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abandonment报废

abnormal shrinkage非正常损耗abnormality异常性

absorption costing全部成本法accelerated depreciation加速折旧法accomplishments成就

account帐户、会计科目accounting aycle会计循环

accounting changes会计变动

accounting horizon会计展望

accounting income会计净利

accounting policies会计政策

accounting principles board(APB)会计原则委员会accounting research pision ARD会计研究处accounting research studies,ARS会计研究丛刊accounting review会计评论

accounting sereies release会计丛刊

accounting standards pision会计准则部门accounting standards executive coomittee会计准则执行委员会accounting terminology bulletines会计名词公报accounting trends and techniques会计趋势与技术accounts receivables应收帐款

accrual basis权责发生制

accrued expenses应付费用

accrued items应计项目

accrued liability on purchase commitment应计进货合约损失accrued revenues应收收益accumulated benefit obligation累积给付义务accumulated depreciation累计折旧accumulated rights累积权利

acid-test ratio酸性测试比率acitivity method活动量法

acquisition period购建期间

acruarial gains and losses精算损益

actual cost实际成本

actual return on plan assets退休金资产实际报酬actuarial assumption精算假设

actuarial present value精算现值

actuary精算师

additional liability补列的最低退休金负债additional markup再加价

additional markup cancellation再加价取消additional paid-in capital额外投入资本

additional paid-in capital from expired warrants资本公积-逾期认股权additions增添

aditional paid-in capital资本公积

adjunct account附加科目

adjusting调整

adjustment to record inventory cost存货成本调整利益

aging of the accounts approach帐龄分析法

all financial resources concept全部财务资源观念

all-inclusive concept全涵观念

all-inclusive income concept全含所得观念

allowance for doubtful accounts备抵坏帐

allowance for fair value adjustment备抵评价

allowance for repairs and maintenance备抵维修费用

allowance method备抵（评价）法allowance to reduce deferred tax asset to expected realizable value递延所得税备抵评价allowance to reduce inventory to market备抵存货跌价

allowance to reduce long-term investments to market备抵长期投资跌价损失allowance to reduce short-term investments to market备抵短期投资跌价损失american accounting association(AAA)美国会计学会

american institete of certified public accountants(AICPA)美国会计师协会amortization摊销

amount of an annuity due到期年金终值

amount of an ordinary annuity普通年金终值

analysis of long-term solvency长期偿债能力分析analysis of return on investment投资报酬分析

analysis of short-term liquidity短期偿债能力分析announcement date认股权宣告日

annual effective tax rate全年有效税率

annuity年金

annuity due到期年金

annuity method年金法

antidilutive effect反稀释效果

APB opinion & statements APB发布的意见书及声明书appraisal system评价法

appraisal value评定价值

appropriaed指拨

appropriated retained earnings已指拨保留盈余appropriation of retained earnings盈余的指拨

asset expenditure资本支出

asset gains and losses退休金资产损益

asset/liability method资产负债法

asset-linked bonds实物偿还公司债

assets acquired by exchange 资产抵换

assigned accounts receivable设定担保应收帐款

assigned value设定价值

assignment of accounts receivable应收帐款担保借款associating cause and effect因果关系直接配属

attribute属性

attribution摊计

auditor's report会计师的查核报告

authorized capital stock核准发行股份

available for sale备供出售者

available-for-sale securities备供出售证券

average collection period帐款收回平均天数

average days to sell the inventory存货周转平均天数

bad debt expense坏帐费用

balance sheet approach资产负债表法

bank overdraft银行透支

bank reconciliation银行往来调节表

bank statement对帐单

bargain purchase option优惠承购权

bargain renewal option优惠续组权

base inventory 基期存货

base year基期

basic accounting equation会计基本方程式

basic principles基本原则

basic pstulates基本公设

bearer bonds息票公司债

beneficiary受益人

benefit due to loss carryback亏损递转以前年度的所得税利益benefit due to loss carryforward亏损递转以后年度的所得税利益benefits/years-of-service approach服务年资给付法

best-efforts underwriting代销

betterment改良

big/lilttle GAAP全部/部分（简易）会计准则billings on construction in process预收工程款

bonds outstanding method流通额法

bonds outstanding method债券流通法

bonds payable应付公司债

bonus and profit sharing plan员工奖金及分红

book value method帐面价值法

book value of net assets acquired股权净值

call premium收回溢价

call price赎回价格

call provisions收回条款

callable bonds可收回公司债

callable preferred stock可收回优先股

CAP accoounting research bulletins CAP分布的会计研究公报

capital expenditure资本支出

capital lease资本租赁

capital maintenance approach资本维持法

capital stock股本

capital stock subscribed已认购股份

capital surplus资本公积

capitalization of interest利息资本化

carrying value帐面价值

cash disbursement现金支出簿

cash discount现金折扣

cash pidends现金股利

cash equivalents约当现金

cash flow analysis and the funds statement现金流量分析与资金表

cash flows from operation activities营业活动的现金流量

cash over and short现金短溢

cash receipts journal现金收入簿

cash surrender value of life insurance人寿保险退保现值（现金解约价值）cashier's checks银行本票

casualty loss and insurance以外损失及保险

ceiling市价上限

certificate checks保付支票

certificates of deposit定存单

change funds找零金

change in the present value method现值变动法

changes in accounting estimate会计估计的变动

changes in accounting principle会计原则变动

changes in reporting entity编制报表主体变动

charge to accumulated depreciation冲销累计折旧

charge to asset account记入资产帐户

cinsistency一致性

claim请求权

closed corporations非公开发行公司

closing结帐

coinsurance clause共保条款

collection method收现法

combined operating loss综合营业亏损

combined operating profit综合营业净利

combined revenues综合收益

committee on accounting procdure(CAP)会计程序委员会

committee reports专题报告

commodity-backed bonds实物偿还公司债

common carrier移交运送人

common stock普通股

common stock equivalents约当普通股

common stock subscribed已认普通股股本

common-size financial statements共同比财务报表comparability比较性

comparative analysis比较分析

comparative statements比较报表

compensated absences休假给付

compensating balance补偿性存款余额(借款回存) compensation cost酬劳成本

compensatory plans酬劳性计划compensatory stock option plan酬劳性认股计划completed perfomance method全部履行法

completed-contract method全部完工法

complex capital structure复杂资本结构

composite method组合折旧法

compound interest method复利法

comprehensive allocation全面分摊comprehensive approach全面改革法comprehensive income综合净利comprehensive income(loss)综合损益

computer software costs电脑软件成本

concept观念

concept of flexible reporting弹性报道的概念conceptual framwork理论体系

condemnation政府征收

condensed income statement简明损益表conservatism稳健原则

consignee承销人

consignment-in承销品

consignment-out寄销品

consignor寄销人

consistency一致性

consolidated revenues合并收益

construction pidends建设股利

construction in process在建工程

container deposits容器及瓶箱押金contingencies或有事项

contingent issuance或有发行

contingent issuance agreement或有发行股份的合约contingent liabilities或有负债

contingent payment或有性支付

continuing franchise fees后续权利金

continuity convention持续经营惯例

contra account抵减科目

contributed capital投入资本

contribution clause多重保险条款contributory pension plans相对提拨退休金办法controlling account统制帐户

controlling interest控制能力

conventional retail method传统零售价法conventions惯例

convertible bonds可转换公司债convertible preferred stock可转换优先股copyrights著作权，版权

corridor approach走廊法

cost add markup contract成本加价合约

cost allocation method成本分摊法

cost depletion method成本折耗法

cost flow assumption成本流动假设

cost index成本指数

cost method成本法

cost of doing business从业成本

cost of goods manufactured产成品成本

cost of installment sales分期付款销货成本

cost priociple; historical cost principle历史成本原则

cost recovery method成本回收法

cost-benefit constraint成本效益限制

costs of construction工程成本比例法

costs of issuing bonds公司债发行成本

cost-to-cost method工程成本比例法counter-balancing errors互相抵消的错误coupon bonds息票公司债

coupon rate息票利率

coupons兑换券

covenants债务条款

credit贷

credit card sale信用卡销货

credit tatings信用评级

cross reference互注索引

cumulative catch-up manner累积调整方式cumulative deficit累积亏损

cumulative effect累积影响数

cumulative effect adjustment当期调整法

cumulative effect of change in accounting principle会计原则变动累积影响数

cumulative effect of changes in accounting principle会计原则变动累积影响数cumulative preferred stock累积优先股

current adjustment当期调整法

current assets流动资产

current liabilities流动负债

current maturities of long-term debts长期负债一年内到期部分current operating concept当期营业观念

current operating income concept当期营业所得观念current tatio流动比率

current tax expense(benefit)当期所得税费用（利益）current value现值

date of annoucement宣告日

date of declaration股利宣告日

date of expiration过期失效日

date of ex-right除权日

date of payment股利发放日

date of record股利基准日

dealers profit or loss经销商损益

debenture bonds无担保公司债

debit借

debit and credit rules借贷法则

debt conversion expense债券转换费用

debt securities债务证券

debt to stockholders' equity负债对股东权益比率debt to total assets ratio负债比率

decision usefulness决策有用性

decreasing charge method递减法

deductible amount可减除金额

deductible temporary difference可减除暂时性差异deductible value-added taxes留抵税额

deep discount bonds高折价公司债defeasance of debt代位清偿

deferred annuity递延年金

deferred charge递延借项

deferred compensation cost递延酬劳成本

deferred credits递延贷项

deferred gross profit递延销货毛利

deferred items递延项目

deferred method递延法

deferred payment contract递延付款合约

deferred pension cost递延退休金成本deferred recognition递延认列

deferred tax asset递延所得税资产

deferred tax credit递延所得税抵减deferred tax expense(benefit)递延所得税费用（利益）deferred tax liability递延所得税负债defined benefit plans确定给付退休金办法defined contribution plans确定提拨退休金办法depletable assets递耗资产

depletion折耗

deposit in transit在途存款

depreciabale assets折旧性资产depreciable cost折旧成本

depreciation base折旧基础

depreciation expense折旧费用

derivative financial instruments衍生性金融商品detailed program design详细程序设计development costs开发成本

development stage创业期间

development stage发展阶段

dicision usefulness决策的有用性differential reporting 差别报导

dilutive effect稀释作用

direct financing lease直接融资租赁

direct method直接冲销法

direct method直接法

direct pricing直接评价法

direct write-off method直接冲销法discontinued segment停业部门

discount on bonds payable公司债折价

discount on notes payable应付票据折价

discount on notes receivable应收票据折价

discount on transferred accounts receivable应收帐款转让折价discounted present value折现值

discounting折算现值

discounting notes receivable应收票据贴现discounts折价

dishonored notes receivable拒付票据、催收票据disovery value发现价值

disposal date处分日

distributions to owners分配给业主

pidend during constructon period建设股息

pidend in arrears特别股积欠股利pidend pay-out ratio股利支付率

pidend preference股利分配优先权pidend revenue股利收入

pidend stock除息股

pidend yield ratio股利收益率

pidend-on stock附息股

dollar-periods method金额期间法

dollar-valur LIFO retail method金额后进先出零售价法dominant industry segment主要产业部门

donated assets受赠资产

donated treasury stock受赠的库藏股票

double-declining-balance method双倍余额递减法

double-entry bookkeeping复式簿记

double-extension method双重乘算法

downstream sales顺流交易

down-stream sales顺流销货

dual presentations双重表达

due process审慎程序

dynamic statements动态报表

earings per share每股盈余

early extinguishment提前偿付

earned已赚得

earned surplus盈余公积

earning盈余

earning per share每股盈余

economic entity assumption经济主体假设

economic income经济所得

economic substance over legal form经济实质重于法律形式economical factors经济因素

economis order quantity经济购买量

effective interest method利息法

effective interest rate method实际利率法

effective rate有效利率

effective yield实际利率、市场利率、有效收益率efficient market hypothesis效率市场假说

efforts-expended method工时进度比例法

emerging issues task force紧急问题处理小组

employee bonus agreement员工红利约定

employee discount员工折扣

employee stock option plan员工认股计划

environmental liabilities环境污染防治负债

equity method权益法

equity securities权益证券

equivalent percentage of interest约当持股比例

estimated items估计项目

estimated liability for premium估计赠品负债

estimated liability under warranties估计产品保证负债

estimated loss on purchase commitment进货合约损失

estimated residual value估计残值

excess earnings approach超额盈余法

excess of additional pension liability over unrecognized prior service cost and net assets or net obligation exchangable可交换性

exchange rate effects汇率变动的影响

ex-pidend date除息日

executory contract双务契约

executory costs履约成本

exercise of call privilege行使赎回权

expected return on plan assets退休金资产预期报酬

expense warranty accrual method保证费用计提法

expense warranty approach保证费用计提法

experience gain and loss经验损益

expiration date of the rights认股权行使截止日

expiration of return-right method退货权逾期法

exploration costs勘探成本

export sales外销销货

ex-right stock除权股

extinguishment of debt债务清偿

extraordinary gain(loss)非常损益

extraordinary repairs大修

face amount面值

face rate票面利率

factor客帐代理商

factoring or sale of accounts receivable出售应收帐款

factory supplies inventory物料存货

feedback value回馈价值

fictional capital gain虚构资本利得

financial accounting fundation财务会计基金会

financial accounting standards advisory council财务会计准则咨询委员会financial accounting standards board(FASB)财务会计准则委员会

financial capital财务资本

financial flexibility财务弹性

financial income财务所得

financial instruments理财工具

financial leverage index财务杠杆指数

financial mobility财务机动性

financial reporting release财务报告丛刊

financing activities理财活动

finished goods inventory产成品存货

firm underwriting确定承销

first-in first-out先进先出

fixed assets固定资产

fixed price contract固定价款合约

flat benefit pension plans定额给付退休金办法flexibility弹性

floating浮动

floor市价下限

flow流量

flow-through method当期认列法

footnotes附注

foreigan operations segments国外营运部门

forwards期约

four-column bank reconciliation四栏式银行往来调节表fractional share right畸零股权

fractional share rights畸零股

fractional year depreciation不满一年的折旧计算franchise revenue加盟特许收入

franchisee加盟员

franchises特许权

franchisor加盟主

free on board destination目的地交货

free on board shipping point起运点交货

full costing全部成本法

full disclosure principle充分披露原则

full-cost approach全部成功法

fully diluted earnings per share完全稀释每股盈余functional causes功能因素

functional factors功能因素

functional pricing功能评价法

funded pension plans提拨基金的退休金办法funded status基金提拨状况

funded status of pension plan退休办法的提拨状况funds基金

funds statement资金状况表

future amount of an annuity due到期年金终值

future amount of an ordinary annuity普通年金终值

futures期货

futures contract期货合约

gain contingencies或有利得

gain on debt restructuring债务整理利益

gain(loss) on conversion of bonds公司债转换（损）益

gain(loss) on disposal of ? Division处分停业部门损益

gain(loss) on sale of short-term investments出售短期投资利益（损失）

gains or losses on PBO预计给付义务损益

general assignment(pledge)一般担保

general journal普通日记帐

general purchasing power accounting一般购买力会计

general purpose financial statement一般目的财务报表

generally accepted accounting principles(GAAP)一般公认会计原则

going concern(continuity) assumption持续经营假设

goods in transit在途商品

goodwill商誉

grant date给予日

grant of equity interest in full settlement债务人发行权益证券以清偿负债greenmail绿色信函

gross investment in leased property出租人的总投资

gross method总额法

gross price method总额法

gross profit method毛利率法

group depreciation集体折旧法

group method集体折旧法

guaranteed bonds保证公司债

guaranteed residual value保证残值

guide for implementation实物指导手册

hedge-deferral approach规避递延法

held to maturity持有至到期日

held-to-maturity securities持有至到期日证券

high ratio of returned merchandise to sales高退货率的销货

horizontal analysis水平分析

hostile takeover恶意并购

idealism理想性

identifiable intangible assets可明确辨认的无形资产

if converted method如果转换法

imapairment of value价值的减损

immediate recognition当期认列

impairment of assets资产价值减损implementation constraints操作限制

implicit rate computed by the lessor出租人的隐含利率improvements改良

imputed interest rate隐含利率，设算利率inadequacy不适用、能量不足+G668 incentive stock option plans极力型认股计划

inception of the lease租赁开始日

income before income taxes税前净利

income bonds所得公司债

income reporting所得报告

income statement approach损益表法

income summary本期损益

income tax allocation所得税分摊income tax benefit所得税利益income taxes payable应付所得税income taxes withheld扣缴所得税income(loss) from continuing operation持续经营部门损益income(loss) from discontinued operation停业部门损益increasing charge method递增折旧法incremental borrowing rate增额借款利率incremental direct costs增额直接成本incremental method增额法indexation指数换算法indirect method备抵法、间接法inpidual item approach个别比较法induced conversion引诱转换industry peculiarities行业特性industry segments产业部门inflation accounting通货膨胀会计infrequency of occurrence不常发生infrequency of occurrence不常发生

initial direct cost原始直接成本initial direct costs原始直接比例法initial franchise fee原始权利金installment accounts receivable分期应收帐款installment payment分期付款销货installment sales分期付款销货installment sales method分期付款法

in-substance defeasance of debt视同清偿intangible assets无形资产interactive quality互动品质interest costs利息成本interest on discount贴现息

interest rate swaps利率交换合约interest rate swaps利率交换interest to maturity票据利息interest-bearing note附息票据

interim debt 中期负债

interim financial statements期中财务报表interim period期中期间intermediate debt中期负债internal auditing内部稽核internal direct costs内部直接成本

internally developed内部自行发展

interperiod income tax allocation跨期所得税分配

interperiod tax allocation跨期间所得税分摊interpolation插补法

intraperiod income tax allocation同期所得税分配

intraperiod tax allocation同期间所得税分摊

inventory method盘存法

inventory turnover存货周转率

investement tax credit投资租税抵减的处理

investing actibities投资活动

investment revenue-discontinued operation停业部门投资收益

investment revenue-extraordinary非常投资收益

investment revenue-ordinary一般投资收益

issuance date认股权发行日

issuance for cash现金发行

issuance of new bonds to purchase the old bonds发行新债并从公开市场买回旧债issuance of two types of securities as a unit两种以上的证券合并发行

issue papers待研究问题通报、问题报告issued capital stock已发行股份

issues in accounting education会计教育问题研究

issurance of new bonds to exercise the call privilege发行新债并行使赎回权

joint cost联合成本

journal日记簿、分录簿

journalizing分录

junior stock plans次级股票认购计划

junk bond垃圾债券

just-in-time inventory system即时存货系统

land improvements土地改良物

lapping延期入帐

large stock peidend大额股票股利

last-in first-out后进先出

lease payments receivable应收租赁款

lease term(duration)租赁期间

leased asset under capital leases租赁资产

leasehold improvements租赁改良

leaseholds租赁费

legal capital法定资本

legal form法律形式

lessee's incremental borrowing rate承租人的增额借款利率leverage财务杠杆

leverage buyouts融资购并

leverage leases杠杆租赁

liabilities callable on demand债权人立即可收回的负债

liability pidends债票股利

liability gains and losses预计给付义务损益liability inder stock appreciation plan员工股票增殖权负债liability on discounted notes receivable票据贴现负债

liability on transferred accounts receivable应收帐款转让负债liability under capital lease租赁资产

LIFO liquidation后进先出存货的减少

lifo reserve后进先出存货准备

LIFO retail method后进先出零售价法

line of business主要行业

link chain method连锁法

liquidating pidend清算股利

liquidity流动性

liquidity index流动性指数

listed corporations上市公司

lliquidating pidends清算股利

long-term capital to fixed assets长期资金对固定资产比率long-term investments长期投资

long-term liabilities长期负债

long-term notes payable长期应付票据

long-term operational assets长期营业用资产

loss carrforward亏损递转以后年度

loss carryback亏损递转以前年度

loss contingencies或有损失

loss contingencies requiring accrual应入帐的或有损失

loss due to market dicline of inventory存货跌价损失

loss from discounting of notes票据贴现损失

loss from long-term contracts工程损失

loss on capital lease资本租赁损失

loss on expiration of stock rights认股权过期损失

loss on impairment价值减损损失

loss on purchase commitment进货合约损失

loss on repossession收回商品损失

lower of cost or market method成本与市价孰低法

lump-sum purchase整批购买

maintenance and customer support costs维护服务成本

major categories approach分类比较法

managerial accounting 管理会计manufacturers profit or loss制造商损益manufacturing cost制造成本

marginal tax rate边际税率

markdown cancellation减价取消

market method市价法

market rate市场利率

market value method市价法

market-related asset value of plan assets退休基金资产市价相关价值markup加价

matching principle配比原则

materiality重要性

maturity value到期值

measurement date衡量日

merchandise inventory商品存货

mesurability可衡量性

minimum lease payments最低租金给付额

minimum pension liability最低退休金负债

minor sale-leaseback小部分售后租回

mislead误导

mixed account混合帐户

modification of terms修改债务条件

monetary assets货币性资产

monetary items货币性项目

monetary unit convention货币评价惯例

money capital gain货币资本利得

mortgage bonds抵押公司债

moving average移动平均

multiple-items approach混合商品法

multiple-pool method多项组合法

multiple-step format多步式

multiple-step income statement多步式损益表

natural business year自然营业年度

natural resources自然资源

nearness to cash接近现金的程度

negative goodwill-badwill负商誉

net accounts receivable应收帐款净额

net additional markup净再加价

net assets or net obligations at transition过度性净资产或净给付义务net markdown净减价

net method净额法

net operation cycle净营业周期

net periodic pension cost净退休金成本

net realizable value净变现损失

net realizable value method净变现价值法

neutrality中立性

nominal account虚帐户

nominal rate名义利率

noncash issuance of capital stock非现金发行

noncompensatory plans非酬劳性计划noncompensatory stock option plan非酬劳性认股计划noncontributory pension plans非相对提拨退休金办法noncumulative preferred stock非累积优先股

noninterest-bearing note不附息票据nonmonetary exchange非货币性交换nonmonetary items非货币性项目nonparticipating preferred stock非参加优先股

nonpublic enterprises非公开发行公司nonqualified stock option plans不符合延税规定的认股计划non-reciprocal transfer非相对转移、片面转移nopar value stock无面额股

normal shrinkage正常损耗

normative规范性

note exchange for rights or pribileges以票据交换特殊权利或优惠notes exchanged for property or services以票据购买资产或劳务notes receivable dishonored(past due)拒付应收票据

notes receivables应收票据

NSF (not sufficient fund)存款不足支票

number of compounding periods复利次数

obligations under capital leases应付租赁款obsolescence过时（陈旧）

off-balance financing资产负债表外融资

off-balance-sheet financing资产负债表外融资

one transaction concept单一交易观念

open corporations公开发行公司

operating capability营运能量

operating cycle营业周期

operating lease营业租赁

operational assets营业资产

option选择权

ordinary annuity普通年金

organization costs开办费

original selling price原始售价

out of mind心不烦

out of sight心不烦

output measures产出单位比例法outstanding capital stock流通在外股份outstanding checks未兑现支票

overfunded基金超额提拨

paid-in capital投入资本

par value面额

par value method面额法

par value stock有面额股

partial allocation部分分摊

participating preferred stock参加优先股

patents专利权

pay-related pension plans与薪资水准有关的退休金办法pension benefit formula退休金给付公式

pension expense退休金费用

pension obligation退休金给付义务

pension plan assets退休基金资产

percentage approach百分比法

percentage depletion method百分比折耗法

percentage of gross profit method毛利百分比法

percentage of outstanding receivables帐款余额百分比法percentage-of-completion method完工比例法

percentage-of-receivables approach应收帐款百分比法percentage-of-sales approach销货百分比法

performance-type plans绩效型计划

period expense期间费用

periodic inventory system定期盘存制

periodicity assumption;time-peried assumption会计期间假设

permanent account实帐户

permanent difference永久性差异

perpetual inventory system永续盘存制

petty cash零用金

petty funds零用金

phase-out period停业部门处分期间

physical capital实质资本

physical causes物质因素

physical factors实体因素

physical inventory实地盘存制

piecemeal approach局部改革法

plan asset gains or losses退休基金资产损益

plant assets厂房设备

point of sale销货点

pooling of interests method权益结合法

post-balance sheet events期后事项

postdated checks远期支票

posting过帐

potentially dilutive effect潜在稀释作用

practice bulletins实务公报

predetermined price预设价格

predictive value预测价值

preemptive rights优先认股权

preferable为佳

preferred stock优先股

premium on bonds payable公司债溢价

premium on notes payable应付票据溢价premium on notes receivable应收票据溢价premiums赠品

preoperating or development stage发展阶段

prepaid expenses预付费用

prepaid income taxes预付所得税

prepaid value-added taxes进项税额

preparing financial statements决算报告

preparing trial balance试算

present amount现值

present value of an annuity due到期年金现值present value of an ordinary annuity普通年金现值present value of deferred annuity递延年金现值present value of next year's payments method下年度付款金额现值法pretax financial income税前财务所得

price index approach物价指数法

price-earnings ratio(p/e ratio)市盈率

primary earnings per share基本每股盈余principal本金

principal amount到期值

prior period adjustment前期损益调整

prior service cost前期服务成本

private coporations私营公司

probable很有可能

probable很有可能

product financing agreement产品融资合同product financing arrangement产品融资合约product master产品母版

product warranty产品售后服务保证

pro-forma amounts拟制资料

program design程序设计

project financing arrangements专案融资安排projected benefit obligation预计给付义务

proof of cash现金收支调节表property pidends财产股利

property pledged as security担保品

property rights财产权

property, plant and equipment厂房设备proportional method比例法

proportional performance method比例履行法、

prospective adjustment未来调整法、推延调整法public coporations公营公司

purchase commitments进货合约

purchase discount进货折扣

purchase journal进货簿

purchase method购买法

purchase retuen and allowance进货退出及折让qualitative品质性

qualitative characteristics品质特性

quantitative数量性

quantity discount数量折扣

quantity of goods lifo method 数量后进先出法

quasi-reorganization假改组

quick assets速动资产

quick ratio速动比率

quoted market price成交价格

rate of return on total assets总资产报酬率

ratio analysis比率分析

raw material inventory原料存货

reacquisition price收回价格

readily determinable fair value具有明确的公平价值ready marketability变现性

real account实帐户

real capital实质资本

real estate lease不动产租赁

realizable可实现

realized已实现

realized gain or loss on transfer of securities已实现转移损益realized gross profit on installment sales已实现销货毛利realized loss in impairment已实现跌价损失realized loss of market value declines已实现跌价损失rearrangement重新排列rearrangement and moving cost重新安装及转移成本reasonably possible有可能

reasonably possible有可能

receivables应收款项

receivables turnover应收帐款周转率recognizing a minimum liabitlity认列最低退休金负债reconciliation of funded提拨状况调节表recover回收

recoverability test可回收性测试redeemable preferred stock可赎回优先股refinancing再融资

refundable deposits存入保证金

refunding举借新债偿还旧债

registered bonds记名公司债

reinstallation重新安装

related party transactions关系人交易

relative sales value method相对售价法

relevance相关性

reliability可靠性

relizable可实现

relized已实现

remote极少可能

remote极少可能

reorder point起购点

reorganization公司重整

repairs and maintenance修理与维护

repayment at maturity到期直接偿付

replacement cost重置成本

replacement method重置法

replenish of petty cash零用金的拨补

reportable segments应个别披露资讯部门repossessed merchandise收回商品存货

representational faithfulness忠实表达

research and development costs研究开发支出（成本）

research monograph研究论丛

reserve准备

reserve for self-insurance 自保准备

reserves for general loss contingencies计提或有损失准备

residual value残值

restoration costs回复原状成本

restricted retained earnings已指拨保留盈余

restructured debts(payables)应付整理债务

retail inventory method-average cost平均成本零售价法

retail inventory method-FIFO先进先出成本零售价法

retail inventory method-lower of FIFO cost or market先进先出成本与市价孰低零售价法retail method零售价法

retained earnings保留盈余

retirement method报废法

retroactive benefits追溯给付

retroactive restatement追溯重编法

return of capital资本的退回

return on capital资本的报酬+G790

return on investment投资报酬率

returnable deposit存入保证金

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