什麽是財會術語表?

財會術語表 A Accelerated methods of depreciation 加速折舊法 Accounting equation 會計等式 Accounting period 會計期間 Accounts payable 應付賬款 Accounts payable turnover 應付賬款周轉 Accounts receivable 應收賬款 Accounts receivable turnover 應收賬款周轉 Accrual accounting 權責發生制會計 Accruals 應計項目 Accrued payables 應付款項 Accumulated depreciation 累計折舊 Activity method 作業方法 Activity ratios 作業比率 Actuary 精算師,精算 Additional paid-in capital 資本公積 Aging schedule 賬齡分析表 Allowance method 備抵法 Amortization 攤銷 Analytic review 分析性復核 Annual report 年報 Annuity 年金 Appropriation of retained earnings 留存收益分配 Asset 資產 Asset depreciation range (ADR) 資產折舊範圍 Asset impairment 資產清理 Asset retirement 資產報廢 Asset turnover 資產周轉率 Audit 審計 Audit committee 審計委員會 Audit opinion 審計意見 Audit report 審計報告 Authorized shares 授權股本，註冊股份 Available-for-sale securities 短期投資 B Bad debts 壞賬 Balance sheet 資產負債表 Bank reconciliation 銀行對賬單 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 bond 債券契約 bonds payable 應付債券 book gain/loss 賬面收益/損失 book value 賬面價值 borrowing capacity 融資能力 business acquisition 企業兼並 business combination 企業合並 business segment 企業內部責任單位 C Call provision 提前贖回條款 Capital 資產 Capital lease 資本租賃 Capital structure 資本結構 Capital structure leverage 資本結構杠桿 Capitalization ratios 資本比率 Capitalize 資本化 Cash discount 現金折扣 Cash equivalent 現金等價物 Cash flow 現金流 Cash flow accounting 現金流量法會計 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 Cash flow projection 現金項目 Cash management 現金管理 Certificate of deposit 存款單 Certified public accountant 註冊會計師 Classified balance sheet 分類資產負債閉 Clean audit opinion 無保留意見 Collateral 抵押品，擔保品 Collection period 商業票據 Common earnings leverage 普通收入杠桿 Common stock 普通股 Common-size financial statements Compensating balance 抵銷余額 Conservatism 穩健 Consignment 寄銷品 Consistency 連續性 Consolidated financial statements 合並財務報表 Contingency 或有事項 Contingent liability 或有負債 Contra account 對銷賬戶 Contributed capital 實繳資本 Controlling interest 控股權益 Convertible bonds 可轉換債券 Copyright 版權 Corporation 公司 Cost 成本 Cost expiration 成本耗用 Cost method 成本法 Cost of capital 資金成本 Cost of goods sold 銷貨成本 Covenant 契約 CPA certified public accountant 註冊會計師 Credit quality 信用程度 Credit rating 信用評級 Credit terms 信用條件 Creditor 債權人 Cumulative preferred stock 累積優先股 Current assets 流動資產 Current cost 現行成本 Current liabilities 流動負債 Current maturity of long-term debts 即將到期的長期負債 Current ratio 流動比率 D Debenture 債券 Debt 債務 Debt covenant 債務契約 Debt investment 債權性投資 Debt ratio 負債比率 Debt redemptions 債務清償 Debt/equity ratio 負債/權益比率 Default 違約 Deferred cost 遞延成本 Deferred income 遞延收益 Deferred income taxes 遞延所得稅 Deferred revenue 遞延收入 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 Depletion 折耗 Depreciation 折舊 Depreciation base 折舊系數 Depreciation expense 折舊費用 Diluted earnings per share 攤薄後每股盈利 Dilution 攤薄 Dilutive securities 攤薄證券 Direct method 直線法 Direct write-off method 直接註銷法 Discount on bond payable 應付債券折價 Discount rate 貼現率，折扣率 Divestiture 風險 Dividend yield 股息率 Dividends 股息 Dividends in arrears 應付股利 Double taxation 雙重征稅 Double-declining-balance method 雙倍余額遞減法 DuPont Model 杜邦體系 E Earning power 盈利能力 Earnings 盈利 Earnings per share 每股利潤 Earning quality 收益質量 Economic entity assumption 經濟個體假定 Economic value added 經濟價值增加 Effective interest method 實際利息法 Effective interest rate 實際利率 Equity 所有者權益 Equity investment 權益投資 Equity issuance 發行股票 Equity method 權益法 Equity security 股本證券 Escrow 代管 Exchange rate 匯率 Expense 費用 External financing 外部融資 Extraordinary item 非經常項目 F Face value 面值 Fair market value 公允市價 Financial accounting 財務會計 Financial accounting standards 財務會計 Financial Accounting Standards Board 財務會計標準委員會 Financial condition 財務狀況 Financial flexibility 財務彈性 Financial performance 財務業績 Financial ratio analysis 財務比率分析 Financial statement analysis 財務報表分析 Financial statements 財務報表 Financing activities 融資活動 First-in, first-out 先進先出法 Fiscal period assumption 會計期假設 Fiscal year 會計年度 Fixed asset turnover 固定資產周轉 Fixed assets 固定資產 FOB destination 離岸貨價 FOB shipping point 起運點交貨 Footnotes 附註 Forward contract 期貨合同 Freight-in 運費已付 Frequent transactions 經常性交易 G Gain contingency 或有收益 Generally accepted accounting principles壹般會計原則 Going concern 持續經營 Goods in transit 在途商品 Goodwill 商譽 Government accounting 政府會計 Gross margin 毛利，邊際貢獻 Gross profit 毛利 H Hedging 套期保值 Hidden reserves 秘密準備 Historical cost 歷史成本 Human capital 人力資源 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 Industry 行業 Inflation 通貨膨脹 Input market 投入市場 Installment obligation 分期付款 Intangible asset 無形資產 Interest 利息 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 financing 內部籌資 Internal Revenue Code 國內稅收法規 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 Inventory 存貨 Inventory turnover 存貨周轉 Investing activities 投資活動 L Land 土地，不動產 Last-in, first-out 後進先出 Lease 租賃 Leverage 杠桿效應 Liability 負債 Life of a bond 年金期間 LIFO conformity rule 後進先出法壹致性規則 LIFO liquidation 後進先出法清算 LIFO reserve 後進先出法準備 Line of credit 信用限額 Liquidation 清算 Liquidity 流動性 Listed company 上市公司 Loan contract 貸款合同 Loan covenant 貸款契約 Long-lived assets 長期資產 Long-term loan 長期負債 Long-term debt ratio 長期債務率 Long-term investments 長期投資 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 MACRS 加速成本回收法修正系統 Maintenance expenditure 維修費用 Management accounting 管理會計 Management discretion 管理決策 Management letter 管理建議書 Manufacturing company 制造公司 Margin 毛利 Mark-to-market accounting 按市場計價法會計 Markdown 減低標價 Market price 市場價格 Market share 市場份額 Market value 市價 Market-to-book ratio 市價與賬面值比率 Marketable securities 有價證券 Matching principle 配比原則 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 Merger 合並 Mortgage 抵押，按揭 Mortgage payable 應付抵押款 Multinational corporation 跨國公司 N Natural resource cost 自然資源成本 Net assets 凈資產 Net book value 凈賬面價值 Net credit sales 凈賒銷值 Net earnings 凈收益 Net income 凈收益 Net of tax 稅後凈額 Net operation income 凈營業收入 Net profit 凈收益 Net realizable value 可實現凈值 Net sales 銷售凈額 Net worth 資本凈值 nonoperating items 營業外項目 nonparticipating preferred stock 非參加優先股 nonprofit entity 非盈利實體 not-for-profit accounting 非盈利賬戶 notes payable 應付票據 notes receivable 應收票據 O Obsolescence 過時，陳舊 Off-balance-sheet financing 資產負債表外融資 Open account 未清賬戶 Operating activities 經營活動 Operating cycle 營業周期 Operating days 營業日 Operating expenses 營業費用 Operating income 營業收益 Operating lease 經營租賃 Operating margin 營業毛利 Operating performance 經營業績 Operating revenues 營業收入 Opinion letter 審計報告 Ordinary stock dividend 普通股股利 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 Output market 輸出市場 Outstanding shares 發行在外的股份 Overhead 管理費用 Owner\'s equity 所有者權益 P Paper profits 賬面利潤 Per value 面值 Parent company 母公司 Participating preferred stock 參與優先股 Partnership 合夥 Patent 專利 Payments in advance 預付款 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 Portfolio 投資組合 Postacquisition expenditures 收購後費用 Postretirement costs 退休後成本 Preemptive right 優先股權 Premium on bonds payable應付債券溢價 Prepaid expenses 準備成本 Present value 現值 Price/earnings ratio 價格/收益比 Prime interest rate 優惠利率 Principal 本金當事人 Prior period adjustment 前期調整數 Private company 私人公司 Proceeds 收入 Production capacity 生產能力 Production efficiency 生產效率 Profit 利潤 Profit and loss statement 損益表 Profitability 獲利能力 Profitability ratios 獲利能力比率 Property 財產 Property, plan, and equipment 財產，車間和設備 Prospectus 招股說明書 Proxy statement 委托書 Public accounting firms 會計師事務所 Purchase method 購買法 Purchasing power 購買力 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 Redemption 贖回 Refinancing 再籌資 Related party transaction 關聯交易 Replacement cost 重置成本 Restrictive covenant 約束性規定 Restructuring charges 重組成本 Retail company 零售公司 Retained earnings 留存收益 Retirement 退休，退股 Return on assets 資產報酬率 Return on equity 凈資產收益率 Return on equity from financial leverage 融資杠桿凈資產收益率 Return on investment 投資回報率 Return on sales 銷售利潤率 Revaluation adjustment 重估調整 Revenue 收入 Revenue recognition 收入確認 Risk 風險 Risk premium 風險報酬 Risk-free return 無風險回報 S Sales 銷售 Sales growth 銷售增長 Sales returns 銷售退回 Salvage value 殘值 Secured note 有擔保票據 Securities and Exchange Commission 證券及期貨事務監察委員會 Security 證券 Service company 服務公司 Service revenue 服務收益 SG & A 銷售，壹般和行政花費 short-term liability 短期負債 Short-term investment 短期投資 Sole proprietorship 獨資經營 Solvency 償債能力 Solvency ratios 償債比率 Specific identification 個體辨認 Standard audit report 標準審計報告 Stated interest rate 票面利率 Statement of cash flows 現金流量表 Statement of retained earning 留存收益表 Statement of stockholder\'s equity 股東權益表 Stock 股票 Stock dividend 股利 Stock market 股票市場 Stock opinions 股票價格 Stock split 股份拆細 Stock split in the form of a dividend 股票股利的股票拆分 Stockholders 股東 Stockholders\' equity 股東權益 Straight-line method 直線法 Subsidiary 子公司 Sum-of-the-years\'-digits method 年數總和法 Supplies inventory 物料盤存 T T-account analysis T形賬戶分析法 Takeover 收購 Taking a bath 沖銷 Tax accounting 稅務會計 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 Term loan 定期貸款 Times interest earned 利息保障倍數 Trade-in 以舊換新 Trademark or trade name 商號 Trading securities 交易證券 Transportation-in 在途運輸 Treasury notes 中期國庫券 Treasury stock 庫存股票 U Uncollectibles 壞賬 Unearned revenue 未獲收入 Uniformity 統壹 Unqualified audit report 在編審計報告 Unrealized gain or loss 未實現收入或損失 Unsecured notes 無擔保票據 Useful life 使用年限 Usual transactions 普通交易 V Valuation base 計價基礎 W Warranty 認股權證 Window dressing 粉飾 Working capital 營運資金，周轉資金