財會術語表
財會術語表
A
Accelerated methods of depreciation 加速折舊法
Accounts payable 應付账款
Accounts payable turnover 應付账款周轉
Accounts receivable 應收账款
Accounts receivable turnover 應收账款周轉
Accumulated depreciation 累計折舊
Activity method 作業方法
Additional paid-in capital 資本公積
Allowance method 備抵法
Annual report 年報
Appropriation of retained earnings 留存收益分配
Asset depreciation range (ADR) 資產折舊範圍
Available-for-sale securities 短期投資
B
Bad debts 壞账
Basic earnings per share 基本每股盈利
Betterment 改良
"Big 5"五大會計師事務所
board of directors 董事會
bonds payable 應付債券
book gain/loss 账面收益/損失
C
Capital structure leverage 資本結構槓杆
Cash flow from financing 籌資產生的現金流量
Cash flow from investing 投資產生的現金流量
Cash flow from operations 經營產生的現金流量
Certificate of deposit 存款單
Certified public accountant 注冊會計師
Classified balance sheet 分類資產負債表
Clean audit opinion 無保留意見
9119.html">Collateral 抵押品, 擔保品
Collection period 商業票據
Common earnings leverage 普通收入槓杆
Common stock 普通股
Common-size financial statements 共同比財務報表
Conservatism 穩健
Consignment 寄銷品
Consistency 連續性
Consolidated financial statements 合並財務報表
Copyright 版權
Cost 成本
Cost method 成本法
Cost of goods sold 銷貨成本
CPA certified public accountant 注冊會計師
Cumulative preferred stock 累積優先股
Current maturity of long-term debts 即將到期的長期負債
Current ratio 流動比率
D
Default 違約
Deferred cost 遞延成本
Deferred income 遞延收益
Deferred income taxes 遞延所得稅
Defined benefit pension plan 即定收益養老金方案
Defined contribution pension plan 即定供款養老金方案
Depreciation 折舊
Diluted earnings per share 攤薄後每股盈利
Direct method 直线法
Direct write-off method 直接注銷法
Discount on bond payable 應付債券折價
Double taxation 雙重徵稅
Double-declining-balance method 雙倍余額遞減法
DuPont Model 杜邦體系
E
Economic entity assumption 經濟個體假定
Effective interest method 實際利息法
Escrow 代管
Extraordinary item 非經常項目
F
Financial accounting standards 財務會計標準
Financial Accounting Standards Board 財務會計標準委員會
Financial condition 財務狀況
Financial performance 財務業績
Financial ratio analysis 財務比率分析
Financial statement analysis 財務報表分析
First-in, first-out 先進先出法
Fiscal period assumption 會計期間假設
FOB destination 離岸貨價
Footnotes 附注
Freight-in 運費已付
Frequent transactions 經常性交易
G
Generally accepted accounting principles一般會計原則
Goods in transit 在途商品
Gross profit 毛利
H
Hidden reserves 祕密準備
Historical cost 歷史成本
Human resources 人力資源
Hurdle rate 利率下限
Hybrid security 混合證券
I
Income 收益
Income statement 損益表
Independent auditor 獨立審計
Indirect method 間接法
Input market 投入市場
Interest coverage ratio 利息保障比率
Interest-bearing obligation 附息債務
Internal control system 內部控制系統
Internal Revenue Service 國內稅收總署
Interperiod tax allocation跨期稅款分攤
Intraperiod tax allocation 所得稅期內分攤
L
Land 土地,不動產
Last-in, first-out 後進先出
Leverage 槓杆效應
Liability 負債
Life of a bond 年金期間
LIFO conformity rule 後進先出法一致性規則
LIFO reserve 後進先出法準備
Line of credit 信用限額
Loss 虧損
Loss contingency 或有損失
Lower-of-cost-or-market rule 成本與市價孰低原則
M
Maintenance expenditure 維修費用
Management discretion 管理決策
Management letter 管理建議書
Mark-to-market accounting 按市場計價法會計
Markdown 減低標價
Market share 市場份額
Marketable securities 有價證券
Materiality 重要性
Maturity date 到期日
Maturity value 到期值
Measurement theory 計量理論
Merchandise inventory 商品盤存
Multinational corporation 跨國公司
N
Net income 淨收益
Net of tax 稅後淨額
Net profit 淨收益
nonparticipating preferred stock 非參加優先股
nonprofit entity 非盈利實體
not-for-profit accounting 非盈利账戶
O
Obsolescence 過時,陳舊
Off-balance-sheet financing 資產負債表外融資
Operating cycle 營業周期
Operating days 營業日
Organizational forms 組織形式
Original cost 原始成本
Other gains and losses 其它收益和虧損
Other revenues and expenses 其它收益和虧損
Overhead 管理費用
P
Participating preferred stock 參與優先股
Partnership 合夥
Patent 專利
Pension 養老金
Percentage-of-credit-sales approach 賒銷百分比法
Periodic method 定期法
Perpetual method 永續法
Physical obsolescence 實物陳舊
Postacquisition expenditures 收購後費用
Postretirement costs 退休後成本
Premium on bonds payable應付債券溢價
Prepaid expenses 準備成本
Price/earnings ratio 價格/收益比
Prime interest rate 優惠利率
Prior period adjustment 前期調整數
Private company 私人公司
Proceeds 收入
Property, plan, and equipment 財產,車間和設備
Proxy statement 委托書
Public accounting firms 會計師事務所
Purchase method 購买法
Q
Qualified audit report 有保留意見的審計報告
Quick ratio 速動比率
R
Rate of return 回報率
Realized gain or loss 已實現收益或損失
Recognized gain or loss 確認收益或損失
Related party transaction 關聯交易
Replacement cost 重置成本
Restrictive covenant 約束性規定
Retirement 退休,退股
Return on equity from financial leverage 融資槓杆淨資產收益率
Revaluation adjustment 重估調整
S
Securities and Exchange Commission 證券及期貨事務監察委員會
SG & A 銷售,一般和行政花費
Specific identification 個體辨認
Statement of retained earning 留存收益表
Statement of stockholder's equity股東權益表
Stock split in the form of a dividend 股票股利的股票拆分
Straight-line method 直线法
Sum-of-the-years'-digits method 年數總和法
Supplies inventory物料盤存
T
Tax deductible 稅款抵扣
Taxable income 應稅收入
Technical default 技術性違約
Technical obsolescence 技術陳舊
Trade-in 以舊換新
Trademark or trade name 商號
Transportation-in 在途運輸
U
Uncollectibles 壞账
Unearned revenue 未獲收入
Uniformity 統一
Unqualified audit report 在編審計報告
Unrealized gain or loss 未實現收入或損失
Useful life 使用年限
Usual transactions 普通交易
V
W