会计英语1-14章术语翻译（仅供参考，不足之处望批评指正）

Schedule of accounts receivable应收账款明细表 Special journal特种日记账 Subsidiary ledger明细分类账

Chapter 8

Bank reconciliation银行存款余额调节表 Bank statement银行对账单 Canceled checks注销支票 Cash 现金

Cash equivalents现金等价物 Cash over and short现金溢缺 Check支票

Deposit ticket存款单

Deposits in transit在途存款 EFT电子资金转账

Internal control system内部控制制度 Liquid assets流动资产 Liquidity偿债能力

Outstanding checks未兑现支票 Petty cash备用金

Principles of internal control内部控制原则

Sarbanes-Oxley Act《萨班斯—奥克斯利法案》 Signature card印鉴卡 Voucher 凭单

Voucher system凭单制

Chapter 9

Accounts receivable应收账款

Aging of accounts receivable应收账款账龄分析 Allowance for Doubtful Accounts呆帐准备金 Allowance method备抵法 Bad debts坏账

Direct write-off method直接核销法 Interest 利息

Maker of the note出票人 Matching principle配比原则 Materiality constraint重要性约束 Maturity date of a note票据到期日 Payee of the note票据收款人 Principal of a note票据的本金 Promissory note票据

Realizable value可变现价值

Chapter 10

Accelerated depreciation method加速折旧法 Amortization摊销

Asset book value资产账面价值

Betterments改良工程投资 Capital expenditures资本支出

Change in an accounting estimate会计估计变更 Copyright版权 Cost成本

Declining-balance method余额递减法 Depletion折耗 Depreciation折旧

Extraordinary repairs非常修理 Franchises特许权 Goodwill商誉 Impairment减损

Inadequacy生产能力不足 Indefinite life不确定使用年限 Intangible assets无形资产

Land improvements土地改良物 Lease租约

Leasehold租赁权

Leasehold improvements租赁资产改良 Lessee承租人 Lessor 出租人 Licenses特许权

Limited life有限使用年限

MACRS修正后的加速成本回收制度 Natural resources自然资源 Obsolescence陈旧，过时 Ordinary repairs日常维修 Patent专利权

Plant asset age固定资产寿命 Plant assets固定资产

Plant asset useful life固定资产使用年限 Revenue expenditures收益性支出 Salvage value残值

Straight-line depreciation直线折旧法

Trademark or trade (brand) name商标或品牌 Units-of-production depreciation工作量法 Useful life使用年限

Chapter 11

Contingent liability或有负债 Current liabilities流动负债

Current portion of long-term debt一年内到期的长期负债 Employee benefits员工福利 Estimated liability估计负债

（FICA）Taxes联邦社会保险税

FUTA联邦失业税 Gross pay薪资总额

Known liabilities已知负债 Long-term liabilities长期负债 Merit rating考绩 Net pay薪资净额

Payroll deductions薪资扣款

Short-term note payable短期应付票据 SUTA州失业救济税 Warranty保修

Chapter 12

Bond 债券

Bond certificate债券证书 Bond indenture债券契约

Carrying (book) value of bonds债券账面价值 Discount on bonds payable应付债券折旧 Installment note分期付款期票 Market rate市场利率 Mortgage抵押权

Pension plan养老金计划 Premium on bonds债券溢价 Par value of a bond债券面值

Straight-line bond amortization债券利息直线摊销法

Chapter 13

(AFS) securities可供出售证劵 Comprehensive income综合收益

Consolidated financial statements合并财务报表 Equity method权益法

Equity securities with controlling influence具有控制权的权益类证劵 Equity securities with significant influence具有重大影响力的权益类证劵 (HTM) securities持有至到期证劵 Long-term investments长期投资 Parent母公司

Short-term investments短期投资 Subsidiary子公司

Trading securities交易性证劵

Unrealized gain (loss)未实现收益（损失）

Chapter 14

Appropriated retained earnings拨定留存收益 Authorized stock核定股本 Call price赎回价格

Callable preferred stock可赎回优先股 Capital stock股本

Changes in accounting estimates会计估计变更

Common stock普通股

Convertible preferred stock可转换优先股 Corporation股份制公司

Cumulative preferred stock累积优先股 Date of declaration股利宣告日 Date of payment股利发放日 Date of record股权登记日 Discount on stock股票折旧 Dividend in arrears积欠股利 Financial leverage财务杠杆

Large stock dividend大额股票股利

Liquidating cash dividend清算性现金股利 Market value per share每股市价 Minimum legal capital最低法定资本

Noncumulative preferred stock非累积优先股 Nonparticipating preferred stock非参与式股票 No-par value stock无面值股票 Organization expenses组建费 Paid-in capital实收资本

Paid-in capital in excess of par value资本溢价 Participating preferred stock参与式股票 Par value面值

Par value stock有面值股票 Preemptive right优先认股权 Preferred stock优先股

Premium on stock股票溢价

Prior period adjustments前期损益调整 Proxy授权委托书

Restricted retained earnings限定用途留存收益 Retained earnings 留存收益

Retained earnings deficit留存收益赤字 Reverse stock split并股

Small stock dividend小额股票股利 Stated value stock设定价值股票

Statement of stockholders’ equity股东权益表 Stock dividend股票股利 Stock options股票期权 Stock split股票分割

Stockholders’ equity股东权益 Treasury stock库藏股