美国CPA 考试词汇表.pdf

美国会计师考试所用词汇的专业词典 （2014 年11月28 日） TERM 词汇 DEFINITION 定义 Abnormal Spoilage Unacceptable units that are not expected to occur under an efficient production process. 非正常损耗 在有效率的生产流程下不应该发生的不合格品数量。 Absorbed Overhead That portion of factory indirect cost that has been allocated to a specific product, or saleable service. (Also called Applied Overhead.) 已吸收间接费用 已经分配给特定产品或适销服务的那部分工厂间接成本。（又称“已分配 间接费用”。） Absorption Costing A costing system that assigns to inventory all types of manufacturing costs, including direct, indirect, fixed and variable. (Also called Full Absorption Costing.) 吸收成本法/完全成本法 将所有各类制造成本，其中包括直接成本、间接成本、固定成本和变动成 本，分配给存货的成本计算方法。（又称“全部吸收成本法”。） Accounting Cycle The steps an accountant follows to analyze and record business transactions, prepare the financial statements, and prepare for the next accounting period. 会计循环 会计人员分析、记录业务交易，编制财务报表，为下一个会计期间做准备 的步骤。 Accelerated A pattern of depreciation in which the amount of depreciation computed Depreciation in the early years is greater than the amounts computed in the later years. 加速折旧 一种折旧方法，其早期计提的折旧金额大于后期计提的金额。 Accounting The process of identifying, classifying, measuring, recording and communicating in monetary terms transactions and events of an economic entity that are of a financial character. 会计 以货币为单位确认、分类、计量、记录和传递一个经济实体财务性质的交 易和事项的过程。 Accounting Profit Revenue less all expenses included in the entity’s income statement. 会计利润