Financial analysis of Qingdao Haier Limited

Qingdao Haier Limited by Share Ltd profile

Haier's main business involves electrical, electronic products, machinery products, communications equipment manufacturing and related accessories manufacturing. Which air conditioning and refrigerator is the main product of the company, its sales revenue is the main source of company income, both of which accounted for more than 80% of the company's main industry revenue. The product of the domestic market share has been ranked first in the same industry, also has a considerable market share in foreign countries. Haier refrigerator in the global refrigerator brand market share ranking first in the top.

1 .profitability analysis

Qingdao Haier 2005- 2008 annual profitability

The net profit margin of net assets yield of financial index assets (RMB) 2005 3．53％ 4．27％ 11．76％ 23912．66

2006 3．70％ 5．43％ 14．04％ 31391．37

2007 5．75％ 10．20％ 19．01％ 64363．20

2008 6．28％ 11．34％ 23．13％ 76817．81

From 2005 to 2008 Qingdao Haier's profitability continues to rise, especially in 2007 rose faster

2. Solvency analysis

Qingdao Haier 2005 - 2008 annual solvency

2005 5．33 4．1l 10．67％ 13．07％

2006 2．65 2．01 25．33％ 37．66％

2007 1．93 1．20 36．94％ 59．81％

2008 1．77 1．35 37．03％ 59．87％

Overall solvency is strong, especially in the 2005 and 2006 liquidity ratio of over 2, the ratio of the speed of the ratio exceeded L, but this is the performance of low efficiency of funds. Although the ratio of current and rate of 2 years of 2007 and 08 years of flow have declined, but does not affect the solvency, and the utilization of funds increased. The rising rate of asset liability, resulting in the long-term solvency has decreased, but the asset liability ratio is no more than 50%, long-term solvency is still strong.

3. Operating efficiency analysis

Qingdao Haier 2 - 5 - 20 Peng annual operating efficiency

Total assets inventory turnover of inventory turnover receivables

Financial index

Turnover rate (time) days turnover rate

2005 2．38 16．85 21．37 16．76

2006 2．57 15．15 23．76 16．47

2007 3．00 11．16 32．25 30．24

2008 2．60 9．78 36．82 44．28

Inventory turnover rate has declined, but compared with the same industry Hisense is still very high, Hisense electric 2008 inventory turnover rate is 6.8. Accounts

receivable turnover rate in 2005 and 2006 than the Hisense electrical appliance to low, Hisense Electric, the two years of accounts receivable turnover rate respectively is 27.09 and 26.71, but in 2007 and 2008, Qingdao Haier should be receivable turnover rate has been greatly improved, cash flow situation is improved. The total assets turnover rate is relatively stable, and is slightly higher than the industry level Cash status analysis

Table 2005 Qingdao Haier 20 - 4 Peng annual cash status

Cash flow cash cash operating cash

Financial index

Debt ratio than total net flows

2005 64．84％ 64．72％ 2．83％ 46795．35

2006 58．39％ 57．30％ 6．27％ 123016．26

2007 31．63％ 30．94％ 4．34％ 127885．75

2008 29．65％ 29．09％ 4．33％ 131758．96

Cash flow ratio has declined, on the one hand, the short-term debt service ability of the enterprise decreased, on the other hand, the capital utilization of the enterprise decreased. 2005 64.84% cash flow than with the same industry is too high compared, capital utilization rate is low, so I think cash flow ratio will continue to decline for investors is a good information and cash flow ratio 29.65% in 2008 compared with the same industry is relatively high, so will not be financial risk. The rise of the sales cash ratio shows that the recovery of cash is better, and this is echoed with the increase of the receivable turnover rate in the previous accounts

Overall assessment, conclusions and recommendations

1 .capital structure policy analysis

The company is now a low liability, low-risk capital structure. Because it is low-risk, so the level of return is not high, in the same industry at a medium level. Indicating that companies may be appropriate to increase the level of debt, in order to raise more funds, to expand the scale of enterprises, or to some high profit, high risk industry to make some appropriate investment, to enhance shareholder return rate.

2 .working capital policy analysis

From 2005 - 2008, Qingdao Haier's inventory turnover rates are on a downward trend but decreased slightly, but much higher than the level of the same industry, accounts receivable recovery period there is an upward trend, slightly higher than the level of the same industry. Working capital demand has edged up, working capital is relatively sufficient. The amount of short-term debt and cash reserves essentially flat, the company can not borrow from the bank to maintain the operation, indicating that its debt service ability, financial flexibility can also be improved.

3． Growth force analysis

Qingdao Haier past three years, the average sales growth rate of 24.07%, in the

Listing Corporation (64l / 1710), in their home appliances industry.The rankings are 7 / 19, and the epitaxial growth is reasonable.. The average earnings of the past three years

The rate of force growth was 51.89% in all listing Corporation rankings (488 /17lO),In the home appliance industry ranked as (9 / 19), reasonable profitability. Reference：

1.Christian Gollier. Discounting an uncertain future .Journal of Public Economics, 2002

2.LEBAS MICHEL,EUSKE KEN. A Conceptual and Operational Delineation of

Performance .Business Performance Measurement Theory and Practice. 2002, :89-93 .

3. Charles T.Horngren.Introduction to Management Accounting.Prentice Hall.1998

4. CHINESE ENTERPRISE ACCOUNTING OF VILLAGES AND TOWNS

5. expanding financing doorways.

第二篇：会计专业英语词汇大全

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23AAAAbacusabacusAbandonmentabandonment valueabatementability to service debtabnormal costabnormal spoilageabove parabove the lineabsolute amountabsolute endorsementabsolute insolvencyabsolute priorityabsolute valueabsorbabsorption accountabsorption costingabstractabuseabuse of tax shelterACCA美国会计学会《算盘》杂志算盘废弃,报废;委付废弃价值①减免②冲销偿债能力异常成本异常损耗超过票面价值线上项目绝对数,绝对金额绝对背书绝对无力偿付绝对优先求偿权绝对值摊配,转并摊配账户,转并账户摊配成本计算法摘要表滥用职权滥用避税项目特许公认会计师公会24accelerated cost recovery system加速成本收回制度25accelerated depreciation method

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54acceleration clauseacceptanceacceptance billacceptance registeracceptance samplingaccess timeaccommodationaccommodation billaccommodation endorsementaccountaccountabilityaccountability unitAccountancyaccountancyaccountantaccountant generalaccounting in chargeaccountant,s legal liabilityaccountant,s reportaccountant,s responsibilityaccount formaccountingaccounting assumptionaccounting basisaccounting changesaccounting conceptaccounting controlaccounting conventionaccounting corporation加速折旧法,快速折旧法加速偿付条款,提前偿付条款①承兑②已承兑票据③验收承兑票据承兑票据登记簿验收抽样存取时间融通融通票据融通背书①账户,会计科目②账簿,报表③账目,账项④记账经营责任,会计责任责任单位《会计》杂志会计会计员,会计师会计主任,总会计主管会计师会计师的法律责任会计师报告会计师职责账户式,账式①会计②会计学会计假定,会计假设会计基准,会计基本方法会计变更会计概念会计控制会计常规,会计惯例会计公司

55accounting cycle

56accounting data

57accounting doctrine

58accounting document

59accounting elements

60accounting entity

61accounting entry

62accounting equation

63accounting event

64accounting exposure

65accounting firm

66Accounting Hall of Fame67accounting harmonization68accounting identity

69accounting income

70accounting information

71accounting information system72accounting internationalization73accounting journals

74accounting legislation

75accounting manual

76accounting objective

77accounting period

78accounting policies

79accounting postulate

80accounting practice

81accounting principle

82Accounting Principle Board83accounting procedures

84accounting profession

85accounting rate of return86accounting records

87Accounting Review

88accounting rules

89Accounting Series Release90accounting service

91accounting software

92accounting standard

93accounting standardization94Accounting Standards Board

95Accounting Standards Committee96accounting system

97accounting technique

98accounting theory

99accounting transaction

100Accounting Trend and Techniques101accounting unit

102accounting valuation

103accounting year

104accounts

105account sales

106accounts payable会计循环会计数据会计信条会计凭证会计要素会计主体,会计个体会计分录会计等式会计事项会计暴露,会计暴露风险会计事务所会计名人堂会计协调化会计恒等式会计收益会计信息会计信息系统会计国际化会计杂志会计法规会计手册会计目标会计期会计政策会计假设会计实务会计原则会计原则委员会会计程序会计职业,会计专业会计收益率会计记录,会计簿籍《会计评论》会计规则《会计公告文件》会计服务会计软件会计标准,会计准则会计标准化会计准则委员会(英)会计准则委员会(英)①会计制度②会计系统会计技术会计理论会计业务,会计账务《会计趋势和会计技术》会计单位会计计价会计年度会计账簿,会计报表承销清单,承销报告单应付账款

107accounts receivable

accountsreceivableaging108schedule

109accounts receivable assigned

accountsreceivablecollection应收账款应收账款账龄分析表已转让应收账款110period

111accounts receivable discounted112accounts receivable financing113accounts receivable management114accounts receivable turnover115accretion

116accrual basis accounting117accrued asset

118accrued expense

119accrued liability

120accrued revenue

121accumulated depreciation122accumulated dividend

123accumulated earnings tax124accumulation

125acid test ratio

126acquired company

127acquisition

128acquisition accounting129acquisition cost

130acquisition decision

131acquisition excess

132acquisition surplus

133across-the-board

134ACT

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136action

137active account

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139activity

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141activity accounting

142activity ratio

143activity variance

144act of bankruptcy

145act of company

146act of God

147actual capital

148actual value

149actual wage

150added value

151added value statement152added value tax

153addition

154additional depreciation155additional paid-in capital156additional tax

157adequate disclosure应收账款收款期已贴现应收账款应收账款筹资,应收账款融资应收账款管理应收账款周转率,应收账款周转次数增殖应计制会计,权责发生制会计应计资产应计费用应计负债应计收入累计折旧累计股利累积盈余税,累积收益税累积,累计酸性试验比率被盘购公司,被兼并公司购置,盘购盘购会计购置成本购置决策盘购超支盘购盈余全面调整预交公司税法案,法规起诉,诉讼活动账户活动资产业务活动,作业作业账户作业会计业务活动比率业务活动量差异破产法公司法天灾,不可抗力实际资本实际价值实际工资增值增值表增值税增置,扩建附加折旧,补提折旧附加实缴资本附加税充分披露

158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment

164adjustment account165adjustment bond166administrative accounting167administrative budget168administrative expense169ADR

170ad valorem tax

171advance

172advance corporation tax173advances from customers174advance to suppliers175adventure

176adverse opinion177adverse variance178advisory services179affiliated company180affiliation

181after closing trial balance182after cost

183after date

184after sight

185after-tax

186AGA

187age

188age allowance

189age analysis

190agency

191agency commission192agency fund

193agenda

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195aggregate balance sheet196aggregate income statement197AGI

198aging of accounts receivable199aging schedule

200agio

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202AGM

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204agreement of partnership205AICPA

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207all capital earnings rate208all-inclusive income concept209allocation

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212allowance

213allowance for bad debts附加账户可调整利率债券调整后收益总额,调整后所得总额调整后试算表调整分录调整调整账户调整债券行政管理会计行政管理预算行政管理费用资产折旧年限幅度从价税预付款,垫付款预交公司税预收客户款预付货款投机经营,短期经营反面意见,否定意见不利差异,逆差咨询服务联营公司联营结账后试算表售后成本出票后兑付见票后兑付税后政府会计师联合会寿命,账龄,资产使用年限年龄减免账龄分析代理,代理关系代理佣金代管基金议事日程,备忘录代理商,代理人合并资产负债表合并损益表调整后收益总额,调整后所得总额应收账款账龄分析账龄表贴水,折价汇兑业务,兑换业务年度股东大会协议合伙协议美国注册公共会计师协会会计信息系统资本总额收益率总括收益概念分摊,分配分配标准①分配,拨付②分配数,拨付数①备抵②折让③津贴呆账备抵

214allowance for depreciation215allowance method

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222American Accounting Association223American depository receipts

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316appropriationappropriation accountappropriation budgetapprovalapproved accountapproved bondA/Rarbitragearbitrage transactionarbitrationarithmetical errorarm,s-length pricearm,s-length transactionARRarrearsarrestmentAuthur Anderson & Co.articlearticles of incorporationarticles of partnershiparticulatearticulated conceptartificial intelligenceASBASEAsian Development BankAsian dollarasking priceassessed valueassessmentassetasset coverasset depreciation rangeasset-liability viewasset qualityasset retirementasset revaluationasset strippingasset structureasset turnoverasset valuationassignmentofaccountsreceivableassociated companyAssociationofGovernmentAccountingassumed liabilityATat costat parat sightattached accountattachmentattest已拨定留存收益,已指定用途留存收益拨款,指拨经费①拨款账户②留存收益分配账户拨款预算核定,审批核定账户核定债券应收账款套利,套汇套利业务,套汇业务仲裁,公断算术误差正常价格,公正价格一臂之隔交易,正常交易会计收益率①拖欠,欠款②迟付财产扣押约瑟?安德森会计师事务所,安达信会计师事务所文件条文,合同条款公司章程合伙契约环接环接观念人工智能审计准则委员会美国股票交易所亚洲开发银行亚洲美元索价,卖方报价估定价值①估定,查定②特别税捐,特别摊派税捐资产资产担保,资产保证资产折旧年限幅度资产—负债观念资产质量资产退役,资产报废资产重估价资产剥离,资产拆卖资产结构资产周转率资产计价应收账款转让联属公司,附属公司政府会计师协会承担债务,承付债务税后按成本按票面额,平价见票兑付,即期兑付被查封账户扣押,查封证明,验证

317attestation

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320audit committee321audit coverage322audited financial statement323audit evidence324Audit Guides

325auditing

326auditing procedure327auditing process328auditing standard329Auditing Standards Board330Auditor

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338audit sampling339audit software340audit test

341audit trail

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355averagepaymentperiod

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361backed bill

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363backer

364backlog depreciation365back order

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368back-to-back credit369back-to-back loan370back wardation371backward integration证明书,鉴定书审核,审计可审核性审计委员会审计范围审定财务报表,审定会计报表审计证据,审计凭证《审计指南》①审计②审计学审计程序审计过程审计标准,审计准则审计准则委员会审计员,审计师审计主任,总审计审计师法律责任审计师意见书审计师报告,查账报告审计工作计划审计报告审计风险审计抽样审计软件审计抽查审计脉络,审计线索审计工作底稿核定股本,法定股本自动票据交换所自动取款机自动转账服务可用资产可用存货平均余额平均收款期平均成本平均成本法平均存货,平均库存平均寿命,平均使用年限应付账款平均付款期平均收益率股票价格平均指数可避免成本欠费费用倒填日期,填早日期背书票据后期负担①票据担保人②财务支持人欠提折旧欠交订货欠付工资欠交税款对开信用证对销贷款倒价逆向合并(of

372bad check

373bad debt

374bad debt account

375bad debt expense

376bad debt ratio

377bad debt recovery

378bailment

379bailout

380bailout period

381balance

382balance budget

383balance due

384balance fund

385balance of account

386balance of payment

387balance of retained earnings388balance sheet

389balance sheet account390balance sheet analysis391balance sheet audit

392balance sheet date

393balance sheet ratio

394balance sheet total

395balloon payment

396bank

397bank(er,s) acceptance398bank balance

399bankbook

400bank charge

401bank checking account402bank confirmation

403bank credit

404bank custody

405bank draft

406banker

407bank failure

408bank loan

409bank overdraft

410bank reconciliation statement411bank reference

412bank run

413bankruptcy

414bankruptcy act

415bankruptcy cost

416bankruptcy court

417bankruptcy prediction

418Bankruptcy Reform Act of 1978419bank transfer

420bargain

421bargain money

422bargain purchase option423bargain renewed option424bargain sale

425barometers空头支票呆账,呆账账户呆账账户呆账费用呆账比率呆账收回寄销,寄托抽资投资返还期①余额②平衡平衡预算结欠余额平衡基金账户余额国际收支差额留存收益余额资产负债表资产负债表账户资产负债表分析资产负债表审计结账日期资产负债表比率资产负债表总额漂浮式付款银行银行承兑,银行承兑汇票银行存款余额存折银行手续费银行支票账户,银行活期存款账户银行证明信函银行信用,银行信贷银行保险库银行汇票①银行家②银行银行倒闭银行贷款银行透支银行对账单,银行存款调节表银行征信信函银行挤兑破产破产法破产成本破产法院破产判断19xx年破产改革法银行汇兑业务,银行转账业务①合同,谈判②廉价货定金承租人优先购置权承租人优先续租权廉价销售经济晴雨表,经济指标

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435barometers stockbarterbarter transactionbasebase periodbase pricebase ratebase stockBASICbasic earnings per share晴雨表股票以货易货易货业务基数基期基价基础利率基础存量基础语言每股基础收益436basis

437basis of accounting

438basis of taxation

439basis point

440basket purchase

441batch costing

442batch processing

443B/D

444B/E

445BE analysis

446bear

447bearer

448bearer bond

449bearer draft

450bear interest

451bear market

452bear squeeze

453beating the market

454before-separation cost

455before-tax income

456BeginnersAll-purpose

Instruction Code

457beginning balance

458beginning inventory

459bellwether security

460below par

461below the line

462beneficial interest

463beneficial owner

464beneficiary

465benefit

466benefit-cost analysis

467benefit-cost ratio

468benefit fund

469benefit in kind

470benefit system

471best-efforts agreement

472beta coefficient

473beta risk

474betterment

475B/F

476Bias

477bid

478bid bond

479bid price

480big bath基准会计基准,会计方法计税基准基点整套采购,总价采购分批成本计算法分批处理,分批数据处理过次页汇票损益分界分析,保本分析①承担,负担②卖空者,空头持票人不记名债券不记名汇票附息,负担利息熊市,下跌行情榨空头战胜股市分离前成本税前收益Symbolic基础语言,初学者通用符号指令语言期初余额期初存货领头证券,龙头证券低于票面价值线下项目受益人权益受益权人受益人,受款人,受赔人①效益,利益②福利金,津贴效益成本分析效益成本比率福利基金实物福利职工福利制度证券尽力推销协议贝塔系数贝塔风险,第二种类型误差改造投资,改造工程投资余额承前偏差,偏向性①买价②投标投标保证金①买方出价,买价②投标价格巨额冲销

481Big Board482Big Five483bill

484billing

485billing clerk486bill of entry487bill of exchange488bill of lading489bill of materials490bill of sales491bills payable492bills receivable493B/L

494black market495black money496blank bill of lading497blank check498blank endorsement499blanket mortgage500blanket order501blanket price502blind entry503blind purchase504blue-chip505blue-sky laws506board chairman507board minutes508board of directors509board of trade510bond

511bond conversion512bond discount513bonded goods514bonded warehouse515bond financing516bondholder517bond indenture518bonding company519bond issue cost520bond premium521bond rating522bonds outstanding523bonds payable524bond yield525bonus

526bonus issue527book

528book audit529book balance530book inventory531bookkeeper532bookkeeping533book of final entry534book of orginal entry535book profit536book rate of return大证券交易所五大会计师事务所①汇票,票据②通知单,清单③账单,发货票开#5@p,开账单开票员报关单汇票提货单,提单用料单销货清单,卖据应付票据应收票据提货单黑市黑钱不记名提货单空白支票不记名背书总括抵押总括订货单总括价格失实分录,未加说明的分录盲目采购蓝筹码股票,热门股票蓝天法,股票发行控制法董事长董事会会议记录董事会同业公会,商会①债券②保证书,保证金③忠诚保证债券兑换债券折价保税货物保税仓库债券筹资债券持有人债券信托契约,债券契约忠诚担保公司债券发行成本债券溢价评定债券等级流通在外债券,未偿付债券应付公司债券债券收益率奖金,红利发行红利股①账簿②账面的③记账账簿审计账面余额账面存货,账面盘存簿记员,记账员①簿记,记账②簿记学终结分录账簿原始分录账簿账面利润,账面盈利账面收益率

537books of accounts账簿538book value

539book value per share

540boot

541borrowing

542borrowing power

543bottom line

544B/R

545branch

546branch accounting

547branch current account

548branch ledger

549brand name

550breach of contract

551breach of trust

552breakdown

553break-even analysis

554break-even chart

555break-even point

556break-up value

557bribes and kickbacks

558bridging loan

559British Accounting Association560broker

561brokerage

562brought down

563brought forward

564budget

565budgetary control

566budget decision

567bugeting

568budget management

569budget variance

570buffer stock

571bull

572bullion

573bull market

574burden

575burden rate

576business

577business accounting

578business barometer

579business combination

580business cycle

581business environment

582business failure

583business income

584business risk

585business segment

586business transaction

587business trust

588buy and hold decision

589buyer,s credit

590buying expense

591buyout账面价值每股账面价值补价借贷,借款借款能力损益表底线,最终财务成果应收票据分支机构,分店分支机构会计,分店会计分支机构往来账户,分店往来账户分支机构分类账牌号名称,商标名称违约,违反合同违反信托分解,按细目分类损益分界分析,损益平衡分析损益分界图表,损益平衡图表损益分界点,损益平衡点拆卖价值贿赂和回扣过渡性贷款英国会计学会经纪人经纪人佣金入次页,过次页承前页预算预算控制预算决策预算编制预算管理预算差异保险库存,缓冲存货①买空②买空者,多头金银块,金银条牛市,涨市间接费用间接费用率①商业,工商业②企业③经营,营业企业会计工商业指标企业合并商业周期,商业循环企业环境经营失败企业收益,营业收益经营风险,营业风险企业分部企业交易,营业业务企业经营信托购入和持存决策买方信贷进货费用收购股权,收购控制股权

592buy over

593bylaws

594by-product

595CA

596cable transfer

597calculation

598calculator

599calendar year

600call

601callable bond

602callable preferred stock603call loan

604call option

605call premium

606call price

607call provision

608cancelable lease

609cancelled check

610C & F

611C & I

612capacity

613capacity cost

614capacity to borrow

615capacity to contract616capital

617capital account

618capital addition

619capital allowance

620capital and liabilities ratio621capital appreciation622capital asset

623capital asset pricing model624capital authorized

625capital budget

626capital cost

627capital deficit

628capital expenditure

629capital gain

630capital impairment

631capital intensive

632capital investment

633capital investment appraisal634capitalization

635capitalization of earnings636capitalization of interest637capitalized value

638capital lease

639capital leverage

640capital loss

641capital maintenance concept642capital market

643capital market line

644capital outlay

645capital-output ratio646capital paid-in收买,贿赂公司章程细则副产品特许会计师电汇计算计算器日历年度①期前偿还,期前兑回②催交股款③买方期权可提前兑回债券可提前兑回优先股活期拆放贷款股票购买期权提前兑回溢价提前兑回价格提前兑回条款可取消租约注销支票货价加运费货价加保险费①生产能力②偿债能力生产能力成本,经营能力成本借款能力订约能力,订约资格资本金,资本资本账户资本增置资本减免资本负债比率资本升值资本性资产资本性资产计价模型额定资本,法定资本资本预算资本成本资本亏绌资本支出资本利得,资本收益资本减损资本密集资本投资资本投资评价资本化收益资本化利息资本化资本化价值资本租赁资本杠杆作用资本损失资本保持概念,资本维护概念资本市场资本市场贝塔风险线资本支出资本产值比率实缴股本,投入股本

647

648

649

650

651

652

653

654

655

656

657

658

659

660

661

662

663

664

665

666

667

668

669

670

671

672

673

674

675

676

677

678

679

680

681

682

683

684capital rationingcapital reorganizationcapital reservecapital returncapital stockcapital stock outstandingcapital stock premiumcapital stock subscriptionscapital structurecapital structure decisioncapital surpluscapital turnovercapital verificationCAPMcarried interestcarry backcarrying costcarrying valuecarry overCASBcashcashabilitycash accountcash assetcash auditcash basis accountingcash bonuscash break-even analysiscash budgetcash cowcash deficitcash disbursement journalcash discountcash dividendcash equivalentcash equivalent valuecash flowcash flow statement

cash-flowtocapital-expenditure685ratio

686cash-flow to total-debt ratio687

688

689

690

691

692

693

694

695

696

697

698

699

700cash forecastcashiercashier,s checkcash in transitcash journalcash on deliverycash on handcash positioncash receipts journalcash recordscash salecash shortages and overagescash statementcash turnover ratio资本分配资本改组资本公积金资本收益率,投资回收率股本发行股本,流通在外股本股本溢价认购股本股本结构资本结构决策资本盈余资本周转率资本验证,验资资本性资产计价模型附带权益结转前期扣减,移前扣减置存成本,储存成本①置存价值②抵押品价值①结转下期扣减,移后扣减②结转库存,滚存量成本会计准则委员会①现金②兑现变现能力现金账户现金资产现金审计现金收付制会计,收付实现制会计现金红利现金损益分界分析现金预算现金母牛现金亏绌现金支出日记账现金折扣现金股利现金等价物现金等值①现金流转②现金流量现金流转表,现金流量表现金流量对资本支出比率现金流量对负债总额比率现金预测出纳员银行本票在途现金现金日记账货到付现库存现金现金状况,现金头寸现金收入日记账现金记录现金销售现金缺溢现金报表现金周转率

701

702

703

704

705

706

707

708

709

710

711

712

713cash with ordercastingcasual auditCBACCACDceilingceiling pricecentral bankcentralizationcertaintycertainty decisioncertainty equivalent现金订货,订货现金加总,合计临时审计成本效益分析现时成本会计存款单最高限额最高限价中央银行集中经营,集权确定性确定性决策确定等值

714certainty equivalent coefficient确定等值系数715

716

717

718

719

720

721

722

723certificateofcapitalverificationcertificate of depositcertificate of incorporationcertificate of indebtednesscertificate of protestcertified accountantcertified checkcertified data processorcertified financial planners验资证明书存款单公司登记执照,公司注册证书借据拒付证明书注册会计师保付支票注册数据处理师注册财务计划师

已审核财务报表,已审核会计报表724certified financial statement

725certifiedinformationsystem注册信息系统审计师auditor

726certified internal auditor注册内部审计师727certified management accountant

728

729

730

731

732

733

734

735

736

737certified public accountantcertifying officerchain discountchain liquidationchairmanoftheboarddirectorchairman,s reportchange fundchanging prices accountingchargecharge account注册管理会计师注册公共会计师签付员连锁折扣连续清算of董事长董事长报告找零备用金物价变动会计①费用②借记,借项③赊账④留置权赊账,赊账账户

信托财产(或遗产)收支报表

付款卡

注销

赊销

执照,许可证

特许会计师

特许财务分析师

特许财务咨询师,特许财务顾问

图表分析专家

账户分类表,会计科目表

动产

动产抵押738charge and discharge statement739740741742743744745746747748749charge cardcharge offcharge salecharterchartered accountantchartered financial analystcharted financial consultantchartistchart of accountschattelchattel mortgage

750

751

752

753

754

755

756

757

758

759

760

761

762

763

764

765

766

767

768checkcheck and balance systemcheck cleaningchecking accountcheck registercheck verificationchief accountantchief auditorchief cashierchief financial officerCHIPSchronological bookCIFcircularizationcirculating assetcirculating capitalclaimclassification of accountsclassification of assets①支票②检查,核对制约平衡制度,制衡制度支票交换支票账户,活期存款账户支票登记簿支票验证总会计,会计主任总审计,审计主任总出纳,出纳主任财务总裁,财务总经理票据交换所银行内部支付系统序时账簿到岸价格发函询证流动资产流动资本,流动资金索赔账户分类表资产分类

负债分类

股东产权分类

分类普通股

分类试算表

追回税款

①不附带保留条件②不附其他单据③不附利息光票汇票

光票信用证

①结关,报关②票据交换,清算③清仓

报关结算代理商

清仓减价销售

①票据交换②结算

①暂记账户,过渡账户②票据交换往来账户票据交换所

清理条款

笔误,记账错误

办事员,职员

客户,委托人

已结账账户

固定股份互助基金投资公司

不公共招股公司

不公共招股公司

①结账②收盘

结账调整,决算调整

期末余额

结账日期,截止日期

结账分录

收盘价格

结账试算表

贡献毛利,贡献毛益

注册管理会计师

资本市场贝塔风险线

普通商业用语

①代号,代码②法规,守则

《职业道德守则》769classification of liabilities77077177277377477577677777877978078178278378478578678778878979079179279379479579679779xxxxxxxxxxxx803classificationofstockholders,equityclassified common stockclassified trial balanceclaw backcleanclean bill of exchangeclean letter of creditclearanceclearance agentclearance saleclearingclearing accountclearing houseclear-up causeclerical errorclerkclientclosed accountclosed-end mutual fundclosely-held companyclosely-held corporationclosingclosing adjustmentclosing balanceclosing dateclosing entryclosing priceclosing trial balanceCMCMACMLCOBOLcodeCode of Professional Ethics

80480580680780xxxxxxxxxxxx813814815816817xxxxxxxxxxxx2382482582682782xxxxxxxxxxxx833834835836837838839840841842843844845846847848849850851852853854855856857codingcoding clerkcoding of accountsco-financingcoincoinsurance clausecollateralcollateral bondcollateral loancollectiblescollection agencycollection periodcollective policycollusioncolumnar journalcombinationcombined financial statementcombined journal and ledgercomfort lettercommercial bankcommercial billcommercial creditcommercial lawcommercial papercommissioncommitmentcommitment feecommoditycommodity exchangeCommonBusinessOrientedLanguagecommon costcommon dollarcommon-size statementcommon stockcommon stock equivalentCommon Stock Indexcommunity of interestcommuted valuecompanycompany directorcompany financecompany lawcompany reservecompany taxcomparabilitycomparative accountingcomparative statementcompensating balancecompensating errorscompensationcompensatory stock optioncompetitive biddingcompilationoffinancialstatementcomplete audit编码编码员账户编码共同融资硬币共同保险条款抵押品,担保品抵押品担保债券,动产担保债券抵押品担保贷款收藏物收账代理商收款期收账政策串通舞弊多栏式日记账企业合并合并财务报表,合并会计报表合并日记分类账,日记总账安慰信函商业银行商业汇票商业信用商法①商业票据②流通票据佣金,手续费①承诺付款②承诺贷款承诺费商品,货物商品交易所普通商业语言共同成本等值美元共同尺度报表普通股等同普通股普通股股票价格指数共同权益,共同权益集团折算价值公司公司董事长公司财务公司法公司公积金公司税可比性比较会计,比较会计学比较财务报表,比较会计报表补偿性存款额,存货抵销余额抵销性错误①报酬②补偿,赔偿补偿性购股权竞争性投标编辑财务报表,编辑会计报表全部审计

858

859

860

861complete cycle costscompleted contract methodcomplete transactioncomplex capital structure全部周期成本全部完工法完整经济业务复杂资本结构

复杂信息处理

符合规章审计

符合规章抽查,符合性抽查

综合损益分界点

综合折旧

偿债协议,债务和解

1元的复利终值,1元的本利和

复贴现,复折现

复合分录

复利

复利折旧法

复利值

综合审计

综合预算

综合收益

审计长,主计长

总审计长

强制审计

强制清算

电子计算机会计数据库

推算价格

电子计算机

电子计算机辅助审计

电子计算机辅助财务管理

电子计算机会议

电子计算机舞弊

电算会计化

电子计算机网络,电子计算机互联网络

电子计算机软件

隐瞒,匿报

概念

概念构架,概念体系

企业,商号

①特许,特许权②折让,优惠

简明资产负债表

简明损益表

附加条件承兑

附条件债券

机密信息,机密资料

询证信函,查证信函

保兑信用证

没收货物,充公货物

没收,充公

公私利益冲突,借公营私

跨行业企业合并

跨行业公司,集团公司862complex information processing86386486586686786886987087187287387487587687787887988088188288388488588688788888989089189289389489589689789xxxxxxxxxxxx903904905906907compliance auditcompliance testcomposite break-even pointcomposite depreciationcompositioncompound amount of 1 dollarcompound discountcompound entrycompound interestcompoundinterestmethodofdepreciationcompound valuecomprehensive auditcomprehensive budgetcomprehensive incomecomptrollerComptroller Generalcompulsory auditcompulsory liquidationCOMPUSTATcomputed pricecomputercomputer-aided auditcomputer-aidedfinancialmanagementcomputer conferencingcomputer fraudcomputerized accountingcomputer networkcomputer softwareconcealmentconceptconceptual frameworkconcernconcessioncondensed balance sheetcondensed income statementconditional acceptanceconditional bondconfidential informationconfirmation letterconfirmed letter of creditconfiscated goodsconfiscationconflict of interestconglomerate combinationconglomerate company

908conglomerate financial statement集团公司财务报表,集团公司会计报表909conservatism①保守性②稳健性

910consignment

911consignment account

912consistency寄销,寄托寄销账户一致性

913consolidated financial statement合并财务报表,合并会计报表914

915

916

917

918consolidationconsolidation goodwillconsortiumconsortium projectconstant price

constantpurchase919accounting

920constituent company创立合并合并商誉国际财团,国际银团国际财团投资项目不变价格power不变购买力会计子公司,成员公司

921construction contract accounting建筑合同会计

922

923

924

925

926

927

928construction work in processconstructive dividendconstructive fraudconstructive receiptconsular invoiceconsultantconsultant fee

ConsultativeCommittee929Accounting Bodies

930consumed cost

931Consumer Price Index在建工程推定股利推定欺诈推定收入领事签证发货票咨询师,顾问咨询费of会计团体协商委员会耗用成本消费品物价指数

欧洲大陆会计

意外事项,或有事项

意外准备账户

应急财务计划

或有收益,或有利得

或有损失

连续账户,结转账户

连续拨款,连续经费

连续投资

专业进修教育,专业连续教育

连续担保

连续经营假设

连续审计

连续预算,滚动预算

连续盘存

抵销账户

合同

合同工

①定约人②承包商

合同价格

对销分录

实缴股本

实缴股本的股票溢价

①缴入股本②分担费用③贡献毛利④捐献,捐款932Continental European accounting933934935936937938939940941942943944945946947948949950951952953954955contingencycontingency accountcontingency financial plancontingent gaincontingent losscontinuing accountcontinuing appropriationcontinuing investmentcontinuingprofessionaleducationcontinuing securitycontinuity postulatecontinuous auditcontinuous budgetcontinuous inventorycontra accountcontractcontract laborcontractorcontract pricecontra entrycontributed capitalcontributedcapitalinexcessofpar valuecontribution

956contribution approach to pricing贡献毛利法定价

957contribution margin献毛益,贡献毛利

contributionmarginincome958statement

959contribution margin ratio960contributory pension plan961control

962control account

963controllable cost

964controlled accounts

965controlled company

966controller

967controlling company

968controlling-company accounting969controlling interest

970convention

971conventional accounting972conventional costing

973conventional income statement974conversion

975conversion price

976conversion rate

977convertible bond

978convertible preferred stock979conveyance

980cook

981cooked books

982coownership company

983coownership of property984copyright

985copyright royalty

986corporate accounting

987corporate bond

988corporate charter

989corporate finance

990corporate joint venture991corporate raider

992corporate readjustment993corporate reorganization994Corporate Report

995corporate risk

996corporation

997corpus

998correcting entry

999correspondent

1000corruption

1001cost

1002cost absorption

1003cost accountant

1004cost accounting

1005Cost Accounting Standards1006cost accounts

1007cost allocation

1008cost analysis

1009cost and freight

1010cost and insurance贡献毛利损益表贡献毛利率分担退休金计划①控制②管制统制(统驭)账户可控制成本被统制账户受控公司,子公司会计长,主计长控制公司控制公司会计控制股权,多数股权惯例,常规常规会计常规成本计算法常规损益表①兑换②换算,折算兑换价格兑换率,折算率可兑换债券可兑换优先股转让,转让证书窜改账目假账共有公司共有财产版权稿费,版税公司会计公司债券公司执照公司财务合资经营公司,合资公司公司侵夺者公司账务重新调整公司重组,公司改组《公司报告》公司风险公司,股份公司本金更正分录①客户,往来商号②代理银行贿赂,行贿①成本②耗费,花费成本摊配,成本转并成本会计师成本会计《成本会计准则》成本账户成本分摊,成本分配成本分析货价加运费价格货价加保险费价格

1011cost audit

1012cost basis

1013cost-benefit analysis1014cost center

1015cost classification1016cost control

1017cost distribution1018cost flow

1019costing

1020cost, insurance and freight1021cost ledger

1022cost object

1023cost of capital1024cost of goods manufactured1025cost of good sold1026cost of living adjustment1027cost of sales1028costormarket,whichever

lower

1029cost-plus pricing1030cost principle1031cost records

1032cost report

1033cost sheet

1034cost variance analysis1035cost-volume-profit analysis1036counterfeit money1037countermand

1038countersign

1039coupon

1040coupon bond

1041Court of Bankruptcy1042covenant

1043cover

1044coverage

1045coverage ratio1046covered interest arbitrage1047CPA

1048CPA examination1049CPA firm

1050credit

1051credit account1052credit agency1053credit analysis1054credit balance1055credit card

1056credit control1057credit guarantee1058credit line

1059credit memorandum1060creditor

1061creditors, equity1062creditors, ledger1063credit policy1064credit rating1065credit risk成本审计成本基准成本效益分析成本中心成本分类成本控制成本分摊,成本分配成本流转成本计算法到岸价格成本分类账成本对象资本成本制造成本,半成品成本销货成本按生活费用调整销货成本is成本与市价孰低法成本加成计价法成本原则成本记录成本报告成本单,成本计算单成本差异分析成本—销量—利润分析伪造货币止付,挂失会签息票息票债券破产法院保证条款①弥补,抵偿②保证金,抵押财产③补进①保额②偿债准备金,偿债能力偿债能力比率套息交易注册公共会计师注册公共会计师职称考试注册公共会计师事务所①贷方②贷记③信用,信贷④抵免赊账,赊账账户信用调查机构,征信所信用分析贷方余额信用卡信用控制信用保证,信用担保贷款限额,信贷额度贷方通知单债权人债权人产权债权人分类账,应付账款分类账信用政策评定信用等级信贷风险

1066credit sale赊销1067credit terms

1068criminal liability

1069critical path accounting1070critical path method

1071cross check

1072crossed check

1073cross rate (of exchange)1074cross-reference (index)1075cum dividend

1076cum rights

1077cumulative preferred stock1078cumulative voting

1079currency

1080currency depreciation

1081currency exchange

1082current

1083current account

1084current asset

1085current asset turnover

1086current cost

1087current cost account

1088current cost income

1089current expense

1090current liability

1091current rate method

1092current ratio

1093current replacement cost1094current return

1095current value

1096custodial accounting

1097custodial responsibility1098custom

1099customer,s advance

1100customer,s ledger

1101customs declaration

1102customs duty

1103customs office

1104cutoff

1105cutoff date

1106cutoff rate (of return)1107cutoff test

1108cycle count

1109daily cash report

1110daily statement

1111damages

1112data

1113data base

1114data base management system1115data processing

1116data retrieval

1117date

1118date backward

1119date due

1120date forward

1121date of balance sheet信用条件刑事责任关键路径会计关键路径法交互核对横线支票,划线支票交叉汇率,套汇汇率对照索引附有股利附权,附认购新股权累积优先股累积投票权通货,货币货币贬值货币兑换,货币互换①流动的②本期的①活期存款账户②往来账户流动资产流动资产周转率现时成本现时成本会计现时成本收益①本期费用②经常费用流动负债现时汇率法流动比率现时重置成本本期收益率①现时价值②现值保管会计保管责任惯例,商业惯例客户预付款客户分类账报关单关税海关截止,截账截止日期,截账日期投资项目取舍收益率截止抽查,截账抽查循环查点现金收支日报日报表损害赔偿资料,数据数据库数据库管理系统数据处理数据检索日期填早日期到期日填迟日期资产负债表日期,结账日期

1122date of payment

1123day book

dayspurchasesinaccounts1124payable

dayssalesinaccounts1125receivable

1126days sales in inventory1127dBase

1128DCF

1129dead account

1130dead capital

1131dead stock

1132deal

1133dealer

1134debenture(bond)

1135debenture capital

1136debit

1137debit and credit convention1138debit

1139debit card

1140debit entry

1141debit memorandum

1142debt

1143debt and equity securities1144debt capacity

1145debt capital

1146debt-collection agency1147debt coverage ratio

1148debt crisis

1149debt factor

1150debt financing

1151debt limit

1152debtor

1153debtors ledger

1154debt ratio

1155debt restructuring

1156debt service

1157debt structure

1158debt to equity ratio

1159debt to total assets ratio1160decentralization

1161decentralized accounting1162decision

1163decision analysis

1164decision chart

1165decision making

1166decision making under certainty1167

1168

1169

1170

1171

1172

1173decisionmakinguncertaintydecision modeldecision ruledecision software packagedecision support systemdecision tabledecision theoryunder发放股利日期,发薪日期日记簿应付账款占用天数应收账款收款天数存货销售天数数据库管理程序折现现金流量呆账呆滞资本呆滞存货,冷背存货交易,买卖证券经销商信用债券,无担保债券债券资本①借方②借记借贷常规借方余额记账卡,取款卡借方分录借方通知单债务债务和产权证券借债能力债权资本,借入资本收账代理商债务偿还能力比率债务危机债务系数举债筹资债务限额债务人债务人分类账,应收账款分类账债务比率债务重订,债务调整债务清偿债务结构债务对产权比率债务对资产总额比率分散权力,分权分权制会计决策决策分析决策图表制定决策,作决策在确定情况下制定决策在不确定情况下制定决策决策模型决策规则决策软件组合程序决策支持信息系统决策表决策论

1174

1175

1176

1177decision treedecision variabledeclaration of bankruptcydeclaration of dividend

declining-balancemethod决策树决策变数破产公告宣告股利(of1178depreciation)

1179decommissioning cost1180deconglomeration

1181deductions

1182deed

1183deed of arrangement

1184deed of trust

1185deep discount bonds

1186defalcation

1187default

1188default notice

1189default risk

1190defeasance

1191defective check

1192Defense Contract Audit Agency1193defensive asset

1194defensive project

1195deferral

1196deferred annuity

1197deferred asset

1198deferred compensation plan1199deferred credit

1200deferred debit

1201deferred dividend

1202deferred expense

1203deferred income

1204deferred income tax liability1205deferred liability

1206deferred maintenance1207deficiency

1208deficiency statement1209deficit

1210deficit budget

1211deflation

1212deflator

1213degree of financial leverage1214degree of operation leverage1215degree of total leverage1216de jure corporation

1217del credere

1218delinquency

1219delinquency charge

1220delinquency ratio

1221delist

1222delivery

1223delivery against cash1224delivery expense

1225delivery price

1226Deloitte and Touche余额递减折旧法拆撤成本企业分解扣减项目契据债务清算契据信托契据大幅度折价债券挪用,侵吞违约,拖欠违约通知书违约风险,拖欠风险废止,废除不符要求支票国防合同审计局防御性资产防御性投资项目延期,递延递延年金递延资产递延报酬计划递延贷项递延借项递延股利递延费用递延收益递延所得税负债递延负债递延维修①亏绌②税款亏欠额亏绌清算报表①亏损②赤字赤字预算通货紧缩物价折算指数财务杠杆作用系数营业杠杆作用系数全部杠杆作用系数已注册公司,依法成立的公司保付货款拖欠债务拖欠罚金拖欠比率取消上市资格交货,交割凭现金交货运输费用交货价格迪利奥蒂—塔奇会计师事务所,德勤会计师事务所

1227demand

1228demand deposit

1229demand draft

1230demand loan

1231demerger

1232demurrage

1233denationalization

1234denomination

1235department

1236departmental accounting1237departmental cost

1238departmental income statement1239departmental overhead1240depletion

1241depletion expense

1242deposit

1243deposit account

1244deposit certificate

1245deposit in transit

1246depository

1247depository receipts

1248depreciable asset

1249depreciable cost

1250depreciation life

1251depreciated cost

1252depreciation

1253depreciation accounting1254depreciation adjustment1255depreciation allowance1256depreciation base

1257depreciation expense1258depreciation fund

1259depreciation method

1260depreciation policy

1261depreciation ratio

1262deregulation

1263derivative evidence

1264derivative instrument1265designated securities1266desk audit

1267detail account

1268detailed audit

1269detail ledger

1270detection of fraud

1271devaluation

1272development cost

1273differential analysis1274dilution

1275dilutive securities

1276direct access

1277direct allocation method1278direct cost

1279direct costing

1280direct debit

1281direct financing①需求②请求兑现,即期活期存款即期汇票活期贷款企业分解装卸误期费,滞期费,逾期费非国有化,民营化票面金额部门,分部部门会计,分部会计部门成本,分部成本部门损益表,分部损益表部门间接费用,分部间接费用折耗,耗减折耗费①存款②定金,保证金存款账户定期存单在途存款保管机构,存储机构证券托存收据,证券存单应计折旧资产应计折旧成本应计折旧年限折余成本①折旧②贬值折旧会计折旧调整折旧备抵折旧基价折旧费折旧基金折旧方法折旧政策折旧比率解除管制派生证据派生票据,派生证券指定证券案卷审计,凭证账簿审计明细账户详细审计明细分类账检查舞弊贬值开发成本,开发费用差异分析法产权稀释,产权削弱稀释性证券直接存取直接分配法,直接分摊法直接成本直接成本计算法直接扣账,直接付账直接筹资

1282direct investment1283direction of testing1284direct labor

1285direct labor budget1286direct material1287direct material budget1288director

1289directors, report1290direct placement1291direct rate

1292direct tax

1293direct test

1294direct write-off method1295disbursement

1296disbursement voucher1297discharge

1298disclaimer

1299disclosure

1300discontinued operations1301discount

1302discounted cash flow method1303discounted payback period1304discounted rate of return1305discounted value1306discounted factor1307discount house1308discount lost1309discount market1310discount on bonds payable1311discount rate1312discretionary cost1313discretionary trust1314discriminant analysis1315Discussion Memorandum1316dishonor

1317disinvestment1318dismissal pay1319disposal

1320dissolution of company1321distraint

1322distress price1323distributed computer system1324distributed income1325distribution expense1326diversificable risk1327diversification1328dividend

1329dividend decision1330dividend payout ratio1331dividend rate1332dividend reinvestment plan1333dividends in arrears1334dividends payable1335dividends per share1336division直接投资抽查的方向直接人工直接人工预算直接材料直接材料预算①董事②主任董事报告直接招股,直接推销证券直接汇率直接税直接抽查直接注销法支付付款凭单解除债务,清偿拒绝表示意见披露停止经营①折现②贴现,贴现息③折扣,折价折现现金流量法折现回收期法折现收益率折现值折现系数贴现公司折扣失效贴现市场应付债券折价贴现率,折现率任意性成本,自定成本任意性信托,全权信托判别分析《讨论备忘录》拒付负投资,减资解雇费清理,变卖公司解散财产扣押处理价,削价分布式电子计算机系统已分配收益摊销费用可分散风险多种经营,分散经营股息,股利股利决策股利支付率股利率股利再投资计划拖欠股利应付股利每股股利分部

1337

1338

1339

1340

1341

1342

1343

1344

1345

1346

1347

1348divisionalcontributionmarginincome statementdivisionalperformanceevaluationdocumentdocumentary bill of exchangedollar accountabilitydonated capitaldouble-declining-balancemethodof depreciationdouble-entry bookkeepingdouble leveragedouble optiondouble taxationdoubtful account分部贡献毛利损益表分部业绩评价单据,凭证跟单汇票货币收支会计责任捐赠资本双倍余额递减折旧法复式簿记双重杠杆作用双重期权双重课税,重复课税可疑账款

道?琼斯工业股票平均价格指数

道?琼斯新闻服务社

分期付款定金,首期付款

市况逆转

①汇票②草案

退税,退款

提款

双重反映

应尽的责任心

邓恩—布雷斯特里特公司

杜邦分析法

①关税②税收

免税

动态分析

如有错漏,有权更正

指定用途,专款专用

用贷款

劳动所得,劳动收入

劳动收入税收减免

营业盈余,已获盈余

定金,保证金

盈利能力,收益能力

①收益,盈余②劳动所得,劳动收入1349Dow Jones industrials averages1350135113521353135413551356135713581359136013611362136313641365136613671368136913701371Dow Jones News Servicedown paymentdownturndraftdrawbackdrawingsdual presentationdue careDun & Bradstreet Inc.DuPont analysisdutyduty freedynamic analysisE & OEearmarkearmarked loanearned incomeearned income creditearned surplusearnestearning powerearnings

1372earnings before interest and tax支付利息和税款前收益1373

1374

1375

1376

1377

1378

1379

1380

1381

1382

1383

1384

1385

1386

1387earnings coverage ratioearnings dilutionearnings-dividend ratioearnings per shareearnings qualityearnings rateeconomic appraisaleconomic benefitseconomic costeconomic entityeconomic incomeeconomic interesteconomic lifeeconomic obligationeconomic order quantity收益偿债能力比率收益稀释收益股利比率每股收益收益质量收益比率经济评价经济效益经济成本经济主体,经济实体经济收益经济权益经济年限经济债务经济订货量

1388

1389

1390

1391

1392

1393

1394

1395

1396

1397

1398

1399

1400

1401

1402economic resourceeconomic valueEDeffective interest methodeffective interest rateeffectivenesseffective rate of returneffective tax rateefficiencyefficiency auditefficiency varianceefficient portfolioelectronic cash registerelectronic data processingelectronic exchange经济资源经济价值(会计准则)公布草案实际利息法实际利率效果实际收益率实际税率效率效率审计效率差异有效证券组合投资电子现金出纳机电子数据处理电子交易

电子财务计算器1403electronic financial calculator

1404electronic funds transfer system电子资金转账系统1405electronic mail

1406electronic money

1407electronic point of sale

1408elements of financial statement

1409

1410

1411

1412

1413

1414

1415

1416eliminationembezzlementemergency fundemolumentsemployee benefitemployee fraudemployee pensionemployee report

EmployeeRetirement1417Security Act电子邮件电子货币电子售货点财务报表要素、会计报表要素抵销,冲销贪污,盗用应急基金报酬,酬金职工福利金职工舞弊职工退休金职工报告Income退休职工收入保障法

职工入股计划

雇主责任保险,职工伤害保险

雇佣报告

保留支出数,约定付款数

背书

捐赠基金,留本基金

能源审计

能源成本

审计聘函

注册税务代理人

企业

企业会计

企业基金

交际费,招待费

主体,个体

会计个体论

企业家

分录,入账

入账价值,买入价值

平均化,均衡化1418employee stock ownership plan1419employer,s liability insurance142014211422142314241425142614271428142914301431143214331434143514361437employment reportencumbranceendorsementendowment fundenergy auditenergy costengagement letterenrolled agententerpriseenterprise accountingenterprise fundentertainment expenseentityentity theoryentrepreneurentryentry valueequalization

1438

1439

1440

1441

1442

1443

1444

1445

1446

1447

1448

1449

1450

1451

1452

1453

1454

1455

1456

1457

1458

1459

1460

1461

1462

1463

1464

1465

1466

1467

1468

1469

1470

1471

1472

1473

1474

1475

1476equation methodequipmentequipment financingequipment leasingequipment replacementequipment-trust bondequityequity accountequity capitalequitycapitaltototaldebitratioequity capital turnoverequity dilutionequity financingequity methodequity securityequity transactionequivalent cashequivalent unitsErnst and Youngerrorerrors and omission exceptedescalator clauseescapable costestateestate accountingestate taxestimateestimated liabilityestimated realizable valueestimated salvage valueestimated taxestimated useful lifeestimation samplingestimatorethicsEurodollarEuroequity marketEuropean optionevaluation of asset等式法设备设备融资设备租赁设备更新设备信托债券产权,业主产权产权账户产权资本产权资本对债务总额比率产权资本周转率产权削弱产权筹资产权法产权证券产权业务约当现金约当产量厄恩斯特—杨会计师事务所,安永会计师事务所误差,差错如有错漏,有权更正伸缩条款,自动调整条款可避免成本①财产,房地产②遗产遗产会计遗产税估计,估价估计负债估计变现价值估计残值估计税额估计使用年限推算抽样法估算员,估价员道德,职业道德欧洲美元欧洲产权证券市场欧式期权资产估价

内部控制评价

①事项②节点

证据,凭证

在外,除外

①审查,检查②职称考试

"除外"意见,"例外"意见

例外项目

例外原则

例外报告

超额负担,超额税负

超额生产能力

超额现金1477evaluation of internal control14781479148014811482148314841485148614871488eventevidenceexexamination"except for" opinionexceptional itemexception principleexception reportexcess burdenexcess capacityexcess cash

1489excess earnings accumulation tax超额累积收益税1490excess liquidity超额流动性

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1504excess-profit taxexcess salaryexchangeexchange contractexchange gain and lossexchange rateexchequer billexcise taxex-dividendex-dockexecution of contractexecutiveexecutive compensationexecutive director超额利润税,过分利得税超额报酬①交易②兑换③汇兑④交易所远期外汇合同,期汇合同汇兑损益汇率,外汇汇率国库券货物税,消费税除息,除股利目的港码头交货价格合同生效高级管理人员高级管理人员报酬执行董事,常务董事

1505executive stock acquisition plan高级管理人员股票购买计划1506

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1545executory contractexecutory costexempt corporationexempt goodsexempt incomeexemptionexerciseexercise priceex-factoryexhibitex-interestexit valueexpanded scope auditexpectationexpected annual volumeexpected cash flowexpected returnexpected valueexpected yieldexpenditureexpenditure reductionexpenditure varianceexpenseexpense accountexpense allocationexpense budgetexpense centerexpense payableexpense varianceexpired costexponential smoothingexposure draftex-rightsextensionexternal accountexternal auditexternal auditorexternal documentexternal financingexternalities尚未履行的合同尚待支付的成本免税公司免税商品免税收益,免税所得①免税,免税额②免除债务行使认股权预购股票价格卖方工厂交货价格附表除利息脱售价值扩大范围的审计预期预期年度业务量预期现金流量预期收益预期值预期收益率支出支出削减支出差异费用费用账户费用分配,费用分摊费用预算费用中心应付费用费用差异已耗成本指数修匀法公布草案,征求意见稿除权展期外部会计外部审计外部审计师外部凭证外部筹资外部效应

1546external transaction1547extraordinary gain and loss1548extraordinary general meeting1549

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1598extraordinary repairex-warehouseface valuefactorfactoringfactory costfactory ledgerfactory overheadfailurefair market price(value)fairnessfair rate of returnfair transfer pricefalse entryfalse returnsFASB Statementsfavorable financial leveragefavorable variancefeasibility analysisfeasible solutionFedFederalDepositInsuranceCorporationfederal income taxFederalInsuranceContributionAct TaxFederal Reserve Banksfederal unemployment taxfederal withholding taxfeefeedbackFEIfellow membersfictitious assetfictitious liabilityfidelity bondfiduciaryfiduciary accountingfield auditfield auditorFIFOfigurefilefilling statusfinal auditfinal dividendfinal inventoryfinal statementfinancefinancial accountingFinancial Accountingfinancial accounts外部业务非常损益,特别损益非常股东大会,特别股东大会非常修理,特别修理卖方仓库交货价格票面价值,面值应收账款代理商应收账款代理经营,应收账款转售工厂成本工厂分类账工厂间接费用经营失败公平市价,公司市场价值公正性,公允性公平收益率,公允收益率公平划拨价格,公允划拨价格虚假分录谎报税单《财务会计准则公报》有利财务杠杆作用有利差异,顺差可行性分析可行解联邦储蓄系统联邦存款保险公司联邦所得税联邦社会保险税联邦储备银行联邦失业保险税代扣联邦税劳务费,公费反馈高级财务管理人员协会正式会员虚列资产虚列负债忠诚保证,忠诚保险财产受托人财产信托会计外勤审计,现场审计外勤审计师先进先出法数值,金额档案,文件申报纳税身份期末审计期末股利期末存货决算报表①筹措资金,融通资金②财务③金融财务会计StandardsBoard财务会计准则委员会财务报表,会计报表

1599

1600

1601

1602financial adviserfinancial analysisfinancial analysis softwarefinancial analyst财务顾问财务分析财务分析软件财务分析师

财务分析师协会

金融性资产

财务审计

财务预算

财务资本1603Financial Analysts Federation1604160516061607

1608

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1611financial assetfinancial auditfinancial budgetfinancial capitalfinancialcapitalconceptfinancial crisisfinancial decisionfinancial executivemaintenance财务资本维护概念财务危机财务决策财务主管人员,高级财务管理人员

高级财务管理人员协会

财务费用

财务预测

金融期货

重点财务数据

财务担保

财务信息系统

金融机构

金融票据

财务杠杆作用

财务杠杆比率

财务管理

金融市场

财务目标

财务计划师

财务状况

财务状况表

财务比率

财务比率分析

财务报告

《财务报告公告》

《财务报告准则》

财务风险

财务报表,会计报表

财务报表分析,会计报表分析

财务报表审计,会计报表审计

财务报表附注,会计报表附注

财务报表结构,会计报表结构1612Financial Executives Institute16131614161516161617161816191620162116221623162416251626162716281629163016311632financial expensefinancial forecastfinancial futuresfinancial highlightfinancial guaranteefinancial information systemfinancial institutionfinancial instrumentfinancial leveragefinancial leverage ratiofinancial managementfinancial marketfinancial objectivefinancial plannerfinancial positionfinancial position statementfinancial ratiofinancial ratio analysisfinancial reportFinancial Reporting Release1633Financial Reporting Standards1634163516361637financial riskfinancial statementfinancial statement analysisfinancial statement audit1638financial statement footnotes1639financial statement structure

1640financial structure财务结构

FinancialTimesOrdinaryShare1641《金融时报》普通股股票指数Index

1642financial year财务年度

1643financing筹措资金,融通资金1644financing cost筹资成本

1645financing decision筹资决策

1646financing lease筹资性租赁,融资性租赁1647finder中人,掮客

1648

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1668finefinished goods inventoryfinished goods turnoverfirmfirst-in, first-out methodfiscal agentfiscal yearfixed assetfixed assets accountingfixed assets auditfixed-assetstoequity-capitalratiofixed-assets turnoverfixed budgetfixed capitalfixed chargefixed-charge coverage ratiofixed cost(expense)fixed depositfixed interest securitiesfixed liabilityfixed overhead罚金,罚款产成品存货产成品周转率①厂商,商号②确定的,固定的先进先出法财务代理人①会计年度②财政年度固定资产固定资产会计固定资产审计固定资产对产权资本比率固定资产周转率固定预算固定资本,固定资金①固定费用②固定留置权偿付固定费用能力比率固定成本定期存款固定利息证券固定负债固定间接费用

1669fixed overhead spending variance固定间接费用开支差异1670fixed overhead variance

1671fixed overhead volume variance

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1700fixtureflash reportflat rateflexible budgetfloatfloatation costfloating assetfloating capitalfloating chargefloating liabilityflow assumptionflow chartflow of cashflow of costsflow of fundsflow statementfoliofolio referencefootingfootnotesfor cashforced saleforced sale valueforce majeureforecastforecasted statementforeclosureforeign bill of exchangeforeign bond固定间接费用差异固定间接费用业务量差异固定装修快报统一费率,统一税率弹性预算①浮存②发行③浮动发行成本流动资产流动资金流动留置权流动负债流转假设流转图表,流程图表现金流转,现金流量成本流转资金流转,资金流量流转表,流量表页号,页码参见账页加总,合计附注付现,付现交易强制销售,迫售迫售价值不可抗力预测预测报表取消抵押品赎回权,没收抵押品外国汇票外国债券

1701Foreign Corrupt Practices Act

1702

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1716ForeignCreditInsuranceAssociationforeign currencyforeign currency accountforeign currency depositforeign currency futuresforeign currency optionforeign currency securitiesforeign currency statementforeign currency transactionforeign currency translationforeigncurrencytranslationriskforeign direct investmentforeign exchangeforeign exchange brokerforeign exchange dealer反国外行贿法规国外信用保险协会外币外币账户外币存款外币期货外币购买权,外币期权外币证券外币报表外币经济业务,外币业务外币折算外币折算风险国外直接投资①外汇②外币兑换,外币汇兑外汇经纪人外汇经销商

外汇兑换损益

外汇市场

外汇汇率

外汇风险1717foreign exchange gain or loss1718foreign exchange market1719foreign exchange rate1720foreign exchange risk

1721foreign exchange risk management外汇风险管理1722

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1751foreign exchange settlementforeign exchange transactionforeign incomeforeign tax creditforfeitureforgeryformation expenseform of balance sheetforms controlFormula Translatorforward accountingforward exchange contractforward exchange rateforward financial statementfounder,s sharesfractional currencyfractional sharefranchisefraudfraud auditfraudulent misrepresentationfraudulent returnsfree exchange ratefreeholdfree of chargefree of income taxfree on boardfree surplusfree tradefreeze汇外汇经济业务,外汇业务国外收益国外税收抵免罚款,没收假冒,伪造开办费资产负债表格式表格控制,表格管理公式翻译程序语言预期会计远期汇兑合同,期汇合同远期汇率预期财务报表,预期会计报表创办人股份辅币零星股份特许经销权,专营权舞弊,诈骗舞弊审计,诈骗审计欺诈性虚报欺诈性税单自由汇率,自由浮动汇率永久业权免费免征所得税离岸价格,船上交货价格自由盈余自由贸易冻结

1752

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1768freightfreight-in(ward)freight-out(ward)frequency distributionfringe benefitfront-end financefront-end loadfrozen accountfrozen creditfull auditfull costfull costingfull cost-plus pricingfull cost pricingfull disclosurefull faith and credit bondfully depreciated asset运载货物,运费运入运费运出运费频数分布,频率分布附加福利,福利金前期贷款前期负担冻结账户冻结信贷,冻结贷款全部审计,详细审计完全成本,全部成本全部成本计算法全部成本加成计价法全部成本计价法充分披露十足信用债券已提足折旧资产

1769fully diluted earnings per share完全稀释的每股收益1770

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1803fully vestedfunctional accountingfunctional classificationfunctional currencyfundfund accountfund accountingfundamental analysisfund assetfund balancefundsfunds flow statementfunds statementfurniture and fixturesfuturesfutures contractfutures exchangefutures pricefuture valuefuture value interest factorfuturevalueinterestfactortablegaingain and loss accountgarnisheegarnishmentgearinggearing ratiogeneral accountantGeneral Accounting OfficeGeneralAgreementonTariffsandTradegeneralandadministrativeexpensegeneral auditorgeneral cashgeneral cashier全额法定权益职能会计按职能分类,按用途分类职能货币基金,专用基金基金账户基金会计基础分析,基础财务状况分析基金资产基金余额,基金结存额资金,流动资金资金流量表资金表家具和装修期货,期货交易期货合同①远期汇兑②期货交易所期货价格未来值未来值利息系数,终值利息系数未来值利息系数表,终值利息系数表利得,收益损益账户第三债务人扣押,扣发财务传动作用财务传动比率总会计师,总会计审计总署关税与贸易总协定一般管理费用总审计师,总审计普通现金出纳主任,总出纳

1804

1805

1806

1807

1808general creditor普通债权人general crossed check普通划线支票general fund普通基金general journal普通日记账general ledger总分类账

generallyacceptedaccounting1809公认会计原则principles

generallyacceptedauditing1810公认审计准则standards

1811general meeting of stockholders

1812

1813

1814

1815general mortgagegeneral mortgage bondgeneral partnergeneral price index股东大会普通抵押普通抵押债券普通合伙人一般物价指数

一般物价水平会计

通用财务报表,通用会计报表

审计一般准则

赠与,赠与物

赠与税

金边证券,优质证券

热门股票,时髦股票

全球会计

全球化

目标一致性

目标规划

目标寻求,目标搜索

连续经营的企业

连续经营假设

连续经营价值

私售股份,股份私人持有

公开招股,股票公开上市

黄金套利

金砖,金条

金卡

黄金条款,黄金结算条款

优厚退职金

黄金期货

商品和劳务

在产品

在产品存货

商誉

政府会计

政府会计准则委员会

政府审计

政府审计师

政府公债

国营公司

政府补助金,政府补贴

宽限期

赠款,补助金

图表法,图解法

图表显示1816general price level accounting1817181818191820182118221823182418251826182718281829183018311832183318341835183618371838183918401841184218431844184518461847184818491850185118521853generalpurposefinancialstatementgeneral standard( of audit)giftgift taxgilt-edged securityglamour stockglobal accountingglobalizationgoal congruencegoal programminggoal seekinggoing concerngoing-concern postulategoing-concern valuegoing privategoing publicgold arbitragegold bulliongold cardgold clausegolden parachutegold futuresgoods and servicesgoods in processgoods-in-process inventorygoodwillgovernment accountingGovernmentalAccountingStandards Boardgovernment auditgovernment auditorgovernment bondgovernment corporationgovernment subsidygrace periodgrantgraphical methodgraphic display

1854graphic software1855greenback

1856greenmail payments1857gross

1858gross book value1859gross income

1860gross margin

1861gross national product1862gross price method1863gross profit

1864gross-profit method1865gross profit ratio1866gross sales

1867gross wage

1868gross working capital1869gross yield

1870group accounts1871group depreciation1872group financial statement1873growth rate

1874growth stock

1875guaranteed bill1876guaranteed bond1877guaranteed letter of credit1878guarantor

1879guaranty funds1880half finished goods1881half-stock

1882half-year closing1883half-year convention1884Hang Seng Index1885hard copy

1886hard currency1887hard loan

1888hardware

1889harmonization of accounting1890heading

1891head office

1892head office control account1893head office current account1894hedge

1895hedge buying

1896hedge selling1897hidden assets1898hidden liability1899hidden reserve1900high-grade securities1901high-level language1902high-leveraging1903highlight

1904high-low method1905high-yielders1906hire purchase1907hire purchase accounting1908historical cost1909historical cost accounting图表软件美钞股份回收付款总额账面总值①毛收益②营业收入总额毛利,毛利率国民生产总值总价法毛利毛利法毛利率销售收入总额工资总额流动资产总额毛收益率合并财务报表,合并会计报表分类折旧分组合并会计报表增长率,成长率新兴公司股票担保票据担保债券担保信用证保证人,担保人保证金半成品半额股票半年结算半年常规恒生指数硬拷贝,印刷记录硬通货硬通货贷款硬件会计的协调表首,表头总部,总店总店控制账户总店往来账户套期交易,对冲交易买期保值,套买保值套卖保值,卖期保值隐蔽资产,账外资产隐蔽负债,账外负债隐蔽准备金高级证券,优质证券高级语言高度财务杠杆作用重点财务数据高低点法高收益债券租购,分期付款购货租购会计历史成本历史成本会计

1910historical cost depreciation1911historical cost principle1912historical summary1913holdback

1914holder

1915holder in due course1916holders of record1917holding assets1918holding company1919holding cost

1920holding gain or loss1921holding period1922home country

1923home currency

1924home currency transaction1925home office

1926honor

1927honorarium

1928horizontal analysis1929horizontal audit1930horizontal combination1931host country

1932hot money

1933hourly wage rate1934hour rate variance1935human assets

1936human resource accounting1937hurdle rate

1938hypothecated account1939hypothecation

1940idle capacity

1941idle-capacity cost1942idle money

1943idle time

1944idle time cost1945illegal acts

1946illegal dividend1947illiquid assets1948illiquidity

1949impairment of capital1950impairment of value1951imperfect information1952imperfect market1953impersonal account1954implicit cost

1955import credit

1956import declaration1957import duty

1958impound

1959imprest fund

1960imprest system1961improvement and extensions1962imputed cost

1963imputed interest1964inactive money1965inactive securities历史成本折旧历史成本计价原则历史数据汇总表暂时扣发①持票人②股票持有人,债券持有人正当持票人在册股东持有资产,置存资产控股公司储存成本,置存成本资产置存损益置存期原籍国,宗主国本国货币本国货币经济业务,本国货币业务总部,总店承付,承兑酬金横向分析横向审计横向合并所在国,东道国游资小时工资率小时工资率差异人力资产人力资源会计最低收益率,最低期望收益率抵押账户抵押闲置生产能力闲置生产能力成本闲置资金停工时间停工时间成本违法行为,不法行为非法股利非流动性资产非流动性资本减损价值减损不完整信息不完善竞争的市场非人名账户内含成本,隐含成本进口信贷进口报关进口关税,进口税扣押定额备用金定额备用金制度改造和扩充投资应计成本,推算成本应计利息,推算利息呆滞资金呆滞证券

1966

1967

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1970

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1975inadequacyinadmitted assetin arrearsinavoidable costin bondincentive stock optionincentive wage systemin-charge accountantincomeincome account不适用不承保资产拖欠不可避免成本保税奖励性股票购买权奖励工资制度主管会计师①收益②收入,所得收益账户,损益账户

支付利息和税款前收益

收益债券

收益概念

收益扣减项目

收益分配账户

连续经营部门营业收益

停业部门营业收益

每股收益

收益质量

收益实现

收益修匀

收益表,损益表

损益表账户

损益表审计

损益汇总账户

所得税

所得税税额抵免

应付所得税

已注册,已注册公司

登记,注册

增量分析法

已发生成本

欠债

违约

合约,契约

独立性,超然独立性

独立会计师

独立审计师

自变量

①指数②索引

索引存取

按物价指数调整,物价指数化

物价指数化债券

物价指数化退休金

指数

指数趋势数列

生活费用指数

零售价格指数

间接套汇,间接套利

间接成本

间接投资

间接人工

①间接负债②间接责任1976income before interest and tax19771978197919801981198219831984198519861987198819891990199119921993199419951996199719981999xxxxxxxxxxxx003200420052006200720082xxxxxxxxxxxx12201320142015201620172018income bondincome conceptincome deductionincome distribution accountincomefromcontinuingoperationsincomefromdiscontinuedoperationsincome per shareincome qualityincome realizationincome smoothingincome statementincome statement accountincome statement auditincome summaryincome taxincome tax creditincome tax payableincorporatedincorporationincremental analysisincurred costindebtednessin defaultindentureindependenceindependent accountantindependent auditorindependent variableindexindex accessindexationindexed bondindexed pensionindex numberindex number trend seriesindex of cost of livingIndex of Retail Priceindirect arbitrageindirect costindirect investmentindirect laborindirect liability

2019

2020

2021

2022

2023

2024

2025indirect materialindirect rateindirect taxindividual depreciationindividual incomeindividual investmentindividual proprietorship间接材料间接汇率间接税个别折旧个人收益,个人所得个人投资独资企业

个人退休金账户

背书

背书人

工业事故准备金

工业会计

工业发展债券

工业产权

《行业审计指南》

行业比率

通货膨胀

通货膨胀会计

通货膨胀风险溢酬

非正式记录

信息,情报

信息效益

信息成本

信息处理

信息检索

信息系统

遗产税

初次审计

创办资本

初次公开发行,股票初次发行

以物代款

①输入②投入

投入成本

投入产出分析

投入价值

查询

内部董事

熟悉内情者,知内情者

知内情者交易,内幕交易

内幕信息

无偿债能力,无力偿付

检查,稽核

检验证明

稽核员,核查员

总检查长

分期付款

分期付款赊销账户

分期偿还债券

分期付款法(确认营业收入)

分期付款销售

注册财务计划师协会

注册公共会计师协会2026individual retirement account202720282xxxxxxxxxxxx322033203420352036203720382xxxxxxxxxxxx422043204420452046204720482xxxxxxxxxxxx522053205420552056205720582xxxxxxxxxxxx6220632064206520662067206820692070indorsementindorserindustrial accident reserveindustrial accountingindustrial development bondindustrial propertyIndustry Audit Guideindustry ratiosinflationinflation accountinginflation risk premiuminformal recordinformationinformation benefitinformation costinformation processinginformation retrievalinformation systeminheritance taxinitial auditinitial capitalinitial public offeringin kindinputinput costinput-output analysisinput valueinquiryinside directorinsiderinsider dealinginsider informationinsolvencyinspectioninspection certificateinspectorInspector Generalinstallmentinstallment accountinstallment bondinstallmentmethod(ofrevenuerecognition)installment saleInstituteofCertifiedFinancialPlannersinstituteofcertifiedpublic

accountants

2071

2072InstituteofChartered苏格兰和威尔士特许会计师协会Accountants in England and WalesInstituteofCharteredFinancial注册财务计划师协会Analysts

内部审计师协会2073Institute of Internal Auditors

InstituteofManagement2074Accounting

2075institutional accounting

2076institutional investors

2077instrument

2078insurance

2079insurance coverage

2080insurance expense

2081intangible asset

2082intangible value

2083integrated data processing

2084integrated software

2085intellectual property

2086intercompany account

2087intercompany comparison

2088intercompany elimination

2089intercompany income

2090interest

2091interest arbitrage

2092interest bearing investment

2093interest bearing note

2094interest coverage ratio

2095interest expense

2096interest group

2097interest on investment

2098interest on overdraft

2099interest rate

2100interest rate risk

2101interim audit

2102interim dividend

2103interim financial statement

2104interlocking directorate

2105intermediate product

2106internal accounting

2107internal accounting control

2108internal audit

2109internal check

2110internal control questionnaire

2111internal control system

2112internal documents

2113internal financing

2114internal rate of return

2115internal reporting

2116Internal Revenue Service

2117internal transaction

2118internal transfer price

2119international accountant

2120international accounting管理会计协会社会机构会计社会机构投资人①文件,凭证②票据,证券保险保险金额,保额保险费无形资产无形价值综合数据处理,集中数据处理综合软件知识产权公司间往来账户公司间比较公司间抵销公司间收益①利息②股权,权益套息附息投资项目附息票据偿付利息能力比率利息费用利益集团投资利息透支利息利率利率风险期中审计期中股利期中财务报表,期中会计报表连锁董事会中间产品,半成品内部会计内部会计控制内部审计内部牵制,内部稽核内部控制调查表内部控制制度内部凭证内部筹资内部收益率,内含收益率内部报告,内部报表国内税务署内部经济业务,内部业务内部划拨价格国际会计师国际会计,国际会计学

InternationalAccounting

Standard

InternationalAccounting2122Standard Committee

InternationalAuditing2123Guidelines

InternationalAuditingPractices2124Committee2121

2125International Auditing Standard

2126《国际会计准则》国际会计准则委员会《国际审计指南》国际审计实务委员会《国际审计准则》InternationalBankfor国际复兴开发银行Reconstruction and Development

国际债券

国际资本市场2127international bonds2128international capital market

2129international consortium of bank国际财团,国际银团2130international corporation跨国公司

2131international depositary receipt国际证券存单2132International

AssociationDevelopment国际开发协会

国际性开发银行

国际双重课税

国际会计师联合会

国际金融公司

国际投资

会计国际化

国际货币基金组织

国际货币市场

国际货币管理

国际支付制度

国际证券

国际结算

国际税收

国际经济业务,国际业务

国际划拨价格

国际互联网络

所得税跨期分摊

内推法

说明解释

公司内部比较

内涵价值

①存货②盘存③资产目录

存货会计

存货控制

存货成本

存货流转假定

存货置存损益2133international development bank2134international double taxInternationalFederationof2135AccountantsInternationalFinancial2136Corporation2137international investmentinternationalizationof2138accounting2139International Monetary Fund2140international monetary market2141international money management21422143214421452146214721482xxxxxxxxxxxx52215321542155215621572158international payment systeminternational securitiesinternational settlementinternational taxinternational transactioninternational transfer priceInternetinterperiod tax allocationinterpolationinterpretationintracompany comparisonintrinsic valueinventoryinventory accountinginventory controlinventory costinventory flow assumption2159inventory holding gain or loss

2160

2161

2162

2163

2164

2165

2166

2167

2168

2169

2170

2171

2172

2173

2174

2175

2176

2177

2178

2179

2180

2181

2182

2183

2184

2185

2186

2187

2188

2189

2190

2191

2192

2193

2194

2195

2196

2197

2198

2199

2200

2201

2202

2203

2204

2205

2206

2207

2208

2209

2210inventory systeminventory turnoverinventory valuationinvested capitalinvestmentinvestment adviserinvestment allowanceinvestment analysisinvestment bankinvestment centerinvestment clubinvestment companyinvestment decisioninvestment environmentinvestment guaranteeinvestment managementinvestment softwareinvestment tax creditinvestment turnoverinvisible assetinvisible earningsinvoiceinvoluntary bankruptcyIOUIRRIrregularitiesirrevocable letter of creditirrevocable trustIRSissueissued capital stockitemized deductionsjobberjob-order costingjob-order cost sheetjoint accountjoint adventurejoint auditjoint costjoint liabilityjoint productjoint returnjoint-stock companyjoint tenantjoint venturejournaljournal entryJournal of AccountancyJournal of Financejournal voucherjudgment盘存制度存货周转率,存货周转次数存货计价已投股本,已投资本投资投资顾问,投资咨询师投资减免投资分析投资银行投资中心投资俱乐部投资公司投资决策投资环境投资保证投资管理投资软件投资税收抵免投资周转率无形资产无形收益发货票强制性破产欠条,借据内部收益率,内含收益率不符常规,不法行为不可撤销信用证不可撤销信托国内税务署发行已发行股份分项扣减额股票经销商订单成本计算法订单成本计算单合账户,联名账户联营,合资经营联合审计联合成本,联产品成本连带责任联产品共同税单合股公司财产共同所有人联营,合资经营日记账日记账分录《会计杂志》《财务杂志》记账凭单,分录凭单①判断②判决

2211judgment payable (or receivable)判定应付(应收)款项2212judgment sampling

2213junior accountant

2214junior bond判断抽样法初级会计师,助理会计师非优先债券

2215junior mortgage2216junior stock2217kerb market2218key business ratios2219key executive option2220kickback

2221kind

2222kiting

2223know-how

2224labor

2225labor cost

2226labor cost audit2227labor efficiency variance2228labor hour method2229labor intensive2230labor quantity variance2231labor rate variance2232labor turnover2233labor variance2234lagging indicator2235land

2236land improvement2237land occupancy charge2238landowner,s royalty2239lapping

2240lapse

2241lapsed option2242lapsing schedule2243last-in, first-out method2244last invoice price2245last trading day2246late payment fee2247late presentation2248laundered money2249law

2250lay off pay2251leading indicator2252leads and lags2253lead-time

2254learning curve2255lease

2256lease accounting2257leasehold

2258leasehold improvement2259lease-or-buy decision2260lease rental2261least and latest rule2262least cost routing2263ledger

2264ledger account2265ledger analysis2266ledger asset2267ledger clerk2268ledger control2269ledger journal2270legacy非优先抵押非优先股票场外证券交易市场关键行业比率重要高级管理人员购股权回扣实物挪用补空先进技术,技术诀窍人工人工成本人工成本审计人工效率差异人工小时法人工密集人工数量差异人工工资率差异工人流动率人工差异滞后指标土地,地产土地改造投资土地使用费土地开采使用费截留挪用失效失效期权逐期折旧明细表后进先出法最近进价法最后交易日延期支付罚金,滞纳金迟延交单非法转移的资金,隐蔽来历的资金③法律,法规④规律,法则临时解雇费超前经济指标提前或拖延支付货款①订货间隔期,订货提前期②生产准备时间学习曲线租赁,租约租赁会计①租赁权②租赁资产租赁资产改良投资租买选择决策租金,租赁费最少最迟规则最小成本路径法分类账分类账账户分类账分析账面资产记账员,总账员分类账控制分类日记账遗产,遗赠

2271legal accounting

2272legal capital

2273legal interest

2274legal investment

2275legal liability

2276legal liquidation

2277legal list

2278legal obligation

2279legal person

2280legal representative

2281legal reserve

2282legal right

2283legal tender

2284legal valuation

2285lend

2286lender

2287letter of confirmation2288letter of credit

2289letter of guarantee

2290letter of recommendation2291letter of representation2292letter of trust

2293letter transfer

2294leverage

2295leverage buyout

2296leveraged firm

2297leveraged lease

2298leverage ratio

2299levy

2300L/G

2301liability

2302liability account

2303liability dividend

2304liability insurance

2305liability management

2306liability structure

2307liability to equity ratio

2308liability to total assets ratio2309license

2310licensed public accountant2311license fee

2312lien

2313life cycle costs

2314life insurance

2315limited audit

2316limited company

2317limited liability

2318limited partner

2319limited partnership

2320limited review

2321linear programming

2322line item budget

2323line of business reporting2324line of credit

2325liquid assets法规会计法定资本,法定股本①法定权益②法定利息法定投资①法定负债②法律责任法定清算法定证券投资清单法定债务法人法定代理人法定公积金法定权利法定货币,法币法定估价贷款,放款贷款人,贷出人询证信函信用证信用保证书,保函改进管理建议,信函情况说明信函信托收据信汇杠杆作用杠杆收购,举债收购举债经营企业杠杆租赁,举债租赁杠杆比率,举债比率征收信用保证书①负债②责任,义务负债账户负债股利责任险负债管理负债结构负债对产权比率负债对资产总额比率许可证,执照执照会计师,开业会计师专利权使用费留置权,扣押权寿命周期成本人寿保险有限审计有限公司有限责任有限合伙人有限合伙有限检查线性规划费用项目预算分部报告,业务部报告贷款限额,贷款额度流动性资产,易变现资产

2326

2327

2328

2329

2330

2331

2332

2333

2334

2335

2336

2337

2338

2339

2340

2341

2342

2343

2344

2345

2346

2347

2348

2349

2350

2351

2352

2353

2354

2355

2356

2357

2358

2359

2360

2361

2362

2363liquidating dividendliquidationliquidation reportliquidation saleliquidation statementliquidation valueliquidatorliquidityliquidity goalliquidity indexliquidity ratioliquidity risk premiumlisted securitieslisting requirementlist priceloadloanloan accountloan amortizationloan applicationloan capitalloan fundloan payableloan sharkloan valuelocal currencylocal taxlock-box systemLondonInternationalFinancialFutures ExchangeLondon Stock Exchangelone-form auditor,s reportlong-lived assetlong-range budgetlong-term assetlong-term contractlong-term liabilitylossloss and gain account清算股利①清算,清理②变现清算报告清算销售清算报表清算价值清算人,清盘人流动性,变现能力流动性目标,变现能力目标流动性指数流动性比率流动性风险溢酬,变现能力风险溢酬上市证券,交易所挂牌证券股票上市要求目录价格,价目表价格负担,附加费用贷款贷款账户贷款摊还贷款申请书借入资本贷放基金应付账款高利贷者抵借价值本地货币,当地货币方税捐加锁信箱制度伦敦国际金融期货交易所伦敦股票交易所长式审计报告长期资产长期预算长期资产长期合同长期负债损失,亏损损益账户

亏损移前和移后扣减

或有损失

损失暴露程度

损失最小化

损失折扣

批别

有奖债券

成本与市价孰低法

线性规划

一次付款

一次总付退休金

总括价格

总价采购

机器小时法

机器小时率

宏观会计2364loss carryback and carryforward236523662367236823692370237123722373237423752376237723782379loss contingencyloss exposureloss minimizationlost discountlotlottery bondlower of cost or marketLPlump-sum paymentlump-sum pensionlump-sum pricelump-sum purchasemachine-hour methodmachine-hour ratemacro-accounting

2380

2381

2382

2383

2384macro-benefit宏观效益macro-cost宏观成本main account主要账户main books主要账簿maintenance and repair维修和修理费

maintenanceofoperating2385营业能力维护capacity

2386maintenance of physical capital

2387

2388

2389

2390

2391

2392

2393

2394

2395

2396

2397

2398

2399

2400

2401

2402

2403

2404

2405majority interestmajority stockholdersmake-or-buy decisionmake-ready timemake-up depreciationmake-up paymalpractice insurancemanaged costmanagementmanagement accountantManagement Accountingmanagement accountmanagement advisory servicesmanagement auditmanagement buy-outmanagement by objectivesmanagement controlmanagement fraudmanagement game实物资本维护多数权益,多数股权多数股东自制或外购决策生产准备时间增补折旧费,补差折旧费增补工资,补差工资职业过失保险管理成本①管理,企业管理②管理人员,企业管理人员管理会计《管理会计》管理会计管理咨询服务管理审计企业管理人员收购股权目标管理行政管理控制管理人员舞弊管理对策

管理信息系统

致企业管理人员信函

管理人员越权,管理人员滥用职权

and企业管理人员对收益的阐述和分析

企业管理人员违法行为

经理

管理会计

管理财务

经理人员股份

常务董事

管理受托人

窜改账目

制造厂,工厂

生产账户,制造账户

制造成本

制造费用

制造间接费用

生产报表,制造成本表

①毛利,毛利率②保证金,押金

边际分析

边际成本

边际成本计算法

边际资本成本

边际成本计价法

边际收益

边际收益率2406management information system2407management letter2408management overridemanagement,sdiscussion2409analysis of earnings2410management,s illegal act2411manager2412managerial accounting2413managerial finance2414manager,s share2415managing director2416managing trustee2417manipulation of accounts2418manufactory2419manufacturing account2420manufacturing cost2421manufacturing expense2422manufacturing overhead2423manufacturing statement2424margin2425marginal analysis2426marginal cost2427marginal costing2428marginal cost of capital2429marginal cost pricing2430marginal income2431marginal income ratio

2432marginal revenue

marginalrevenueequalsmarginal2433cost

2434margin of safety

2435markdown

2436market

2437marketability

2438marketability security

marketabilitysecurity2439management

2440market-based price

2441market economy

2442market index of stock prices2443marketing expense

2444market price

2445market rate of exchange2446market rate of interest2447market risk

2448market share

2449market value

2450market value method

2451markup

2452marshalling of assets2453master budget

masterofbusiness2454administration

2455matching principle

2456material

2457material cost

2458material cost variance2459material inventory

2460materiality principle2461material management

2462material price variance2463material quantity variance2464material requirement planning2465

2466

2467

2468

2469

2470

2471

2472

2473

2474

2475

2476

2477

2478material requisitionmaterial subsidiary ledgermathematical modelmaturity datematurity valuematurity yieldmaximization of profitmaximization of wealthmeasurementmeasurement of incomemedium of paymentmeeting of creditorsmeeting of stockholdersmember边际收入边际收入等于边际成本安全幅度,安全边际减价,标低价格①市场②商品交易所,证券交易所③行情变现性,适销性适销证券,有价证券有价证券管理以市价为基础的价格市场经济股票价格指数销售费用①市场价格,市价②交易所牌价市场汇率市场利率市场风险市场份额,市场占有率市场价值市场价值法,市价法①加价②成本加成资产清偿序列主预算,总预算企业管理硕士学位配合原则,配比原则①原材料,材料②重要的材料成本材料成本差异材料存货重要性原则材料管理材料价格差异材料用量差异材料需要量计划领料单材料辅助分类账数学模型到期日到期值到期收益率利润最大化财富的最大化计量收益计量支付媒介债权人会议股东大会①会员②股东

股东自愿清算

备忘账户,备查账户

备忘分录

公司章程2479member,s voluntary winding up2480memorandum account2481memorandum entry2482memorandum of association

2483

2484

2485

2486

2487

2488

2489

2490

2491

2492

2493

2494

2495

2496

2497

2498memorymerchandise accountmerchandise inventorymerchant bankmergermerger accountingmerger arbitrageMetcalf Reportmicro-accountingmicrocomputermicroprocessorminicomputerminimization of costminimum cash balanceminimum chargeminimum economic size存储器商品账户商品存货商业银行,投资银行吸收,兼并兼并会计兼并套利《梅特卡夫报告》微观会计微型电子计算机微处理机小型电子计算机成本最小化最低现金余额最低费用最小经济规模

最低期望收益率

最低库存

最小税额

最低工资

少数股权

少数股权股东

会议记录簿

挪用,侵吞

误算

杂项费用

杂项收入

导致误解

虚报,虚列

混合成本

混合差异

汇票

现代会计,现代会计学

现代财务管理

现代证券组合投资理论

货币性资产

货币性损益

货币性项目

货币性负债

货币单位

①货币②现金

货币资本

货币资本维护概念

①货币收入②货币收益

洗黑钱,洗钱

货币市场,金融市场

货币计量假设

汇票

货币工资

穆迪投资服务公司

抵押

抵押债券

受押人2499minimum required rate of return25002501250225032504250525062507250825092510xxxxxxxxxxxx51425152516251725182519252025212522252325242525252625272528252925302531minimum stockminimum taxminimum wageminority interestminority stockholdersminute bookmisappropriationmiscalculationmiscellaneous expensemiscellaneous revenuemisleadingmisrepresentationmixed costmixed varianceM/Omodern accountingmodern financial managementmodern portfolio theorymonetary assetmonetary gain or lossmonetary itemsmonetary liabilitymonetary unitmoneymoney capitalmoneycapitalmaintenanceconceptmoney incomemoney launderingmoney marketmoney measurement postulatemoney ordermoney wage2532Moody,s Investors Service, Inc.2533mortgage2534mortgage bond2535mortgagee

2536

2537

2538

2539mortgage loanmortgage marketmortgage payablemortgagor抵押贷款抵押品市场应付抵押账款抵押人

移动平均存货法

多栏日记账

多种货币贷款

多行业公司

跨国会计师事务所

多国公司,跨国公司

多国公司会计,跨国公司会计

跨国公司财务

跨国筹资,跨国融资

多重资本结构

多变量判别分析法

多重间接费用分配率

多步式损益表

市政公债

互助基金,互助基金投资公司

相互控股

相互排斥的投资项目

市场价值

幼稚的投资人

叙述式,文字叙述式

全国会计师协会

全国证券商协会

国家审计署

全国自动化会计研究系统

国民银行,联邦注册银行

国民收入会计

自然营业年度

按性质分类

自然资源

类现金资产,准现金资产

反面保证

反面询证,反面查证

负商誉

负利息

负投资,投资缩减

负杠杆作用

疏忽,过失

流通性,可转让性

流通票据,可转让票据

①转让,议付②协商,协议

净额

账面净值2540moving average inventory method2541multi-column journal2542multi-currency loan2543multi-industry company2544multinational accounting firm25452546254725482549multinationalcorporation(company)multinationalcorporationaccountingmultinationalcorporationfinancemultinational financingmultiple capital structure2550multiple discriminant analysis2551multiple overhead rate2552multiple-step income statement25532554255525562557255825592560256125622563256425652566256725682569257025712572257325742575257625772578257925802581municipal bondmutual fundmutual holdingmutually exclusive projectsMVnaive investornarrative formNationalAssociationofAccountantsNationalAssociationofSecurities DealersNational Audit OfficeNationalAutomatedAccountingResearch Systemnational banknational income accountingnatural business yearnatural classificationnatural resourcesnear cash assetnegative assurancenegative confirmationnegative goodwillnegative interestnegative investmentnegative leveragenegligencenegotiabilitynegotiable instrumentnegotiationnetnet book value

2582net cash flow

2583net income

2584net income to sales ratio净现金流量净收益净收益对销售收入比率2585net income to total assets ratio净收益对资产总额比率2586

2587

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2618

2619net lossnet present valuenet present value indexnet price methodnet proceedsnet profitnet purchasesnet realizable valuenet salesnetworknetwork graphnet working capitalnet worthnew issuenewplantandequipmentexpendituresNew York Futures ExchangeNew York Stock ExchangeNewYorkStockExchangeCommonStock Indexno chargeno creditnodeno fundsnominal accountnominal capitalnominal rate of interestnominal wagenominal yieldnonadjusting eventsnonappropriatedretainedearningsnonarticulated conceptnoncontributory pension plannoncontrollable costnonconvertible bondnonconvertible currency净损,净损失净现值净现值指数净价法净收入净利,净利润进货净额变现净值销售收入净额网络网络图表流动资金净额净值,资本净值新证券发行新厂房和机器设备支出纽约期货交易所纽约股票交易所纽约股票交易所普通股股票指数免收费用不赊欠节点,结点存款不足名义账户,虚账户义资本名义利率名义工资名义收益率不作调整的会计事项未分配留存收益,未指定用途留存收益非环接概念不分担的退休金非可控成本不可兑换债券不可兑换的货币

非累积优先股

不能扣减的费用

不计提折旧资产

不可分散风险

非常务董事

无息票据

非货币性资产

非货币性负债

非货币性业务

非流通提货单

不事先通知审计

非营业资产

营业外收益2620noncumulative preferred stock262126222623262426252626262726282629263026312632nondeductible expensenondepreciable assetnondiversifiable risknonexecutive directornoninterest-bearing notenonmonetary assetnonmonetary liabilitynonmonetary transactionnonnegotiable bill of ladingnonnotice auditnonoperating assetnonoperating income

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2634

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2641

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2655

2656nonprofit accountingnonprofit organizationnonpublic corporationnonpublic informationnonrecurring incomenonroutine decisionnontaxable incomeno par value stocknormalnormal costnormal distributionnormal incomenormal returnnormal spoilagenotenotes payablenotes receivablenotes receivable discountednotes registernot-for-profit organizationnotice of deficiencynotice of dishonornot negotiablenot sufficient funds check非营利会计非营利组织不公开招股公司非公开信息临时收益,偶生收益非常规决策非纳税收益,非应税收益无票面价值价格,无面值股票正常余额正常成本正态分布正常收益正常投资收益率正常损耗①票据②期票应付票据收票据已贴现应收票据票据登记簿非营利组织补税通知单退票通知单不可转让的存款不足支票

应收账款收款天数

存货销售天数

①经营目标②客观的

会计目标

会计报表目标

客观价值

客观性原则

义务,债务

强制审计

观察性抽查,观测性抽查

陈旧

陈旧资产

占用费

职业注册,专业注册

职业声望

零批

账外业务活动

账外资产项目

账外融资

账外负债项目

场外交易

预算外

内勤审计

法定审计

法定汇率

法定破产企业接管人

抵销账户

轧差

相抵差错2657number of days in receivables2658265926602661266226632664266526662667266826692670267126722673267426752676267726782679268026812682268326842685numberofdayssalesininventoryobjectiveobjectives of accountingobjectivesoffinancialstatementobjective valueobjectivity principleobligationobligatory auditobservation testobsolescenceobsolete assetoccupancy expenseoccupational licensingoccupational prestigeodd lotoff-balance-sheet activitiesoff-balance-sheet assetoff-balance-sheet financingoff-balance-sheet liabilityoff-boardoff-budgetoffice auditofficial auditofficial exchange rateofficial receiveroffset accountoffset balanceoffsetting error

26862687268826892690269126922693269426952696269726982699xxxxxxxxxxxx7032704270527062707270827092710xxxxxxxxxxxx7142715271627172718271927202721272227232724272527262727272827292730273127322733273427352736273727382739offshore fundson accountoncoston demandon handon-line data baseon-line processingopen accountopen-end creditopen-end mortgageopen-end mutual fundopening balanceopening entryopen market purchaseoperating accountoperating activitiesoperating budgetoperating capacityoperatingcapacitymaintenanceconceptoperating decisionoperating expenseoperating expense deductionoperating incomeoperating leaseoperating leverageoperating leverage ratiooperating lossoperating performance ratiooperating profitoperating revenueoperating riskoperating statementoperational auditoperational budgetoperational decisionoperational researchoperations managementoperations researchopinionopportunity costoptimal(optimum)capitalstructureoptimal(optimum) investmentoptionoption marketoption premiumorderorder bill of exchangeorder bill of ladingordering costorder of priorityordinary annuityordinary creditorordinary incomeordinary partnership境外资金赊账间接费用即期,见票即付持存,库存联机数据库联机处理①未清账②赊账开口信贷,无固定期限信贷开口抵押,无固定限额抵押开放股份互助基金投资公司期初余额期初分录公开市场购回股份营业账户营业活动营业预算经营能力,营业能力营业能力维护概念经营决策,营业决策营业费用营业费用扣减项目营业收益营业性租赁营业杠杆作用营业杠杆比率营业损失营业业绩比率营业利润营业收入营业风险营业报表经营审计,营业审计经营预算经营决策运筹学,经营研究经营管理运筹学,经营研究①意见,建议②意见书机会成本最优资本结构最优投资①购股权②期权期权市场期权定金①订单②指令③破产清算命令指定人汇票,记名汇票指定人提货单,记名提货单订货成本债权优先顺序普通年金普通债权人普通收益普通合伙

2740274127422743274427452746274727482749275027512752275327542755275627572758275927602761276227632764276527662767276827692770277127722773277427752776277727782779278027812782278327842785278627872788278927902791279227932794ordinary shareorganization costoriginal capitaloriginal costoriginal documentoriginal entryoutgooutlayoutlay costout-of-pocket cost(expense)out-of-stock costoutputoutput methodoutside directoroutstanding capital stockoutstanding checkover-and-short accountoverapplied overheadoverauditingover capitalizationoverdraftoverdraft interestoverheadoverhead rateoverhead variance analysisover-the-counter marketownerowners, equityowners, equity statementownershipown sharesPAPacioli, Luca(1445~1517)package mortgagepackage pricepacking expensepaddingpaid-in capitalpaid-in surpluspaid-up capitalpanicpaperpaper auditpaper gainpaper moneypaper reorganizationparparent companyparentcompanyfinancialstatementparity pricepartial auditparticipating capitalparticipating loanparticipative managementpartner普通股开办成本,开办费原始资本原始成本原始单据,原始凭证原始分录支出支出实支成本现付成本,实付成本缺货成本,脱销成本①产出,产量②输出产量法外部董事流通在外股份未兑现支票溢缺账户多分配间接费用超量审核资本超额透支透支利息接费用间接费用分配率间接费用差异分析直接交易市场,场外交易市场企业主,业主业主产权,企业主产权业主产权表所有权自有股份公共会计师L?巴其阿勒总括抵押总括价格包装费用虚报开支账目缴入股本资本盈余缴清股本金融恐慌①流通票据②单据,凭证书面审计,书面审核账面收益纸币,票据账面改组①票面额②平价母公司母公司会计报表平价部分审计参与资本参与贷款,共同借款参与管理合伙人

2795partnership

2796partnership accounting2797partnership statement

2798par value

2799par value stock

2800passed dividend

2801past cost

2802patent

2803patent pool

2804pay

2805payables

2806pas as you earn

2807pay as you go

2808payback method

2809payback period

2810payee

2811payer

2812paying agent

2813payment

2814payment after delivery2815payment in advance

2816payment stopped

2817payment terms

2818payment voucher

2819payout ratio

2820payroll

2821payroll accounting

2822payroll audit

2823payroll cost

2824payroll journal

2825payroll taxes

2826peachtree software

2827Peat Marwick & Co.

2828pecuniary penalty

2829pecuniary reward

2830peer review

2831pegged exchange rate

2832pegged price

2833penalty

2834penalty clause

2835penalty duty

2836pending action

2837penny stock

2838pension

2839pension cost

2840pension expense

2841pension fund

2842pension plan

2843per annum

2844P/E ratio

2845percentage depletion

2846percentage of completion method2847percentage of sales method2848percentage statement

2849per diem合伙关系,合伙企业合伙会计合伙企业会计报表票面价值有面值股票逾期股利过去成本专利,专利权专利共享①支付②工资,薪金应付项目预扣所得税离职支付法回收期法,投资回收期法回收期受款人,受款企业付款人,付款企业代付人,代付银行付,付款发货付款预付货款止付,停止支付支付条件付款凭单股利支付率①工薪②工薪表工薪会计工薪审计工薪成本工资日记账工薪税桃树软件皮特—马威克会计师事务所,毕马威会计师事务所罚金金钱报酬同业检查固定汇率,联系汇率固定价格,维持价格罚金,罚款罚款条款惩罚性关税未决诉讼低价股票,廉价股票退休金退休金成本退休费退休金基金退休金方案,退休金计划按年价格收益比率百分率折耗法完工百分率法销售额百分率法百分率报表按日

2850

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2878perfect capital marketperfect competitionperformance accountingperformance auditperformance bondperformance budgetperformance evaluationperformance shareperiod costperiod expenseperiodic auditperiodic incomeperiodic inventoryperiodicityconcept(ofaccounting)periodic paymentperiod of benefitperiod of graceperiod reorder systempermanent assetpermanent differencepermanent fileper mensemperpetual annuityperpetual inventorypersonal accountpersonal exemptionpersonal financial planningpersonalfinancialplanningsoftwarepersonal financial statement完善资本市场完善竞争业绩会计业绩审计履约保证金业绩预算业绩评价业绩股份期间成本期间费用定期审计定期收益定期盘存会计期概念定期支付,定期付款受益期宽限期定期订货制度永久性资产,长久性资产永久性差异永久性档案,永久性文件按月永续年金永续盘存个人往来账户,人名账户个人免税额个人财务计划编制个人财务计划编制软件个人财务报表,个人会计报表

个人鉴别号码

个人所得税

动产

动产税

动产

计划评审法成本,网络计划法成本

零用现金

实物资产

实物资本

实物资本维护概念

实物折旧,有形损耗

实物盘存

实物年限

实货,现货

实物验证

片断审计意见书

计件工资

侵犯版权,盗版

私售股票,私募资金

计划经济

计划编制

厂房和设备

厂房设备资产2879personal identification number2880288128822883288428852886288728882889289028912892289328942895289628972898289929002901personal income taxpersonal propertypersonal property taxpersonaltyPERT/COSTpetty cashphysical assetphysical capitalphysicalcapitalmaintenanceconceptphysical depreciationphysical inventoryphysical lifephysicalsphysical verificationpiecemeal opinionpiece wagepiracyplacingplanned economyplanningplant and equipmentplant assets

2902

2903

2904

2905

2906

2907

2908

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2933

2934plant ledger厂房设备分类账plastic money塑料货币pledge抵押pledged asset抵押资产plow back再投资plug倒轧数point点point of sale①销售点②销售时点policy①政策,方针②保险单,保单political contribution政治性捐款political risk政治风险pooling of capital集资经营pooling of interests股权联营poolingofinterestsmethod(of联营法,股权联营法combination)population总体portable computer手提式电子计算机portfolio证券组合投资,证券搭配投资portfolio management证券组合投资管理portfolio risk证券组合投资风险position①财务状况②头寸position statement财务状况表positive confirmation正面询证,正面查证positive variance正差异post①过账②事后post-audit事后审计post balance sheet events结账后会计事项post-closing trial balance结账后试算表post-date填迟日期post-dated check填迟日期支票posting过账posting reference过账索引postponable cost可延缓成本postulate of accounting会计假设

潜在性稀释证券

转让权

代理权

实际生产能力

实际无力偿付

开业会计师,执业会计师

盘购前收益

事前审计

贵金属

填早日期

前任审计师

前公司,被接管公司

预定间接费用分配率

预估,预测

预测能力

优先购股权

优先债权人

优先股

初步审计

开办费

①升水,溢价②奖金,津贴③保险费2935potentially dilutive security29362937293829392940294129422943294429452946294729482949295029512952295329542955power of alienationpower of attorneypractical capacitypractical insolvencypracticing accountantpre-acquisition incomepre-auditprecious metalspredatepredecessor auditorpredecessor companypredetermined overhead ratepredictionpredictive abilitypreemptive rightpreferred creditorpreferred stockpreliminary auditpreliminary expensepremium

2956premium bond

2957premium on capital stock2958prenotice audit

Prentice-Hall,sInformation有奖债券股本溢价预先通知审计2959Network

2960prepaid asset

2961prepaid expense

2962prepayment penalty

2963preproduction cost

2964presentation

2965present fairly

2966present value

2967present value interest factor2968present value method

2969president

2970pre-tax

2971price

2972price ceiling

2973price discount

2974price-earnings ratio

2975price index

2976price-level accounting

2977price-level adjusted statement2978price-level gain and loss2979price list

2980price variance

2981Price Waterhouse and Coopers2982pricing policy

2983primary account

2984primary classification2985primary distribution

2986primary earnings per share2987prime cost

2988prime rate

2989principal

2990principal auditor

2991principle

2992prior claim

2993prior-period adjustment2994private accountant

2995private auditor

2996private company

2997private ledger

2998privately-held company2999private offering

3000private placement

3001privatization

3002privilege

3003probability

3004probability distribution3005probability sampling

3006procedure audit

3007procedure manual普伦蒂斯?霍尔信息网络预付资产预付费用早偿罚金,提前偿还罚金生产前成本①要求承兑,交单②披露,反映公正反映现值现值利息系数现值法总经理税前价格最高限价价格折扣价格收益比率物价指数物价水平会计按物价水平调整的报表价格水平变动损益价目表价格差异普赖斯?沃特豪斯—柯柏斯会计师事务所,普华永道会计师事务所定价政策初级账户初次分类初次销售每股主要收益,每股基本收益主要成本主要利率,优惠利率①本金②委托人,本人主办审计师原则,原理优先求偿权前期调整私用会计师,专职会计师私用审计师,专用审计师①私营公司②私人持股公司私人分类账,私用分类账私人持股公司私售,不公开出售证券私人配售,私售私营化优先求偿权,优先购股权概率,机率概率分布概率抽样法程序审计程序手册

3008

3009

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3056

3057

3058proceedsprocess costingprocessing costproduct costproduct costingproduction budgetproductionmethodofdepreciationproductionmethodofrevenuerecognitionproduct life cycleproduct mixproduct mix decisionprofessional corporationprofessional ethicsprofessional feeprofitprofitabilityprofitability indexprofit and loss accountprofit and loss statementprofit centerprofit goalprofit marginprofit maximizationprofit planningprofit ratioprofit sharing planprofit takingprofit varianceprofit-volume chartproforma financial statementprogramprogram budgetprogramevaluationandreviewtechniqueprogram flowchartprogrammingprogramming languageprogress billingprogressive taxprojectproject appraisalproject centerproject financingproject rate of returnproject riskpromissory notepromoterpromotion expensepropertyproperty dividendproperty ledgerproperty manager收入,进款分步成本计算法加工成本产品成本产品成本计算法生产预算产量折旧法产量法(确认收入)产品寿命周期产品组合,产品结构产品组合决策,产品结构决策专业公司职业道德公费,专业服务费利润获利能力获利能力指数损益账户损益表利润中心利润目标毛利率,净利率利润最大化利润计划编制利润率利润分享计划,分红计划抛售获利利润差异利量图表试算会计报表①计划,计划方案②程序计划预算,计划方案预算计划评审法,网络计划法程序流程图程序设计,程序编制程序设计语言工程进度收款账单累进税工程项目,投资项目投资项目评价,项目评价项目中心项目筹资,项目融资投资项目收益率投资项目风险,项目风险期票创办人①创办费用②推销费用财产财产股利财产分类账财产经理

财产、厂房和设备3059property, plant and equipment

3060

3061

3062

3063

3064

3065

3066

3067

3068

3069

3070

3071

3072

3073

3074

3075

3076

3077

3078

3079

3080

3081

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3083

3084

3085

3086property taxproprietorproprietor capital accountproprietorshipproprietorship theoryprorationprospectusprotective committeeprotective provisionsprotestprovisionprovision for bad debtprovision for depreciationproxyprudent investment rulepublic accountantpublic accountingpublic interest accountingpublicly-held companypublic offeringpublic ownershippublic salepublic-utility companypurchase costpurchase discountpurchase journalpurchase ledger财产税业主,独资业主独资业主资本账户①独资企业②业主产权业主论,业主产权理论按比例分配招股说明书保护性委员会保护性条款拒付,拒付证书①备付,备抵②条款预提呆账费用,呆账备抵预提折旧费,折旧备抵代表权,代表委托书审慎投资规则公共会计师公共会计公众利益会计,无偿服务会计公开招股公司公开销售,公开发售公有制公卖,拍卖公用事业公司采购成本采购折扣进货簿,进货日记账进货分类账3087purchase method( of combination)购置法,盘购法3088purchase order

3089purchase requisition

3090purchasing power

3091purchasing power gain and loss

3092

3093

3094

3095

3096

3097

3098

3099

3100

3101

3102

3103

3104

3105

3106

3107

3108

3109

3110

3111

3112进货订货单请购单购买力购买力损益put option出售期权,卖方期权qualification①附保留意见②资历qualification share资历股份qualified acceptance附条件承兑qualified endorsement附条件背书qualified pension plan限定退休金计划qualified report附保留意见审计报告qualified stock options限定购股权qualitativecharacteristics(of会计信息的质量特征accounting information)qualitative factor质量因素quality cost质量成本quality of earnings收益质量quality review质量检查quantitative analysis定量分析quantitative factor数量因素quantity discount数量折扣quantity reorder system定量订货制度quantity variance数量差异quarterly dividend季度股利quarterly statement季度报表quasi-contract准合同

3113quasi-public company3114quasi-reorganization3115questionable payment

questionnaireoninternal3116control

3117quick asset

3118quick liability

3119quick ratio

3120quotation

3121quoted company

3122quoted price

3123quoted securities

3124raider firm

3125raising fund

3126rally

3127random access

3128random processing

3129random sampling

3130random variance

3131random walk hypothesis3132ranking of projects3133rapid amortization

3134rate

3135rate of exchange

3136rate of taxation

3137rate per annum

3138rate per diem

3139rate per mensem

3140rates

3141ratio

3142ratio analysis

3143raw material

3144raw material inventory3145reacquired bond

3146reacquired stock

3147readjustable bond

3148readjusting entry

3149ready cash

3150real

3151real account

3152real estate

3153real estate investment3154real estate investment trust3155real estate portfolio3156real income

3157real interest rate

3158realizability

3159realization

realizationandliquidation3160statement

3161realization principle3162realized gain or loss3163real property

3164real-time information system3165real value

3166real wage准公营公司准改组,账面改组可疑账款内部控制调查表速动资产速动负债速动比率①报价②报价单,行情表证券上市公司牌价挂牌证券,上市证券掠夺性企业筹措资金跌后回升随机存取随机处理随机抽样法随机变量随机流动假设投资项目排列顺序快速摊销①比率②工资率,费率外汇兑换率,汇率税率年率日率月率地方税比率比率分析原材料原材料存货购回债券购回股份可调整利率债券账务重新调整分录现金,现款①实物的②实际的③不动产的,房地产的实账户不动产,房地产不动产投资不动产信托投资公司不动产组合投资实际收入,实际收益实际利率变现能力实现,变现变产清算表变现原则已实现损益不动产实时信息系统实际价值实际工资

3167rearrangement of debts3168rebate

3169recapitalization3170recapture of depreciation3171receipt

3172receivables

3173receivables turnover3174receiver

3175receivership accounting3176receiving order3177receiving report3178reciprocal account3179reciprocal allocation method3180reciprocal holdings3181recognition principle3182reconciliation3183reconciliation statement3184record

3185record date

3186records protection3187records retention3188recourse

3189recovery

3190recovery value3191recurring audit3192recurring costs3193red balance

3194redeemable bond3195redeemable preferred stock3196redemption

3197redemption price3198red-herring prospectus3199rediscount

3200redistributed cost3201reducing-balancemethod(

depreciation)

3202reduction of capital3203Reference Book3204refund

3205register

3206registered bond3207registered capital3208registration

3209registration statement3210regressive tax3211regular audit

3212regular dividend3213regulations

3214Regulation S-X3215Reinvestment

3216related company3217related cost

3218related party transaction3219relative priority3220release

3221relevance重新安排债务回扣重组资本,改组资本结构折旧费收归国有,折旧费重新计税①收入②收据应收款项应收款项周转率①收款人②破产企业财产接管人破产清算责任会计接管命令收货报告单,收货单相互往来账户相互分配法,相互分摊法相互控股确认原则调节调节表记录列册日期记录保护记录保存追索权回收回收价值经常审计经常性成本赤字余额可赎回债券可赎回优先股赎回,偿还赎回价格非正式招股说明书转贴现,再贴现再分配成本of余额递减折旧法缩减资本,减资《资信手册》①退款,退税②调换证券,兑换证券登记簿记名债券注册资本登记,注册申请上市注册报表递减税,累退税常规审计,常年审计正常股利规章,条例S-X管理条例,会计报表内容和格式条例再投资联营公司关联成本内部交易,内幕交易相对优先求偿权①放弃权益②解除抵押相关性

3222

3223

3224

3225

3226

3227

3228

3229

3230

3231

3232

3233

3234

3235

3236

3237

3238

3239

3240

3241

3242

3243

3244

3245

3246relevant costrelevant rangereliabilityremittancerentreorder costreorder quantityreorganizationrepairs and maintenancerepaymentreplacement costreplacement cost accountingreplacementcostmethod(depreciation)reportreport formreporting currencyreporting standard for auditrepossessionrepresentationrepresentative firmrepresentative samplereproduction costrequired rate of returnrequisitionresale value相关成本相关范围可靠性,可靠程度汇付,汇款租金订货成本,再订货成本订货量公司改组,公司重组维修费偿还,偿付重置成本重置成本会计of重置成本折旧法①年度报告②审计师报告,查账报告报告式报告货币审计报告准则已售商品收回情况说明,情况陈述代表性企业代表性样本再生产成本期望投资收益率请购单,领料单转售价值

研究和开发成本

①准备②准备金③公积金

意外事故准备金

呆账准备

或有事项准备金

折旧准备

剩余资产

剩余求偿权

剩余成本

剩余产权

剩余产权论

剩余收益

剩余价值

责任会计

责任中心

重编财务报表,重编会计报表

限定用途现金

限定用途基金

限定用途留存收益

债务重订,债务调整

经营成果

零售会计

零售价盘存法

零售价格指数

留存盈余,留存收益

留存收益政策

留存盈余表,留存收益表

留存收益3247research and development cost32483xxxxxxxxxxxx523253325432553256325732583xxxxxxxxxxxx623263326432653266326732683xxxxxxxxxxxx7232733274reservereserve for accidentsreserve for bad debtsreserve for contingencyreserve for depreciationresidual assetresidual claimresidual costresidual equityresidual equity theoryresidual incomeresidual valueresponsibility accountingresponsibility centerrestatement(offinancialstatement)restricted cashrestricted fundrestricted retained earningsrestructuring of debtresults from operationretail accountingretail method (of inventory)Retail Price Indexretained earningsretained earnings policyretained earnings statementretained income

3275retained profit

3276retirement

3277retirement fund

3278retirement of bond

3279retirement of stock

3280retroactive adjustment3281return

3282return of capital

3283return of assets

3284return on capital

3285return on equity

3286return on investment3287return on sales

3288return on total assets3289revaluation

3290revaluation surplus

3291revenue

3292revenue and expense account3293revenue anticipation note3294revenue bond

3295revenue center

3296revenue expenditure

3297revenue-expense view3298revenue recognition

3299revenue recognition principle3300revenue reserve

3301reverse entry

3302reverse splitup

3303review

3304revolving credit

3305revolving letter of credit3306reward

3307right

3308rights issue

3309risk

3310risk-adjusted discount factor3311risk-adjusted rate of return3312risk and return relationship3313risk averter

3314risk capital

3315risk diversification3316riskless rate of return3317risk management

3318risk premium

3319rolling budget

3320rollover

3321round lot

3322royalty

3323rubber check

3324rule

3325rule off

3326running account

3327running cost

3328safe custody charge留存利润①退役,报废②退股,还本③退休退休金基金债券偿兑股票退股追溯调整①报酬,收益②纳税申报表,税单③退货①资本退回②资本回收资产收益率①资本收益②资本收益率,投资收益率产权资本收益率投资报酬率,投资收益率销售收益率销售总额收益率重估价重估价盈余①收入,营业收入②岁入,税收收入和费用汇总账户待付税款票据收益担保债券收入中心营业支出收入—费用观念收入的确认,营业收入的确认收入确认原则营业公积金转回分录并股检查,复核周转信贷,周转贷款循环信用证奖金,报酬①权利②购股权,认股权附权发行风险风险调整折现系数风险调整收益率收益和风险关系厌恶风险者风险资本风险分散无风险投资收益率风险管理风险报酬,风险溢酬滚动预算转期整数批量,整批①租费②开采权使用费,专利权使用费,技术转让使用费空头支票规则,实施细则划线结转①未结清账户②赊账账户运转成本寄存保管费

3329safeguarding of assets3330safe investment rule3331safety margin3332safety stock3333salary

3334salary and allowance3335salary reduction plan3336sale

3337sale and leaseback3338sales

3339sales allowance3340sales analysis3341salesbasis(of

recognition)

3342sales budget3343sales discount3344sales forecast3345sales journal3346sales ledger3347sales mix3348sales mix variance3349sales price variance3350sales return3351sales tax3352sales type lease3353sales volume variance3354salvage value3355sample

3356sampling

3357sampling error3358sampling for attributes3359sampling for variables3360sampling risk3361sanction

3362satisfaction3363save as you earn3364savings

3365saving deposit3366scan

3367schedule

3368scope of audit3369scrap value3370scrip

3371scrip dividend3372seal

3373seasoned security3374secondary account3375secondary auditor3376secondary liability3377secondary market3378secondary offering3379secret commission3380secret ledger3381secret reserve3382secured bond3383secured liability资产保护安全投资规则安全幅度,安全边际安全库存,保险库存薪金薪金和津贴薪金扣减计划销售售后返回租赁销售额,销售收入销售折让销售额分析,销售收入分析revenue销售基准确认收入销售预算,销售收入预算销售折扣销售预测销售日记账,销售收入日记账销售分类账,销售收入分类账销售组合,销售品种结构销售品种结构差异销售价格差异销售退回销售税,营业税销售式租赁销量差异残值样本抽样,抽样法抽样误差属性抽样法变量抽样法抽样风险制裁偿还,赎回定额储蓄计划储蓄储蓄存款①审阅,查阅②扫描附表,明细表审计范围残值股票临时收据,代价券期票股利印章稳定的证券二级账户从属审计师从属负债,从属债务二级市场第二次销售秘密佣金机密分类账秘密准备金担保债券担保负债,担保债务

3384securities

Securities3385Commission债券andExchange证券交易管理委员会

证券和投资管理委员会

证券公司

证券交易所

证券市场

证券市场贝塔风险界线

证券等级

证券化

①证券②担保,担保品

保证金

分部,独立核算部门

分部毛利,独立核算部门毛利

分部报告,独立核算部门报告

职责划分,职责分离

自估税额

自平

自营职业收入,个体营业收入

自筹,自筹资金

自偿

销售和管理费用

销售费用

卖空,抛空

经销联营,经销集团3386Securities and Investment Board338733883389339033913392339333943395339633973398339934003401340234033404340534063407securities companysecurities exchangesecurities marketsecurities market linesecurities ratingssecuritizationsecuritysecurity depositsegmentsegment marginsegment reportingsegregation of dutiesself-assessmentself-balancingself-employment incomeself-financeself-liquidatingsellingandadministrativeexpenseselling expenseselling shortselling syndicate

3408sell-or-process-further decision销售或继续加工决策3409

3410

3411

3412

3413

3414

3415

3416

3417

3418

3419

3420

3421

3422

3423

3424

3425

3426

3427

3428

3429

3430

3431

3432

3433

3434

3435semifinished productsemivariable costsenior accountantsenior securitysensitivity analysisseparable costsequential methodserial bondsserial correlationservice centerservice costservice departmentservice lifeservice potentialset of accountsset of documentssettlementsettlement datesettlement fundsset-up costseveral liabilityseverance payshadow priceshareshareholdershare indexshare premium半成品半变动成本高级会计师优先证券敏感性分析可分离成本顺序法分期偿还债券序列相关服务中心,劳务中心劳务成本劳务部门,服务部门使用年限服务潜力成套账簿整套单据结算,清算结算日期,交割日期结算资金生产准备成本个别责任解雇费影子价格①股份②股票股东股票价格指数股本溢价

3436

3437

3438

3439

3440

3441

3442

3443

3444

3445

3446

3447

3448

3449

3450

3451

3452

3453

3454

3455

3456

3457

3458

3459

3460

3461

3462

3463

3464

3465

3466

3467

3468

3469

3470

3471

3472

3473

3474

3475

3476

3477

3478

3479

3480

3481shell company空壳公司shortage短量,短缺额shortage cost缺货成本short-form auditor,s report短式审计报告short position空头,短缺头寸short-term debt短期债务short-term debt ratio短期债务比率short-item investment短期投资shrinkage损耗sight draft即期汇票sight letter of credit即期信用证signature card印鉴卡significant amount有实义金额,大数金额simple arbitrage简单套利simple capital structure简单资本结构simple entry简单分录simple interest单利simple rate of return简单收益率simple trust简单信托simulation模拟single-entry bookkeeping单式簿记single option单项期权single presentation单独反映single proprietorship独资single-step income statement单步式损益表sinking fund偿债基金sinkingfundmethod(of偿债基金折旧法depreciation)skimming price policy刮脂定价政策,早期获利定价政策skip逃债者skip tracing逃债追踪服务slack budget松驰预算slack path松驰路径slide error位数移动误差slide scale滑动比率slip传票slush money行贿资金small business corporation小型企业公司smart card灵通信用卡,机灵信用卡smart terminal灵通终端机smoothing修匀smuggle走私social accounting社会会计social audit社会审计social benefit社会效益social impact statement社会影响报表social responsibility社会责任

3482social responsibility accounting社会责任会计3483

3484

3485

3486

3487

3488

3489social security taxsoft currencysoft marketsoftwaresoftware packagesole proprietorshipsolvency社会保险税软货币,软通货行情疲软软件软件组合程序独资,独资企业偿债能力

3490solvency ratio

sourceandapplicationoffund3491statement

3492source document

3493sources of evidence

3494special assessment

3495special audit

3496special fund

3497special journal

3498special order decision

specialpurposefinancial3499statement

3500special report

3501specific identification method

3502specific price index

3503specific purpose fund

specificseparate3504postulate

3505speculation

3506spending

3507spending variance

3508spin-off

3509split

3510split-investment company

3511split-off

3512split-off point

3513spoilage

3514sponsor

3515spot

3516spot cash

3517spot exchange rate

3518spot price

3519spread sheet

3520squeeze

3521stabilization

3522stabilized accounting偿债能力比率资金来源和支用表原始凭证证据来源特别摊派税捐,特别税捐专项审计,特别审计专项基金,特别基金专用日记账特殊订单决策专用财会报表,专用会计报表专项审计报告,特别审计报告个别鉴别法单项物价指数,个别物价指数专用基金entity特定独立个体假设投机,投机交易开支,支出开支差异以产易股股份分割分股投资公司股本转换,以股易股分离点废品损失,次品损失①发起人,推荐人②主办人,赞助人现货,现付手持现金即期汇率,现汇汇率现货价格棋盘式计算表,棋盘表①压缩,紧缩②轧空头③倒轧稳定稳定币值会计

稳定货币单位假设

雇员审计师

有权益关系者

失效支票,过期支票

①标准②准则

斯坦达德和普尔公司,标准普尔公司

标准审计报告

标准成本

标准成本计算法

标准成本差异

标准扣减额

标准差

会计标准化3523stable monetary unit postulate35243525352635273528352935303531353235333534staff auditorstakeholdersstale checkstandardStandard & Poor Corporationstandard auditor,s reportstandard coststandard costingstandard cost variancestandard deductionstandard deviation3535standardization of accounting

3536standardizationofaccounting会计名词的标准化terms

3537standard labor rate标准工资率3538standard material price标准材料价格

3539

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3548standard opinionstandard ratiostanding orderstarting-load coststated capitalstated valuestatementstatement of accountstatement of affairsstatement of cash flows

statementofcashreceiptsand3549disbursement

statementoffinancialposition3550(or condition)

statementofrealizationand3551liquidation

3552statement of retained earnings

3553

3554

3555

3556

3557statementofstockholders,equityStatementsofFinancialAccounting ConceptsStatementsofFinancialAccounting StandardsStatementsofInternationalAccounting StandardsStatementsofStandard

Accounting Practice标准审计意见书标准比率长期订单生产准备成本①规定股本,设定股本②申报股本设定价值①报表②公报客账结算单,账单清算式资产负债表现金流量表现金收支表财务状况表变现和清偿表留存盈余表、留存收益表股东产权表《财务会计概念公报》《财务会计准则公报》《国际会计准则公报》《标准会计实务公报》3558Statements on Auditing Standards《审计准则公报》3559

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3582static analysisstatic budgetstatic statementstatutory accountingstatutory auditstatutory booksstatutory mergerstatutory receiverstatutory statementstep allocation methodstep coststep-down allocation methodstewardshipstewardship accountingstockstock acquisition planstock appreciation rightsstock bonusstock brokerstock certificatestock companystock dilutionstock dividendstock exchange

stockexchangeautomated3583quotations静态分析静态预算静态报表法规会计法规审计法定账簿,法定账册法定兼并法定破产企业财产接管人法定报表逐步分配法,逐步分摊法阶梯式成本逐减分摊法保管职责,保管责任保管会计,保管责任会计①股份②存货股票购买计划股票升值权益股票红利股票经纪人股票股份公司股份稀释,股权削弱股票股利股票交易所股票交易所自动行情表

3584

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3626stock exchange indexstockholderstockholders, equitystockholders of recordstock index futuresstock market crashstock optionstock-out coststock outstandingstock quotationstock registerstock rightstock splitstock subscriptionstock takingstock turnoverstock warrantstock yieldstop payment orderstorage coststoresstores cardstores requisitionstraight bill of ladingstraight letter of creditstraight-linemethoddepreciation)strategic budgetstrategic decisionstrategic planningstriking pricesubcontractsubjective goodwillsubjective probabilitysubjective valuesubject-to opinionsuboptimizationsubordinated bondsubrogationsubscriptionsubsequent eventssubsidesubsidiary accountsubsidiary company股票交易指数,股票价格指数股票持有人,股东股东产权在册股东股票指数期货股市行情暴跌购股权,购股期权缺货成本流通在外股份股票行情表股东登记簿优先购股权股票分割,分股股票认购,认股存货盘点存货周转率购股证股票收益率停止支付通知存储成本库存材料库存材料卡领料单,领料申请书记名提货单,直接提货单直接信用证(of直线折旧法战略预算战略决策战略计划预购股票价格分包合同主观商誉主观概率主观价值附保留意见书次优化次等债券取代债权认购期后会计事项补助金,补贴辅助账户,明细账户附属公司,子公司

子公司会计

辅助分类账

实质性抽查

子系统

后任审计师

合计,总计

汇总账户

method年限总额折旧法

杂项账户

沉没成本3627subsidiary company accounting362836293630363136323633subsidiary ledgersubstantive testsubsystemsuccessor auditorsumsummary accountsum-of-the-yearsdigits3634(of depreciation)3635sundry account3636sunk cost

3637sunshine law3638supplementary budget3639supplementary statement3640supplies

3641surcharge3642surplus

3643surprise audit3644surrender value3645surtax

3646surviving company3647suspense account3648swap

3649syndicate3650synergism3651system analysis3652system analyst3653systematic risk3654systematic sampling3655system programmer3656system weakness3657tabular ledger3658tabulator3659T-account3660tactical decision3661tactical plan3662tag

3663take-home pay3664takeover

3665tangible asset3666target cost3667target income3668target income sales3669target rate of return3670tariff

3671tax

3672taxable income3673tax accounting3674tax adviser3675tax allocation3676tax anticipation bill3677tax anticipation note3678tax avoidance3679tax base

3680tax bracket3681Tax Court3682tax credit3683tax deduction3684tax evasion3685tax exempt3686tax haven3687tax holiday3688tax indexing3689tax lien

3690tax loophole3691tax-loss carryback3692tax-loss carryforward阳光法,公听法追加预算辅助报表物料,辅料附加费盈余,公积突击审计退保金,抵借价值附加税承替公司,接办公司暂记账户①外汇掉期②外汇掉换辛迪加增效作用系统分析系统分析师系统风险系统抽样法系统程序师①信息系统薄弱环节②内部表式分类账编表人,编表机T型账户,丁字账户策略决策战术计划,策略计划标识,标签实发工资吸收合并,兼并有形资产目标成本目标收益目标收益销售额(量)目标收益率①关税②费率税收,税捐应税收益,应税所得税务会计税务顾问,税务咨询师所得税分摊待付税款国库券待付税款中期国库券避税计税基础,计税基准税率等级,税级税务法庭税收减免,税收抵免应税收益额减免逃税,偷税漏税免税避税港减税期税收指数化征税扣押权税收漏洞税损移前扣减,税损退算税损移后扣减,税损结转

3693tax payer

3694tax penalty

3695tax planning

3696tax preference item

3697tax rate

3698tax return

3699tax shelter

3700tax software

3701tax withholding

3702technical adjustment

3703technical analysis

3704technical insolvency

3705technological obsolescence3706technology intensive

3707teeming and lading

3708telecommunication

3709telegraphic transfer

3710temporary account

3711temporary difference

3712ten commandments of speculation3713tender

3714tender bond

3715tender issue

371610-K(Ten-K)

371710-Q(Ten-Q)

3718tentative balance sheet3719term bonds

3720term deposit

3721term draft

3722terminal equipment

3723terminal value

3724termination of business3725termination of contract3726term loan

3727terms of sale

3728test

3729test check

3730test of internal control3731test of transaction

3732think program

3733third market

3734third-party beneficiary3735third statement

3736three-column accounts

3737three-way variance analysis3738tick mark

3739tied loan

3740till money

3741time adjusted rate of return3742time deposit

3743time draft

3744time series

3745time series analysis

3746time sharing

3747times-interest-earned ratio纳税人税收罚金纳税计划优惠税目税率纳税申报表,税单避税项目税务软件代扣税款技术性调整技术性分析技术性无力偿还技术陈旧技术密集截留移用,挪用现金电传通信电汇暂记账户临时性差异投机十诫投标投标保证金投标发行10-K报表,证券上市公司年度报表10-Q报表,证券上市公司季度报表暂编资产负债表定期债券定期存款定期汇票,远期汇票终端设备终值停止营业合同期满定期贷款销售条件,销货条件抽查抽查内部控制抽查经济业务抽查智谋程序第三市场第三受益人第三报表三栏账簿三分法差异分析,三项差异分析法代号,标记符号限制性贷款备用现金,库存现金时效调整收益率定期存款定期汇票,远期汇票时间数列时间数列分析时间分享收益对债务利息倍数比率

3748time ticket

3749time value of money

3750time-value of money calculator

3751

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3784time variancetime wagetiming differencetiptitletitle deedtitle insuranceT-notetotal amounttotal assetstotal assets turnovertotal costtotal investment risktotal leveragetotal pricetotal valuetotal working capitaltotal worthtraceable costtrace backwardtrace forwardtrade associationtrade credittrade cycletrade datetrade discounttrade-in valuetrademarktrading accounttrading profittraditional accountingtraditional audittraditional budgettraditional costing计工单资金时间价值资金时间价值计算器工时差异计时工资计列时差,时间归属差异小费产权契据产权保险中期国库券总计,总额资产总额资产总额周转率总成本全部投资风险全部杠杆作用总价总值流动资本总额,流动资金总额总值可追溯成本溯查,逆查顺查同业公会商业信用商业周期交易日期商业折扣以旧换新抵价商标购销账户,营业账户购销利润,营业利润传统会计传统审计传统预算传统成本计算法3785traditional financial management传统财务管理3786

3787

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3795

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3797traditional pricing传统计价法transaction经济业务transaction analysis经济业务分析transaction cycle经济业务循环,经济业务周期transaction test经济业务抽查transcribe转录①转让,过户②转账,划拨transfertransfer agent过户代理人transfer check转账支票transfer price转账价格,划拨价格transfer register过户登记簿transfer tax转让税,交易税

translation(offoreign3798外币折算currency)

3799translation gain or loss外币折算损益3800translation risk外币折算风险

3801

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3827travelers, checktraveling audittraveling auditortreasurertreasury billtreasury bondtreasury notetreasury stocktrend analysis methodtrial and error methodtrial balancetroubled debt restructuringtrue and fair viewtrue interesttrue investmenttrue yieldtrusttrust accountingtrust beneficiarytrust companytrusteetrustee in bankruptcytrust fundtrustorturnoverturnover ratiotwo-bin system旅行支票巡回审计巡回审计师财务长,财务主任短期国库券①国库债券,长期国库券②库存债券中期国库券①库存股份②国库债券趋势分析法试误法,逐次测试法试算表困难债务重订真实公正反映实际利息真实投资真实收益率①信托②信托公司③托拉斯信托会计信托受益人信托公司受托人破产受托人信托基金信托人①周转率,周转次数②销售额周转率双料箱制度

38282/10, n/30 (two/ten, net/thirty)10天内付款2%折扣,30天付款无折扣3829

3830

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3840two-to-one ratiotwo-way variance analysistype Ⅰ errortype Ⅱ errorultimate riskultra viresunadjusted rate of returnunadjusted trial balanceunadmitted assetunamortized bond discountunamortized bond premiumunamortized expense二对一比率两分法差异分析,两项差异分析法第一种审计误差第二种审计误差最终审计风险越权未调整收益率调整前试算表,结账前试算表无清算价值资产,不承保资产未摊销债券折价未摊销债券溢价未摊销费用

3841unappropriated retained earnings未指定用途留存收益

3842unaudited financial statement

3843unavoidable cost

3844uncertainty

uncollectibleaccounts3845(receivable)

3846uncompleted transaction

3847uncomplete records

3848unconsolidated subsidiary

3849uncontrollable cost

3850unconvertible currency

3851unconvertible security

3852uncrossed check未审核财务报表,未审核会计报表不可避免成本不确定性呆账,坏账未完成会计事项不完整会计记录未合并子公司,未列入合并报表的子公司不可控制成本非自由兑换的货币非自由兑换证券非划线支票,普通支票

3853under-absorbed overhead3854under-capitalization

3855under-depreciation

3856under-insurance

3857under-subscription

3858underwriter

3859underwriting agreement3860undistributed profit

3861undiversifiable risk

3862unearned revenue

3863unemployment tax

3864unencumbered appropriation3865unexpired cost

3866unfair competition

3867unfavorable variance

3868unfunded

3869uniform accounting system3870Uniform Commercial Code3871uniform CPA examination3872unincorporated association3873unissued capital stock3874unit contribution margin3875unit cost

3876unit price

3877unlimited liability

3878unlisted securities

3879unqualified opinion

3880unrealized holding gain or loss3881unrestricted assets

3882unseasoned security

3883unsecured loan

3884unsystematic risk

3885upset price

3886usage variance

3887useful life

3888user charge

3889user cost

3890usurer

3891utility

3892validation

3893validity test

3894valuables

3895valuation

3896valuation account

3897valuation allowance

3898value

3899value added

3900value-added statement

3901value-added tax

3902value analysis

3903value in exchange

3904value in use

3905value of the business

3906valuer

3907value to the business少分配间接费用资本不足折旧不足不足额保险认购额不足证券包销商证券包销协议未分配利润不可分散风险预收收入失业保险税未使用拨款未耗成本不公平竞争,不法竞争不利差异未设基金统一会计制度统一商法注册公共会计师统一考试非公司社团未发行股份单位贡献毛利,单位贡献毛益单位成本单价无限责任未上市证券不附保留意见未实现资产置存损益非限定用途资产尚未稳定的证券无担保贷款非系统风险开拍价格,拍卖底价耗用差异使用年限使用费用户成本高利贷①效用②公用事业验证验证性抽查贵重财产估价,计价计价账户计价备抵价值增加值,增值增值表增值税价值分析交换价值使用价值企业的价值估价人,估价师资产对企业的价值

3908variability

3909variable annuity3910variable budget3911variable cost3912variable costing3913variable cost percentage3914variable interest rate3915variable labor cost3916variable overhead3917variable-rate bond3918variables

3919variable sampling3920variance

3921variance analysis3922VAT

3923venture

3924venture capital3925venture management3926verifiability3927verification

3928vertical analysis3929vertical audit3930vertical axis3931vertical combination3932vest

3933vested interest3934vis major

3935void

3936void check

3937void contract3938volatile securities3939volatility

3940volume-cost-profit analysis3941volume variance3942voluntary audit3943voluntary bankruptcy3944voluntary liquidation3945voluntary winding-up3946voting right (stock)3947vouch

3948voucher

3949voucher audit3950voucher register3951voucher system3952wage

3953wage cost

3954wage deduction3955wage freeze

3956wage rate

3957wage rate variance3958walk-through test3959Wall Street

3960warehouse

3961warehouse receipt3962warrant

3963warranty变动性可变年金变动预算变动成本变动成本计算法变动成本率变动利率变动人工成本变动间接费用变动利率债券变量,变数变量抽样法差异差异分析增值税短期投机,风险经营风险资本风险业务管理可验证性验证,审核纵向分析纵向审计纵轴纵向合并授权,授予权益既得权益,法定权益不可抗力无效无效支票无效合同价格波动证券变动性,波动性销量—成本—利润分析,量—本—利分析业务量差异自愿审计自愿申请破产自愿清算自愿清算有投票权(股份)审核,审批付款凭单,记账凭单付款凭单审计付款凭单登记簿付款凭单制度工资工资成本工资扣款工资冻结工资率工资率差异贯穿抽查华尔街仓库,货栈仓库收据,栈单①购股证②保税栈单③保函,保单保单,保修单

3964

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3972wash sale虚抛,虚售waste损耗wasting assets递耗资产watered stock掺水股本weak currency疲软的货币weak market疲软市场wealth财富wealth maximization财富最大化wear and tear实物磨损

weightedaveragecontribution3973加权平均单位贡献毛利margin

3974weighted average cost of capital加权平均资本成本3975

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4016weightedaverageinventorymethodweighted indexwhat-if analysiswhite-collar crimeswhite knightWholesale Price Indexwholly-owned subsidiarywindfall profitwinding upwindow dressingwithdrawalwithholding taxwithout dividendwithout interestwithout recourseworkers, directorworkers, participationworking assetworking capitalworking capital managementworking capital turnoverworking paperwork in processwork-in-process inventorywork in progresswork ticketWorld BankWorld Trade Organizationworthwrite downwrite offwrite upX-axisXDXRY-axisyear-end adjustmentyear-end audityear-end bonusyear-end dividendyieldyield gap加权平均存货法加权指数假设经营方案分析白领犯罪"白衣骑士"批发价格指数全部控股子公司意外利润,暴利清算粉饰,虚饰①提款②退股扣交税款除股利除利息无追索权职工董事工人参与营运资产流动资本,流动资金流动资金管理流动资金周转率工作底稿在产品,在制品在产品存货,在制品存货在产品,在制品工作通知单,计工单世界银行世界贸易组织价值,净值减记(价值)注销增记(价值)X轴除股利除权Y轴年终调整年终审计年终奖金年终股利①收益②收益率收益率差距

401740184xxxxxxxxxxxx2240234024yield rateyield to maturityzero balancezero base budgetingzero bracket amountzero coupon bondzero salvage valueZ score收益率到期日收益率,全期收益率零数余额零基预算零税级金额,免税收益额无息票债券,无利息债券零残值,不计残值破产预测计分法