| TERM詞匯 | DEFINITION定義 |
| Abnormal Spoilage | Unacceptable units that are not espected to occur under an efficient |
| 非正常損耗 | 在有效率的生產(chǎn)流程下不應(yīng)該發(fā)生的不合格品數(shù)量 |
| Absorbed Overhead | That portion of factory indirect cost that has been allocated to a specific product,or saleable service.(Also called Applied Overhead.) |
| 已分?jǐn)傞g接費(fèi)用 | 已經(jīng)分配給特定產(chǎn)品或適銷服務(wù)的那部分工廠間接成本。 （又稱“已分配間接費(fèi)用”） |
| Absorption Costing | Acosting system that assigns to inventory all types of manufacturing costs, including direct,indirect,fixed and variable.(Also called Full Absorption Costing.) |
| 吸收成本法 | 將所有各類制造成本，其中包括直接成本、間接成本、 固定成本和變動(dòng)成本，分配給存貨的成本計(jì)算方法。（又稱“全部吸收成本法”） |
| Accelerated Depreciation | Apattern of depreciation in which the amount of depreciation computed in early years is greater than the amounts computed in the later years. |
| 加速折舊 | 一種折舊方法，其早期計(jì)提的折舊金額大于后期計(jì)提的金額。 |
| Accounting | The process of identifying ,classifying,measuring,recording and communicating in monetary terms transactions and events of an cnomic entity that are of a financial character. |
| 會(huì)計(jì) | 以貨幣為單位去人、分類、計(jì)量、記錄和傳遞一個(gè)經(jīng)濟(jì)實(shí)體財(cái)務(wù)性質(zhì) 的交易和事項(xiàng)的過(guò)程。 |
| Accounting Profit | Revenue less all expenses included in the entity's income statement. |
| 會(huì)計(jì)利潤(rùn) | 實(shí)體的利潤(rùn)表中收入減去全部費(fèi)用。 |
| Accounting Standards | Principles and procedures to be followed by accountants as formulated by an authoritative body.(Also called Accounting Principles.) |
| 會(huì)計(jì)準(zhǔn)則 | 由權(quán)威機(jī)構(gòu)制定、會(huì)計(jì)人員應(yīng)當(dāng)遵循的各項(xiàng)原則和程序。（又稱“會(huì)計(jì)原則”） |
| Accounting System | Methods,procedures,and standards followed in accumulating,classifying,recording and reporting business events and transactions. |
| 會(huì)計(jì)制度 | 在累計(jì)、分類、記錄和報(bào)告業(yè)務(wù)事項(xiàng)和交易中遵循的方法、程序和準(zhǔn)則。 |
| Accounts Payable | Monies that are due to a vendor (supplier) for merchandise or services rendered. |
| 應(yīng)付賬款 | 以賒賬方式向賣方（供應(yīng)廠商）購(gòu)得商品或勞務(wù)所應(yīng)付的賬款。 |
| Accounts Payable Turnover | A financial ratio used to measure the rate at which an entity pays off its suppliers. |
| 應(yīng)付賬款周轉(zhuǎn)率 | 量度實(shí)體償付其供應(yīng)廠商貨款的速度所采用的財(cái)務(wù)比率。 |
| Accounts Receivable | Monies due to an entity from customers who have bought merchandise or received services on account. |
| 應(yīng)收賬款 | 實(shí)體以賒賬方式出售商品或提供勞務(wù)應(yīng)從客戶收回的賬款。 |
| Accounts Receivable Turnover | A financial ratio used to measure asset utilization and a company's ability to collect cash from credit sales to its customers. |
| 應(yīng)收賬款周轉(zhuǎn)率 | 用于度量資產(chǎn)利用狀況以及公司在向客戶催收賒銷款方面的能力的財(cái)務(wù)比率。 |
| Accrual Accounting | The method of recognizing and recording (a)reveues when earned,and(b)expenses when incurred,both irrespective of the time when cash is received or paid. |
| 權(quán)責(zé)發(fā)生制會(huì)計(jì) | 凡是當(dāng)期已經(jīng)賺取的收入和已經(jīng)發(fā)生的費(fèi)用，不論何時(shí)收付現(xiàn)金， 都作為當(dāng)期的（a）收入和（b）費(fèi)用予以確認(rèn)和記錄的做法。 |
| Accrued | The accumulation of income that is due but has not been received or a cost that is incurred but has not been paid by an entity during the accounting period. |
| 應(yīng)計(jì) | 在會(huì)計(jì)期間，實(shí)體尚未收付的應(yīng)得收入或已發(fā)生成本的累積。 |
| Accumulated Depreciation | The amount of depreciation expense related to a fixed asset that has been recognized as an expense from the date of acquisition of that asset. |
| 累積折舊 | 自固定資產(chǎn)購(gòu)置之日起累計(jì)被確定的折舊費(fèi)用。 |
| Acid-Test Ratio | A ratio that measures an entity's ability to pay off short-term obligations using the most liquid current assets(excluding inventory).(Also called Quick Ratio.) |
| 酸性測(cè)試比率 | 用來(lái)度量實(shí)體使用變現(xiàn)快的流動(dòng)資產(chǎn)（不包括存貨）以償付短 期債務(wù)的能力的比率。（又稱速動(dòng)比率。） |
| Acquisition Cost | The value of cash or other resources given up in exchange for goods or services. It includes all costs necessary to get the asset ready for its intended use. (Also called Historical Cost or Original Cost.) |
| 購(gòu)置成本 | 為換取商品或勞務(wù)而支付的現(xiàn)金或其他資源的價(jià)值。它包括為使資產(chǎn) 達(dá)到預(yù)期用途所需的全部成本。 （又稱“歷史成本”或“原始成本”。） |
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