會(huì)計(jì)術(shù)語(yǔ)中英文對(duì)照表

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1、accelerated depreciation加速折舊法account帳戶、會(huì)計(jì)科目accounting cycle會(huì)計(jì)循環(huán)accounting changes會(huì)計(jì)變動(dòng)accounting income會(huì)計(jì)收益accounting policies會(huì)計(jì)政策accounting principles board(APB)會(huì)計(jì)原則委員會(huì)accounting standards executive coomittee會(huì)計(jì)準(zhǔn)則執(zhí)行委員會(huì)accounting trends and techniques會(huì)計(jì)趨勢(shì)與技術(shù)accounts receivables應(yīng)收帳款accrual basis權(quán)責(zé)發(fā)生制ac

2、crued expenses應(yīng)付費(fèi)用accrued items應(yīng)計(jì)項(xiàng)目accrued revenues應(yīng)收收入accumulated depreciation累計(jì)折舊acid-test ratio酸性測(cè)試比率present value現(xiàn)值additional markup再加價(jià)additional markup cancellation再加價(jià)取消aditional paid-in capital資本公積adjusting調(diào)整aging of the accounts approach帳齡分析法allowance for doubtful accounts壞帳準(zhǔn)備allowance method

3、備抵法allowance to reduce inventory to market存貨跌價(jià)準(zhǔn)備allowance to reduce short-term investments to market短期投資跌價(jià)準(zhǔn)備American Accounting Association(AAA)美國(guó)會(huì)計(jì)學(xué)會(huì)American Institete of Certified Public Accountants(AICPA)美國(guó)會(huì)計(jì)師協(xié)會(huì)amortization攤銷amount of an annuity due到期年金終值amount of an ordinary annuity普通年金終值analysi

4、s of long-term solvency長(zhǎng)期償債能力分析analysis of return on investment投資報(bào)酬分析analysis of short-term liquidity短期償債能力分析announcement date認(rèn)股權(quán)宣告日annual effective tax rate全年有效稅率annuity年金annuity due到期年金annuity method年金法antidilutive effect反稀釋效果APB opinion&statementsAPB發(fā)布的意見書及聲明書appraisal system評(píng)價(jià)法appraisal value評(píng)定價(jià)

5、值appropriaed指撥appropriated retained earnings撥定留存收益asset expenditure資本支出assets 資產(chǎn)associating cause and effect因果關(guān)系直接配屬attribution攤計(jì)auditors report審計(jì)報(bào)告authorized capital stock核準(zhǔn)發(fā)行股份available for sale備供出售者available-for-sale securities備供出售證券average collection period帳款收回平均天數(shù)average days to sell the invent

6、ory存貨周轉(zhuǎn)平均天數(shù)bad debt expense壞帳費(fèi)用balance sheet approach資產(chǎn)負(fù)債表法bank overdraft銀行透支bank reconciliation銀行往來(lái)調(diào)節(jié)表bank statement對(duì)帳單base inventory 基期存貨base year基期basic accounting equation會(huì)計(jì)基本方程式basic principles基本原則bearer bonds息票公司債beneficiary受益人betterment改良billings on construction in process預(yù)收工程款bonds payable應(yīng)付

7、公司債bonus and profit sharing plan員工獎(jiǎng)金及分紅book value method帳面價(jià)值法book value of net assets acquired股權(quán)凈值call premium收回溢價(jià)call price贖回價(jià)格call provisions收回條款callable bonds可收回公司債callable preferred stock可收回優(yōu)先股capital expenditure資本支出capital lease資本租賃capital stock股本capital stock subscribed已認(rèn)購(gòu)股份capital surplus資本公積

8、capitalization of interest利息資本化carrying value帳面價(jià)值cash discount現(xiàn)金折扣cash dividends現(xiàn)金股利cash equivalents現(xiàn)金等價(jià)物cash flows from operation activities營(yíng)業(yè)活動(dòng)的現(xiàn)金流量cash over and short現(xiàn)金短溢certificates of deposit定存單change funds找零金changes in accounting estimate會(huì)計(jì)估計(jì)的變動(dòng)changes in accounting principle會(huì)計(jì)原則變動(dòng)changes in r

9、eporting entity編制報(bào)表主體變動(dòng)consistency一致性claim請(qǐng)求權(quán)closed corporations非公開發(fā)行公司closing結(jié)帳collection method收現(xiàn)法common stock普通股common stock subscribed已認(rèn)普通股股本common-size financial statements共同比財(cái)務(wù)報(bào)表comparability比較性comparative analysis比較分析comparative statements比較報(bào)表compensatory stock option plan酬勞性認(rèn)股計(jì)劃completed per

10、fomance method全部履行法completed-contract method全部完工法complex capital structure復(fù)雜資本結(jié)構(gòu)compound interest method復(fù)利法comprehensive approach全面改革法computer software costs電腦軟件成本condensed income statement簡(jiǎn)明損益表conservatism穩(wěn)健原則consignee承銷人consignment-in承銷品consignment-out寄銷品consignor寄銷人construction in process在建工程cont

11、ingencies或有事項(xiàng)contingent liabilities或有負(fù)債continuity convention持續(xù)經(jīng)營(yíng)慣例contra account抵減科目contributed capital投入資本controlling account統(tǒng)制帳戶conventions慣例convertible bonds可轉(zhuǎn)換公司債convertible preferred stock可轉(zhuǎn)換優(yōu)先股copyrights著作權(quán)，版權(quán)cost add markup contract成本加價(jià)合約cost allocation method成本分?jǐn)偡╟ost depletion method成本折耗法co

12、st flow assumption成本流動(dòng)假設(shè)cost index成本指數(shù)cost method成本法cost of goods manufactured產(chǎn)成品成本cost priociple;historical cost principle歷史成本原則cost recovery method成本回收法cost-benefit constraint成本效益限制costs of construction工程成本比例法costs of issuing bonds公司債發(fā)行成本cost-to-cost method工程成本比例法coupons兌換券covenants債務(wù)條款credit貸cred

13、it card sale信用卡銷貨credit ratings信用評(píng)級(jí)cross reference交叉索引cumulative deficit累積虧損cumulative effect累積影響數(shù)cumulative effect adjustment當(dāng)期調(diào)整法cumulative effect of change in accounting principle會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of changes in accounting principle會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative preferred stock累積優(yōu)先股current adjus

14、tment當(dāng)期調(diào)整法current assets流動(dòng)資產(chǎn)current liabilities流動(dòng)負(fù)債current maturities of long-term debts長(zhǎng)期負(fù)債一年內(nèi)到期部分current tatio流動(dòng)比率current tax expense(benefit)當(dāng)期所得稅費(fèi)用（利益）date of annoucement宣告日date of declaration股利宣告日date of expiration過期失效日date of ex-right除權(quán)日date of payment股利發(fā)放日date of record股權(quán)登記日debenture bonds無(wú)擔(dān)保

15、公司債debit借debit and credit rules借貸法則debt securities債務(wù)證券debt to stockholders equity負(fù)債對(duì)股東權(quán)益比率debt to total assets ratio負(fù)債比率decision usefulness決策有用性deferred annuity遞延年金deferred charge遞延借項(xiàng)deferred compensation cost遞延酬勞成本deferred credits遞延貸項(xiàng)deferred gross profit遞延銷貨毛利deferred items遞延項(xiàng)目deferred method遞延法de

16、ferred payment contract遞延付款合約deferred recognition遞延認(rèn)列deferred tax asset遞延所得稅資產(chǎn)deferred tax liability遞延所得稅負(fù)債depletable assets遞耗資產(chǎn)depletion折耗deposit in transit在途存款depreciabale assets折舊性資產(chǎn)depreciable cost折舊成本depreciation base折舊基礎(chǔ)depreciation expense折舊費(fèi)用derivative financial instruments衍生性金融商品development

17、 costs開發(fā)成本dicision usefulness決策的有用性dilutive effect稀釋作用direct financing lease直接融資租賃direct method直接沖銷法direct method直接法direct pricing直接評(píng)價(jià)法direct write-off method直接沖銷法discontinued segment停業(yè)部門discount on bonds payable公司債折價(jià)discount on notes payable應(yīng)付票據(jù)折價(jià)discount on notes receivable應(yīng)收票據(jù)折價(jià)discounted present

18、 value折現(xiàn)值discounting notes receivable應(yīng)收票據(jù)貼現(xiàn)dishonored notes receivable拒付票據(jù)、催收票據(jù)disposal date處分日distributions to owners分配給業(yè)主dividend pay-out ratio股利支付率dividend revenue股利收入dividend yield ratio股利收益率dollar-valur LIFO retail method金額后進(jìn)先出零售價(jià)法dominant industry segment主要產(chǎn)業(yè)部門donated assets受贈(zèng)資產(chǎn)donated treasur

19、y stock受贈(zèng)的庫(kù)藏股票double-declining-balance method雙倍余額遞減法double-entry bookkeeping復(fù)式簿記dual presentations雙重表達(dá)due process審慎程序dynamic statements動(dòng)態(tài)報(bào)表earings per share每股盈余early extinguishment提前償付earned已賺得earned surplus盈余公積earning盈余economic entity assumption經(jīng)濟(jì)主體假設(shè)economic income經(jīng)濟(jì)所得economic substance over legal

20、 form經(jīng)濟(jì)實(shí)質(zhì)重于法律形式effective interest rate method實(shí)際利率法effective rate有效利率effective yield實(shí)際利率、市場(chǎng)利率、有效收益率efficient market hypothesis效率市場(chǎng)假說efforts-expended method工時(shí)進(jìn)度比例法emerging issues task force緊急問題處理小組employee discount員工折扣employee stock option plan員工認(rèn)股計(jì)劃equity method權(quán)益法equity securities權(quán)益證券equivalent perc

21、entage of interest約當(dāng)持股比例estimated items估計(jì)項(xiàng)目estimated liability under warranties估計(jì)產(chǎn)品保證負(fù)債estimated residual value估計(jì)殘值excess earnings approach超額盈余法exchangable可交換性exchange rate effects匯率變動(dòng)的影響ex-dividend date除息日executory contract待執(zhí)行合同executory costs履約成本exercise of call privilege行使贖回權(quán)expected return on pl

22、an assets退休金資產(chǎn)預(yù)期報(bào)酬expense warranty accrual method保證費(fèi)用計(jì)提法expense warranty approach保證費(fèi)用計(jì)提法expiration date of the rights認(rèn)股權(quán)行使截止日expiration of return-right method退貨權(quán)逾期法exploration costs勘探成本ex-right stock除權(quán)股extinguishment of debt債務(wù)清償extraordinary gain(loss)非常損益extraordinary repairs大修face amount面值face rat

23、e票面利率feedback value回饋價(jià)值financial accounting fundation財(cái)務(wù)會(huì)計(jì)基金會(huì)financial accounting standards advisory council財(cái)務(wù)會(huì)計(jì)準(zhǔn)則咨詢委員會(huì)financial accounting standards board(FASB)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financial capital財(cái)務(wù)資本financial flexibility財(cái)務(wù)彈性financial income財(cái)務(wù)所得financial instruments理財(cái)工具financial leverage index財(cái)務(wù)杠桿指數(shù)financial

24、mobility財(cái)務(wù)機(jī)動(dòng)性financing activities理財(cái)活動(dòng)finished goods inventory產(chǎn)成品存貨first-in first-out先進(jìn)先出fixed assets固定資產(chǎn)flexibility彈性floating浮動(dòng)floor市價(jià)下限flow流量footnotes附注four-column bank reconciliation四欄式銀行往來(lái)調(diào)節(jié)表fractional year depreciation不滿一年的折舊計(jì)算franchise revenue加盟特許收入franchisee加盟員franchises特許權(quán)franchisor加盟主free on

25、 board destination目的地交貨free on board shipping point起運(yùn)點(diǎn)交貨full costing全部成本法full disclosure principle充分披露原則full-cost approach全部成功法fully diluted earnings per share完全稀釋每股盈余funds基金funds statement資金狀況表future amount of an annuity due到期年金終值future amount of an ordinary annuity普通年金終值futures期貨gain contingencies

26、或有利得gain(loss)on conversion of bonds公司債轉(zhuǎn)換（損）益gain(loss)on sale of short-term investments出售短期投資利益（損失）general journal普通日記帳general purchasing power accounting一般購(gòu)買力會(huì)計(jì)general purpose financial statement一般目的財(cái)務(wù)報(bào)表generally accepted accounting principles(GAAP)一般公認(rèn)會(huì)計(jì)原則going concern(continuity)assumption持續(xù)經(jīng)營(yíng)假設(shè)

27、goods in transit在途商品goodwill商譽(yù)grant date給予日greenmail綠色信函gross method總額法gross profit method毛利率法guaranteed bonds保證公司債guaranteed residual value保證殘值held to maturity持有至到期日held-to-maturity securities持有至到期日證券high ratio of returned merchandise to sales高退貨率的銷貨horizontal analysis水平分析hostile takeover惡意并購(gòu)ideali

28、sm理想性identifiable intangible assets可明確辨認(rèn)的無(wú)形資產(chǎn)imapairment of value價(jià)值的減損impairment of assets資產(chǎn)價(jià)值減損implicit rate computed by the lessor出租人的隱含利率improvements改良imputed interest rate隱含利率，設(shè)算利率inception of the lease租賃開始日income before income taxes稅前凈利income statement approach損益表法income summary本期損益income tax a

29、llocation所得稅分?jǐn)俰ncome tax benefit所得稅利益income taxes payable應(yīng)付所得稅income taxes withheld扣繳所得稅income(loss)from continuing operation持續(xù)經(jīng)營(yíng)部門損益income(loss)from discontinued operation停業(yè)部門損益incremental borrowing rate增額借款利率incremental direct costs增額直接成本incremental method增額法individual item approach個(gè)別比較法induced co

30、nversion引誘轉(zhuǎn)換industry peculiarities行業(yè)特性industry segments產(chǎn)業(yè)部門inflation accounting通貨膨脹會(huì)計(jì)infrequency of occurrence不常發(fā)生initial direct cost原始直接成本initial franchise fee原始權(quán)利金installment accounts receivable分期應(yīng)收帳款installment sales分期付款銷貨installment sales method分期付款法in-substance defeasance of debt視同清償intangible

31、assets無(wú)形資產(chǎn)interest costs利息成本interest on discount貼現(xiàn)息interest rate swaps利率交換interest-bearing note附息票據(jù)interim debt 中期負(fù)債internal auditing內(nèi)部稽核internal direct costs內(nèi)部直接成本internally developed內(nèi)部自行發(fā)展interperiod income tax allocation跨期所得稅分配interpolation插補(bǔ)法intraperiod income tax allocation同期所得稅分配inventory meth

32、od盤存法inventory turnover存貨周轉(zhuǎn)率investement tax credit投資租稅抵減的處理investment revenue-discontinued operation停業(yè)部門投資收益investment revenue-extraordinary非常投資收益investment revenue-ordinary一般投資收益issuance date認(rèn)股權(quán)發(fā)行日issuance for cash現(xiàn)金發(fā)行issue papers待研究問題通報(bào)、問題報(bào)告issued capital stock已發(fā)行股份issues in accounting education會(huì)計(jì)

33、教育問題研究journal日記簿、分錄簿journalizing分錄junk bond垃圾債券just-in-time inventory system即時(shí)存貨系統(tǒng)land improvements土地改良物large stock diveidend大額股票股利last-in first-out后進(jìn)先出lease term(duration)租賃期間leased asset under capital leases租賃資產(chǎn)leasehold improvements租賃改良legal capital法定資本legal form法律形式leverage財(cái)務(wù)杠桿leverage buyouts融資

34、購(gòu)并leverage leases杠桿租賃LIFO liquidation后進(jìn)先出存貨的減少lifo reserve后進(jìn)先出存貨準(zhǔn)備line of business主要行業(yè)liquidity流動(dòng)性listed corporations上市公司long-term capital to fixed assets長(zhǎng)期資金對(duì)固定資產(chǎn)比率long-term investments長(zhǎng)期投資long-term liabilities長(zhǎng)期負(fù)債long-term notes payable長(zhǎng)期應(yīng)付票據(jù)long-term operational assets長(zhǎng)期營(yíng)業(yè)用資產(chǎn)loss contingencies或有損

35、失loss from discounting of notes票據(jù)貼現(xiàn)損失loss from long-term contracts工程損失loss on impairment價(jià)值減損損失lower of cost or market method成本與市價(jià)孰低法lump-sum purchase整批購(gòu)買managerial accounting 管理會(huì)計(jì)manufacturing cost制造成本marginal tax rate邊際稅率markdown cancellation減價(jià)取消market method市價(jià)法market value method市價(jià)法markup加價(jià)matchin

36、g principle配比原則materiality重要性maturity value到期值measurement date衡量日merchandise inventory商品存貨mesurability可衡量性mislead誤導(dǎo)monetary assets貨幣性資產(chǎn)monetary items貨幣性項(xiàng)目money capital gain貨幣資本利得mortgage bonds抵押公司債moving average移動(dòng)平均multiple-items approach混合商品法multiple-pool method多項(xiàng)組合法multiple-step format多步式multiple-

37、step income statement多步式損益表net accounts receivable應(yīng)收帳款凈額net additional markup凈再加價(jià)net markdown凈減價(jià)net method凈額法net realizable value method凈變現(xiàn)價(jià)值法neutrality中立性nominal account虛帳戶nominal rate名義利率noncompensatory plans非酬勞性計(jì)劃noncompensatory stock option plan非酬勞性認(rèn)股計(jì)劃noncumulative preferred stock非累積優(yōu)先股noninter

38、est-bearing note不附息票據(jù)nonmonetary items非貨幣性項(xiàng)目nonparticipating preferred stock非參加優(yōu)先股nopar value stock無(wú)面額股normal shrinkage正常損耗notes receivable dishonored(past due)拒付應(yīng)收票據(jù)notes receivables應(yīng)收票據(jù)NSF(not sufficient fund)存款不足支票number of compounding periods復(fù)利次數(shù)obligations under capital leases應(yīng)付租賃款off-balance-s

39、heet financing資產(chǎn)負(fù)債表外融資operating cycle營(yíng)業(yè)周期operating lease營(yíng)業(yè)租賃operational assets營(yíng)業(yè)資產(chǎn)option選擇權(quán)ordinary annuity普通年金original selling price原始售價(jià)output measures產(chǎn)出單位比例法outstanding capital stock流通在外股份outstanding checks未兌現(xiàn)支票paid-in capital投入資本par value面額par value method面額法par value stock有面額股participating prefe

40、rred stock參加優(yōu)先股percentage approach百分比法percentage depletion method百分比折耗法percentage of gross profit method毛利百分比法percentage-of-completion method完工比例法percentage-of-receivables approach應(yīng)收帳款百分比法percentage-of-sales approach銷貨百分比法period expense期間費(fèi)用periodic inventory system定期盤存制permanent account實(shí)帳戶permanent

41、difference永久性差異perpetual inventory system永續(xù)盤存制petty cash零用金physical causes物質(zhì)因素physical inventory實(shí)地盤存制plant assets廠房設(shè)備point of sale銷貨點(diǎn)pooling of interests method權(quán)益結(jié)合法post-balance sheet events期后事項(xiàng)posting過帳predictive value預(yù)測(cè)價(jià)值preemptive rights優(yōu)先認(rèn)股權(quán)preferred stock優(yōu)先股prepaid expenses預(yù)付費(fèi)用prepaid income ta

42、xes預(yù)付所得稅preparing trial balance試算present amount現(xiàn)值present value of an annuity due到期年金現(xiàn)值present value of an ordinary annuity普通年金現(xiàn)值price index approach物價(jià)指數(shù)法price-earnings ratio(p/e ratio)市盈率primary earnings per share基本每股盈余principal本金prior period adjustment前期損益調(diào)整probable很有可能product warranty產(chǎn)品售后服務(wù)保證pro-f

43、orma amounts擬制資料property rights財(cái)產(chǎn)權(quán)property,plant and equipment廠房設(shè)備proportional method比例法proportional performance method比例履行法、purchase commitments進(jìn)貨合約purchase discount進(jìn)貨折扣purchase retuen and allowance進(jìn)貨退回及折讓quick assets速動(dòng)資產(chǎn)quick ratio速動(dòng)比率rate of return on total assets總資產(chǎn)報(bào)酬率ratio analysis比率分析raw mater

44、ial inventory原料存貨reacquisition price收回價(jià)格readily determinable fair value具有明確的公平價(jià)值ready marketability變現(xiàn)性real account實(shí)帳戶real estate lease不動(dòng)產(chǎn)租賃reasonably possible有可能receivables應(yīng)收款項(xiàng)receivables turnover應(yīng)收帳款周轉(zhuǎn)率recover回收recoverability test可回收性測(cè)試refinancing再融資related party transactions關(guān)系人交易relative sales val

45、ue method相對(duì)售價(jià)法relevance相關(guān)性reliability可靠性realizable可實(shí)現(xiàn)realized已實(shí)現(xiàn)remote極少可能repairs and maintenance修理與維護(hù)repayment at maturity到期直接償付replacement cost重置成本replacement method重置法replenish of petty cash零用金的撥補(bǔ)representational faithfulness忠實(shí)表達(dá)research and development costs研究開發(fā)支出（成本）research monograph研究論叢reserv

46、e準(zhǔn)備residual value殘值restoration costs回復(fù)原狀成本retail inventory method-FIFO先進(jìn)先出成本零售價(jià)法retail method零售價(jià)法retained earnings留存收益retroactive restatement追溯重編法return of capital資本的退回return on investment投資報(bào)酬率revenue(expense)expenditure收益支出revenue from long-term contracts工程收入revenue principle;revenue recognition pr

47、inciple收入認(rèn)列原則revenues collected in advance預(yù)收收入reversing entry轉(zhuǎn)回分錄risk free無(wú)風(fēng)險(xiǎn)sales and leaseback售后租回sales discount銷貨折扣sales discount not taken顧客未取得折扣sales return and allowance銷貨退回與折讓sales with buyback agreement附買回合約的銷貨sales with high rates of return高退貨率的銷貨salvage value殘值secondary capital market次級(jí)資本市

48、場(chǎng)secret reserve秘密準(zhǔn)備secured bonds附擔(dān)保公司債securities and exchange commission(SEC)證券交易委員會(huì)see through看穿segment reporting分部報(bào)告self-constructed assets自建資產(chǎn)service costs服務(wù)成本service hours method工作時(shí)間法service life耐用年限short-term investments短期投資significant industry segment重要產(chǎn)業(yè)部門significant influence重大影響力simple capi

49、tal structure簡(jiǎn)單資本結(jié)構(gòu)simple interest單利single-step format單步式single-step income statement單步式損益表sinking fund method償債基金法sinking funds償債基金small stock dividend小額股票股利software production costs軟件生產(chǎn)成本source documents原始憑證special column專欄special journal特種日記帳specific identification個(gè)別認(rèn)定specifically identifiable可個(gè)別

50、辨認(rèn)standard cost標(biāo)準(zhǔn)成本standard cost system標(biāo)準(zhǔn)成本法stated capital法定資本stated interest rate票面利率stated rate名義利率stated value設(shè)定價(jià)值statement of cash flows現(xiàn)金流量表statement of changes in financial position財(cái)務(wù)狀況變動(dòng)表statement of sources and applications of funds資金來(lái)源運(yùn)用表statements of financial accounting concepts財(cái)務(wù)會(huì)計(jì)概念公報(bào)st

51、atements of financial accounting standards and interpretations財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公報(bào)及公報(bào)的解釋static analysis靜態(tài)分析static statements靜態(tài)報(bào)表statutory depletion method法定折耗法stock dividends股票股利stock option plan員工認(rèn)股計(jì)劃stock rights認(rèn)股權(quán)stock splits股票分割stock warrants認(rèn)股權(quán)、認(rèn)股證stockholders equity股東權(quán)益stockholders equity to fixed assets股

52、東權(quán)益對(duì)固定資產(chǎn)比率stockholders equity to total assets權(quán)益比率straight-line method直線法structural analysis結(jié)構(gòu)分析subscribed stock已認(rèn)購(gòu)股本subscriptions receivable應(yīng)收股款subsequent events期后事項(xiàng)subsidary accounts明細(xì)帳、子目successful efforts approach勘探成功法sum-of-the-years-digits method年數(shù)合計(jì)法super majority vote絕大多數(shù)票決supplementary infor

53、mation補(bǔ)充資訊supporting schedules補(bǔ)充附表swaps交換權(quán)systemmatic and rational allocation系統(tǒng)而合理的分?jǐn)倀ax credit所得稅抵減taxable amount應(yīng)課稅金額taxable income課稅所得taxes refund receivable應(yīng)退稅額technical bulletins技術(shù)性公報(bào)technological feasibility技術(shù)可行性temporary account虛帳戶temporary differences暫時(shí)性差異temporary investment臨時(shí)投資theory理論time

54、 period convention會(huì)計(jì)期間慣例time value of the money貨幣時(shí)間價(jià)值timeliness及時(shí)性times-interest-earned ratio利息保障倍數(shù)timing difference時(shí)間性差異total asset turnover總資產(chǎn)周轉(zhuǎn)率trade discount商業(yè)折扣trade-ins抵換trademarks商標(biāo)權(quán)trading securities經(jīng)常交易證券transaction approach交易法treasury stock庫(kù)藏股treasury stock method庫(kù)藏股票法trend analysis趨勢(shì)分析tri

55、al and error method試誤法trial balance試算表troubled debt restructurings財(cái)務(wù)困難債務(wù)整理true nopar stock無(wú)面值股票trustee信托人two transactions concept兩項(xiàng)交易觀念unaffiliated customer非關(guān)系企業(yè)的客戶unappropriated未指撥underlying assumptions基本假設(shè)understandability可理解性u(píng)nearned franchise fees預(yù)收加盟特許收入unearned interest revenue未實(shí)現(xiàn)利息收入uniformit

56、y統(tǒng)一性u(píng)nit lifo method單位后進(jìn)先出法unit pricing單位評(píng)價(jià)法unit-of-measure assumption;monetary unit assumption貨幣計(jì)量假設(shè)units of production method生產(chǎn)數(shù)量法units-of-output method生產(chǎn)數(shù)量法unlisted or over-the-counter corporations上柜（非上市）公司unrealized capital未實(shí)現(xiàn)資本unrealized capital gains or losses未實(shí)現(xiàn)資本增值或損失unrealized gain on marke

57、t value recovery of short-term investments短期投資未實(shí)現(xiàn)市價(jià)回升利益unrealized gain or loss未實(shí)現(xiàn)損益unrealized holding gain or loss未實(shí)現(xiàn)持有損益unrealized loss on long-term investments長(zhǎng)期投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on short-term investments短期投資未實(shí)現(xiàn)跌價(jià)損失unusual in nature性質(zhì)特殊valuation account評(píng)價(jià)科目variable costing變動(dòng)成本法verifiability

58、可驗(yàn)證性vertical analysis垂直分析vested rights既得權(quán)利visual inspection method目視法watered stock摻水股本weighted average加權(quán)平均weighted-average amount of accumulated expenditures累積支出的平均數(shù)where-got and where-gone statement資金來(lái)源與用途表with recourse有追索權(quán)withholding代扣款項(xiàng)without recourse無(wú)追索權(quán)work in process inventory在產(chǎn)品存貨working capital營(yíng)運(yùn)資金working capital ratio流動(dòng)比率working model作業(yè)模型worksheet method工作底稿法years-of-service method預(yù)期服務(wù)年數(shù)法實(shí)際利率、市場(chǎng)利率、有效收益率財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公報(bào)及公報(bào)的解釋