| 分类： 点点滴滴 |
Actual physical count 实地盘点
Average cost method 平均成本法
Contra account 抵销账户
Cost of goods available for sale 可供销售的商品成本
Current replacement cost 现时重置成本
Deflation 通货紧缩
Ending inventory 期末存货
FIFO (first-in, first-out method) 先进先出法
Finished goods
Freight-in 运费
Goods in process of manufacture 在产品
Goods in transit 在途存货
Goods on hand 库存商品
Inflation 通货膨胀
LIFO (last-in, first-out method) 后进后出法
Periodic inventory system 定期盘存制
Perpetual inventory system 永续盘存制
Physical inventory system 实地盘存制
Preceding year 以前年度
Purchases returns and allowances 账货退回及折让
Raw materials 原材料
Retail price 零售价格
Specific identification method 个别辨认法
Transportation-in (out) 进（销）货运费
Weight average 加权平均
Accumulated depletion累计折耗
Accumulated depreciation 累计折旧
Acquistion cost 取得成本
Allocation 分配
Amortization 分配
Capital expenditure 摊销
Carrying value 资本性支出
Copyright 版权
Delivery cost 运费
Depletion 折耗
Depreciable cos 可折旧成本t
Deterioration 磨损
Disposal of plant asset 固定资产的处置
Double-declining-balance method 双倍余额递减速（折旧）法
Estimated residual value 预计残值
Expected useful life 预计使用年限
Fair market value 公平市场价值；公允价值
Fixed asset 固定资产
Freight charge 运费
Goodwill 商誉
Incidental cost 杂项费用；附加费用
Initial cost 初始成本
Installation cost 安装费
Installment 分期付款
Intangible asset 无形资产
Legal fee 法务费
List price 标价
Natural resource 自然资源
Obsolete 过时
Offset 抵消；补偿
Out of service 报废
Productive capacity 生产能力
Proportional allocation 按比例分配
Research and development 研究与开发
Revenue expenditure 收益性支出
Scrap value 残值
Straight-line method 直线（折旧）法
Sum-of-the-years’ –digits method 年数总和（折旧）法
Trade in 置换；以旧换新
Trade-in allowance 置换让价
Trademark 商标权
Unit depreciation 单位折旧额
Units-of-production method 产量（折旧）法
Useful life 使用年限
Wasting asset 减耗资产
Wear out 磨损
Current liability 流动负债
Accounts payable 应付账款
Short-term not payable 短期应付票据
Current installment of long-term 一年内到期的长期负债
Accrued expense 应计费用
Payroll 薪水
Unearned revenues 预收收益
Contingent liability 或有负债
Financial statement note 会计报表附注
Bonds payable 应付债券
Convertible bonds 可转换债券
Callable bonds 可赎回债券
Present value现值
Future value 终值
Effective interest rate 实际利率
Contract interest rate 票面利率
Earnings per share 每股收益
Secured/mortgage bonds 抵押债券
Debentures 信用债券
Premium on a bond 债券溢价
Discount on a bond 债券折价
Underwriter 承诺支付
Common stock 普通股
Paid-in capital in excess of Par, common stock 资本公积（普通股）
Capital stock 股本
Cash dividends 现金股利
Legal capital 法定资本
Par value 面值
Preferred stock 优先股
Stockholders’ equity 股东权益
Stock dividends 股票股利
Stock splits 股票分割
Treasury stock 库藏股
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