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A
Advertising expense 广告费用 Accrual basis of accounting 权责发生制 Accounts payable 应付账款 Accounts receivable 应收账款
Account帐户
Accrual-type adjusting entry(accruals)应计类调整分录
Accounting information system 会计信息系统
Accounts receivable-net 净应收账款
Accumulated depreciation-land improvement 累计折旧-土地改良物 Accumulated depreciation-buildings 累计折旧-建筑物
Accumulated depreciation-equipment 累计折旧-设备
Accumulated depreciation 累计折旧
Aets 资产
Amortization expense 待摊费用
Allowance for doubtful accounts 呆账准备
Aging of accounts receivable 应收账款帐龄
B
Bank service charge expense 银行服务费
Balance sheet 资产负债表
Bad debt expense 坏账费用
Bank reconciliation 银行对账单 Bond iue costs 债券发行成本 Bonds payable 应付债券 Book value of a company 公司的账面价值
Book value 账面价值
Building 建筑物
C
Carrying amount 账面结存额
Carrying value 账面结存额
Cash 现金
Cash basis of accounting 收付实现制
Cash receipt 现金收入（据）
Creditor 债权人
Certified Management Accountants 注册管理会计师
Certified Internal Auditor注册内部审计师
Certified Public Accountants注册公共会计师
Carrying amount 账面结存额
Common stock 普通股
Conservatism 谨慎性
Contra account 抵消帐户，对销帐户
Contra aet account 备抵资产账户
Contra equity account 备抵权益账户
Contra liability account 备抵负债账户
Cost principle 成本原则 Commiions expense 佣金费用 Contribution Margin 边际贡献（贡献毛利）Cost of goods sold 销货成本
Chart of accounts 帐户表
Customer deposits 客户存款
Credit 贷
Claified balance sheet 分类资产负债表
Current aets 流动资产
Current year’s net income 当年净收入
D
Delivery equipment 投递设备
Depreciation expense 折旧费用
Debit 借
Deferral 递延
Depreciation 折旧
Depreciation expense – equipment 折旧费用-设备
Deferred income taxes 递延所得税
Depletion expense 折耗费
Double entry accounting 复式记账会计
Discount on bonds payable 应付债券折扣 Discount on notes payable 应付贷款折扣 Discontinued operations 终止经营E
Equipment 设备
Expenses 费用
Effective interest rate method of amortization 实际利率法摊销 Economic entity aumption 会计主体假设
Earned 赚得
Expired 到期的 Extraordinary item—gain 异常项目利得
Extraordinary items异常项目
F
Financial accounting 财务会计
Fees earned 挣得的费用
First in, fist out(FIFO)先进先出
Financial accounting standards board(FASB)财务会计准则委员会 Financial statement 财务报表
Full disclosure principle 充分披露原则
Fixed expenses 固定费用
Financing activities 筹资活动
Furniture and fixtures 家具和固定装置
G
Gains 利得 General journal entry 普通日记账分录 Gain on sale of aets 出售资产利得 General ledger 总分类账
Gain on sale of land 出售土地利得
Generally accepted accounting principles(GAAP)公认会计原则 Going concern aumption持续经营假设
Gain on sale of investments 出售投资利得
Gro margin 毛利
Goodwill 商誉
Gain on sale of truck 出售卡车利得
I
Institute of Certified Public Accountants美国公共注册会计师协会 Institute of Management Accountants 管理会计师协会
Insurance expense 保险费用
Interest expense 利息费用
Interest payable 应付利息
Inventory 存货
Investment revenues 投资收益
Income summary account 收入汇总帐户
Interest income 利息收益 Investment securities 证券投资 Interest receivable 应收利息 Interest revenues 利息收入
Income statement 收益表
Income statement account 收益表帐户
Incurred 发生的 Income taxes payable 应付所得税
Indirect method of SCF 现金流量表间接方法
Investing activities 投资活动
Intangible aets 无形资产
Investments 投资
Investor 投资者
J
Joe Perez, Capital Joe Perez 资本
Joe Perez, Drawing Joe Perez 提款
Journal entry 日记账分录
J.Ott, Capital J.Ott 资本
J.Ott, Drawing J.Ott 提款
L
Land 土地
Liabilities 负债
Loans receivable 应收贷款
Loes 损失
Lo on sale of aets 出售资产损失 Lo from lawsuit 诉讼损失 Long term investments 长期投资 Lo on sale of truck 出售卡车损失
Lo on sale of computer 出售计算机损失
Last in, first out(LIFO)后进先出
Land improvements 土地改良
Lawsuit payable 应付诉讼费
Long term liabilities 长期负债
M
Managerial accounting 管理会计
Matching principle 配比原则
Mary Smith, Capital--Mary Smith资本
Mary Smith, Drawing--Mary Smith提款
Miscellaneous expense 杂项费用
Merchandise inventory 商品存货
Mortgage loan payable应付抵押贷款
Monetary unit aumption货币单位假设
Matt Jones, Capital Matt Jones资本
Matt Jones, current year net income Matt Jones当年净收入N Net income 净收益
Net lo 净损失
Notes payable 应付票据（贷款）
Net realizable value 可变现净值
Net of tax 除税净额
O
Office equipment 办公设备
Owner’s(stockholders’)equity 业主（股东）权益
Organization chart组织结构图
Operating activities 经营活动
Other current aets 其它流动资产
Other current liabilities 其它流动负债
Office equipment expense 办公设备费
Office supplies expense 办公用品费
Operating income 营业收入
Other accrual expenses payable 其它应付应计费用
Other aets 其它资产
P
private accounting 私业会计
public accounting 公共（众）会计
Paid-in capital 实收资本
Preferred stock 优先股 Prepaid advertising 预付广告费 Prepaid aociation dues 预付协会会费 Prepaid expense 预付费用
Prepaid insurance 预付保险费
Prepaid rent 预付租金
Purchases购买品
Principal 本金
paid-in capital in exce of par value-common stock 普通股股票溢价 paid-in capital in exce of par value-preferred stock 优先股股票溢价 paid-in capital from treasury stock 出售库存股所得资本
Payroll taxes payable 应付工资税
Purchase order 订货单
Petty cash 零用现金
Property, plant, and equipment 固定资产
Primary activities 主营业务
Promiory note 本票
R
Rent expense 租金费用
Retained earnings 留存收益
Revenues recognition principle 收入确认原则 Revenues 收入 Repairs and maintenance expense 修理及维护费用 Residual value 残值；剩余价值
Receipts 入款
S
Sales 销售收入
Sales allowances 销货折让
sales discounts 销售折扣
sales returns销货退回
Salaries expense 工资费用
Sales revenues 销货收入
Salaries payable 应付工资
Securities and Exchange Commiion 美国证券交易委员会
Service revenues 服务收入
Service charge revenues 服务费收入
Supplies 供应品
Supplies expense 供应品费用
Subsidiary ledger 明细分类账
Secondary activities 次营业务
Sold 销售
Sole proprietorship 独资企业
Statement of cash flows 现金流量表
Statement of stockholders’ equity 股东权益表
Stockholders’ equity 股东权益T Temporary help expense 临时帮助费用 Telephone expense 电话费
Trial balance 试算平衡表
Temporary service expense 临时服务费用 Treasury stock 库存股
T-account T型帐户
Taxes payable 应付税款
Temporary investments 临时投资
Trade names 商标
U
Unearned revenues 未实现收入
Utilities expense 能源费（水、电、气等）V
Vehicles 交通工具
Vendors 供应商
W
Wages expense 工资费用
Wages payable 应付工资
Warranty liability 担保负债（责任）Y
Year-to-date net income 年累计净收入
