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| Accounts Payable |
应付帐款 |
| Accounts Receivable |
应收帐款 |
| Accruals |
权责发生额 |
| Adjusting Entries |
调整分录 |
| Administrative Expenses |
行政开支 |
| Advertising Expenses |
广告费用 |
| Aging of Accounts Receivable |
应收帐款到期时间表 |
| Assets |
资产 |
| Auditing |
审计 |
| Authorized Stock |
核准股本 |
| Average Cost Method |
平均成本法（库存） |
| Bad Debts Expense |
坏账费用 |
| Balance Sheets |
资产平衡表 |
| Bank Accounts |
银行账户 |
| Bank Service Charge |
银行服务费用 |
| Bank Statements |
银行报表 |
| Bearer Bonds |
无记名债券 |
| Bond Certificates |
债券证书 |
| Bond Indenture |
债券契约 |
| Bonding, Employee |
雇员担保保险 |
| Bonds Payable |
应付债券 |
| Bonus |
奖金津贴 |
| Book Value |
账面价值 |
| Bookkeeping |
簿记 |
| Break-even Point |
盈亏平衡点 |
| Budget |
预算 |
| Buildings |
建筑物 |
| By-laws |
公司规章 |
| Calendar Year |
公历年 |
| Call Price |
赎回价格 |
| Callable Bonds |
可赎回债券 |
| Canceled Check |
被取消的支票 |
| Capital |
资本 |
| Capital Leases |
资本租赁 |
| Carrying Value |
库存账面价值 |
| Cash |
现金 |
| Cash-basis Accounting |
收付实现制 |
| Cash Equivalents |
现金等价物 |
| Cash Receipts |
现金收入 |
| Chart of Accounts |
会计科目表 |
| Charter for Corporations |
公司宪章 |
| Check Register |
支票登记簿 |
| Checks |
支票 |
| Closing Entries |
结帐分录 |
| Collection |
收款 |
| Common Stock |
普通股 |
| Compound Interest |
复利 |
| Consigned Goods |
寄售货物 |
| Consolidated Financial Statements |
合并财务报表 |
| Contigent Liabilities |
或有负债 |
| Contribution Margin |
边际收益贡献 |
| Controllers |
会计主任 |
| Controlling Interest |
控股权益 |
| Convertible Bonds |
可转换公司债券 |
| Copyrights |
版权 |
| Cost Accounting |
成本会计 |
| Cash Flow |
现金流量 |
| Collateral |
抵押品 |
| Cost of Capital |
资本成本 |
| Cost of Goods Sold |
销货成本 |
| Cost-volume-profit Analysis (CVP) |
成本数量利润分析 |
| Credit Cards |
信用卡 |
| Crediting |
贷记 |
| Creditors |
债权人 |
| Cross-footing |
交叉计算 |
| Cumulative Dividend |
累积股息 |
| Current Assets |
流动资产 |
| Current Liabilities |
短期负债 |
| Debenture Bonds |
信用债券（无抵押担保） |
| Debiting |
借记 |
| Declaration Date |
宣布支付股息日 |
| Deferred Revenue |
递延收入 |
| Deficit |
赤字 |
| Depletion |
折耗 |
| Deposits in Transit |
在途存款 |
| Depreciation |
折旧 |
| Direct Labor |
直接人工成本 |
| Discount |
折扣 |
| Dividends |
股息 |
| Double-entry System |
复式计帐制 |
| Drawings |
提款 |
| Earnings |
盈利 |
| Effective-interest Method |
实际利息法 |
| Employees |
雇员 |
| Equipment |
设备 |
| Equity |
资本权益 |
| Expenses |
费用 |
| Face Value |
票面价值 |
| Factory Overhead |
工厂管理费用 |
| Fair Value |
公允价值 |
| Federal Unemployment Taxes |
联邦失业保障税 |
| FICA (Federal Insurance Contribution Acts)Taxes |
美国联邦保险税 |
| Financial Accounting Standards Board (FASB) |
财务会计准则委员会 |
| Financial Statements |
财务报表 |
| Financing Activities |
筹资行为 |
| Finished Goods |
制成品 |
| First-in, First-out Method (FIFO) |
先进先出法(存货) |
| Fiscal Year |
财政年度 |
| Fixed Assets |
固定资产 |
| Footing |
合计 |
| Fraud |
欺诈行为 |
| Freight Costs |
运费 |
| Fringe Benefits |
附带福利 |
| Gains |
收益 |
| General Journal |
普通日记账 |
| General Ledgers |
总帐 |
| Generally Accepted Accounting Principles (GAAP) |
通用会计准则 |
| Going Concern |
持续经营企业 |
| Goodwill |
商誉 |
| Gross Profit |
毛利 |
| Imprest System |
定额备用金制度 |
| Income Statements |
收益表 |
| Income Taxes |
所得税 |
| Intangible Assets |
无形资产 |
| Interest |
利息 |
| Internal Control |
内部控制 |
| Internal Rate of Return |
内部收益率 |
| Inventory |
存货 |
| Investment |
投资 |
| Journals |
流水账 |
| Labor |
劳工 |
| Last-in, First-out Method (LIFO) |
后进先出法(存货) |
| Liabilities |
负债 |
| Licenses |
执照 |
| Limited Liability Companies |
有限责任公司 |
| Limited Partners |
有限责任合伙人 |
| Liquidation |
清盘 |
| Liquidity Ratios |
流动资金比率 |
| Long-term Liabilities |
长期负债 |
| Losses on Investments |
投资亏损 |
| Lower of Cost or Market (LCM) |
取成本或市场价较低者 |
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