee on Financial美國注冊會計師協會財務專門委員會Reporting報告Allowance method備抵法Code of Profes

6、sional Conduct美國注冊會計師協會職業行為準則Amortization ：攤銷：of bonds債券攤銷effective-interest method實際利率法Annual reports年度才艮告；年報Annuity(-ies)年金Annuity due :期初年金；預付年金：AROs(asset retirement obligations)資產退役（報廢）負債Arrears :拖欠款項：dividend in積欠股利；拖欠股利Artificial loss人為損失Artistic-related intangible assets與藝術有關的無形資產Asset expen

7、ditures資廠支出Asset turnover ratio資產周轉率Asset valuation資產計價Attribution period分配期間Available-for-sale securities可供銷售證券Average days to sell inventory平均存貨銷售天數BBad debts壞賬Bad debts expense壞賬費用Badwill負商譽Balance sheet(s)資產負債表；平衡表：comparative比較資產負債表events after preparation of資產負債表日后事項presentation of資產負債表的列報Bank

8、 accounts銀行賬戶；銀行戶頭Bank charges銀行手續費Bank overdrafts銀行透支Bank reconciliation銀行往來調節表Bargain purchases ,廉價購入，Basket purchase一攬子購置Bearer(coupon) bonds無記名債券"Big GAAP versus little GAAP"大公認會計原則對小公認會計原則Bonds：債券；契約：Discount bonds折價債券effective-interest method for彳貝券的頭際利率法and extinguishment of debt債券與

9、債務清償face value of債券的票面價值and interest dates債券與計息日issuance of發行債券premium債券溢價Bond amortization ,債券的攤銷，Bond Indentures債券契約Bonds payable :應付債券：and contra accounts應付債券與對銷分錄Bonus agreements獎金協議Bonus payments,紅利支付，Book value(bonds)（債券）賬面價值Borrowing arrangements借款安排Business combinations ,企業合并，Business-method

10、 patents特許經營權Buyback(s)回購（股份、債券）of treasury stock回購庫存股份Buyback agreements回購協議CCallable preferred可贖回優先股Call option認購期權；看漲期權Capital allocation資本配置Capital expenditures資本支出；基建支出Capitalization period資本化的期間Capital lease融資租賃Capital maintenance approach資本保全方法Capital stock股本Capital structure資本結構Carrybacks ,移

11、前扣除，結轉前期扣除，Carryforwards ,移后扣除，結轉后期扣除，Carrying amounts賬面金額Cash and cash equivalents :現金及現金等價物：Cash basis accounting ：收付實現制會計：modified cash basis修正的收付實現制會計Cash debt coverage ratio現金償債能力比率Cash discounts現金折扣Cash dividends :現金股利：on common stock普通股現金股利on treasury stock庫存股現金股利Cash dividends payable應付現金股利C

12、ash flow hedge現金流量套期保值Cash over account現金溢余賬戶Cash rebates現金回扣CDs (certificates of deposits)存款單；存款證Ceiling (upper)上限（較高的）Changes in accounting estimate會計估計變更Change(s) in accounting principle:會計原則變更：Checks：支票：bouncing支票跳票outstanding未兌現支票paper紙質支票postdated遠期支票；期票Checkfree免檢（公司）ChexSystems不良信用記錄系統Claims

13、索賠Closing結賬；結轉Closing entries結賬分錄；結賬記錄Closing prices收盤價；收市價Code of Professional Conduct (AICPA)（美國注冊會計師協會）職業行為守則；專業操守守則Collaterized receivables作抵押的應收賬款Combination methods for depreciation綜合折舊法Combined statement合并報表Commercial paper商業票據Commercial substance商業實質Commitments,承諾，disclosure of承諾的披露Committee

14、 on accounting procedure(CAP)會計程序委員會Commodity-backed bonds與商品綁定債券Comparative analysis比較分析Compensated absences帶薪缺勤Compensating balances抵銷余額；補償性存款Convertible preferred stock可轉換優先股Comprehensive income綜合收益；全面收益Condensed income statements簡明收益表Conditional expenses有條件的支出Consigned goods寄銷品Consignment shipme

15、nt寄銷發貨Contingencies或后事項Contingent liabilities或肩負債Continuing franchise fees持續特許權費用Continuously compounded連續復利Contra accounts,對銷賬戶，Contract-related intangible assets合同相關的無形資產Copyrights版權Cost-benefit constraint成本效益約束Cost flow assumption成本流轉假設period costs期間成本product costs廣品成本Cost of goods available for

16、sales or use供出售或使用商品的成本Cost of goods sold銷貨成本Cost-to-cost basis成本百分比法Cost-to-retail ratio零售成本率Coupons息票；贈券Credit quality信貸質量Credit risk信貸風險Credit squeeze信貸緊縮Current cash debt coverage ratio債務現金償付比率Current maturities of long-term debt即將到期的長期負債；一年內到期的長期負債Current ratios流動比率Customer-related intangible a

17、ssets與顧客有關的無形資產DDate of declaration(stock dividends)（股利）宣布發放日Date of payment(stock dividends)（股利）支付日Date of record(stock dividends)（股利）記錄日Debenture bonds彳貝券Debt ratings債務評級Debt to total assets ratio資產負債率Declining-balance method余額遞減法Decreasing-chargemethodsfordepreciation遞減折舊法Defaults違約；拖欠；失職Deferred

18、 annuities遞延年金Deferred income taxes遞延所得稅Deferred tax asset遞延稅項資產Deferred tax benefits遞延稅款收益Deferred tax consequences遞延稅款結果Deferred tax expense遞延稅款費用Deferred tax liabilities遞延稅項負債Depletion :（礦產資源的）損耗：and liquidating dividends（礦產資源的）損耗與清算性股利Deposits:存款；保證金；定金；押金：legally restricted法定存款；法定限制保證金in transi

19、t在途存款Derivatives衍生工具；衍生產品：hedging套期；對沖交易；套頭交易Designated market value指定市場價值Development costs開發成本Discontinued operations中止經營；中止業務Discount notes貼現票據Discount rate,折扣率；貼現率，Dividends股利；股息liquidating清算性股利property財產股利Dividend in arrears積欠股利；拖欠股利Dividends payable應付股利Dividend policy股利政策Dividend preferences股利的

20、附加條件Dividend yield股息率Double-declining-balance method雙倍余額遞減法Double-entry accounting system復式記賬會計體系Dow Jones道瓊斯Dupont杜邦EEarned revenues已獲收入Earnings management盈余管理Earnings per common share普通股每股收益Economic substance經濟實質Effective yield實際報酬Employee payroll deductions職工薪水的扣款Employee-related liabilities與職工相關

21、的負債Enacted tax rate法定稅率Ending inventory,期末庫存Entries:記錄；分錄adjusting調整分錄reversing轉回分錄Equity method :權益法：Equity securities股本證券；權益性證券Ethics道德規范Exchange rate risk匯率風險Excise tax消費稅Expectations gap期望差距Extinguishment of debt債務清償Extraordinary gains非常收益Extraordinary items非常項目Extraordinary losses非常損失FFace rate

22、(interest)票面利率Face value(bonds)（債券）面值Factors銷售代埋商；應收賬款代埋商Factoring receivables應收賬款讓受Fair-value hedge公允價值套期Feedback value反饋價值Financial Accounting Foundation財務會計基金會Financial engineering財務操縱Financial flexibility財務彈性Financial forecasts財務預測Financial income財務收入Financial instruments金融工具；金融票據Financial liqui

23、dity財務清償能力；資金流動性Financial markets金融市場Financial position,財務狀況Financing activities財務活動；籌資活動；融資活動Financing agreement融資協議Fixed assets固定資產Floating-rate mortgage浮動利率抵押Floor(lower)底價（較低的）on board)destination目的地離岸價格Foreign currency外匯套期；外匯對沖交易Franchise(s)專宮權；特許權Free cash flow自由現金流量Free on board目的地離岸價格Freight

24、 costs運費成本Fund(term)基金（術語）Future value:終值：of annuity年金的終值of deferred annuity遞延年金終值of ordinary annuity普通年金的終值GGAAP,see Generally Accepted AccountingPrinciples公認會計原則Gains利益；利得Gain contingencies或有利得Gains trading交易利得General checking account普通支票賬戶General indexes綜合指數General journal entry普通日記賬分錄General ledger總分類賬；總賬Going concern concept持續經營概念Goods in transit在途商品；付運中貨品Goodwill商譽Grant date次日Gross margin percentage毛利率Gross profit percentage毛利率Guarantees被擔保人；