Allowance of Doubtful Accounts坏账准备

Allowance for uncollectible accounts坏账准备

Allowance method备抵法

Bad-debt expense坏账损失  

Balance-sheet approach决算表平衡法

Collection period收账日期

Creditor债权人  

Day’s sales in receivables应收账款周转天数

Debtor债务人  

Default on a note不履行付款义务

Direct write-off method直接注销法  

Discounting a note receivable应收票据折价

Dishonor of a note 没有追索权

Doubtful-account expense呆账费用

Due date到期日  

Income-statement approach损益表方法

Interest利息  

Interest period计息期

Interest rate利率  

Maker of a note出票人

Maturity date到期日

Maturity value到期价

Note term票据条款  

Payee of a note持票人（收款票据）

Percent-of-sales method销货百分比法

Principal本金  Principal

amount本金金额

Promissory note本票

Quick ratio速动比率

Receivables应收账款

Time时间  

Uncollectible-account expense坏账损失

Accelerated depreciation method快速折旧法

Amortization摊销

Brand names商标名  

Capital expenditure资本支出

Copyright版权  

Depletion expense折耗费

Depreciable cost折旧成本

Double-declining-balance（DDB）depreciation method双倍余额递减法

Estimated residual value估计残值

Estimated useful life估计使用年限

Extraordinary repair非常维修

Franchises特许权

Goodwill商誉  

Intangibles无形资产

Licenses授权  

Ordinary repair普通修理

Patent专利  

Plant assets固定资产

Salvage value残值  

Straight-line （SL）depreciation method直线法折旧

Trademark商标

Trade name商标名  

Units-of-production （UOP）depreciation method单位产量法

accrued expense 应计费用、预提费用

accrued liability 应计负债  

current portion of long-term debt 长期负债中一年内到期的部分

current maturity 本期或一年内到期

employee compensation 雇员薪酬

FICA tax 联邦保险捐助税

gross pay 工资的毛收入

net pay 净支出

payroll 工薪、工资  

short-term note payable 短期应付票据

Social Security tax 社会保险税  

unemployment compensation tax 事业补偿税

withheld income tax 预扣收入税 第十三章  

additional paid-in capital 股本溢价  

authorization of stock 授权股票

board of directors 董事

book value 账面价值

bylaws 规章、章程

chairperson 主席  

charter 特许权、授权

common stock 普通股  

contributed capital 已投股本  

cumulative preferred stock 累计优先股

deficit 赤字、亏空 dividends 股利  

double taxation 双重税收

legal capital 法定资本

limited liability 有限责任

market value 市场价值  

outstanding stock 发行在外股票

paid-in capital 实收资本

par value 票面价值、面值

preferred stock 优先股

president 总裁、董事长  

rate of return on common stockholders’equity普通股收益率

rate of return on total assets 资产回报率

retained earnings 留存收益

return on assets 资产回报  

return on equity 所有者权益回报

shareholder 股东  

stated value设定价值、宣称价值、无票面值股票

stock 股票  

stockholder 股东、股票持有者

stockholders’

equity 所有者权益

Appropriation of retained earnings 分类盈余

Comprehensive income 毛利润，综合收入

Earnings per share （EPS）每股收益  

Extraordinary gains and losses 营业外收入/支出

Extraordinary item 异常项目

Prior-period adjustment 先期调整

Segment of the business 经营部门  

Statement of stockholders’ equity 所有者权益状况变动表

Stock dividend 股票股利  

Stock split 股票分割（折分）

Treasury stock 库藏股

Bond discount 债券折价

Bond premium 债券溢价

Bonds payable 应付债券

Callable bonds 可回购债券

Capital lease 融资租赁  

Convertible bonds 可转换债券  

Debentures 信用债券（无担保债券）

Discount（on a bond）折价  

Effective interest rate 有效利（息）率

Lease 租赁 Lessee 承租人

Lessor 出租人

Leverage 杠杆  

Market interest rate 投资者实际回报率

Mortgage 抵押  

Operating lease 经营性租赁

Premium 溢价

Present value 现值

Serial bonds 系列债券  

Stated interest rate 票面利息率

Term bonds 定期债券

available-for-sale investments 可供出售投资（不以控制为目的）

consolidated statements 合并会计报表

controlling interest 主权益

equity method 权益法  

foreign-currency exchange rate 汇率

hedging 套期保值  

held-to-maturity investments 持有至到期投资

long-term investment 长期投资

majority interest 主权益  

marketable security 短期投资

market-value method 市场法

minority interest 小股东权益

parent company 母公司  

short-term investment 短期投资

strong currency 强通货  

subsidiary company 分（子）公司

trading investments 短期投资

weak currency 疲软货币

accounts receivable turnover 应收账款周转率

acid-test ratio 酸性测试比率

benchmarking 标杆儿  

book value per share of common stock 普通股每股帐面价值

capital charge 资本成本

collection period 回收期  

common-size statement 比率报表

cost of capital 资本成本

current ratio 流动比率  

days' sales in receivables 应收账款周转天数

debt ratio 资产负债率 dividend yield 股利收益率  

earnings per share(EPS) 每股收益  

economic value added(EVA) 经济附加值

horizontal analysis 平行分析

interst-coverage ratio 利息覆盖率

inventory turnover 存货周转率

leverage 杠杆  

price/earnings ratio 市盈率，价格/收益比率

quick ratio 速动比率

rate of return on common stockholders equity 普通股东权益报酬率

rate of return on net sales 销售利润率

return on assets （ROA）资产回报率  

return on equity （ROE）所有者权益回报率，资本权益报酬率

return on sales 销货收益率  

rate of return on total assets 资产总额利润报酬率，总资产报酬率

return on stockholders' equity 股东权益回报

times-interest-earned ratio 利息获得倍数比率

trading on the equity 借款扩大资本

trend percentages 趋势比率  

vertical analysis 垂直分析，静态分析，纵向分析

working capital 营运资本，营运资金