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1、abandonment報廢abnormal shrinkage非正常損耗abnormality異常性absorption costing全部成本法accelerated depreciation加速折舊法accomplishments成就account帳戶、會計科目accounting aycle會計循環(huán)accounting changes會計變動accounting horizon會計展望accounting income會計凈利accounting policies會計政策accounting principles board(APB)會計原則委員會accounting research

2、division ARD會計研究處accounting research studies,ARS會計研究叢刊accounting review會計評論accounting sereies release會計叢刊accounting standards division會計準則部門accounting standards executive coomittee會計準則執(zhí)行委員會accounting terminology bulletines會計名詞公報accounting trends and techniques會計趨勢與技術(shù)accounts receivables應(yīng)收帳款accrual b

3、asis權(quán)責(zé)發(fā)生制accrued expenses應(yīng)付費用accrued items應(yīng)計項目accrued liability on purchase commitment應(yīng)計進貨合約損失accrued revenues應(yīng)收收益accumulated benefit obligation累積給付義務(wù)accumulated depreciation累計折舊accumulated rights累積權(quán)利acid-test ratio酸性測試比率acitivity method活動量法acquisition period購建期間acruarial gains and losses精算損益actual

4、cost實際成本actual return on plan assets退休金資產(chǎn)實際報酬actuarial assumption精算假設(shè)actuarial present value精算現(xiàn)值actuary精算師additional liability補列的最低退休金負債additional markup再加價additional markup cancellation再加價取消additional paid-in capital額外投入資本additional paid-in capital from expired warrants資本公積-逾期認股權(quán)additions增添aditiona

5、l paid-in capital資本公積adjunct account附加科目adjusting調(diào)整adjustment to record inventory cost存貨成本調(diào)整利益aging of the accounts approach帳齡分析法all financial resources concept全部財務(wù)資源觀念all-inclusive concept全涵觀念all-inclusive income concept全含所得觀念allowance for doubtful accounts備抵壞帳allowance for fair value adjustment備抵評

6、價allowance for repairs and maintenance備抵維修費用allowance method備抵（評價）法allowance to reduce deferred tax asset to expected realizable value 遞延所得稅備抵評價allowance to reduce inventory to market備抵存貨跌價allowance to reduce long-term investments to market備抵長期投資跌價損失allowance to reduce short-term investments to mark

7、et備抵短期投資跌價損失american accounting association(AAA)美國會計學(xué)會american institete of certified public accountants(AICPA)美國會計師協(xié)會amortization攤銷amount of an annuity due到期年金終值amount of an ordinary annuity普通年金終值analysis of long-term solvency長期償債能力分析analysis of return on investment投資報酬分析analysis of short-term liqu

8、idity短期償債能力分析announcement date認股權(quán)宣告日annual effective tax rate全年有效稅率annuity年金annuity due到期年金annuity method年金法antidilutive effect反稀釋效果APB opinion&statementsAPB發(fā)布的意見書及聲明書appraisal system評價法appraisal value評定價值appropriaed指撥appropriated retained earnings已指撥保留盈余appropriation of retained earnings盈余的指撥asset

9、expenditure資本支出asset gains and losses退休金資產(chǎn)損益asset/liability method資產(chǎn)負債法asset-linked bonds實物償還公司債assets acquired by exchange 資產(chǎn)抵換assigned accounts receivable設(shè)定擔(dān)保應(yīng)收帳款assigned value設(shè)定價值assignment of accounts receivable應(yīng)收帳款擔(dān)保借款associating cause and effect因果關(guān)系直接配屬attribute屬性attribution攤計auditors report會計

10、師的查核報告authorized capital stock核準發(fā)行股份available for sale備供出售者available-for-sale securities備供出售證券average collection period帳款收回平均天數(shù)average days to sell the inventory存貨周轉(zhuǎn)平均天數(shù)bad debt expense壞帳費用balance sheet approach資產(chǎn)負債表法bank overdraft銀行透支bank reconciliation銀行往來調(diào)節(jié)表bank statement對帳單bargain purchase optio

11、n優(yōu)惠承購權(quán)bargain renewal option優(yōu)惠續(xù)組權(quán)base inventory 基期存貨base year基期basic accounting equation會計基本方程式basic principles基本原則basic pstulates基本公設(shè)bearer bonds息票公司債beneficiary受益人benefit due to loss carryback虧損遞轉(zhuǎn)以前年度的所得稅利益benefit due to loss carryforward虧損遞轉(zhuǎn)以后年度的所得稅利益benefits/years-of-service approach服務(wù)年資給付法best-

12、efforts underwriting代銷betterment改良big/lilttle GAAP全部/部分（簡易）會計準則billings on construction in process預(yù)收工程款bonds outstanding method流通額法bonds outstanding method債券流通法bonds payable應(yīng)付公司債bonus and profit sharing plan員工獎金及分紅book value method帳面價值法book value of net assets acquired股權(quán)凈值call premium收回溢價call price贖

13、回價格call provisions收回條款callable bonds可收回公司債callable preferred stock可收回優(yōu)先股CAP accoounting research bulletinsCAP分布的會計研究公報capital expenditure資本支出capital lease資本租賃capital maintenance approach資本維持法capital stock股本capital stock subscribed已認購股份capital surplus資本公積capitalization of interest利息資本化carrying value帳

14、面價值cash disbursement現(xiàn)金支出簿cash discount現(xiàn)金折扣cash dividends現(xiàn)金股利cash equivalents約當(dāng)現(xiàn)金cash flow analysis and the funds statement現(xiàn)金流量分析與資金表cash flows from operation activities營業(yè)活動的現(xiàn)金流量cash over and short現(xiàn)金短溢cash receipts journal現(xiàn)金收入簿cash surrender value of life insurance人壽保險退?，F(xiàn)值（現(xiàn)金解約價值）cashiers checks銀行本票c

15、asualty loss and insurance以外損失及保險ceiling市價上限certificate checks保付支票certificates of deposit定存單change funds找零金change in the present value method現(xiàn)值變動法changes in accounting estimate會計估計的變動changes in accounting principle會計原則變動changes in reporting entity編制報表主體變動charge to accumulated depreciation沖銷累計折舊charg

16、e to asset account記入資產(chǎn)帳戶cinsistency一致性claim請求權(quán)closed corporations非公開發(fā)行公司closing結(jié)帳coinsurance clause共保條款collection method收現(xiàn)法combined operating loss綜合營業(yè)虧損combined operating profit綜合營業(yè)凈利combined revenues綜合收益committee on accounting procdure(CAP)會計程序委員會committee reports專題報告commodity-backed bonds實物償還公司債co

17、mmon carrier移交運送人common stock普通股common stock equivalents約當(dāng)普通股common stock subscribed已認普通股股本common-size financial statements共同比財務(wù)報表comparability比較性comparative analysis比較分析comparative statements比較報表compensated absences休假給付compensating balance補償性存款余額(借款回存)compensation cost酬勞成本compensatory plans酬勞性計劃com

18、pensatory stock option plan酬勞性認股計劃completed perfomance method全部履行法completed-contract method全部完工法complex capital structure復(fù)雜資本結(jié)構(gòu)composite method組合折舊法compound interest method復(fù)利法comprehensive allocation全面分攤comprehensive approach全面改革法comprehensive income綜合凈利comprehensive income(loss)綜合損益computer softwar

19、e costs電腦軟件成本concept觀念concept of flexible reporting彈性報道的概念conceptual framwork理論體系condemnation政府征收condensed income statement簡明損益表conservatism穩(wěn)健原則consignee承銷人consignment-in承銷品consignment-out寄銷品consignor寄銷人consistency一致性consolidated revenues合并收益construction dividends建設(shè)股利construction in process在建工程conta

20、iner deposits容器及瓶箱押金contingencies或有事項contingent issuance或有發(fā)行contingent issuance agreement或有發(fā)行股份的合約contingent liabilities或有負債contingent payment或有性支付continuing franchise fees后續(xù)權(quán)利金continuity convention持續(xù)經(jīng)營慣例contra account抵減科目contributed capital投入資本contribution clause多重保險條款contributory pension plans相對提撥

21、退休金辦法controlling account統(tǒng)制帳戶controlling interest控制能力conventional retail method傳統(tǒng)零售價法conventions慣例convertible bonds可轉(zhuǎn)換公司債convertible preferred stock可轉(zhuǎn)換優(yōu)先股copyrights著作權(quán)，版權(quán)corridor approach走廊法cost add markup contract成本加價合約cost allocation method成本分攤法cost depletion method成本折耗法cost flow assumption成本流動假設(shè)co

22、st index成本指數(shù)cost method成本法cost of doing business從業(yè)成本cost of goods manufactured產(chǎn)成品成本cost of installment sales分期付款銷貨成本cost priociple;historical cost principle歷史成本原則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公司債發(fā)行成本cost-to-cost method工程成本比例法c

23、ounter-balancing errors互相抵消的錯誤coupon bonds息票公司債coupon rate息票利率coupons兌換券covenants債務(wù)條款credit貸credit card sale信用卡銷貨credit tatings信用評級cross reference互注索引cumulative catch-up manner累積調(diào)整方式cumulative deficit累積虧損cumulative effect累積影響數(shù)cumulative effect adjustment當(dāng)期調(diào)整法cumulative effect of change in accounting

24、 principle會計原則變動累積影響數(shù)cumulative effect of changes in accounting principle會計原則變動累積影響數(shù)cumulative preferred stock累積優(yōu)先股current adjustment當(dāng)期調(diào)整法current assets流動資產(chǎn)current liabilities流動負債current maturities of long-term debts長期負債一年內(nèi)到期部分current operating concept當(dāng)期營業(yè)觀念current operating income concept當(dāng)期營業(yè)所得觀念cu

25、rrent tatio流動比率current tax expense(benefit)當(dāng)期所得稅費用（利益）current value現(xiàn)值date of annoucement宣告日date of declaration股利宣告日date of expiration過期失效日date of ex-right除權(quán)日date of payment股利發(fā)放日date of record股利基準日dealers profit or loss經(jīng)銷商損益debenture bonds無擔(dān)保公司債debit借debit and credit rules借貸法則debt conversion expense債

26、券轉(zhuǎn)換費用debt securities債務(wù)證券debt to stockholders equity負債對股東權(quán)益比率debt to total assets ratio負債比率decision usefulness決策有用性decreasing charge method遞減法deductible amount可減除金額deductible temporary difference可減除暫時性差異deductible value-added taxes留抵稅額deep discount bonds高折價公司債defeasance of debt代位清償deferred annuity遞延年

27、金deferred charge遞延借項deferred compensation cost遞延酬勞成本deferred credits遞延貸項deferred gross profit遞延銷貨毛利deferred items遞延項目deferred method遞延法deferred payment contract遞延付款合約deferred pension cost遞延退休金成本deferred recognition遞延認列deferred tax asset遞延所得稅資產(chǎn)deferred tax credit遞延所得稅抵減deferred tax expense(benefit)遞延

28、所得稅費用（利益）deferred tax liability遞延所得稅負債defined benefit plans確定給付退休金辦法defined contribution plans確定提撥退休金辦法depletable assets遞耗資產(chǎn)depletion折耗deposit in transit在途存款depreciabale assets折舊性資產(chǎn)depreciable cost折舊成本depreciation base折舊基礎(chǔ)depreciation expense折舊費用derivative financial instruments衍生性金融商品detailed progra

29、m design詳細程序設(shè)計development costs開發(fā)成本development stage創(chuàng)業(yè)期間development stage發(fā)展階段dicision usefulness決策的有用性differential reporting 差別報導(dǎo)dilutive effect稀釋作用direct financing lease直接融資租賃direct method直接沖銷法direct method直接法direct pricing直接評價法direct write-off method直接沖銷法discontinued segment停業(yè)部門discount on bonds p

30、ayable公司債折價discount on notes payable應(yīng)付票據(jù)折價discount on notes receivable應(yīng)收票據(jù)折價discount on transferred accounts receivable應(yīng)收帳款轉(zhuǎn)讓折價discounted present value折現(xiàn)值discounting折算現(xiàn)值discounting notes receivable應(yīng)收票據(jù)貼現(xiàn)discounts折價dishonored notes receivable拒付票據(jù)、催收票據(jù)disovery value發(fā)現(xiàn)價值disposal date處分日distributions to

31、 owners分配給業(yè)主dividend during constructon period建設(shè)股息dividend in arrears特別股積欠股利dividend pay-out ratio股利支付率dividend preference股利分配優(yōu)先權(quán)dividend revenue股利收入dividend stock除息股dividend yield ratio股利收益率dividend-on stock附息股dollar-periods method金額期間法dollar-valur LIFO retail method金額后進先出零售價法dominant industry segm

32、ent主要產(chǎn)業(yè)部門donated assets受贈資產(chǎn)donated treasury stock受贈的庫藏股票double-declining-balance method雙倍余額遞減法double-entry bookkeeping復(fù)式簿記double-extension method雙重乘算法downstream sales順流交易down-stream sales順流銷貨dual presentations雙重表達due process審慎程序dynamic statements動態(tài)報表earings per share每股盈余early extinguishment提前償付earne

33、d已賺得earned surplus盈余公積earning盈余earning per share每股盈余economic entity assumption經(jīng)濟主體假設(shè)economic income經(jīng)濟所得economic substance over legal form經(jīng)濟實質(zhì)重于法律形式economical factors經(jīng)濟因素economis order quantity經(jīng)濟購買量effective interest method利息法effective interest rate method實際利率法effective rate有效利率effective yield實際利率、市場

34、利率、有效收益率efficient market hypothesis效率市場假說efforts-expended method工時進度比例法emerging issues task force緊急問題處理小組employee bonus agreement員工紅利約定employee discount員工折扣employee stock option plan員工認股計劃environmental liabilities環(huán)境污染防治負債equity method權(quán)益法equity securities權(quán)益證券equivalent percentage of interest約當(dāng)持股比例est

35、imated items估計項目estimated liability for premium估計贈品負債estimated liability under warranties估計產(chǎn)品保證負債estimated loss on purchase commitment進貨合約損失estimated residual value估計殘值excess earnings approach超額盈余法excess of additional pension liability over unrecognized prior service cost and net assets or net oblig

36、ations at transitionexchangable可交換性exchange rate effects匯率變動的影響ex-dividend date除息日executory contract雙務(wù)契約executory costs履約成本exercise of call privilege行使贖回權(quán)expected return on plan assets退休金資產(chǎn)預(yù)期報酬expense warranty accrual method保證費用計提法expense warranty approach保證費用計提法experience gain and loss經(jīng)驗損益expiratio

37、n date of the rights認股權(quán)行使截止日expiration of return-right method退貨權(quán)逾期法exploration costs勘探成本export sales外銷銷貨ex-right stock除權(quán)股extinguishment of debt債務(wù)清償extraordinary gain(loss)非常損益extraordinary repairs大修face amount面值face rate票面利率factor客帳代理商factoring or sale of accounts receivable出售應(yīng)收帳款factory supplies in

38、ventory物料存貨feedback value回饋價值fictional capital gain虛構(gòu)資本利得financial accounting fundation財務(wù)會計基金會financial accounting standards advisory council財務(wù)會計準則咨詢委員會financial accounting standards board(FASB)財務(wù)會計準則委員會financial capital財務(wù)資本financial flexibility財務(wù)彈性financial income財務(wù)所得financial instruments理財工具financ

39、ial leverage index財務(wù)杠桿指數(shù)financial mobility財務(wù)機動性financial reporting release財務(wù)報告叢刊financing activities理財活動finished goods inventory產(chǎn)成品存貨firm underwriting確定承銷first-in first-out先進先出fixed assets固定資產(chǎn)fixed price contract固定價款合約flat benefit pension plans定額給付退休金辦法flexibility彈性floating浮動floor市價下限flow流量flow-thro

40、ugh method當(dāng)期認列法footnotes附注foreigan operations segments國外營運部門forwards期約four-column bank reconciliation四欄式銀行往來調(diào)節(jié)表fractional share right畸零股權(quán)fractional share rights畸零股fractional year depreciation不滿一年的折舊計算franchise revenue加盟特許收入franchisee加盟員franchises特許權(quán)franchisor加盟主free on board destination目的地交貨free on

41、board shipping point起運點交貨full costing全部成本法full disclosure principle充分披露原則full-cost approach全部成功法fully diluted earnings per share完全稀釋每股盈余functional causes功能因素functional factors功能因素functional pricing功能評價法funded pension plans提撥基金的退休金辦法funded status基金提撥狀況funded status of pension plan退休辦法的提撥狀況funds基金fund

42、s statement資金狀況表future amount of an annuity due到期年金終值future amount of an ordinary annuity普通年金終值futures期貨futures contract期貨合約gain contingencies或有利得gain on debt restructuring債務(wù)整理利益gain(loss)on conversion of bonds公司債轉(zhuǎn)換（損）益gain(loss)on disposal of?Division處分停業(yè)部門損益gain(loss)on sale of short-term investme

43、nts出售短期投資利益（損失）gains or losses on PBO預(yù)計給付義務(wù)損益general assignment(pledge)一般擔(dān)保general journal普通日記帳general purchasing power accounting一般購買力會計general purpose financial statement一般目的財務(wù)報表generally accepted accounting principles(GAAP)一般公認會計原則going concern(continuity)assumption持續(xù)經(jīng)營假設(shè)goods in transit在途商品goodw

44、ill商譽grant date給予日grant of equity interest in full settlement債務(wù)人發(fā)行權(quán)益證券以清償負債greenmail綠色信函gross investment in leased property出租人的總投資gross method總額法gross price method總額法gross profit method毛利率法group depreciation集體折舊法group method集體折舊法guaranteed bonds保證公司債guaranteed residual value保證殘值guide for implementat

45、ion實物指導(dǎo)手冊hedge-deferral approach規(guī)避遞延法held to maturity持有至到期日held-to-maturity securities持有至到期日證券high ratio of returned merchandise to sales高退貨率的銷貨horizontal analysis水平分析hostile takeover惡意并購idealism理想性identifiable intangible assets可明確辨認的無形資產(chǎn)if converted method如果轉(zhuǎn)換法imapairment of value價值的減損immediate rec

46、ognition當(dāng)期認列impairment of assets資產(chǎn)價值減損implementation constraints操作限制implicit rate computed by the lessor出租人的隱含利率improvements改良imputed interest rate隱含利率，設(shè)算利率inadequacy不適用、能量不足+G668incentive stock option plans極力型認股計劃inception of the lease租賃開始日income before income taxes稅前凈利income bonds所得公司債income repor

47、ting所得報告income statement approach損益表法income summary本期損益income tax allocation所得稅分攤income tax benefit所得稅利益income taxes payable應(yīng)付所得稅income taxes withheld扣繳所得稅income(loss)from continuing operation持續(xù)經(jīng)營部門損益income(loss)from discontinued operation停業(yè)部門損益increasing charge method遞增折舊法incremental borrowing rate

48、增額借款利率incremental direct costs增額直接成本incremental method增額法indexation指數(shù)換算法indirect method備抵法、間接法individual item approach個別比較法induced conversion引誘轉(zhuǎn)換industry peculiarities行業(yè)特性industry segments產(chǎn)業(yè)部門inflation accounting通貨膨脹會計infrequency of occurrence不常發(fā)生infrequency of occurrence不常發(fā)生initial direct cost原始直接成

49、本initial direct costs原始直接比例法initial franchise fee原始權(quán)利金installment accounts receivable分期應(yīng)收帳款installment payment分期付款銷貨installment sales分期付款銷貨installment sales method分期付款法in-substance defeasance of debt視同清償intangible assets無形資產(chǎn)interactive quality互動品質(zhì)interest costs利息成本interest on discount貼現(xiàn)息interest rat

50、e swaps利率交換合約interest rate swaps利率交換interest to maturity票據(jù)利息interest-bearing note附息票據(jù)interim debt 中期負債interim financial statements期中財務(wù)報表interim period期中期間intermediate debt中期負債internal auditing內(nèi)部稽核internal direct costs內(nèi)部直接成本internally developed內(nèi)部自行發(fā)展interperiod income tax allocation跨期所得稅分配interperiod

51、 tax allocation跨期間所得稅分攤interpolation插補法intraperiod income tax allocation同期所得稅分配intraperiod tax allocation同期間所得稅分攤inventory method盤存法inventory turnover存貨周轉(zhuǎn)率investement tax credit投資租稅抵減的處理investing actibities投資活動investment revenue-discontinued operation停業(yè)部門投資收益investment revenue-extraordinary非常投資收益inv

52、estment revenue-ordinary一般投資收益issuance date認股權(quán)發(fā)行日issuance for cash現(xiàn)金發(fā)行issuance of new bonds to purchase the old bonds發(fā)行新債并從公開市場買回舊債issuance of two types of securities as a unit兩種以上的證券合并發(fā)行issue papers待研究問題通報、問題報告issued capital stock已發(fā)行股份issues in accounting education會計教育問題研究issurance of new bonds to

53、exercise the call privilege發(fā)行新債并行使贖回權(quán)joint cost聯(lián)合成本journal日記簿、分錄簿journalizing分錄junior stock plans次級股票認購計劃junk bond垃圾債券just-in-time inventory system即時存貨系統(tǒng)land improvements土地改良物lapping延期入帳large stock diveidend大額股票股利last-in first-out后進先出lease payments receivable應(yīng)收租賃款lease term(duration)租賃期間leased asset

54、 under capital leases租賃資產(chǎn)leasehold improvements租賃改良leaseholds租賃費legal capital法定資本legal form法律形式lessees incremental borrowing rate承租人的增額借款利率leverage財務(wù)杠桿leverage buyouts融資購并leverage leases杠桿租賃liabilities callable on demand債權(quán)人立即可收回的負債liability dividends債票股利liability gains and losses預(yù)計給付義務(wù)損益liability in

55、der stock appreciation plan員工股票增殖權(quán)負債liability on discounted notes receivable票據(jù)貼現(xiàn)負債liability on transferred accounts receivable應(yīng)收帳款轉(zhuǎn)讓負債liability under capital lease租賃資產(chǎn)LIFO liquidation后進先出存貨的減少lifo reserve后進先出存貨準備LIFO retail method后進先出零售價法line of business主要行業(yè)link chain method連鎖法liquidating dividend清算

56、股利liquidity流動性liquidity index流動性指數(shù)listed corporations上市公司lliquidating dividends清算股利long-term capital to fixed assets長期資金對固定資產(chǎn)比率long-term investments長期投資long-term liabilities長期負債long-term notes payable長期應(yīng)付票據(jù)long-term operational assets長期營業(yè)用資產(chǎn)loss carrforward虧損遞轉(zhuǎn)以后年度loss carryback虧損遞轉(zhuǎn)以前年度loss continge

57、ncies或有損失loss contingencies requiring accrual應(yīng)入帳的或有損失loss due to market dicline of inventory存貨跌價損失loss from discounting of notes票據(jù)貼現(xiàn)損失loss from long-term contracts工程損失loss on capital lease資本租賃損失loss on expiration of stock rights認股權(quán)過期損失loss on impairment價值減損損失loss on purchase commitment進貨合約損失loss on

58、repossession收回商品損失lower of cost or market method成本與市價孰低法lump-sum purchase整批購買maintenance and customer support costs維護服務(wù)成本major categories approach分類比較法managerial accounting 管理會計manufacturers profit or loss制造商損益manufacturing cost制造成本marginal tax rate邊際稅率markdown cancellation減價取消market method市價法market

59、 rate市場利率market value method市價法market-related asset value of plan assets退休基金資產(chǎn)市價相關(guān)價值markup加價matching principle配比原則materiality重要性maturity value到期值measurement date衡量日merchandise inventory商品存貨mesurability可衡量性minimum lease payments最低租金給付額minimum pension liability最低退休金負債minor sale-leaseback小部分售后租回mislead

60、誤導(dǎo)mixed account混合帳戶modification of terms修改債務(wù)條件monetary assets貨幣性資產(chǎn)monetary items貨幣性項目monetary unit convention貨幣評價慣例money capital gain貨幣資本利得mortgage bonds抵押公司債moving average移動平均multiple-items approach混合商品法multiple-pool method多項組合法multiple-step format多步式multiple-step income statement多步式損益表natural busi

61、ness year自然營業(yè)年度natural resources自然資源nearness to cash接近現(xiàn)金的程度negative goodwill-badwill負商譽net accounts receivable應(yīng)收帳款凈額net additional markup凈再加價net assets or net obligations at transition過度性凈資產(chǎn)或凈給付義務(wù)net markdown凈減價net method凈額法net operation cycle凈營業(yè)周期net periodic pension cost凈退休金成本net realizable value凈

62、變現(xiàn)損失net realizable value method凈變現(xiàn)價值法neutrality中立性nominal account虛帳戶nominal rate名義利率noncash issuance of capital stock非現(xiàn)金發(fā)行noncompensatory plans非酬勞性計劃noncompensatory stock option plan非酬勞性認股計劃noncontributory pension plans非相對提撥退休金辦法noncumulative preferred stock非累積優(yōu)先股noninterest-bearing note不附息票據(jù)nonmone

63、tary exchange非貨幣性交換nonmonetary items非貨幣性項目nonparticipating preferred stock非參加優(yōu)先股nonpublic enterprises非公開發(fā)行公司nonqualified stock option plans不符合延稅規(guī)定的認股計劃non-reciprocal transfer非相對轉(zhuǎn)移、片面轉(zhuǎn)移nopar value stock無面額股normal shrinkage正常損耗normative規(guī)范性note exchange for rights or pribileges以票據(jù)交換特殊權(quán)利或優(yōu)惠notes exchang

64、ed for property or services以票據(jù)購買資產(chǎn)或勞務(wù)notes receivable dishonored(past due)拒付應(yīng)收票據(jù)notes receivables應(yīng)收票據(jù)NSF(not sufficient fund)存款不足支票number of compounding periods復(fù)利次數(shù)obligations under capital leases應(yīng)付租賃款obsolescence過時（陳舊）off-balance financing資產(chǎn)負債表外融資off-balance-sheet financing資產(chǎn)負債表外融資one transaction c

65、oncept單一交易觀念open corporations公開發(fā)行公司operating capability營運能量operating cycle營業(yè)周期operating lease營業(yè)租賃operational assets營業(yè)資產(chǎn)option選擇權(quán)ordinary annuity普通年金organization costs開辦費original selling price原始售價out of mind心不煩out of sight心不煩output measures產(chǎn)出單位比例法outstanding capital stock流通在外股份outstanding checks未兌現(xiàn)支票

66、overfunded基金超額提撥paid-in capital投入資本par value面額par value method面額法par value stock有面額股partial allocation部分分攤participating preferred stock參加優(yōu)先股patents專利權(quán)pay-related pension plans與薪資水準有關(guān)的退休金辦法pension benefit formula退休金給付公式pension expense退休金費用pension obligation退休金給付義務(wù)pension plan assets退休基金資產(chǎn)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帳款余額百分比法percentage-of-completion method完工比例法percentage-of-receivables approach應(yīng)收