注册会计师考试《会计》课程英语专用名称汇编    
accelerated depreciation methods 加速折旧法   
accounting entity 会计主体   
accounting error correction 会计差错更正   
accounting standards 会计准则   
accounts 账户   
accounts payable(A/P) 应付账款   
accounts receivable(A/R) 应收账款   
accrual accounting 权责发生制会计   
accrued interest 应计利息   
accumulated depreciation 累计折旧   
acquisition costs 购置成本   
adjusting entries 调整分录   
advance collections 预收账款   
amortization 摊销   
assets 资产   
assets impairmnet losses 资产减值损失   
avaliable-for-sale securities 可供出售投资   
average accumulated expenditures 累计支出平均数   
balance sheet 资产负债表   
balance sheet approach 资产负债表法   
basic earnings per share（EPS） 基本每股收益   
billing on construction contract 工程结算   
book value 账面价值   
business conbination 企业合并   
capital 资本   
capitalization 资本化   
cash 现金   
cash basis accounting 收付实现制，现金制会计   
cash equivalents 现金等价物   
cash flow from operations 来自经营活动的现金流量   
change in accounting estmate 会计估计变更   
change in accounting policy 会计政策变更   
change in accounting principle 会计原则变更   
comparability 可比性   
conservatism 谨慎性，稳健   
consignment sales 委托代销   
consolidated financial statements 合并财务报表   
contingencies 或有事项   
contingent liabilities 或有负债   
contingent rentals 或有租金   
convertible debt 可转移公司债   
cost methods 成本法   
cost of goods sold 销售成本   
cost of R&D 研发成本   
cumulative effect 累积影响   
current assets 流动资产   
current liabilities 流动负债   
current maturities of long-term debt 一年内到期的长期负债   
current rate method 现行汇率法   
decision usefulness 决策有用性   
deferrals  递延项目   
deferred tax assets 递延所得税资产   
deferred tax lialibilities 递延所得税负债   
deficit 亏损   
deprecialtion period 折旧期间   
depreciation 折旧   
depreciation methods 折旧方法   
derivatives 衍生（金融）工具   
development costs 开发成本   
diluted EPS 稀释每股收益   
disclousures 披露   
discount  折价，折现   
discount rate 折现率   
dividends 股利   
double-declining-balance(DDB) method 双倍余额递减法   
double-entry 复式簿记   
effective interest rate method 实际利率法   
entity assumption 会计主体假设   
EPS 每股收益   
equity method 权益法   
expenses 费用   
external users 外部使用者   
face value 面值   
fair value 公允价值   
finacing activities 筹资活动   
financial accounting 财务会计   
financial instruments 金融工具   
financial reporting 财务报告   
financial statement 财务报表   
first-in, first-out(FIFO) method 先进先出法   
fiscal year 会计年度   
fixed assets 固定资产   
foreign currency 外币   
full-disclosure 充分披露   
GAAP 公认会计原则   
gains 利得   
going concern assumption 持续经营假设   
goodwill 商誉   
historical cost 历史成本   
hold-to-maturity securities 持有至到期投资   
implicit rate os interest 隐含利率   
income 收益，收入   
income statement 利润表   
income tax 所得税   
income tax expenses 所得税费用   
initial direct costs 初始直接成本   
initial valuation 初始计量   
installment sales 分期收款销售   
intangible assets 无形资产   
interest 利息   
interest expenses 利息费用   
interim reporting 中期报告   
International Accounting Standards Board(IASB) 国际会计准则理事会   
International Accounting Standards Committee(IASC) 国际会计准则委员会   
inventory 存货   
investments 投资   
leases 租赁   
lessee 承租人   
lessor 出租人   
liabilities 负债   
litigation costs 诉讼费用   
long-term bonds 长期债券   
long-term contracts 长期建造合同   
long-term investments 长期负债   
long-term liabilities 长期负债   
majority interests 多数股权   
market value 市场价值   
matching  配比   
materiality 重要性   
measurement 计量，量度   
minimum lease payments 最低租赁付款额   
minority interests 少数股东权益   
net realization value(NRV) 可实现净值   
noncurrent liabilities 非流动负债   
notational amount 名义金额   
notes payable 应付票据   
notes receivable 应收票据   
operating activities 经营活动   
operating leases 经营租赁   
overhead expenses 制造费用   
paid-in capital 实收资本   
parent company 母公司   
pending litigation 未决诉讼   
percentage-of-completion method 完工百分比法   
period costs 期间费用，期间成本   
periodic inventory system 定期盘存制   
permanent differences 永久性差异   
posting 过账   
premiums 溢价   
prepayments 预付账款   
present value(PV) 现值   
prior period adjustment 以前年度调整   
profit 利润   
profitability 获利能力   
prospective approach 未来适用法   
recognition 确认   
related-party transactions 关联方交易   
relevance 相关性   
reliability 可靠性   
rental revenue 租金收入   
replacement cost 重置成本   
representative faithfulness 真实反映   
research and development(R&D) 研究与开发，研发   
residual value 残值，余值   
retained earnings  留存收益   
retroactive restatement 追溯重述   
retroactive treatment 追溯调整   
revenue  收入   
reversal of temporary differences  暂时性差异的转回   
sales returns 销售退回   
sales revenue 销售收入   
sales with(out) recourse 有（无）追索权销售   
salvage value 残值   
segment reporting 分部报告   
service revenue 劳务收入   
shareholders' equity 股东权益   
significant influence 重大影响   
source documents 原始凭证   
specific identification method 个别认定法   
start-up costs 开办费   
statement of cash flows 现金流量表   
stewardship 受托责任   
straight-line method 直线法   
subsequent events 期后事项   
subsidiary 子公司，明细账   
sum-of-the-years' digits(SYD) method 年数总和法   
tangible assets 有形资产   
temporary differences 暂时性差异   
time value of money 货币的时间价值   
timeliness 及时性   
trading securities 交易性投资   
treasury stock 库存股   
troubled debt restructuring 债务重组   
uncollectible accounts 坏账   
understandability 可理解性   
valuation 计价   
weighted-average accumulated expenditures 累计支出加权平均数   
working capital 营运资本（金）   
work-in-process 在产品   
worksheet 工作底稿   
write-down 调减账面价值   
write-offs 销记账面价值