Intermediate Accounting
PART 1
Financial Reporting：Concepts，
Financial Statements，and
Related Disclosures 1
Chapter 1 Financial Reporting：Its Conceptual Framework 2
FASB CONCEV1ZIAL FRAMEWORK 4
OBJECTIVES OF FINANCIAL REPORTING 6
TYPES OF USEFUL INFORMA TION 10
QUALITATIVE CHARACTERISTICS OF USEFUL ACCOUNTING
INFORMA TION 12
ACCOUNTING ASSUMI～IONS AND PRINCIPLES 17
GAAP AND FINANCIAL STA TEMENTS 23
IASB FRAMEWORK 28
OVERVIEW 29
APPENDIX：JOINT FASB AND IASB
CONCEVI～AL FRAMEWORK PROJECT 29
Chapter 2 The Balance Sheet and the Statement of Changes in Stockholders' Equity 38 INTERRELATIONSHIP OF FINANCIAL STA TEMENTS 40
PURPOSES OF THE BALANCE SHEET 41
RECOGNITION IN THE BALANCE SHEET 43
ELEMENTS OF THE BALANCE SHEET 43
MEASUREMENT （V ALUA TION）OF THE ELEMENTS OF A BALANCE SHEET 45 REPORTING CLASSIFICATIONS ON THE BALANCE SHEET 49
STA TEMENT OF CHANGES IN STOCKHOLDERS' EQUITY 62
OTHER DISCLOSURE ISSUES 63
REPORTING TECHNIQUES 71
INTERNATIONAL BALANCE SHEET 72
ILLUSTRATIVE FINANCIAL STA TEMENTS 72
Chapter 3 The Income Statement and the Statement of Cash Flows 88
CONCEPTS OF INCOME 90
PURPOSES OF THE INCOME STA TEMENT 92
CONCEITZIAL REPORTING GUIDELINES 93
ELEMENTS OF THE INCOME STA TEMENT 97
INCOME STATEMENT CONTENT 101
INCOME STATEMENT：INCOME FROM CONTINUING OPERATIONS 103 INCOME STATEMENT：RESULTS FROM DISCONTINUED OPERATIONS 109 INCOME STATEMENT：EXTRAORDINARY ITEMS 116
INCOME STATEMENT：EARNINGS PER SHARE 119
INCOME STATEMENT：RELATED ISSUES 122
INTERNATIONAL INCOME STA TEMENT 124
STA TEMENT OF RETAINED EARNINGS 125
COMPREHENSIVE INCOME 128
STA TEMENT OF CASH FLOWS 131
SUMMARY OF DISCLOSURES 136
APPENDIX：FINANCIAL ANAL YSIS COMPARISONS 137
PART 2
Financial Reporting：Asset Valuation and Income Measurement 177
Chapter 4 Cash and Receivables
CASH 180
RECEIV ABLES 184
REVENUE RECOGNITION AND V ALUATION OF TRADE
RECEIV ABLES 184
ACCOUNTS RECEIV ABLE 186
V ALUATION OF UNCOLLECTIBLE ACCOUNTS RECEIV ABLE 189
GENERATING IMMEDIATE CASH FROM ACCOUNTS RECEIV ABLE NOTES RECEIV ABLE 202
FINANCIAL STATEMENT
DISCLOSURES OF RECEIV ABLES
Chapter 5 Inventories：Cost Measurement and Flow Assumptions 222 CLASSIFICATIONS OF INVENTORY
ALTERNATIVE INVENTORY SYSTEMS 226
ITEMS TO BE INCLHDED IN INVENTORY QUANTITIES 227
DETERMINATION OF INVENTORY COSTS 228
COST FLOW ASSHMPTIONS 231
CONCEII'HAL EVALHA TION OF INVENTORY COST FLOW ASSHMPTIONS 238 DOLLAR—V ALUE LIFO 245
ADDITIONAL LIFO CONSIDERA TIONS 251
DISCLOSURE OF INVENTORY
V ALUES AND METHODS 253
LOWER OF COST OR MARKET
CONCEPTUAL EV ALUA TION OF
LOWER OF COSt OR MARKET 264
PURCHASE OBLIGATIONS
AND PRODUCT FINANCING
ARRANGEMENTS 266
V ALUATION ABOVE COST 267
EFFECTS OF INVENTORY ERRORS
SUMMARY OF INVENTORY ISSUES
Chapter 6 Property，Plant，and
Equipment：Acquisition and
Disposal 288
CHARACTERISTICS OF PROPERTY，
PLANT，AND EQUIPMENT 290
ACQUISITION OF PROPERTY，
PLANT，AND EQUIPMENT 291
NONMONETARY ASSET
EXCHANGES 296
SELF—CONSTRUCHON 299
COSTS AFTER ACQUISITION 305
DISPOSAL OF PROPERTY，PLANT，
AND EQUIPMENT 308
DISCLOSURE OF PROPERTY，
PLANT，AND EQUIPMENT 310
APPENDIX：OIL AND GAS
PROPERTIES 313
Chapter 7 Depreciation and Depletion 328
FACTORS INVOLVED IN
DEPRECIATION 330
METHODS OF COST ALLOCATION
RECORDING DEPRECIATION
CONCEPTUAL EV ALUA TION OF
DEPRECIATION METHODS 337
DISCLOSHRE OF DEPRECIATION
ADDITIONAL DEPRECIATION METHODS 341 DEPRECIATION FOR PARTIAL PERIODS 345 IMPAIRMENT OF PROPERTY，
PLANT，AND EQUIPMENT 347
DEPRECIATION AND INCOME
TAXES 351
CHANGES AND CORRECTIONS
OF DEPRECIATION 354
DEPLETION 355
Chapter 8 Intangibles 372
ACCOUNTING FOR INTANGIBLES
RESEARCH AND DEVELOPMENT COSTS 377 IDENTIFIABLE INTANGIBLE ASSETS 381 HNIDENTIFIABLE INTANGIBLES
DISCLOSURES FOR INTANGIBLE
ASSETS 391
CONCEF1RJAL EV ALUATION
OF ACCOUNTING FOR
INTANGIBLES 393
PART 3
Financial Reporting：Valuation of Liabilities and Investments 407 Chapter 9 Current Liabilities and Contingencies 408
CONCEFIZIAL OVERVIEW OF
LIABILITIES 410
NA TURE AND DEFINITION OF
CURRENT LIABILITIES 411
V ALUATION OF CURRENT
LIABILITIES 413
CURRENT LIABILITIES HAVING A CONTRACTUAL AMOUNT 413
CHRRENT LIABILITIES WHOSE
AMOUNTS DEPEND ON
OPERATIONS 421
CURRENT LIABILITIES
REQUIRING AMOUNTS TO BE
ESTIMA TED 426
CONTINGENCIES 433
OTHER LIABILITY CLASSIFICATION ISSUES 440
FINANCIAL STATEMENT
PRESENTATION OF CURRENT
LIABILITIES 442
Chapter 10 Long—Term Liabilities and Receivables REASONS FOR ISSUANCE OF LONG—TERM LIABILITIES 460
BONDS PAYABLE 460
RECORDING THE ISSUANCE OF
BONDS 463
AMORTIZING DISCOUNTS AND PREMIUMS 465
EXTINGUISHMENT OF LIABILITIES
BONDS WITH EQUITY CHARACTERISTICS 476
LONG—TERM NOTES PAYABLE LONG—TERM NOTES RECEIV ABLE APPENDIX1：TROUBLED DEBT RESTRUCTRINGS 497
APPENDIX2：SERIAL BONDS 504
Chapter 11 Investments 522
INVESTMENTS：CLASSIFICATION
AND V ALUATION 524
INVESTMENTS IN DEBT AND
EQUITY TRADING SECURITIES INVESTMENTS IN A V AILABLE—FOR—SALE DEBT AND EQUITY
SECURITIES 526
INVESTMENTS IN HELD—TO
MATURITY DEBT SECHRITIES
TRANSFERS AND IMPAIRMENTS DISCLOSURES 542
CONCEFIIJAL EV ALUATION
EQH1TY METHOD 547
ADDITIONAL ISSUES FOR
INVESTMENTS 555
PART 4 Financial Reporting：Stockholders' Equity 571
Chapter 12 Contributed Capital
CORPORATE FORM OF
ORGANIZATION 574
CORPORATE CAPITAL
STRUCTURE 576
STOCKHOLDERS' EQUITY 579
ISSUANCE OF CAPITAL STOCK NONCOMPENSATORY SHARE
PURCHASE PLANS 588
COMPENSATORY SHARE OIq'lON
PLANS 589
PREFERRED STOCK
CHARACTERISTICS 603
CONTRIBUTED CAPITAL SECTION
TREASURY STOCK （CAPITAL
STOCK REACQUISITION）611
CAPITAL STOCK TRANSACTIONS
AND THE STATEMENT OF CASH
FLOWS 616
Chapter 13 Earnings per Share and Retained Earnings 632 EARNINGS AND EARNINGS PER
SHARE 634
OVERVIEW AND USES OF
EARNINGS PER SHARE
INFORMA TION 634
BASIC EARNINGS PER SHARE 635
DILHTED EARNINGS PER SHARE
ADDITIONAL CONSIDERATIONS
EPS DISCLOSURE ILLUSTRATION
CONTENT OF RETAINED
EARNINGS 649
DIVIDENDS 649
PRIOR PERIOD ADIUSTMENTS
（RESTATEMENTS）660
RESTRICTIONS
（APPROPRIATIONS）OF RETAINED
EARNINGS 661
STA TEMENT OF RETAINED
EARNINGS 662
MISCELLANEOUS CHANGES IN
STOCKHOLDERS' EQUITY 663
STA TEMENT OF CHANGES IN
STOCKHOLDERS' EQUITY 663
PART S Financial Reporting：Special Topics 687
Chapter 14 Income Recognition and Measurement of Net Assets 688 OVERVIEW OF REVENUE
RECOGNITION ALTERNA TIVES
EXAMPLES OF REVENUE
RECOGNITION ALTERNA TIVES
CONCEPTUAL ISSUES 695
ALTERNATIVE REVENUE
RECOGNITION METHODS 696
REVENUE RECOGNITION PRIOR
TO THE PERIOD OF SALE 698
REPORTING AND DISCLOSING
LONG—TERM CONSTRUCTION
CONTRACTS 708
REVENUE RECOGNITION AFTER
THE PERIOD OF SALE 713
REVENUE RECOGNITION
DELAYED UNTIL A FUTURE
EVENT OCCURS 720
ADDITIONAL ISSUES 721
SUMMARY OF ALTERNA TIVE
REVENUE RECOGNITION
METHODS 722
Chapter 15 The Statement of Cash Flows 738
CONCEPTUAL OVERVIEW AND
REPORTING GUIDELINES 740
CASH INFLOWS AND OUTFLOWS
NET CASH FLOW FROM
OPERATING ACTIVITIES 747
INFORMA TION FOR
PREPARATION OF STATEMENT
VISUAL INSPECTION MEFHOD OF ANAL YSIS 753 WORKSHEET （SPREADSHEET）METHOD OF ANAL YSIS 756 SPECIAL TOPICS 765
APPENDIX：DIRECT METHOD FOR
REPORTING OPERA TING CASH
FLOWS 776
APPENDIX A
List of the Official Pronouncements
of the AICPA and FASB 807
APPENDIX B
List of the Official Pronouncements of the IASB 817
APPENDIX C
Brief Guide to Key IFRS vs U.S.GAAP
Differences by Chapter 821
财务专业术语中英文对照表
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
会计术语中英对照
会计术语中英对照 文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-
一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
Accounting专业词汇
Accounting system 会计系统 American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
会计术语中英对照
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income
常用的会计术语(1)
一些有用的会计术语 A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；帐单；会计财务报表 account title 帐户名称；会计科目
会计专业术语中英文对照参考
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
accounting术语
一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages
会计术语中英文对照.docx
成本会计 直接人工成本差异（direct labor variance） 直接材料成本差异（direct material variance） 在产品计价（work-in-process costing） 联产品成本计算（joint products costing） 生产成本汇总程序（accumulation process of procluction cost） 制造费用差异（manufacturing expenses variance） 实际成本与估计成本（actual cost and estimated cost） 工资费用分配（salary costs allocation） 成本曲线（cost curve） 农业生产成本（agriculture production cost） 原始成本和重置成本（original cost and replacement cost） 工程施工成本 直接成本与间接成本（direct cost and indirect cost） 可控成本（controllable cost） 制造费用分配（manufacturing expenses allocation） 理论成本与应用成本（theory cost and practice cost） 辅助生产成本分配（auxiliary production cost allocation） 期间,费用 成本控制程序（procedure of cost control） 成本记录（cost entry, cost recorder cost agenda） 成本计算分批法（job costing method） 成本计算分步法 直接人工成本差异（direct labor variance） 成本控制方法（cost control method） 内河运输成本 生产费用要素（elements of production expenses） 历史成本与未来成本（historical cost and future cost） 可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period） 平均成本与个别成本（avorage cost and individual cost） 跨期摊提费用分配（inter-period expenses allocation） 计划成本（planned cost） 数量差异（quantity variance） 燃料费用分配（fuel expenses allocation） 定额成本控制制度（norm cost control system） 定额管理（management norm） 可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control） 副产品成本计算（by-product costing） 责任成本（responsibility cost） 生产损失核算（production loss accounting） 生产成本（production cost）
财务术语中英文对照Financial Accounting
财务术语中英文对照FinancialAccounting （1）会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设 Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple 收入实现原则RevenuePrinciple 配比原则MatchingPrinciple 全面披露原则 Full-disclosure(Reporting)Principle 客观性原则ObjectivePrinciple 一致性原则ConsistentPrinciple 可比性原则ComparabilityPrinciple 重大性原则MaterialityPrinciple 稳健性原则ConservatismPrinciple 权责发生制AccrualBasis
非常实用的英文会计术语(全)
非常实用的英文会计术语(全) Accelerated depreciation method Account Accounting Accounting cycle Accounting equation Accounting period concept Accounts receivable Accounts receivable turnover Accrual basis of accounting Accruals Accrued expenses Accrued revenues Accumulated depreciation Acid-test ratio 速动比率 Activity based costing method 作业成本法Administrative expenses Aging-of-receivables method Allowance for doubtful accounts Amortization Annuity 年金 Assets Average cost method Average rate of return Balance sheet Bank reconciliation Bank statement 银行对帐单 Bond Bond indenture 债券契约 Bonds payable Book inventory Book value Break-even point Budget performance report Business Business entity concept Business stakeholder Business strategy Capital expenditures 资本性支出Capital expenditures budget Capital investment analysis
财务术语中英文对照大全
财务术语中英文对照大全，财务人必备！目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor
股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures
财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
accounting专业术语
Account Book（会计账簿） Account（会计账户） Accountability（受托责任观） Accounting Assumption（会计假设） Accounting Computerization（会计电算化） Accounting Elements（会计要素） Accounting Entity（会计主体） Accounting Equation（会计等式） Accounting Events（会计事项） Accounting Informatization（会计信息化） Accounting Item（会计科目） Accounting Law（会计法） Accounting Management Systems（会计管理制度） Accounting Object（会计对象） Accounting Organization（会计机构） Accounting Personnel（会计人员） Accounting Professional Ethics（会计职业道德） Accounting Regulations（会计规范） Accounting System（会计制度） Accounting Theory（会计理论） Accounting Voucher （会计凭证） Accounting Voucher Transmitting（会计凭证的传递） Accounts Payable（应付账款） Accounts Prepaid（预付账款） Accounts Receivable（应收账款） Accrued Expenses (预提费用） Accrued Salaries Payable（应付职工薪酬） Accumulated Depreciation（累计折旧） Accumulative Voucher(累计凭证) Advances From Customers (预收账款) Allowance Method (备抵法) Assets（资产） Balance Sheet（资产负债表） Bank Reconciliation (银行余额调节表) Bank Reconciliation（银行存款余额调节表） Bank Statement (银行对账单) Basic Accounting Standards (基本会计准则) Booking Procedures Using Journal and General Ledger(日记总账账务处理程序) Bookkeeping Procedures (账务处理程序) Bookkeeping Procedures Using Categorized Accounts Summary(科目汇总表账务处理程序) Bookkeeping Procedures Using Multiple-column Journal(多栏式日记账账务处理程) Bookkeeping Procedures Using Summary Voucher(汇总记账凭证账务处理程序) Bookkeeping Procedures Using Voucher (记账凭证账务处理程序) Bookkeeping System（记账方法）
会计专业英语词汇大全
会计专业英语词汇 Accounting system 会计系统 American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室Income statement 损益表 Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司