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AccountsPayable应付账款AccountsReceivable应收账款Accruals权责发生额AdjustingEntries调整分录AdministrativeExpenses行政开支AdvertisingExpenses广告费用AgingofAccountsReceivable应收账款到期时间 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf Assets资产Auditing审计AuthorizedStock核准股本AverageCostMethod平均成本法(库存)BadDebtsExpense坏账费用BalanceSheets资产平衡表BankAccounts银行账户BankServiceCharge银行服务费用BankStatements银行报表BearerBonds无记名债券BondCertificates债券证书BondIndenture债券契约Bonding,Employee雇员担保保险BondsPayable应付债券Bonus奖金津贴BookValue账面价值Bookkeeping簿记Break-evenPoint盈亏平衡点Budget预算Buildings建筑物By-laws公司规章CalendarYear公历年CallPrice赎回价格CallableBonds可赎回债券CanceledCheck被取消的支票Capital资本CapitalLeases资本租赁CarryingValue库存账面价值Cash现金Cash-basisAccounting收付实现制CashEquivalents现金等价物CashReceipts现金收入ChartofAccounts会计科目表CharterforCorporations公司宪章CheckRegister支票登记簿Checks支票ClosingEntries结账分录Collection收款CommonStock普通股CompoundInterest复利ConsignedGoods寄售货物ConsolidatedFinancialStatements合并财务报表ContingentLiabilities或有负债ContributionMargin边际收益贡献Controllers会计主任ControllingInterest控股权益ConvertibleBonds可转换公司债券Copyrights版权CostAccounting成本会计CashFlow现金流量Collateral抵押品CostofCapital资本成本CostofGoodsSold销货成本Cost-volume-profitAnalysis(CVP)成本数量利润分析CreditCards信用卡Crediting贷记Creditors债权人Cross-footing交叉计算CumulativeDividend累积股息CurrentAssets流动资产CurrentLiabilities短期负债DebentureBonds信用债券(无抵押担保)Debiting借记DeclarationDate宣布支付股息日DeferredRevenue递延收入Deficit赤字Depletion折耗DepositsinTransit在途存款Depreciation折旧DirectLabor直接人工成本Discount折扣Dividends股息Double-entrySystem复式计帐制Drawings提款Earnings盈利Effective-interestMethod实际利息法Employees雇员Equipment设备Equity资本权益Expenses费用FaceValue票面价值FactoryOverhead工厂管理费用FairValue公允价值FederalUnemploymentTaxes联邦失业保障税FICA(FederalInsuranceContributionActs)Taxes美国联邦保险税FinancialAccountingStandardsBoard(FASB)财务会计准则委员会FinancialStatements财务报表FinancingActivities筹资行为FinishedGoods制成品First-in,First-outMethod(FIFO)先进先出法(存货)FiscalYear财政年度FixedAssets固定资产Footing合计Fraud欺诈行为FreightCosts运费FringeBenefits附带福利Gains收益GeneralJournal普通日记账GeneralLedgers总账GenerallyAcceptedAccountingPrinciples(GAAP)通用会计准则GoingConcern持续经营企业Goodwill商誉GrossProfit毛利IncomeStatements收益表IncomeTaxes所得税IntangibleAssets无形资产Interest利息InternalControl内部控制InternalRateofReturn内部收益率Inventory存货Investment投资Journals流水账Labor劳工Last-in,First-outMethod(LIFO)后进先出法(存货)Liabilities负债Licenses执照LimitedLiabilityCompanies有限责任公司LimitedPartners有限责任合伙人Liquidation清盘LiquidityRatios流动资金比率Long-termLiabilities长期负债LossesonInvestments投资亏损LowerofCostorMarket(LCM)取成本或市场价较低者Management管理层ManufacturingOperations制造业务MarketValue市场价格Marketing市场营销MatchingPrinciple收支对应原则MaturityDate到期日Medicare美国医疗保障制度MerchandiseInventory商品库存Mortgage抵押贷款MutualFunds互助基金NASDAQ(NationalAssociationofSecurityDealers‘AutomationQuotations)纳斯达克(全国证券交易商协会自动报价系统)NetIncome净收入NetLoss净亏损NetPresentValue净现值NewYorkStockExchange(NYSE)纽约证券交易所Not-for-profitOrganizations非盈利组织NotesPayable应付票据NotesReceivable应收票据NSFCheck存款不足支票Obsolescence陈废OperatingActivities经营活动OperatingExpenses营业支出OperatingLeases经营性租赁OpportunityCost机会成本OutstandingChecks未付款的支票Overhead经常性管理开支Owner'sCapital业主资本Paid-inCapital实收资本ParentCompany母公司Partnerships合伙企业Patents专利权Payee收款人Payroll工资名单PensionFunds退休金基金Percentage-of-completionMethod完工百分率法PeriodicInventorySystems定期盘存制度PermanentAccounts永久性账户PerpetualInventorySystems永续盘存制度PettyCash零用金PlantAssets工厂资产Posting记账PreferredStock优先股Premium:onBonds债券溢价PrepaidExpenses预付费用Price-Earnings(P-E)Ratio市盈率ProcessCostSystems分步成本制度ProfitMargin利润率PromissoryNotes本票Property,Plant,andEquipment(PPE)物业，工厂及设备Proprietorships独资经营RatioAnalysis比率分析RawMaterials原材料RealEstate房地产RecordDate股票所有人登记日期RedemptionPrice回购价格ResearchandDevelopment(R&D)Costs研发费用