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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 |
| Management |
管理层 |
| Manufacturing Operations |
制造业务 |
| Market Value |
市场价格 |
| Marketing |
市场营销 |
| Matching Principle |
收支对应原则 |
| Maturity Date |
到期日 |
| Medicare |
美国医疗保障制度 |
| Merchandise Inventory |
商品库存 |
| Mortgage |
抵押贷款 |
| Mutual Funds |
互助基金 |
| NASDAQ (National Association of Security Dealers'Automation Quotations) |
纳斯达克(全国证券交易商协会自动报价系统) |
| Net Income |
净收入 |
| Net Loss |
净亏损 |
| Net Present Value |
净现值 |
| New York Stock Exchange (NYSE) |
纽约证券交易所 |
| Not-for-profit Organizations |
非盈利组织 |
| Notes Payable |
应付票据 |
| Notes Receivable |
应收票据 |
| NSF Check |
存款不足支票 |
| Obsolescence |
陈废 |
| Operating Activities |
经营活动 |
| Operating Expenses |
营业支出 |
| Operating Leases |
经营性租赁 |
| Opportunity Cost |
机会成本 |
| Outstanding Checks |
未付款的支票 |
| Overhead |
经常性管理开支 |
| Owner's Capital |
业主资本 |
| Paid-in Capital |
实收资本 |
| Parent Company |
母公司 |
| Partnerships |
合伙企业 |
| Patents |
专利权 |
| Payee |
收款人 |
| Payroll |
工资名单 |
| Pension Funds |
退休金基金 |
| Percentage-of-completion Method |
完工百分率法 |
| Periodic Inventory Systems |
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| Permanent Accounts |
永久性账户 |
| Perpetual Inventory Systems |
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| Petty Cash |
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| Plant Assets |
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| Posting |
记帐 |
| Preferred Stock |
|
| Premium: on Bonds |
|
| Prepaid Expenses |
预付费用 |
| Price-Earnings (P-E) Ratio |
市盈率 |
| Process Cost Systems |
分步成本制度 |
| Profit Margin |
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| Promissory Notes |
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| Property, Plant, and Equipment (PPE) |
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| Proprietorships |
独资经营 |
| Ratio Analysis |
比率分析 |
| Raw Materials |
原材料 |
| Real Estate |
房地产 |
| Record Date |
股票所有人登记日期 |
| Redemption Price |
回购价格 |
| Research and Development (R&D) Costs |
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| Residual Value |
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| Retailers |
|
| Retained Earnings |
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| Return on Investment (ROI) |
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| Revenues |
收入 |
| Salaries |
薪水 |
| Sales |
销售额 |
| Sales Tax |
销售税 |
| Salvage Value |
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| Securities |
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| Selling Expenses |
销售费用 |
| Serial Bonds |
分期偿还债券 |
| Shareholder's Equity |
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