会计辞典 第3版【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

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AAbacus 算盘，《算盘》1

Abandonment 放弃1

Abatement 撤销，冲销1

ABC 作业成本法1

ABC Method ABC分类法1

Abnormal Spoilage 非正常损坏2

Absorb 吸收，纳入，分配2

Absorption Costing 完全成本计算法2

Abusive Tax Shelter 滥用的避税手段2

Academy of Accounting Historians 会计史学家学会3

Accelerated Cost Recovery System(ACRS) 加速成本回收制度3

Accelerated Depreciation 加速折旧3

Acceleration Clause 递加条款，提前偿付条款4

Acceptable Quality Level(AQL) 可接受质量水平，合格质量水准，验收质量标准4

Acceptance 承兑，银行承兑汇票，承诺4

Acceptance Sampling 验收抽样，认可抽样4

Access Time 存取时间5

Accommodation Endorsement 融通背书5

Account 账户，账5

Accountability 经管责任，会计责任5

Account Analysis 账目分析，账户分析5

Accountancy 会计工作6

Accountant 会计师，会计人员6

Accountant in Charge 会计主管，主办会计6

Accountant 《会计师》6

Accountants for the Public Interest(API) 公益会计师协会6

Accountants'Index 《会计师索引》6

Accountants International Study Group(AISG) 会计师国际研究小组7

Accountant's Liability 会计师责任7

Accountant's Magazine 《会计师杂志》7

Accountant's Responsibility 会计师职责7

Account Form 账户式7

Accounting 会计学，会计8

Accounting Change 会计变更8

Accounting Control 会计控制，会计监督8

Accounting Convention 会计惯例8

Accounting Cushion 会计缓冲，会计准备9

Accounting Cycle 会计循环9

Accounting Entity 会计主体9

Accounting Equation 会计等式，会计恒等式9

Accounting Error 会计差错，会计误差10

Accounting Event 会计事项10

Accounting Hall of Fame 会计名人堂10

Accounting Historians Journal 《会计史学家杂志》10

Accounting Information System(AIS) 会计信息系统10

Accounting Interpretation 《会计解释公告》10

Accounting Manual 会计手册11

Accounting Measurement 会计计量11

Accounting Period 会计分期，会计期间11

Accounting Policies 会计政策11

Accounting Postulate 会计假设11

Accounting Practice 会计实务12

Accounting Principles 会计原则12

Accounting Principles Board(APB) 美国会计原则委员会12

Accounting Procedure 会计程序12

Accounting Profits 会计利润12

Accounting Rate of Return 会计报酬率12

Accounting Records 会计记录，会计簿籍12

Accounting Research Bulletins(ARB) 《会计研究公报》13

Accounting Review 《会计评论》13

Accounting Risk 会计风险13

Accounting Series Releases(ASRS) 《会计系列文告》13

Accounting Software 会计软件13

Accounting Standard 会计准则13

Accounting Standards Committee 英国会计准则委员会14

Accounting Standards Executive Committee(AccSEC) 美国会计准则执行委员会14

Accounting System 会计制度，会计系统14

Accounting Trends and Techniques 《会计趋势和技术》14

Accounting Valuation 会计计价14

Accounts Payable 应付账款14

Accounts Receivable 应收账款14

Accounts Receivable Discounted 应收账款贴现15

Accounts Receivable Turnover 应收账款周转率15

Accretion 增值15

Accrual Accounting 应计制会计，权责发生制会计15

Accrued Assets 应计资产15

Accrued Expenses 应计费用15

Accrued Liabilities 应计负债16

Accrued Revenue 应计收入16

Accumulated Benefit Obligation 累计给付义务16

Accumulated Depreciation 累计折旧16

Accumulated Earnings Tax 累计收益（盈余）税16

Accumulated Income 累计收益16

Accumulation 累计额，资本增益17

Accuracy 准确性17

Acid Test Ratio 酸性测试比率17

Acquired Surplus 购并公积17

Acquisition Cost 购置成本，取得成本17

Activity 作业，活动18

Activity Account 作业账户18

Activity Accounting 作业会计18

Activity Analysis 作业分析18

Activity Attributes 作业属性18

Activity Base 作业基础18

Activity-Based Budgeting(ABB) 作业预算编制18

Activity-Based Costing(ABC) 作业成本法18

Activity-Based Management(ABM) 作业管理19

Activity-Based System 作业体系19

Activity Capacity 作业能力19

Activity Center 作业中心19

Activity Cost Assignment 作业成本分配19

Activity Cost Driver 作业成本动因19

Activity Cost Pool 作业成本库19

Activity Dictionary 作业词典19

Activity Driver Analysis 作业动因分析20

Activity Level 作业水平20

Activity Sequence-Sensitive 作业次序敏感度20

Actual Cost 实际成本20

Actuarial 精算20

Actuarial Basis of Accounting 精算会计20

Actuarial Cost Method 精算成本法20

Actuarial Funding Method 精算基金法21

Actuarial Gains,Losses 精算损益21

Actuary 精算师21

Additional Paid-in Capital 其他投入资本，资本公积21

Adequate Disclosure 充分披露，适当披露21

Adjunct Account 附加账户21

Adjustable Rate Loan 可调整利率贷款22

Adjusted Basis 调整后基数22

Adjusted Gross Income(AGI) 调整后总收益22

Adjusting Journal Entry 调整分录，调整日记账分录22

Adjustment 调整22

Administered Price 操纵价格，管理价格23

Administrative Accounting 经营管理会计23

Administrative Budget 行政管理预算23

Ad Valorem Tax 从价税23

Advance 预付款项23

Advanced Manufacturing Environment 先进制造环境24

Adverse Opinion 否定意见24

Affiliated Company 联属公司，附属公司24

Agency 代理24

Agency Costs 代理成本24

Agency Fund 代理基金24

Aging of Accounts 账龄分析24

Agreed-Upon Procedures 商定程序25

AIS 会计信息系统25

Algebraic Method 代数法25

Alimony Payment 生活费支付25

All Inclusive Income Concept 总括收益观，损益满计观25

Allocate 分配，分摊26

Allocated Common Costs 共同成本分配26

Allocation 分配，分摊26

Allotment 拨款26

Allowance 合理损耗，折让，备抵26

Allowance for Bad Debts 备抵坏账27

Allowancc Method 备抵法27

All-Purpose Financial Statement 通用财务报表27

Alpha Risk 阿尔法风险，第一类风险28

Alternative Cost 变换成本，替代成本28

Alternative Minimum Tax(AMT) 替代性最低税额28

American Accounting Association(AAA) 美国会计学会28

American Institute of Certified Public Accountants(AICPA) 美国注册会计师协会28

American Society of Women Accountants(ASWA) 美国女会计师协会28

American Women's Society of Certified Public Accountants(AWSCPA) 美国女注册会计师协会29

Amortization 摊销29

Amortize 摊销29

Amount of $1 一美元的本利和，一美元的复利终值29

Amount Realized 已实现金额29

Analysis of Variances 差异分析29

Analytical Review 分析性复核30

Analytical Test 分析性测试30

Analyze 分析31

Annual Budget 年度预算31

Annualize 按年计算，年度化31

Annual Report 年度报告31

Annuity 年金31

Annuity Due 即付年金，期初年金31

Annuity in Arrears 积欠年金32

Annuity Method of Depreciation 年金折旧法32

Antedate 提前日期32

Antidilutive 反稀释32

Antitrust Laws 反托拉斯法，反垄断法32

APB Opinion 《美国会计原则委员会意见书》32

Application Program 应用程序32

Applied Cost 已分配成本33

Applied(Absorbed)Overhead 已分配制造费用33

Appraisal 估价，重估价，鉴定33

Appraisal Capital 重估资本，增值资本33

Appraisal Costs 鉴定成本33

Appraisal Method of Depreciation 估计折旧法33

Appraisal Value 估价，评估价值34

Appreciation 增值34

Appropriated Retained Earnings 已拨定留存收益34

Appropriation 核定经费，拨定34

Appropriation Account 核定经费账户34

Arbitrage 套利，套汇34

Arithmetic Mean 算术平均数35

Arm's Length Transaction 正常交易35

Arrears 积欠，欠款35

Articles of Incorporation 公司章程35

Articles of Partnership 合伙章程35

Articulate 勾稽35

Artificial Intelligence(AI) 人工智能35

ASCII(American Standard Code for Information Interchange) 美国标准信息交换码36

Assembly Language 汇编语言36

Assessable Capital Stock 可追缴股本36

Assessed Value （征税）估定价值，课税值37

Assessment 征税估价37

Asset 资产37

Asset Depreciation Range(ADR) 资产折旧年限幅度37

Asset Turnover 资产周转率38

Assignment Method 分配法38

Assignment of Accounts Receivable 应收账款转让38

Associated with 关联，附带38

Association of Government Accountants(AGA) 政府会计师协会38

Assumptions Underlying Cost-Volume-Profit(CVP)Analysis 本量利分析下的假设38

Assurance Services 认证服务39

At Par 按面值39

At-Risk Rules 在险规则39

Attest 鉴证39

Attest Function 鉴证职能39

Attorney's Letter 致律师信函40

Attribute Sampling 属性抽样40

Attribution 归因，归属40

Audit 审计40

Auditability 可审计性41

Audit Committee 审计委员会41

Audit Cycle 审计循环41

Andit Guide 《审计指南》41

Auditing Evidence 审计证据42

Auditing Procedure 审计程序42

Auditing Process 审计过程42

Auditing Standards 审计准则42

Auditing Standards Board(ASB) 美国审计准则委员会43

Audit Opinion 审计意见43

Audit Program 审计计划43

Audit Report 审计报告43

Audit Risk 审计风险44

Audit Software 审计软件44

Audit Test 审计测试44

Audit Trail 审计线索44

Authority 权威，权力45

Authorized Capital Stock 法定股本45

Autocorrelation 自相关45

Automatic Error Correction 自动的错误修正46

Autonomous 自主性46

Average 平均数46

Average Age of Inventory 平均存货周转天数46

Average Cost Flow Assumption 平均成本流转假设46

Average Costing 平均成本计算法46

Average Cost of Capital 平均资本成本47

Average Inventory 平均存货47

Average Life 平均寿命47

Average Rate of Return 平均报酬率47

Avoidable Cost 可避免成本47

BBack Charge 拖欠的费用48

Backflush Costing 反冲成本计算法48

Back Order 延期交货48

Back Up 备份48

Backup Withholding 额外扣缴48

Bad Debt 坏账49

Bad Debt Expense 坏账费用49

Bad Debt Recovery 坏账回收49

Bailment 委托49

Bailout Payback Method Payback Period 保全还本期间法50

"Bait Records" 诱饵记录50

Balance 余额，平衡，结余50

Balanced Budget 平衡预算50

Balanced Scorecard 平衡计分卡50

Balance of Payments 国际收支差额50

Balance of Retained Earnings 留存收益表51

Balance of Trade 贸易差额51

Balance Sheet 资产负债表51

Balance Sheet Account 资产负债表账户51

Balloon 最后一笔特大的分期偿付款51

Bank Balance 银行存款余额52

Banker's Acceptance 银行承兑汇票52

Bank Reconciliation 银行往来调节表52

Bankruptcy(Business) 破产（企业）52

Bankruptcy(Personal) 破产（个人）53

Bankruptcy Prediction 破产预测53

Bank Statement 银行对账单53

Bargain Purchase 优惠购买54

Bargain Purchase Option （承租人）优惠购买选择权54

Bargain Renewal Option （承租人）优惠续租选择权54

Barter 物物交换，实物交易54

Base Period 基期54

Base Stock 基本存量55

Base Stock Method 基本存量法55

BASIC(Beginners All-purpose Symbolic Instruction Code) BASIC语言（初学者通用符号指令代码）55

Basic Feasible Solution 基本可行解55

Basing Point 基点55

Basis 基准56

Basis-of Accounting 会计基础56

Basket Purchase 趸批购买，一揽子购买56

Batch-Level Activities 批量作业56

Batch Processing 分批加工，批处理56

Baud 波特56

Bayesian Probability 贝叶斯概率56

Bear 卖空者，空头56

Bearer Bond 无记名（公司）债券57

Beginning Inventory 期初存货57

Behavioral Accounting 行为会计57

Bellwether Security 向导证券，指标证券57

Benchmarking 基准，标杆57

Benchmarking(Best Practices) 基准（最好的实务）57

Beneficiary 受益人58

Benefit Approach to Pensions 养老金给付法58

Bernoulli Box 伯努利盒58

Best Practices 最好的实务58

Beta 贝塔，β58

Beta Alpha Psi 会计大学生联谊会59

Beta Distribution 贝塔分布59

Beta Risk 贝塔风险59

Betterment 改良59

Bid and Asked 出价和要价59

Billings on Long-Term Contracts 长期合同的账单59

Bill of Activities 作业清单59

Bill of Exchange 汇票59

Bill of Lading 提单59

Bill of Materials(BOM) 用料清单60

Bill of Sale 销售契约60

Binary Coded Decimal(BCD) 二进制编码的十进制60

Bit 比特60

Blanket Appropriation 总括拨款60

Blanket Insurance 总括保险，综合保险60

Blind Entry 未加说明的分录60

Block Diagram 结构图，方块图60

Block Sampling 分组抽样60

Blue Chip 蓝筹股，热门股票61

Blue Sky Law 《蓝天法》61

Board of Directors 董事会61

Boilerplate 样板文件61

Bond 债券，公债，保证金，保险单61

Bond Conversion 债券转换62

Bond Discount 债券折价62

Bond Fund 债券基金62

Bond Indenture 债券契约62

Bond Issue Costs 债券发行成本62

Bond Outstanding Method 未清偿债券法63

Bond Premium 债券溢价63

Bond Ratings 债券评级63

Bonus Method 红利法63

Book 账簿，记账64

Book Balance 账面余额64

Book Inventory 账面盘存（存货）64

Bookkeeper 记账员，簿记员64

Bookkeeping 记账，簿记64

Bookkeeping Cycle 簿记循环64

Book of Original Entry 原始分录簿，原始账簿64

Book Value 账面价值64

Book Value Method 账面价值法65

Book Value Per Share 每股账面价值65

Boolean Algebra 布尔代数65

Boot 导入，启动，贴补款，附得利益65

Bottleneck 瓶颈66

Bottom Line 账本底线，概要，结果66

Branch Accounting 分支机构会计66

Break-Even Analysis 保本分析，损益平衡分析66

Break-Even Chart 保本图，损益平衡图67

Break-Even Equation 保本方程式67

Break-Even Point 保本点68

Break-Even Sales 保本销售68

Break-Even Time 收支平衡的时间68

Bridge Loan 过渡性贷款，过桥贷款68

Brokerage Fee 经纪人佣金68

Broker Call Loan 经纪人通知放款68

Budget 预算69

Budgetary Accountability 预算会计责任69

Budgetary Slack 预算的松弛69

Budget Committee 预算委员会69

Budget Control 预算控制70

Budgeted Balance Sheet 预计资产负债表70

Budgeted Income Statement 预计利润表70

Budget Information 预算信息70

Budgeting Fund 预算基金70

Budgeting Models 预算模型70

Budget Manual 预算手册70

Budget Planning Calendar 预算计划编制日程表71

Budget Report 预算报告71

Budget Variance 预算差异71

Buffer 缓冲区71

Bug 程序缺陷，瑕疵72

Bull 买空者，多头（买空），价格上涨的72

Business Combination 企业合并，企业联合72

Business Cycle 商业循环，经济循环，经济周期72

Business Expense Deduction 企业费用减除72

Business Intelligence 业务智能72

Business Process 业务流程73

Business Process Reengineering(BPR) 业务流程再造73

BusinessWorks 企业集成软件73

By-Product 副产品73

Byte 字节73

CCafeteria Plan 自助餐计划74

Call 买权，购股权，赎回，回购74

Callable Bond 可提前赎回的债券，可随时兑付的债券74

Callable Security 可提前赎回的证券74

Call Loan 通知放（贷）款74

Call Premium 收兑溢价，提前赎回溢价，期权75

Call Price 提前赎回价格75

Call Provision 提前赎回（证券）条款75

CA Magazine 《特许会计师杂志》75

Canadian Institute of Chartered Accountants(CICA) 加拿大特许会计师协会75

Cancelled Check 注销支票，付讫支票75

Capacity 生产能力75

Capacity Costs 生产能力成本76

Capacity Management 生产能力管理76

Capacity Requirements Planning(CRP) 生产能力需求计划76

Capital 资本77

Capital Account 资本账户77

Capital Addition 资本增加77

Capital Asset 资本性资产77

Capital Asset Pricing Model(CAPM) 资本资产定价模型78

Capital Budget 资本预算78

Capital Budgeting 资本预算编制78

Capital Decay 资本衰减79

Capital Expenditure 资本性支出79

Capital Expenditure Budget 资本性支出预算79

Capital Gain 资本利得，资本收益79

Capital Intensive 资本密集型79

Capital Investment Decisions 资本投资决策80

Capitalization of Earnings 收益资本化80

Capitalization of Interest 利息资本化80

Capitalize 资本化80

Capital Lease 资本租赁80

Capital Leverage 资本杠杆作用80

Capital Loss 资本损失81

Capital Maintenance Concept 资本保全观81

Capital Market 资本市场81

Capital Projects Fund 资本项目基金81

Capital Rationing 资本限额，资本分配81

Capital Recovery Allowance 资本回收备抵81

Capital Stock 股本81

Capital Stock Subscribed 认缴股本82

Capital Structure 资本结构82

Capital Surplus 资本公积，资本盈余82

Carrying Charge 持产费用，资产置存费用82

Carrying Costs 储存成本82

Carrying Value 账面价值82

Carryover Basis 遗留制，结转制82

Cash 现金，现款83

Cash Basis Accounting 收付实现制会计，现金收付制会计，现金制会计83

Cash Budget 现金预算83

Cash Disbursement Journal 现金支出日记账83

Cash Discount 现金折扣84

Cash Dividend 现金股利84

Cash Equivalent 现金等价物84

Cash Equivalent Value 现金等值84

Cash Flow 现金流转（量）84

Cash Flow Forecasting 现金流量预测85

Cash Flow Ratios 现金流量比率85

Cash-Flow Statement 现金流量表85

Cash Flows to Assets 现金流量与资产比85

Cash Flows to Sales 现金流量与销售收入比85

Cash-Flow-to-Capital-Expenditures Ratio 现金流量与资本支出比率86

Cash-Flow-to-Total-Debt Ratio 现金流量与负债总额比率86

Cash Flow Yield 现金流量收益率86

Cash-Generating Efficiency 现金产出效率86

Cashier's Check 本票，银行本票86

Cash Payments Journal 现金支付日记账86

Cash Receipts Journal 现金收入日记账86

Cash Shortage and Overage 现金短缺和溢余86

Cash Surrender Value 现金退保金87

Cash-to-Current-Liabilities Ratio 现金与流动负债比87

Casualty Loss 灾害损失87

Catalog 目录87

Cathode Ray Tube(CRT) 阴极射线管87

CDP(Certificate in Data Processing) 数据处理证书88

CD-ROM(Compact Disk Read Only Memory) 光盘只读存储器88

Ceiling 限价，上限88

Cell 单元88

Cellular Manufacturing 小型制造业88

Central Administration Costs 总部管理成本88

Central Beta Risk 主要的贝塔风险88

Centralization 集中化，集权化88

Central Limit Theorem 中心极限定理89

Central Processing Unit(CPU) 中央处理器89

Certainty 确定性89

Certainty Equivalent 确定的约当值89

Certified Management Accountant(CMA) 注册管理会计师90

Certificate of Deposit(CD) 存款证，存款单90

Certified Accountant 公认会计师90

Certified Check 保付支票91

Certified Financial Planner(CFP) 注册理财师91

Certified Financial Statement 审定的财务报表，审定的决算表91

Certified in Financial Management(CFM) 注册财务管理师91

Certified Information Systems Auditor(CISA) 注册信息系统审计师91

Certified Internal Auditor(CIA) 注册内部审计师92

Certified Public Accountant(CPA) 注册会计师92

Chain Links 环链92

Chance Variances 偶然性差异92

Change in Accounting Estimate 会计估计变更92

Change in Accounting Principle 会计原则变更93

Change in Reporting Entity 报告主体变更93

Chapter 7 （《破产法》）第7章93

Chapter 11 （《破产法》）第11章93

Chapter 13 （《破产法》）第13章94

Charge 借方，借记，赊购94

Charge and Discharge Statement 信托财产收支报表，遗产收支报表94

Charitable Contributions Deduction 慈善捐献扣除94

Chartcred Accountant(CA) 特许会计师94

Chartered Financial Analyst(CFA) 特许财务分析师95

Chartered Financial Consultant(ChFC) 特许财务顾问95

Charting 图表分析95

Chart of Accounts 账户一览表，会计科目表95

Chattel Mortgage 动产抵押96

Check 支票，核对96

Check Digit 核对数字96

Chief Financial Officer(CFO) 财务总监96

Circulating Capital 流动资本，周转资金96

Classical Probability 古典概率96

Classification of Assets 资产分类97

Classification of Liabilities 负债分类97

Classification of Stockholders'Equity 股东权益分类97

Classified Stock 分等股本97

Clayton Antitrust Act 《克莱顿反托拉斯法》97

Clean Opinion 清洁意见98

Clean Surplus Concept 净盈余概念98

Clearing Account 整理账户，过渡账户，暂记账户98

Clearing House Statement 票据交换所清单98

Closed Corporation 股份不公开公司98

Closed-End Mutual Fund 封闭型互助基金公司98

Closed System 结转制度98

Closely Held Corporation 不公开招股公司98

Closely Held Stock 不公开股份98

Closing Entry 结账分录99

Cluster Sampling 整群抽样99

CM 边际贡献99

CMA Magazine 《注册管理会计师杂志》99

COBOL 商业通用语言99

Code of Professional Ethics 职业道德守则99

Coding of Accounts 账户代码，科目代码100

Coefficient of Determination 判定系数100

Coefficient of Variation 变异系数100

Coinsurance Clause 共同保险条款101

Collateralize 抵押101

Collectibles 收藏品101

Collection Period 应收账款回收期101

College Funds 大学基金101

Combination 联合，联营，企业合并102

Combined Financial Statement 联合财务报表，汇总财务报表102

Comfort Letter 告慰信102

Commercial Paper 商业票据103

Commitment 承诺，约定，约定付款103

Committed Cost 约束性成本103

Committee on Accounting Procedure 会计程序委员会103

Commodities Futures 商品期货103

Common Business Oriented Language(COBOL) 商业通用语言，COBOL语言104

Common Cost 共同成本104

Common Size Financial Statement 同比财务报表104

Common Stock 普通股104

Common Stock Equivalent 等同普通股，约当普通股104

Communication between Predecessor and Successor Auditors 前任和后任审计师之间的交流105

Comparability 可比性105

Comparative Statement 比较报表105

Comparative Statement Approach 比较报表法105

Compensated Absence 休假给付105

Compensating Balance 补偿性余额，最低存款余额106

Compensatory Stock Option 酬劳性认股权106

Competitive Benchmarking 竞争性基准106

Compilation 编辑，编制，编译程序106

Compiler 编译程序107

Completed Contract Method 全部完工法107

Complex Capital Structure 复杂资本结构107

Compliance Audit 符合性审计，合规性审计107

Compliance Test 符合性测试108

Composite Break-Even Point 综合保本点108

Composite Depreciation 综合折旧109

Composition 债务和解109

Compounding Period 复利计算期109

Compound Interest 复利110

Compound Interest Method of Depreciation 复利折旧法110

Compound Journal Entry 复合分录110

Comprehensive Annual Financial Report(CAFR) 综合年度财务报告110

Comprehensive Budget 全面预算110

Comprehensive Income 全面收益，综合收益110

Comprehensive Tax Allocation 全面税收分摊111

Comptroller 主计长的变体，审计长111

Comptroller General 总审计长111

CompuServe Information Service CompuServe信息服务111

Compustat Compustat数据库111

Computer-Aided Design(CAD) 计算机辅助设计111

Computer-Aided Design and Manufacturing(CAD/CAM) 计算机辅助设计与制造112

Computer-Aided Manufacturing(CAM) 计算机辅助制造112

Computer Conferencing 计算机视频讨论会112

Computer-Integrated Manufacturing(CIM) 计算机整合制造112

Computer-Numerically Controlled(CNC)Machines 计算机数控机器112

Computer Security 计算机安全112

Concentration Banking 集中银行制112

Conceptual Framework 概念框架113

Condensed Financial Statement 简明财务报表113

Conference Board 世界大企业联合会113

Confidence Interval 置信区间113

Confirmation 证实，函证113

Conformance Costs(Control Costs) 合格成本（控制成本）113

Conglomerate Financial Statement 集团公司财务报表114

Conglomerate Merger 混合合并，联合114

Conservatism 稳健主义114

Consignment 寄销114

Consistency 一贯性，一致性114

Consolidated Balance Sheet 合并资产负债表115

Consolidated(Consolidation)Goodwill 合并商誉115

Consolidated Financial Statement 合并财务报表115

Consolidation 新设合并，合并115

Constant Dollar Accounting 不变美元会计116

Constant Variance 不变方差116

Constrained Optimization 约束最优化116

Constraint-Based Costing 约束成本计算116

Constraints 约束，限制116

Constraint Equation 约束方程116

Constraining(Limiting)Factor 约束（限制）因素116

Construction-in-Progress 在建工程117

Constructive Dividend 推定股利117

Constructive Ownership 推定所有权117

Constructive Receipt 推定收入117

Constructive Retirement 推定赎回，推定回购117

Consumed Cost 耗用成本117

Consumer Price Index(CPI) 消费物价指数118

Consumer's Risk 消费者风险118

Consumption Tax 消费税118

Contingent Asset 或有资产118

Contingent Liability 或有负债118

Contingent Rental 或有租金118

Contingent Reserve 或有准备118

Continuing Account 连续账户119

Continuing Investment 持续投资119

Continuing Professional Education(CPE) 继续职业教育，后续教育119

Continuity 继续经营119

Continuous Audit 连续审计119

Continuous Budget 连续预算，滚动预算119

Continuous Improvement(CI) 持续改进119

Contra Account 抵消账户，对消账户119

Contract Auditing 合同审计120

Contributed Capital 缴入资本，实缴股本120

Contributed Capital in Excess of Par 超面值投入资本120

Contribution Approach to Pricing 贡献毛利定价法120

Contribution Margin(CM) 边际贡献，贡献毛益121

Contribution Margin Analysis 边际贡献分析121

Contribution(Margin)Income Statement （边际）贡献利润表121

Contribution Margin Method 边际贡献法122

Contribution Margin（CM）Ratio 边际贡献率，贡献毛益率122

Contribution Margin(CM)Variance 边际贡献差异122

Contribution Price 贡献价格122

Control Concept 控制观122

Control(Controlling)Account 控制账户，统驭账户122

Control Chart 控制图表123

Controllability 可控制性123

Controllable Costs 可控成本123

Controllable Manufacturing Overhead Variance 可控制造费用差异123

Controllable Variance 可控差异123

Controlled Company 受控制公司123

Controlled Foreign Corporation(CFC) 受控制的国外公司123

Controller 主计长124

Control Limits 控制范围，管理范围124

Controlling 控制124

Controlling Company(Parent)Accounting 控股公司（母公司）会计124

Control Risk 控制风险124

Control Risk Assessment 控制风险评估124

Control Totals 控制总额125

Convention 惯例125

Conventional Costing 传统成本计算法125

Conventional Cost System 传统成本制度125

Conversion 换算，转换，兑换125

Conversion Cost 加工成本125

Conversion Price 转换价格125

Conversion Ratio(Rate) 兑换率，转换率，调换率126

Conversion Value 转换价值126

Convertible Debt 可转换债务126

Convertible Security 可转换证券126

"Cook The Books" 伪造账簿126

Cooperative 合作社，合作组织126

Coordinating 协调127

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Core 磁芯，磁芯存储器127

Corner(LP) 角（线性规划）127

Corner Point 角点127

Corporate Joint Venture 合营公司127

Corporate Planning Model 公司计划编制模型127

Corporation 股份有限公司128

Correcting Entry 更正分录，订正分录128

Correlation 相关128

Correlation Coefficient(r) 相关系数128

Committee of Sponsoring Organizations (COSO)of the Treadway Commission 反虚假财务报告委员会的发起组织委员会129

Cost 成本129

Cost Absorption 成本归属129

Cost Accounting 成本会计129

Cost Accounting Standards Board(CASB) 成本会计准则委员会130

Cost Accumulation 成本积累130

Cost Allocation 成本分配130

Cost Application 成本分配130

Cost Apportionment 成本分派130

Cost Assignment 成本分摊130

Cost Assignment Path 成本分摊途径130

Cost-Based Price 基于成本的价格131

Cost Behavior Analysis 成本性态分析131

Cost Behavior Pattern 成本性态模式131

Cost-Benefit Analysis 成本效益分析131

Cost Center 成本中心132

Cost Control 成本控制132

Cost Depletion 折耗成本132

Cost Distribution 成本分发132

Cost Driver 成本动因132

Cost Driver Analysis 成本动因分析132

Cost Effective 有效成本133

Cost Element 成本要素133

Cost Estimation 成本估计133

Cost Flow 成本流程133

Cost Function 成本函数133

Cost Hierarchy 成本层级133

Cost Management 成本管理133

Cost Management System(CMS) 成本管理系统134

Cost Modules 成本模块134

Cost Objects 成本对象134

Cost of Capital 资本成本134

Cost of Debt 债务成本135

Cost of Equity Capital 权益资本成本135

Cost of Goods Manufactured Budget 制成品成本预算135

Costs of Goods Manufactured Schedule 制成品成本表135

Cost of Goods Sold 销货成本135

Cost-of-Living Adjustment(COLA) 生活费调整135

Cost of New External Common Equity 新的外部普通股权益成本136

Cost of Prediction Error 预测误差代价136

Cost of Preferred Stock 优先股成本136

Cost of Production Report 生产成本报告136

Cost of Retained Earnings 留存收益成本137

Cost of Sales 销售成本137

Cost-Plus Contract 成本加成合同137

Cost Plus Pricing 成本加成定价法137

Cost-Plus Transfer Price 成本加成转移价格138

Cost Pool 成本库138

Cost Prediction 成本预测138

Cost Principle 成本原则138

Cost Reapportionment 成本重新分派138

Cost-Recovery Method 成本回收法139

Cost Reduction Program 成本降低计划139

Cost Reference 成本参考139

Cost Sheet 成本单，成本明细表139

Costs of Conformance 合格成本139

Costs of Nonconformance 不合格成本139

Costs of Quality 质量成本139

Cost Summary Schedule 成本汇总表139

Cost-to-Cost Method 工程比例法140

Cost-Volume Formula 成本—数量公式140

Cost-Volume-Profit(CVP)Analysis 成本—数量—利润分析，本量利分析140

Counterbalancing Error 自动抵消的差错140

Coupon Bond 附息票债券140

Coupon Rate 票面利率，息票利率141

Covenant 保证条款141

Covered Option 备兑期权141

CPM 关键路线法141

Crashing 赶工141

Creative Accounting 寻机性会计141

Credit 贷，贷项，贷记，信用，信贷141

Credit Against Tax 税收贷项142

Credit Analysis 信用分析142

Credit Balance 贷方余额142

Credit Line 信贷额度142

Credit Memorandum 贷项通知单142

Creditor 债权人，债主143

Creditors'Equity 债权人权益，债主权益143

Critical Path 关键路线143

Critical Path Accounting 关键路线会计143

Critical Path Method(CPM) 关键路线法143

Crossfoot 交叉验算，交叉合计143

Cross-Subsidy 交叉补贴143

CRT 阴极射线管144

Cryptography 密码学144

Culmination of Earnings Process 收入顶点法144

Cumulative Activity Cost 累积作业成本144

Cumulative Effect of a Change in Accounting Principle 会计原则变更的累积影响144

Cumulative Preferred Stock 累积优先股144

Cumulative Voting 累计投票145

Current Account 往来账户145

Current Asset 流动资产145

Current Cost 现行成本145

Current Cost Accounting 现行成本会计146

Current Cost/Constant Dollar 现行成本／不变美元146

Current Liability 流动负债146

Current Operating Concept 本期营业观146

Current Ratio 流动比率147

Current Value 现值，现行价值147

Current Value Accounting 现行价值会计147

Curtailment in Pension Plan 养老金计划的缩减147

Customer Profitability Analysis 客户盈利性分析148

Customer Response Time 客户反应时间148

Customer Retention 客户维持率148

Customer Value 客户价值148

Cutoff Date 截止日期148

Cutoff Rate 报酬舍取率149

CVP Analysis 本量利分析149

CVP Relationships 本量利关系149

Cyber Investing 电脑化投资149

Cyberspace 电脑空间，网络空间，赛博空间149

Cycle Billing 循环开单法149

Cycle Time 周转时间149

Cycle Time Compression 周转时间压缩149

Cypher 翻译，解码149

DDac-Easy Accounting Dac-Easy会计软件150

Data Base 数据库150

Data Base Management System(DBMS) 数据库管理系统150

Data Interchange Format(DIF)File 数据交换格式文档系统150

Data Privacy 数据保密151

Data Processing 数据处理151

Date of Record 截止过户日期151

Daybook 日记簿，交易日记账151

Days Purchases in Accounts Payable 应付账款的周转天数151

Days to Sell Inventory 存货销售天数，存货周转天数152

Death Benefit 死亡受益额152

Death Tax 死亡税152

Debenture 信用债券，无担保债券152

Debenture Capital 信用资本，债券资本152

Debit 借，借项，借记153

Debit and Credit Conventions 借贷惯例153

Debit Memorandum 借项通知单153

Debt 债务153

Debt and Equity Securities 债务和权益证券153

Debt-Equity Ratio 负债—权益比率154

Debt Financing 债务融资154

Debt Limit 最大债务融资额154

Debtor 债务人154

Debt Restructuring 债务重组155

Debt Service Fund 偿债基金155

Debt to Net Worth Ratio 负债对净值比率155

Debug 排除错误，调试155

Decentralization 分权155

Decentralized Organization 分权组织155

Decision-Making 决策156

Decision-Making Under Certainty 确定性条件下的决策156

Decision-Making Under Uncertainty 不确定性条件下的决策156

Decision Matrix 决策矩阵156

Decision Model 决策模型156

Decision Package 决策包157

Decision Rule 决策规则157

Decision Support System(DSS) 决策支持系统157

Decision Theory 决策理论157

Decision Tree 决策树159

Decision Variable 决策变量160

Declaration Date 宣告日160

Decryption 数据解密160

Deductions 减免额，扣除额，减项160

Deed of Trust 信托契约160

Deep Discount Bond 大幅度折价债券160

Defalcation 侵吞（挪用）公款161

Default 拖欠，违约161

Defeasance 废止，取消，清偿161

Defensive Interval Ratio 防御区间比率161

Deferred Annuity 递延年金，延期年金161

Deferred Annuity Contract 递延年金合同162

Deferred Charge 递延费用162

Deferred Compensation 递延酬劳162

Deferred Cost 递延成本162

Deferred Credit 递延贷项162

Deferred Gross Profit 递延毛利163

Deferred Income Tax Charge 递延所得税费用163

Deferred Income Tax Liability 递延所得税负债164

Deferred Liability 递延负债164

Deferred Maintenance 递延维修费164

Deferred Tax Allocation 递延税款分摊165

Deficiency 亏空量，不足额165

Deficiency Letter 不足额信函165

Deficit 亏损，赤字165

Defined Benefit Pension Plan 定额给付养老金办法165

Defined Contribution Pension Plan 定额缴费养老金办法165

Deflation 通货紧缩166

Degree of Financial Leverage(DFL) 财务杠杆系数166

Degree of Freedom(DF) 自由度166

Degree of Operating Leverage(DOL) 经营杠杆系数166

Degree of Relative Liquidity(DRL) 相对流动性系数166

Degree of Total Leverage(DTL) 总杠杆系数166

Delinquent Tax 拖欠税款，滞纳税款167

Delivery Basis 交货法167

Delivery Cycle Time 交货周转时间167

Delivery Time 交货时间167

Delphi Method 德尔菲法167

Demand Deposit 活期存款，即期存款167

Denominator Level 权重，除数水平167

Denominator Variance 权重差异，除数差异167

Departmental Rate 部门费用率167

Dependent 受抚养人167

Dependent Variable 因变量168

Depletion 折耗168

Deposits in Transit 在途存款168

Depreciable Asset 应计提折旧资产168

Depreciable Cost 应计提折旧成本，可折旧成本168

Depreciable Life 应计提折旧年限168

Depreciation 折旧，贬值168

Depreciation Accounting 折旧会计169

Depreciation Recapture 回抵折旧169

Derivative 衍生工具，衍生产品169

Desk-Top Software 桌面软件170

Detachable Stock Warrant 可分离认股权证170

Detailed Audit 详细审计170

Development Stage Enterprise 发展阶段企业170

DIF 数据交换格式171

Differential 差量，差别171

Differential Analysis 差量分析171

Differential Cost 差量成本171

Digital Computer 数字计算机171

Digital Signature 数字签名171

Diluted Earnings Per Share 稀释的每股收益，摊薄后每股收益171

Dilution 稀释，摊薄172

Direct Access 直接存取172

Direct Allocation Method 直接分摊法172

Direct Cost 直接成本173

Direct Costing 直接成本计算法173

Direct Financing Lease 直接融资租赁174

Direct Labor 直接人工174

Direct Labor Budget 直接人工预算174

Direct Labor Efficiency Variance 直接人工效率差异174

Direct Labor Rate Variance 直接人工工资率差异175

Direct Labor Time Standards 直接人工时间标准175

Direct Labor Variances 直接人工差异175

Direct Material 直接材料175

Direct Materials Budget 直接材料预算175

Direct Materials Price Standard 直接材料价格标准175

Direct Materials Price Varianee 直接材料价格差异175

Direct Materials Quantity Standard 直接材料数量标准176

Direct Materials Quantity(Usage,Efficiency)Variance 直接材料数量（用量、效率）差异176

Direct Materials Variances 直接材料差异176

Direct Materials Yield Variance 直接材料产出差异176

Direct Method 直接法176

Director 主任，董事176

Directors'Report 董事会报告177

Direct Test of Financial Balance 财务余额的直接测试177

Direct Tracing 直接追踪177

Direct Write-off Method 直接冲销法177

Disbursement 支付，付出，付款177

Disclaimer 无法表示意见177

Disclosure 披露，披露事项177

Discontinued Operation 终止经营，终止业务178

Discount 贴现，折扣，折价178

Discounted Cash Flow(DCF)Techniques 贴现现金流量法178

Discounted Payback Period 贴现回收期法178

Discounted Present Value 折现值179

Discount Lost 丧失折扣179

Discount Rate 贴现率，折现率179

Discovery Sampling 发现抽样179

Discovery Value Accounting 发现价值会计180

Discretionary Cost 操控性成本，酌定性成本180

Discretionary(Fixed)Cost 操控性（固定）成本，酌量成本181

Discussion Memorandum 讨论备忘录181

Disinvestment 退资，减资，蚀本181

Disk 磁盘，光盘182

Diskette 磁盘，磁碟182

Disposable Income 可用收入，可支配收入182

Disposal Date 处置日，清理日182

Disposition of Variances 差异处理182

Distress Price 处理价，削价182

Distributed Computer System 分布式计算机系统183

Distributed Processing 分布式处理183

Distribution Cost 推销成本183

Distribution to Owners 分配给所有者183

Disturbance Term 干扰项183

Diversifiable Risk 可分散风险183

Diversity 多样性，差异184

Diversity Segmentation 多样性分割184

Dividend 股利，股息184

Dividend Exclusion 股利免税184

Dividend Growth Model 股利增长模型184

Dividend Payout 股利发放率，股利支付率184

Dividends in Arrears 积欠股利185

Dividend Yield 股利收益率185

Divorce 离婚185

Dollar Accountability 货币收支会计责任185

Dollar Unit Sampling(DUS) 货币单位抽样185

Dollar Value LIFO 金额后进先出法186

Domestic Corporation 国内公司186

Domestic International Sales Corporation(DISC) 国内国际销售公司187

Donated Capital 捐赠资本187

Double Declining Balance Method 双倍余额递减法187

Double Entry Bookkeeping 复式簿记188

Double Extension Method 双重乘算法188

Dow Jones News/Retrieval 道-琼斯新闻／检索188

Download 下载188

Draft 汇票188

Drawing Account 提款账户189

DSS 决策支持系统189

Dual Pricing 双重定价法189

Dual Problem 对偶问题，成对问题189

Due Date 到期日189

Dummy Activity 虚拟作业189

DuPont Formula 杜邦公式189

Durbin-Watson Statistic 杜宾—沃森统计量190

Dynamic Programming 动态规划190

EEarliest Finish Time 最早完工时间191

Earliest Start Time 最早开工时间191

Earliest Time(ET) 最早时间191

Early Extinguishment of Debt 提前清偿债务191

Earned Income 已获收益191

Earned Income Credit 已获收益减免191

Earned Surplus 盈余公积192

Earning Power 盈利能力，收益能力192

Earnings 盈利，盈余，收益192

Earnings Forecast 盈利预测，收益预测192

Earnings Per Share(EPS) 每股收益192

Economic Life 经济寿命192

Economic Order Quantity(EOQ) 经济订货量，最优定购量192

Economic Order Quantity(EOQ)Model 经济订货量模型，最优定购量模型192

Economic Production Run Size 经济生产运营规模193

Economic Production Rnn Size Model 经济生产运营规模模型193

Economic Profits 经济利润193

Economic Value Added(EVA) 经济增加值193

Edit Control 编辑控制193

Educational Travel Deduction 教育旅费减免193

Effective Interest Method 实际利率法194

Effective Interest Rate 实际利率194

Effectiveness 效率，有效性194

Effective Tax Rate 实际税率194

Efficiency 效率，效能195

Efficiency Variance 效率差异195

Efficient Market Hypothesis 有效市场假说195

8-K 8-K格式表196

Electronic Commerce(EC) 电子商务196

Electronic Data Interchange(EDI) 电子数据交换196

Electronic Fund Transfer system(EFIS) 电子资金转移系统196

Electronic Mail(E-Mail) 电子邮件197

Elements of Balance Sheet 资产负债表要素197

Eliminations 抵消，消除197

Embezzlement 侵吞，挪用197

Employee Empowerment 职工授权197

Employee Retirement Income Security Act of 1974(ERISA) 1974年《职工退休收入保障法案》197

Employee Stock Ownership Plan(ESOP) 员工持股计划198

Employment Cost Index(ECI) 雇用成本指数198

Encoding 编码，译码198

Encryption 数据加密198

Encumbrance 保留数，约定数，财产留置权198

Ending Inventory 期末存货199

Endorsement 背书199

Engagement Letter 业务约定书199

Engineered Capacity 技术性生产能力199

Engineered Costs 技术性成本199

Engineering Analysis 技术分析199

Enrolled Agents 注册代理人200

Enterprise Accounting 企业会计200

Enterprise Fund 企业基金200

Entertainment Expense Deduction 交际费用减免，招待费减免200

Entity 主体，实体200

Entity Accounting 单位实体会计，独立会计201

Entity Theory 主体理论，个体理论，实体理论201

Entrepreneur 企业家，创业者201

Entry 分录，记录201

Entry Value 买入价值201

Equalization 均衡，平等化201

Equalization Reserve 均衡准备201

Equation Method 方程式法202

Equipment Trust Certificate 设备信托证券202

Equity 权益，产权202

Equity Financing 权益筹资202

Equity Method 权益法203

Equity Spread 权益差额203

Equivalent Production 约当产量203

Equivalent Taxable Yield 等效应税收入203

Equivalent Uniform Annual Cost 等效年均成本204

Equivalent Units 约当数量，当量204

Error 错误，误差204

Error Term 误差项204

Escapable Cost 可规避成本204

Estate Accounting 遗产会计205

Estate Planning 遗产规划205

Estate Tax 遗产税205

Estimated Cost 估计成本205

Estimated Liability 预计负债205

Estimated Tax 估计税收205

Evaluation of Internal Control 内部控制评价206

Event 事件，事项，结果206

Evidence 证据206

Examination 检查，审核，考试207

Excel Excel软件207

Except for Opinion 例外意见207

Exception 例外情况，异议，异常207

Exception Report 例外情况报告207

Excess Capacity 过剩生产能力208

Excess Itemized Deduction 超额税收减免项目208

Excess Present Value Index 超现值指数208

Exchange 交换，交易所，汇兑208

Exchange Gain(Loss) 汇兑利得（损失）208

Exchange Rate 汇率208

Excise Tax 特许权税208

Ex-Dividend 除股利，除息208

Executive Games 高级主管竞赛208

Executory Cost 履约成本208

Exempt Income 免税收益209

Exemption 免税额209

Exemption Organization 免税组织209

Exercise Price 行权价格，执行价格209

Exhibit 正表，表式209

Existence 存在性209

Exit Value 出手价值209

Expected Actual Capacity 预期实际生产能力210

Expected Annual Activity 预计年业务水平210

Expected Monetary Value 期望货币价值210

Expected Time for an Activity 预计作业时间210

Expected Value 期望值210

Expected Value of Perfect Information 完全信息的预期价值210

Expected Volume 预计产量211

Expenditure 支出，费用211

Expense 费用，开支211

Expert Systems 专家系统211

Exponential Smoothing 指数平滑法212

Exposure Draft 征求意见稿212

Express Express软件212

Ex-Rights 不带新股认购权，除权213

Extended Normal Costing 延伸正常成本计算法213

Extension of Time for Filing 纳税申报时间展期213

External Audit 外部审计213

External Auditor 外部审计师213

External Document 外部文件214

External Failure Costs 外部故障成本，外部事故成本214

Enterprise Resource Planning(ERP) 企业资源规划214

Extranet 企业外部网214

Extraordinary Item 非常项目214

Extraordinary Repairs 非常修理，特别修理215

FFace Value 面值216

Facility Level Activities 维持水平作业216

Factoring 应收账款出售216

Factory Burden 工厂负担，制造费用216

Factory Ledger 工厂分类账216

Factory Overhead 工厂制造费用216

Factory Overhead Budget 工厂制造费用预算217

Failure Costs 故障成本，事故成本217

Fair Labor Standards Act(FLSA) 《美国公平劳动标准法》217

Fair Market Value 公允市价217

Fairness 公允性217

Fair Trade Price 公平交易价格217

FASB 美国财务会计准则委员会217

Favorable Variance 有利差异，顺差217

Feasibility Study 可行性研究218

Feasible Solution 可行解218

Federal Income Taxes 联邦所得税218

Federal Insurance Contribution Act(FICA) 《美国联邦社会保险税法》218

Federal Reserve Bank 美国联邦储备银行218

Federal Reserve Board(System) 美国联邦储备委员会（系统）218

Federal Trade Commission(FTC) 美国联邦贸易委员会219

Federal Unemployment Tax Act(FUTA) 《美国联邦失业保险税法》219

Feedback 反馈219

Fees 费，酬金219

FEI:The Magazine for Financial Executives 财务经理协会：《财务经理杂志》219

Fidelity Bond 忠实保险契约，员工信用保险220

Fiduciary 托管人，受托人220

Fiduciary Accounting 托管会计220

Fiduciary Fund 托管基金220

Field 字段220

Field Auditor 现场审计员，巡回审计员，外勤稽核220

FIFO 先进先出法220

File 档案，文件220

Filing Status 申报纳税身份220

Financial Accounting 财务会计221

Financial Accounting Foundation(FAF) 美国财务会计基金会221

Financial Accounting Standards Board(FASB) 美国财务会计准则委员会221

Financial Analysis 财务分析221

Financial Analysis Journal 《财务分析期刊》222

Financial Analysis Software 财务分析软件222

Financial Budget 财务预算222

Financial Decisions 财务决策222

Financial Derivative 金融衍生工具222

Financial Engineering 金融工程222

Financial Executives Institute(FEI) 财务经理协会222

Financial Forecast 财务预测223

Financial Future 金融期货223

Financial Highlight 财务摘要223

Financial Information System 财务信息系统223

Financial Leverage 财务杠杆，举债经营223

Financial Model 财务模型224

Financial Planner 理财师224

Financial Planning Models 财务计划编制模型224

Financial Projection 财务预测224

Financial Ratio 财务比率225

Financial Ratio Analysis 财务比率分析225

Financial Reporting 财务报告225

Financial Risk 财务风险225

Financial Statement 财务报表226

Financial Statement Analysis 财务报表分析226

Financial Statement Audit 财务报表审计227

Financing Activities 筹资活动228

Financing Lease 融资租赁228

Finished Goods Inventory 产成品存货228

First-in,First-out(FIFO) 先进先出法228

First-in,First-out(FIFO)Costing 先进先出存货成本计价法228

First-Stage Allocation 第一阶段分配229

Fishbone Diagrams 鱼骨图229

Fiscal Year 会计年度，财政年度230

Fixed Asset 固定资产230

Fixed Asset-to-Equity Capital Ratio 固定资产对权益资本比率230

Fixed Asset Turnover 固定资产周转率230

Fixed Asset Unit 固定资产种类230

Fixed Budget 固定预算230

Fixed Charge 固定费用230

Fixed-Charge-Coverage Ratio 固定费用保障比率230

Fixed Cost 固定成本231

Fixed Disk 硬盘231

Fixed(Factory)Overhead 固定（工厂）制造费用231

Fixed Overhead Spending(Budget)Variance 固定制造费用耗费（预算）差异232

Fixed Overhead Variance 固定制造费用差异232

Fixed Overhead Volume(Denominator)Varianee 固定制造费用产量（标准）差异232

Fixed Price 固定价格233

Fixture 固定装置233

Flash Report 快报233

Flat Tax 统一税，均率税233

Flexible Budget Formula 弹性预算公式234

Flexible Budgeting 弹性预算编制234

Flexible Budget Variance 弹性预算差异234

Flexible Factory 弹性工厂234

Flexible Manufacturing System(FMS) 弹性制造系统234

FlexibleVariable)Budget 弹性（变动）预算234

Flextime 弹性上班制235

Float 浮存，不抵用存款，发行235

Floating Capital 浮动资金235

Floating(Flexible)Exchange Rate 浮动（弹性）汇率235

Floppy Disk 软盘235

Flotation Cost 筹资成本235

Flowchart 流程图235

Flow of Costs 成本流程236

Flow Process Chart 流程图236

Flow Statement 流量表237

Focused Factory 聚焦工厂，集中工厂237

Folio Number 索引号237

Footing 合计237

Footnote 脚注，附注237

Forcing Allocation 强行分配237

Forecast 预测237

Foreign Corporation 国外公司238

Foreign Corrupt Practices Act 《反国外行贿法》238

Foreign Currency Futures 外币期货238

Foreign Currency Transaction 外币交易，外币业务238

Foreign Currency Transaction Gain or Loss 外币交易损益239

Foreign Currency Translation 外币折算239

Foreign Personal Holding Company 国外个人拥有公司239

Foreign Sales Corporation(FSC) 国外销售公司239

Foreign Tax 国外税收239

Foreign Tax Credit 国外税收贷项240

Forfeiture 丧失，没收物，罚金240

Forgery 伪造240

Format 形式，格式，格式化240

Form of Balance Sheet 资产负债表格式240

FORTRAN(Formula Translation) FORTRAN语言（公式翻译语言）241

Forward Accounting 预期会计241

Forward Exchange Contract 远期外汇合同241

Forward Financial Statement 预期财务报表241

Forward Rate 远期汇率241

401(K)Plan 401（K）计划241

Fractional Share 零星股份242

Framework Framework软件242

Franchise 专营权，特许权242

Franchise Fee Revenue 特许权费收入242

Fraud 欺诈，舞弊243

Free Cash Flow 自由现金流量243

Free on Board(FOB) 船上交货价格，离岸价格243

Freight-in 运入运费，购货运费243

Freight-out 运出运费，销货运费243

Frequency Distribution 频数分布244

Fringe Benefit 额外福利244

Front-End Loading 项目前期工作244

F-Test F检验244

Full Costing 全部成本计算法244

Full Cost Method 完全成本法244

Full-Cost-Plus Pricing 完全成本加成定价法245

Full Cost Profit Margin 完全成本的边际利润245

Full Disclosure 充分揭示，充分披露245

Full Faith and Credit 完全信心和信用245

Full Product Cost 完全产品成本245

Fully Vested 完全既得的245

Functional Accounting 职能会计245

Functional Classification 按职能分类245

Functional Currency 功能性货币245

Functional Decomposition 职能分解246

Functional Games 职能竞赛246

Functional Reporting of Expenses 按职能报告费用246

Function Cost 职能成本246

Function Key 功能键246

Fund 资金，基金，专款，融资246

Fund Accounting 基金会计247

Fundamental Analysis 基本面分析247

Funded Debt 长期债务247

Funded Pension Plan 置存基金的养老金计划247

Funds-Flow-Adequacy Ratio 资金周转充足率248

Funds-Flow-Fixed-Charge Coverage 资金周转对固定费用的保障倍数248

Fund Theory 基金理论248

Furniture and Fixtures 器具装置249

Futures Contract 期货合同249

Future Value 终值249

Future Value of an Annuity 年金终值249

GGAAP 公认会计原则251

Gain 利得251

Gain Contingency 或有利得251

Game Theory 博弈论251

Gantt Chart 甘特图，线条图251

General Accunting Office(GAO) 美国审计总署251

General Agreement on Tariffs and Trade(GATT) 关贸总协定252

General and Administrative Expenses 总务及管理费用，一般管理费用252

General Balance Sheet 总资产负债表252

General Business Credit 一般商业信贷252

General Contingency Reserve 一般意外准备252

General Fixed Asset Account Group 一般固定资产账户类252

General Fund 普通基金252

General Journal 普通日记账253

General Ledger 总分类账253

General Long-Term Debt Account Group 一般长期负债账户类253

General Accepted Accounting Principles(GAAP) 公认会计原则253

Generally Accepted Auditing Standards(GAAS) 公认审计准则254

General Obligation Bond 普通责任债券254

General Partner 普通合伙人254

General Price Index 一般价格指数254

General Price Level Accounting 一般物价水平会计255

General-Purpose Financial Statement 通用财务报表255

General Revenue Sharing 一