会计名词解释.doc

会计名词解释
ENGLISH
CHINESE
Annual reports (P14)
年度报表
Assets (P10)
资产
Auditor’s report()
审计师报告
Balance sheet(P10)
资产负债表
Board of director(P12)
董事会
Certified public accountant----CPA (P6)
注册会计师
Common stock (P10)
普通股
Compensation financial statement (P17)
补偿性合同
Creditors (P10)
贷方,债权人
Debt investment(P12)
债权性投资
Debt restriction(P12)
限制性债务条款
Dividends (P11)
分红
Earning power (P11)
盈利能力
Equity (P12)
权益
Financial Accounting Standards Board—FASB
Footnotes (P9)
脚注,附注
Generally accepted accounting principles—GAAP
公认会计准则
Historical cost (P12)
历史成本
Internal control system (P7)
Economic consequence (P22)
经济后果
Independent audit (P6)
独立审计
Loan contract (P12)
贷款合同
Solvency (P11)
偿付能力
Securities and ission—SEC (P21)
证券交易委员会
CHAPTER 2
Accounts Payable/ Receivable
应付/应收票据
Bonds payable (P43)
应付债券
Contributed Capital (P43)
实收资本(指股东的原始股本金价值)
Cost of goods sold (P46)
销售成本
Current assets /liabilities
流动资本/负债
Current maturities of long-term debts (P42)
即将到期的长期负债(属流动负债类)
Fees Earned (P46)
收费收益
Intangible assets
无形资产
Financial/Operating/Investing activities
融资/经营/投资业务
Liquidity (P38)
流动性
Merchandise inventory (P39)
商业存货
Mortgage payable (P43)
抵押
Net book value (P41)
帐面价值
Notes payable (P43)
应付票据
Plants and equipments (P46)
厂房设备
Prepaid expenses (P40)
预付款项
Property (P41)
土地(用于经营性活动)
Land
土地(用于投资性活动)
CHAPTER 3
Cash flo