财务英语一+-+考试大

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财务英语试题及答案

财务英语试题及答案一、选择题（每题2分，共20分）1. What is the term for the process of recording, summarizing, and reporting financial transactions?A. BudgetingB. AccountingC. AuditingD. Forecasting答案：B2. Which of the following is a financial statement that showsa company's financial position at a specific point in time?A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Retained Earnings答案：B3. The difference between the purchase price and the fair market value of an asset is known as:A. DepreciationB. AmortizationC. GoodwillD. Capital Gains答案：C4. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. DepreciationB. AmortizationC. AccrualD. Provision答案：A5. Which of the following is not a type of revenue recognition?A. Cash basisB. Accrual basisC. Installment methodD. All of the above答案：D6. The process of estimating the cost of completing a project is known as:A. BudgetingB. Cost estimationC. Project managementD. Cost accounting答案：B7. Which of the following is a non-current liability?A. Accounts payableB. Wages payableC. Long-term debtD. Income tax payable答案：C8. The term used to describe the process of adjusting the accounts at the end of an accounting period is:A. Closing the booksB. JournalizingC. PostingD. Adjusting entries答案：D9. What is the term for the financial statement that shows the changes in equity of a company over a period of time?A. Balance SheetB. Income StatementC. Statement of Changes in EquityD. Cash Flow Statement答案：C10. The process of verifying the accuracy of financial records is known as:A. BudgetingB. AuditingC. ForecastingD. Valuation答案：B二、填空题（每空1分，共10分）1. The __________ is the process of determining the value of an asset or liability.答案：valuation2. A __________ is a type of financial instrument that represents a creditor's claim on a company's assets.答案：bond3. The __________ is the difference between the cost of an asset and its depreciation.答案：book value4. __________ is the process of converting non-cash items into cash equivalents.答案：Liquidation5. A __________ is a financial statement that provides information about a company's cash inflows and outflows during a specific period.答案：Cash Flow Statement6. The __________ is the process of estimating the useful life of an asset.答案：depreciation schedule7. __________ is the practice of recording revenues and expenses when they are earned or incurred, not when cash is received or paid.答案：Accrual accounting8. __________ is the process of recording transactions in the order they are received.答案：Journalizing9. __________ is the practice of matching expenses with the revenues they helped to generate.答案：Matching principle10. A __________ is a document that provides evidence of a transaction.答案：voucher三、简答题（每题5分，共20分）1. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity.2. Explain the concept of "double-entry bookkeeping."答案：Double-entry bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to another account, ensuring that the total of debits equals the total of credits.3. What is the purpose of an income statement?答案：The purpose of an income statement is to summarize a company's revenues, expenses, and profits or losses over a specific period of time.4. Describe the role of a financial controller in anorganization.答案：A financial controller is responsible for overseeing the financial operations of an organization, including budgeting, financial reporting, and ensuring compliance with financial regulations and policies.四、论述题（每题15分，共30分）1. Discuss the importance of financial planning in business management.答案：Financial planning is crucial in business management as it helps in setting financial goals。

财务管理专业英语复习题(参考答案)

D. working sheet D. equipment depreciation C. capital budgeting. A. time deposits A. the initial cost of the project can be reduced. C. notes payable B. sunk A. I and III only C. salaries payable D. product producing C. initial public offering (IPO). A. total A. future value D. (1+8%/2)2-1 B. $295,000 D. collecting accounts receivable faster A. m D. common stock A. gross profit margin A. liquidity ratios B. degree to which the net present value reacts to changes in a single variable.B. the transaction is complete and the goods or services delivered.A. Return on equity A. general economic risk D. It does not include depreciation.C. Interest. B.$108 B. $37.62 B. Corporate investment decisions have nothing to do with financial markets,A. Financial management A. double taxation of dividends D. compound interest D. The market is overvaluing the stock.B. approximately 10 B.640,000 D. issue common stock.A. Net profit margin ×Total asset turnover ×Equity multiplier B.bond issuing C. capital budgeting B. marketability A. future value流动比率Current ratio= Current assets/ Current liabilities=1.91速动比率Quick ratio=( Current assets- Inventory)/ Current liabilities=1.27应收账款周转率Accounts receivables turnover ratio=Sales/Accounts receivable=4.37债务比率Debt ratio= Total liabilities/ Total assets=50.3%资产收益率Return on assets= Net income/ Total assets=3.45%Price/earnings ratio= Market price per share/ Earnings per share=45.83Current ratio = Current assets / Current liabilities = 1.1Total debt ratio =(Total assets – Total equity) / Total assets = 0.58Total asset turnover = Sales / Total assets = 0.27Profit margin = Net income / Sales = 0.22Equity multiplier = Total assets / Total equity = 2.375ROA= Net income / Total assets = 0.061ROE= Net income / Total equity = 0.1452) ROE= Profit margin * Equity multiplier * Total assets turnover = 14.56%Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. Other names for financial management include managerial finance, corporate finance, and business finance. Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-held firms to large publicly-traded corporations财务管理是一个通过收购、融资和资产管理来完成一些企业总体目标的综合决策过程。

外企财务面试英语

外企财务面试英语(总6页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--外企财务面试英语这是一篇由网络搜集整理的关于外企财务面试英语的文档，希望对你能有帮助。

1. What are your three greatest weaknesses?老板都愿意找到一个了解、热爱工作，并能够为公司创造价值的员工。

所以不要很诚实地把自己的毛病都暴露出来，而是要有策略地选择一些能够为自己加分的缺点。

2. Tell me about yourself。

这是面试问题中的经典头道“开胃菜”，主要考察求职者的个性是否符合公司的企业文化，所以回答时要尽量贴近这个公司的情况来推销自己。

比如这个公司属于汽车行业，那么你就该回答：“Driving is my hobby. I really love the feeling of running on the road and I take cars as my best friends。

要找到自己跟这个公司的切合点，让面试官了解你适合这个环境。

3. What are your three greatest strengths?回答这个问题时不可以只是简单回答：“I’m really organized, punctual and get along well with others。

”简洁、精炼找到这个公司所看重的特长，是回答这个问题的关键。

像要应聘金融行业，可以说：“I think my three strongest strengths are details-oriental, patient and cautious。

”但如果应聘者是一个销售精英，可以说：“I think my strongest strengths are aggressive, hard working andcommunicative。

”总之，需要考虑到应聘公司及职务的需要来选择表现自己的优势。

财务面试英语试题及答案

财务面试英语试题及答案一、选择题1. What is the primary purpose of financial accounting?A. To provide information for internal managementB. To provide information for external stakeholdersC. To assist in budgeting and forecastingD. To support tax compliance答案：B2. Which of the following is NOT a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Project Proposal答案：D3. What does the term "depreciation" refer to?A. The increase in the value of an assetB. The decrease in the value of an asset over timeC. The sale of an assetD. The purchase of an asset答案：B二、填空题4. The process of recording financial transactions in acompany's books is known as __________.答案：bookkeeping5. The __________ is responsible for the day-to-day management of the company's finances.答案：finance manager6. When a company issues shares, it is said to be engaging in __________.答案：equity financing三、简答题7. Explain the difference between "revenue" and "profit".答案：Revenue is the total amount of money that a company receives from its business activities before any costs are deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been subtracted from the revenue.8. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and shareholders' equity.四、论述题9. Discuss the importance of financial planning for a business.答案：Financial planning is crucial for a business as it helps in setting financial goals, allocating resourcesefficiently, managing cash flow, and ensuring the long-term viability of the company. It also aids in risk management and provides a roadmap for the company's growth and expansion.10. Describe the role of an auditor in a company.答案：An auditor's role in a company is to provide an independent assessment of the company's financial statements to ensure they are accurate, complete, and in compliance with relevant accounting standards and regulations. They also help identify potential fraud and recommend improvements in financial controls and processes.。

财经英语复习题

一、名词翻译<一>1. Financial assets : 金融资产2. mutual saving bank :互助储蓄银行3. Savings and loan association 储蓄贷款协会4. Credit union 信用合作社5. Life insurance 人寿保险6. Pension funds 养老基金7. Mutual funds 互助基金8. Equity securities 股权股票9. Security portfolios 证券投资组合10. The law of large numbers 大数法则<二>1. treasury bill 短期国库券2.. Negotiable certificate of deposit 可转让存单3. Commercial paper 商业票据4. Equity market 股票市场5. Open market transactions 公开市场交易<三>1.Letter of credit 信用证2.Beneficiary 受益人3.Good faith 信诚4.Draft 汇票5.Negotiable instrument 可以付票据6.Sight draft 即期汇票7.Time draft 远期汇票8.Pay on demand 见票即付9.Acceptance 承兑10.Bill of lading 海运提单11.Document of title 物权凭证<四>1.insurance premium 保险费2.Life insurance 人寿保险3.Property insurance 财产保险4.Liability insurance 责任保险5.Real estate 房地产、不动产6.Insurance policy 保险单7.Insurer 承保人8.The insured 投保人9.Insurance coverage 保险、险种、保险总额10.Life expectancy 估计寿命11.Operating expenses 营业费用12.Investment return 投资回报13.Junk bond 垃圾债券、破烂债券<五>1.interest-bearing obligation 有息债券ernment bond 政府长期债券3.Interest return 利息收入4.Treasury notes 中期国库券5.Treasury bills 短期国库券6.Yield rate 收益率7.Coupon rate 息票利息8.Cash balance 现金余额<六>1.Decision making 决策2.Tax return 纳税申报单3.Internal control 内部控制4.Internal auditing 内部审计5.Tax accounting 税收会计6.Taxable income 应纳税收入7.Cost accounting 成本会计8.Cost accounting standards board 成本会计准则委员会<七>1.independent auditor 独立审计师2.Public accountant 职业会计师3.CAP(certified public accountant ) 注册会计师4.Financial statement 财务报表5.Engagement letter 约定书mercial law 商法7.Public accounting firm 会计事务所8.Special industry 特殊行业9.Audit report 审计报告<八>1.E-commerce 电子商务2.Web 环球互联网3.Web-based business 网上生意4.Betamax Beta制大尺寸磁带录像系统5. VHS（video home system ) 家用录像系统6.TCP/IP（transmission control protocol /internet protocol)传输控制协议和网际互联协议7.java 一种编程语言scape 网景公司浏览器9.Internet explorer 微软公司浏览器10. Extensible markup language 伸展标记语言11.Hypertext markup language 超文本标记语言12.Telephone sales 电话直销13.Gallup polls 盖洛普民意测验二、短语翻译<一>1.没有金融中介行为，金融中介机构就无法存在。

《大学英语一》B卷及答案

Part I. Choice （单项选择）（每小0.5分，共15分）1.Yesterday morning she ______ one of her old friends in the street.A. looked upB. built upC. led toD. come across2. Jack was riding his new mountain bike _____ top speed.A. atB. withC. inD. on3. Please don’t get angry with him. _____, he was only 4 years old, you know.A. WellB. ThenC. HoweverD. After all4. The film star’s performance made ______ in the film.A. her more interestB. her more interestedC. she was more interestD. she was more interested5. Everyone is ______ the car accident that happened yesterday.A. talking aboutB. speakingC. saying aboutD. telling6.Running everyday will keep you ______.A. healthilyB. healthyC. healthingD. health7. It’ s time _____ your temperature now.A. to takeB. takingC. takenD. to have taken8. We’d better not spend so much time _____ computer games.A. playB. playingC. to playD. played9. Most of American teenagers love to _____ soccer games.A. seeB. lookC. watchD. look at10. None of them spoke English _____ Sam.A. except ofB. exceptC. exceptionD. except for11. He said he _____ return from Germany the next day.A. is toB. was toC. is going toD. would go to12. The _____ you are, the happier they will be.A. more kinderB. more kindC. kinderD. kind13. She was made _____ him the truth.A. tellB. tellingC. to tellD. to telling14. It’s a pity _______ you missed such an interesting program.A. whichB. whenC. whatD. that15. He gets ______ pay as me but he has his own office.A. a sameB. sameC. the sameD. these same16. I know nothing about it _______ what I have read in the papers.A. besidesB. besideC. expectD. expect17. The sign ______ that cars cannot enter.A. appearsB. movesC. meansD. sounds18.When her name was mentioned, I saw Mary______ from her seat.A. raiseB. raisingC. to riseD. rising19. What time do you usually ______ in the morning?A. get upB. get onC. get overD. get through20.You will need the ______ things—a pen, a notebook and a ruler.A. underB. belowC. afterD. following21. All I’m trying to do is to ______ why your condition has not improved.A. look forB. find outC. search forD. look over22. If the train arrives ______ it should be three o’clock exactly.A. in timeB. on timeC. from time to timeD. at times23. Many foreign countries will _____ in this Exposition.A. watchB. participateC. lookD. design24. Some one will have to teach Julia how _____ tennis.A. to playB. playsC. does she playD. playing25. He is very busy with his work, but ______ he likes to read newspapers or watch TV.A. on timeB. in his free timeC. in timeD. freely26. He asked the boss _____ extra pay to finish his work.A. ofB. forC. byD. with27. All the signs are ______ --he will be well again soon.A. activeB. positiveC. energizedD. physiological28. Their school ______ ours to a football match.A. chancedB. challengedC. changedD. charged29. It’s true that our manager will ______ France this winter.A. take a visit toB. have a visitC. pay a visit toD. pay a visit30. I think that his words really_______.A. countB. discountC. verbalizeD. motivatePart II Reading comprehension （阅读理解）（每小题1分，共15分）Passage OneQuestions 31 to 35 are based on the following passage:Shortly after the war, my brother and I were invited to spend a few days’ holiday with an uncle who had just returned from abroad. He rented a cottage in the country, although he rarely spent much time there. The cottage, however, had no comfortable furniture in it, many of the windows were broken and the roof leaked, making the whole house damp.On our first evening, we sat around the fire after supper listening to the stories our uncle had had to tell of his many adventures in distant countries. I was so tired after the long train journey that I would have preferred to go to bed, but I could not bear to miss any of my uncle’s exciting tales.He was just in the middle of describing a rather terrifying experience he had, when there was a loud crash from the bedroom above, the one where my brother and I were going to sleep.“It sounds as if the roof has fallen in!” shouted my uncle, with a loud laugh.When we got to the top of the stairs and opened the bedroom door, a strange sight met oureyes. A large part of the ceiling had collapsed （）, falling right on to the pillow of my bed. I was glad that I had stayed up late to listen to my uncle’s stories, otherwise I should certainly have been seriously injured, perhaps killed.That nigh we all slept on the floor of the sitting room downstairs not wishing to risk our lives by sleeping under a roof which might at any moment collapse on our heads. We left for London the very next morning and my uncle gave up his cottage in the country. This was not the kind of adventure he cared for, either!31. What does the writer say about his uncle during the war?A、He made a lot of money.B、He enjoyed many of his adventures.C、He had a lot of adventures.D、He fought as a soldier.32. When did the story most likely happen?A、In the spring.B、In the summer.C、In the fall.D、In the winter.33. Why did the writer wish to go to bed at first?A、He thought his uncle’s stories would be boring.B、He was really tired from the long journey.C、He had the habit of going to bed early.D、His uncle’s stories made him sleepy.34. Why was the writer glad after the accident?A、He realized he would have a good sleep.B、He had heard many exciting stories.C、He had a narrow escape from death.D、He had experienced a great adventure.35. What did the writer’s uncle most likely do with the cottage after the accident?A、He bought it and had it repaired.B、He gave it to his neighbors.C、He sold it to others.D、He returned it to the landlord.Passage TwoQuestions 36 to 40are based on the following passage:Insurance is the sharing of risks. Nearly everyone is exposed to risks of some sort. The house owner, for example, knows that his property can be damaged by fire; the ship owner knows that his vessel may be lost at sea; the father knows that he may die at an early age and leave his family the poorer. On the other hand, not every house is damaged by fire, nor every vessel lost at sea. If these persons each put a small sum into a pool, there will be enough to meet the needs of the few who do suffer loss. In other words, the losses of the few are met from the contributions of the many. This is the basis of insurance. Those who pay the contributions are known as “insured” and those who control the pool of contributions as “insurer”.Not all risks lend themselves to being covered by insurance. Broadly speaking, the ordinary risks of business cannot be covered. The risk that buyers will not buy goods at the prices offered is not a kind that can be estimated in numbers and risks can only be insured against if they can be estimated.The legal basis of all insurance is the “policy”. This is a printed form of contract on thick paper of the best quality. It states that in return for regular payment by the insured of a named sum of money, called the “premium”, which is usually paid every year, the insurer will pay a sum of money for loss, if the risk or event insured against actually happens.36. Why does the writer mention the father in the passage?A、The writer uses the father as an example to illustrate his point.B、The writer believes the father knows better than the mother.C、The writer wants to persuade the father to buy insurance.D、The writer wishes to set an example for fathers.37. Which of the following can be covered by insurance?A、All risks of business.B、All houses damaged by fire.C、Goods with clearly marked prices.D、Things whose values can be estimated.38. What do insurers firmly believe?A、People don’t like to spend their money.B、No one can avoid any risks.C、Almost all people trust insurance.D、Most people like to help others.39. What does “premium” （Para.3）most probably mean in the passage?A、The money paid by the insured.B、A printed form of contract.C、The money paid for the loss.D、The contributions of insurers.40. What is the main idea of the passage?A、Insurance is a way of sharing risks among people.B、Insurance has a solid legal basis.C、Only a few people suffer loss in their daily life.D、Insurance is not worth buying.Passage ThreeQuestions 41 to 46 are based on the following passage:Kate, a student in 8th grade, asked lots of questions in math class—until the teacher told her to stop. “He said I was confusing the other kids with my questions,” she recalls. “When boys asked questions, he took them a lot more seriously.”You might have thought that such obvious forms of discrimination （歧视）had ended by now. But Esther Green glass, a psychology professor at York University in Toronto, says many recent studies have found that girls may still be faced with mixed messages about self-confidence and success, which can lower their self-esteem and discourage them from achieving their potential.The problem worsens at about age 11 or 12, when girls start hitting puberty （青春期）and discovering boys. Many girls’ grades drop, and so does their self-esteem. “Girls get the message that, if you’re going to be popular, you can’t be too smart because the boys won’t like you,” says Green glass, who has written extensively on sex roles and discrimination.Often, girls also sense that boys are considered more capable. In studies in the United States, researchers found that when teachers asked questions, they almost always made eye con?tact with boys, unless they had attended courses raising their level of awareness. Adding to the problem, according to Green glass, is the lack of female role models in old textbooks still found in many Canadian schools.How are girls’ attitudes affected? Studies have shown that boys usually attribute their success to their superior ability, while girls attribute their own success to luck. When boys fail at a task, they tend to blame it on external factors; when girls fail, they blame their own lack of ability. Boys are more likely to try a second time to succeed.41. The first paragraph intends to tell us that _______.A、girls usually ask more questions than boys in classB、girls often confuse teachers with many questionsC、teachers tend to give much more attention to boysD、teachers believe that boys ask more serious questions42. Findings by Professor Esther Greenglass indicate that _______.A、sex discrimination in schools has disappeared in CanadaB、Canadian school girls are more self-confident than boysC、school girls in Canada are confused about their rolesD、in Canada girls and boys achieve equal success at school43. Researchers in the United States found that when teachers asked questions, _______.A、they would first turned to boys for answersB、they wanted to raise the awareness of boysC、boys responded to them ImmediatelyD、girls avoided eye contact with teachers44. We can learn from the passage that girls' lack of self-confidence has led to _______.A、their misjudgment of their own success and failureB、boys’ misunderstanding of their superiorityC、their inability to achieve academic successD、boys’ blaming external factors for their failu res45. What is the best title of the passage?A、Male and Female Role Models.B、Puberty and Sex Difference.C、Girls, Boys, and Success.D、Sex Roles and Discrimination.Part III Fill in the blanks （选择填空）（（每小题1分，共10分））46. We should do something _______ just talking about it.47. After hard work, we usually ______ by going to the movies at the weekend.48. The population of the town ______ dramatically in the first half of the country.49. Things got so bad ________ that he decided to go on a diet.50. There are _______ ways of getting to the railway station.51. There is _______ water in some dry regions.52.Swimming is very _______ with all ages.53.Students in my class plan to _______ after the final exam held nest week.54.They always ________ themselves very important.55.I know it was wrong, but I would do it again in the ______ situationPart IV Translate the following sentences into English （汉译英）（（每小题3分，共15分））56.朗读对英语学习来说很重要。

财务管理专业英语复习题(参考答案)

财经英语答案

财经英语答案【篇一：浙江财经学院英语翻译大赛试卷和答案】txt>考核方式：闭卷考试时间：120分钟第一题：汉译英 15% 1.市场需求_____________________________________________________ 2.社会主义市场经济______________________________________________ 3.可持续发展战略________________________________________________ 4.深化改革______________________________________________________ 5.人寿保险公司__________________________________________________ 6.综合国力______________________________________________________ 7.消费者物价指数_________________________________________________ 8.社会主义和谐社会_______________________________________________ 9.九年制义务教育__________________________________________________ 10.中国人民政治协商会议___________________________________________ 第二题：英译汉 15% 1. intellectual propertyrights_________________________________________ 2. future exchange_____________________________________________ ____ 3. closingprice_________________________________________________ ____ 4. loan and trustcompany____________________________________________ 5. extensiveeconomy______________________________________________ __ 6. export quota_____________________________________________________ 7. certified publicaccountant_________________________________________ 8.at sixes andsevens_______________________________________________ __ 9. cast pearls before theswine__________________________________________10. scientific outlook ondevelopment___________________________________第三题：句子翻译 20%1.根据协议，所有的经济政策应该不加歧视地适用于所有人______________________________________________________ ______________________________________________________ ________________________________ 2.我们已争取到了政府强有力的支持，使公共场所吸烟成为违法行为。

财务管理专业英语练习题

专业英语作业Topic 1:Agency is an area of commercial institution dealing with a contractual or quasi-contractual, or non-contractual set of relationships when a person, called the agent, is authorized to act on behalf of another (called the principal) to create a legal relationship with a third party.Money market is a component of the financial markets for assets involved in short-term borrowing and lending with original maturities of one year or shorter time frames.Capital market is a market for securities (debt or equity), where business enterprises and governments can raise long-term funds. It is defined as a market in which money is provided for periods longer than a year.Spontaneous financing refers to the automatic source of short term funds arising in the normal course of short term course of business. Trade credit and out standing expenses are examples of spontaneous financing.Financial intermediary is a financial institution that connects surplus and deficit agents. Secured loan is a loan in which the borrower pledges some asset as collateral for the loan, which then becomes a secured debt owed to the creditor who gives the loan.Unsecured Loan A loan that is issued and supported only by the borrower's creditworthiness, rather than by some sort of collateral.Marketability is a measure of the ability of a security to be bought and sold for a price at which similar items are dealling.Perpetuity is an annuity that has no end, or a stream of cash payments that continues forever. Hedge-matching In asset management, the coordination of an organization's cash inflows with cash outflows by matching the maturity of income generating assets (such as certificates of deposit) with the maturity of interest incurring liabilities (debts).Topic 2:美国IBM从1984年左右开始由兴到衰，由年盈利66亿美元到1992年亏损达49.7亿美元。

财务管理专业英语第一章

1.2.1 Investment Decisions 1.2.1投资决策
Long-term investment decisiongs involve determining the type and amount of assets that the firm 长期投资决策涉及确定公司希望持有的资产的类型和数量。 wants to hold. That is, investing concerns allocating or using funds. The financial manager makes 这就是说，投资包括配置或使用资金。财务经理
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one another. Inverstment decisions typically affect financing decisions and vice versa. For example, 投资决策通常影响筹资决策，反之亦然。例如， a decision to build a new plant or to buy new equipment requires other decisions on how to obtain the 新建厂房或购买新设备的决策要考虑如何获得项目需要的资金 funds needed to finance the project and to manage the asset once acquired. 和购买之后如何管理资产。
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Is the existing capital structure the right one ? 现有的资本结构是否正确？ How ang where should the firm raise money ? 公司怎样以及从哪里筹集资金？ Should the firm use funds raised through its revenues ? 公司是否应该通过收入筹集资金？ Should the firm raise money from outside the business ? 公司是否应通过业务以外筹集资金？ If the firm seeks external financing, should it bring in other oweners or borrow the money ? 如果公司寻求外部筹资，它应该增加所有者还是借钱？ The financial manager can obtain the needed funds for its investmrnts and operations either 财务经理可以从内部或外部得到其投资和运营所需的资金。 internally or externally.

日常生活中的财务英语大全

日常生活中的财务英语大全财务英语词汇漫谈有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。

例如：1、He gave me a full account ofhis plan。

他把计划给我做了完整的说明。

2、Charge it to my account。

把它记在我的帐上。

3、Cashier：Good afternoon。

Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open abank account .男人：我想开一个银行存款帐户。

还有account title（帐户名称、会计科目）、incomeaccount（收益帐户）、account book（帐簿）等。

在account 后面加上词缀ing 就成为accounting，其意义也相应变为会计、会计学。

例如：1、Accounting is a process of recording,classifying，summarizing and interpreting of those business activities that canbe expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

2、It hasbeen said that Accounting is the language ofbusiness.据说会计是“商业语言”3、Accounting is one of the fastest growingprofession in the modern business world.会计是当今经济社会中发展最快的职业之一。

4、FinancialAccounting and Managerial Accounting are two major specialized fields inAccounting.财务会计和管理会计是会计的两个主要的专门领域。

高端会计人才财经英语考试题及答案

高端会计人才财经英语考试题及答案I.Words and terms（20%）1.bankruptcy2.financial performance3.debitpound entry5.accrual accounting6.gross proceeds7.marketable securities8.operating expenses9.cash flow10.store credit11.预付费用12.累计折旧13.试算平衡14.资产负债表15.业主提款账户16.坏账准备账户17.贴现利息18.会计循环19.股息20.日记账IT Fill in the blanks with proper words.(20%)1、Accounting profession is sorteinto ,government accounting and .2. , , ,managementaccounting and the three basic forms of businessactivities.3. is considered as the heart of modern accounting.4. Basically, the T account has three parts: , the debit and5. Each source document should include at least three parts: the date, the and6. After the transactions have been entered in the journal, they must be transferred to theand this process is called7. The first step of the closing entries is the accounts are closed by transferring their balances to theaccount.8. At the beginning of accounting period, the investment cost of marketable securities includes, taxes, and9. The accounts that can't be collected are calledorIⅡⅢ. Write T(true) before the statements which aretrue and(F) which are false.(5%)1.() The profits and losses in a partnership must be allocated equally by the partners.2.() The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating.3.() The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period.4.() The collection of the credit sales will increase the balance of Accounts Receivable.5.() The company can discount the promissory note to the bank or other financial units when it needs cash.V. Translate the following sentences (15%)1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5. While profit is the amount of money you expect to make over a given period of time, cash is what you must have to keep your business running.VI. Calculation (10%)1. At the beginning of the year, Kevin Young company 's assets were 220,000, and its owners equity was S 123,000. During the year, assets increased S60,000, and theliabilities decreased S 10,000. What was the owner's equity at the end of the year?2.A sale is made on August 1 for S 400, terms2/10,n/30, on which a sales return of S 100 is granted on August 6. What is the dollar amount received for payment in full on August 9.VIl. Make entries(15%)Tom Vega, after receiving his degree in computer science, began his own business called A StarSystem Company. He completed the following transactions soon after starting the business. Make entries to record thesetransactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals.1. Tom began his business with a $10,000 cash investment, and a system library, which cost $920.2. Paid two months' rent for an office. Rent is $360 per month.3. Purchased a minicomputer for S4,500 in cash.4. Purchased computer supplies on credit,$620.5. Collected revenue from a client,$730.6. Billed a client S450 upon completion of a short project.7. Paid expenses of S230.8. Received S450 from the client billed previously.9. Withdrew S210 in cash for personal expense.10. Paid S620 of amount owed in transaction 4.会计英语B答案I.Words and terms1.破产2.财务业绩3.借方4.复合分录5.权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.Prepaid Expense 12.Accumulated Depreciation 13.trial balance 14.balance sheet 15.Withdrawals Account16.Allowance for Uncollectible Accounts 17.discount18.accounting cycle 19.dividend 20.journal评分标准：共计20分，每题1分。

财务管理复习-英语授课与考试

1．. According GAAP revenue is recognized as income when:根据GAAP收入何时确认：a. a contract is signed to perform a service or deliver a good.b. the transaction is complete and the goods or services delivered.c. payment is received.d. income taxes are paid.e. all of the above.2 . Which of the following statements concerning the income statement is not true?下列哪项说明有关收入是不正确的？a. It measures performance over a specific period of time.b. It determines after-tax income of the firm.c. It includes deferred taxes.d. It does not include depreciation.e. it treats interest as an expense.3. Which of the following is not a noncash deduction?下面哪个不是非现金折扣a. Depreciation. 折旧b. Deferred taxes.c. Interest. 利息d. Two of the abovee. All of the above.4．Sasha Corp had an ROA of 8%. Sasha’s profit margin was 4% on sales of $150. What are total assets?a.$75.b.$300. 4%*150/8%c.$48.d$162.e.none of above.5. Calculate net income based on the following informationSales = $150.00Cost of goods sold = $90.00Depreciation = $15.00Interest paid = $20.00Tax rate = 34%a. $16.50b. $26.40 （150-90-15-20）*（1-34%）c. $34.60d. $4.60e. $39.606. Which of the following is not true?a. Financial markets can be used to adjust consumption patterns over time.b. Corporate investment decisions have nothing to do with financial markets,c. Financial markets deal with cash flows over time.d. Investment decisions rely on the economic principles of financial markets.e. None of the above.7. An investment should be made if the return on the investment is:如果投资回报是。

财务类英语试题及答案

财务类英语试题及答案一、选择题（每题1分，共10分）1. Which of the following is a common financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. All of the above2. The term "equity" in finance refers to:A. Money owed to a company.B. Money invested in a company.C. Money earned by a company.D. Money spent by a company.3. What is the formula for calculating the return on investment (ROI)?A. ROI = (Net Income / Total Assets) * 100B. ROI = (Total Assets / Net Income) * 100C. ROI = (Net Profit / Cost of Investment) * 100D. ROI = (Cost of Investment / Net Profit) * 1004. The process of forecasting a company's future financial position is known as:A. BudgetingB. ForecastingC. PlanningD. Analysis5. Which of the following is not a type of financial risk?A. Credit riskB. Market riskC. Liquidity riskD. Fixed risk6. The term "leverage" in finance is used to describe:A. The use of borrowed money to increase potential returns.B. The process of selling a financial asset.C. The amount of money a company has in the bank.D. The ratio of a company's equity to its debt.7. What does "EBIT" stand for in financial analysis?A. Earnings Before Interest and TaxesB. Earnings Before Income and TaxesC. Earnings Before Interest and TotalD. Earnings Before Interest, Taxes, and Depreciation8. The "time value of money" concept implies that:A. Money received in the future is worth less than money received today.B. Money received in the past is worth more than money received today.C. Money has no value over time.D. The value of money is constant over time.9. Which of the following is a method of financial analysis?A. SWOT analysisB. PEST analysisC. Ratio analysisD. Porter's Five Forces analysis10. The "break-even point" in finance is the point at which:A. A company's revenue equals its expenses.B. A company's net income is zero.C. A company's assets equal its liabilities.D. A company's cash flow is positive.答案：1. D2. B3. C4. B5. D6. A7. A8. A9. C10. A二、填空题（每题1分，共5分）11. The __________ is a financial statement that shows a company's assets, liabilities, and equity at a particular point in time.Answer: Balance Sheet12. The __________ is the difference between revenue and expenses during a specific period.Answer: Net Income13. In finance, the term "capital" often refers to the__________ of the business.Answer: Owners' Equity14. If a company's current assets are greater than itscurrent liabilities, it is said to have a positive __________. Answer: Working Capital15. The __________ is a measure of how well a company can pay its current debts.Answer: Quick Ratio三、简答题（每题5分，共10分）16. What is the purpose of a financial statement analysis?Answer: The purpose of financial statement analysis is to assess the performance and financial health of a company. It helps investors, creditors, and other stakeholders to make informed decisions about the company's financial stability, profitability, and risk.17. Explain the difference between "operating activities" and "financing activities" in the context of a cash flow statement.Answer: Operating activities in a cash flow statement referto the cash transactions that are directly related to thecore business operations of the company, such as cashreceived from sales and cash paid for expenses. Financing activities, on the other hand, involve cash transactions related to the company's financing arrangements, such as issuing or repaying debt, issuing or buying back shares, and paying dividends.四、计算题（每题5分，共5分）18. If a company has a net profit of $100,000 and a cost of investment of $500,000, what is the ROI?Answer: ROI = (Net Profit / Cost of Investment) * 100ROI = (100,000 / 500,000) * 100ROI = 20%五、论述题（每题10分，共10分）19. Discuss the importance of financial planning in business management.Answer: Financial planning is a critical component of business management as it helps in setting financial goals, allocating resources efficiently, and forecasting。

财务管理专业英语

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财务管理专业英语
1.2.2 Financing Decisions
o If the firm decides to raise funds externally, the financial manager can do so by incurring debts, such as through bank loans or the sale of bonds, or by selling ownership interests through a stock offering.
o 会计科目；账户
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财务管理专业英语
1）Account、Accounting & Accountant
o Accounting：会计、会计学 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 Accounting elements 会计要素
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财务管理专业英语
三、others—其它
o 作业 o 平时成绩占期末总成绩的10%
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财务管理专业英语
1、Introduction to Financial Management (1)
1.1 Financial Management and Financial Manager
9. Capital Structure 资本结构
10. Dividend Policy 股利政策
11. Working Capital Management 营运资本管理

会计英语作业一

会计英语作业⼀Accounting Exercises OneⅠ. Match the terms in column A with the definitions in column BA B1. government accountant a. provide useful information for decision-making2. objectives of financial accounting b person must pass a series of examinations andmeet certain other requirements3. private accountant c. work for one employer and offer services such asAccounting, budgeting, and internal auditing4. Certified Public Accountant d. audit tax returns and accumulate financial informationfor federal, provincial, and municipal agencies5. public accountant e. the language of business6. accounting f. offer auditing, management advisory, and tax services7. comprehensive income g. notes payable8. revenues h. sales9. expenses i. interest paid to bank10. gains j. distributions of cash dividends to owners11. losses k. services received as investments by owners12. assets l. land13. liabilities m. losses from incidental transactions of an entity14. equity or net assets n. change in equity of an entity from transactions andcircumstances from non-owner sources15. investments by owners o. residual interest in the assets of an entity16. distributions to owners p. increases in equity from peripheral transactions of an entityⅡ. Decide whether the following statements are true or false. Write T for true and F for false( ) 1. Accountants have an ethical obligation to maintain only moral competence.( ) 2. Accounting equation accounts for the common quantitative relation among accounting elements: Assets = Liabilities + Owner’s Equity( ) 3. Accounting is a system of gathering, summarizing and communicating financial information for a business firm, government or other organizations.( ) 4. Journal entries are made before they have been entered into the ledger accounts.( ) 5. The equality of a trial balance means that there are no error made in the previous accounting procedures. ( ) 6. If at the end of an accounting period there is a debit balance in the income summary account, this means that the revenue has exceeded expense.( ) 7. The important role of the worksheet is to aid the accountant by bringing together all the data needed for preparing financial statements.( ) 8. A worksheet is a substitute for the financial statements.( ) 9. Account Receivable is classified as a current asset.( ) 10. The Allowance for Uncollectible Accounts is a liability because it usually has a net credit ending balance. ( ) 11. Recoveries of an account previously written off are, when an Allowance ofr Uncollectible Accounts account is used, credited to the Bad Debts account.( ) 12. Weighted Average method assigns different unit cost to the same inventory item under both the perpetual inventory system and the periodic inventory method.( ) 13. Inventory pricing methods can be changed from period to period at will to control net income.( ) 14. Under the perpetual inventory system, the Cost of Goods Sold account is debited and the Merchandise Inventory account is credited for each sale of merchandise inventory.( ) 15. When the FIFO method of costing inventory is used, costs are assumed to be charged against revenue in the order in which they are incurred.Ⅲ. Choose the best answer1. Which of the following describes accounting?A. is the language of businessB. is an information systemC. is useful decision makingD. all of the above2. An accounting process includes all of the following steps except ____.A. analyzingB. planningC. classifyingD. summarizing3. Accounting information is used by ____.A. businessesB. government regulation agenciesC. labor unionsD. all of the above4. Traylor Company paid $2,850 on account. The effect of this transaction on the accounting equation is to ____.A. decrease assets and decrease owner’s equityB. increase liabilities and decrease owner’s equity.C. have no effect on total assetsD. decrease assets and decrease liabilities5. Which of these is/ are an example of an asset account? ____.A. CashB. Accounts receivableC. InvestmentsD. All of the above6. The ending Cash account balance is $57,600. during the period, cash receipts equal $124,300. If the cash payments during the period total $135,100, then the beginning Cash amount must have ____.A. $68,400B.$46,800C. $181,900D. Cannot be determined from the information given.7. During 2007, Bustamante Co. incurred salary expense of $240,000. Beginning and ending Salary Payable was $4,000 and $8,000, respectively. In 2007, Bustamante paid salaries of ____.A. $248,000B. $240,000C. $236,000D. $244,0008. An adjusting entry could contain all of following except ____.A. a debit to Unearned RevenueB. a credit to CashC. a debit to Interest ReceivableD. a credit to Salary Payable9. The intangible asset goodwill may be: .A. capitalized only when purchased.B. capitalized either when purchased or created internally.C. capitalized only when created internallyD. written off directly to retained earnings.10. For a non-monetary exchange of plant assets, if the exchange lacks commercial substance, accounting recognition should not be given to: . A. a loss when the assets exchanged. B. a gain when the assets exchangedC. part of a gain when the assets exchanged and cash is received.D. no gain or lass.11. You own a Lawn Service business. If you charge a customer $30 for mowing their lawn, what is the $30 to your business? . A. Revenue. B. An expense. C. A liability D. An obligation12. If total assets were $900,000 and total liabilities were $300,000, the owner’s equity would be:.A. $ 300,000B. $ 600,000C. $ 1200,000D. $ 900,00013. Land is purchased with cash for $40,000. What effect will this transaction have on the accounting equation? .A. Increase assets and owner’s equity by $40,000.B. Increase assets and liabilities by $40,000.C. Decrease owner’s equity by $40,000 and increase assets by $40,000D. No net effect on any of the accounting equation elements.14. The balance in Allowance for Doubtful Accounts, at any given time, represents:A. estimated uncollectible accounts receivable not yet written off.B. the amount of accounts receivable written off.C. the amount reserved to pay for bad debts.D. the amount lost to bad debts15. The method of increasing the expense when the business writes an account off is called:A. aging method.B. allowance method.C. percent of sales method.D. direct write-off methodⅣ. Supply the missing information in the following statementsOneMany people and __1__ use accounting information that __2__ prepare in order to make sound decisions. That’s why it is important for these people to understand how this information is created. To __3__ communication, accountants establish __4__ that business people can use to ensure they are talking about the same thing. Suppose, a bookstore sells books: when should the accountant __5__ the sale----at the moment the books are shipped (accrual accounting) or at the time__6__ for these books is received (cash accounting)? Whether the store owner uses ___7__ or the cash basis accounting rule is not important as long as a rule is established that requires the owner to __8__ which system of rule is being used in __9__. All the rules of measurement for accounting __10__ in one group and called Generally AcceptedAccounting Principles (GAAP).TwoIn practice, it may be necessary to know __1__ of inventory when perpetual inventory records are not maintained and it is impractical to take __2__. For example, a business that uses __3__ may need monthly income statements, but taking a physical inventory each month may be too costly. Moreover, when __4__ such as a fire has destroyed the inventory, the amount of __5__ must be determined. In this case, taking a physical inventory is __6__, and even if __7__ have been kept, these records may also __8__. In such cases, __9__ can be estimated by using (1) the retail method or (2) __10__. Ⅴ. Translate the following into English1. 会计等式2. 复式记账基本原理3. 会计期间4. 确认收⼊原则5. 电汇6. 过账是将分录信息从⽇记账过⼊分类账的过程。

财务会计商务英语一边学边练参考答案

财务会计商务英语一边学边练参考答案1、The flowers _______ sweet. [单选题] *A. tasteB. smell(正确答案)C. soundD. feel2、—Why is Mary asking Bob about the school trip? —Because she wants to know ______.（）[单选题] *A. how does he think of the tripB. what does he think of the tripC. what he likes the tripD. how he likes the trip(正确答案)3、If the manager had to choose between the two, he would say John was _____ choice. [单选题] *A. goodB. the bestC. betterD. the better(正确答案)4、As soon as he _______, he _______ to his family. [单选题] *A. arrived, writesB. arrived, writtenC. arrived, wrote(正确答案)D. arrives, write5、---Where’s that report?---I brought it to you ____you were in Mr. Black’s office yesterday. [单选题] *A. ifB. when(正确答案)C. becauseD. before6、Something must be wrong with the girl’s _______. She can’t hear clearly. [单选题] *A. ears(正确答案)B. noseC. armsD. eyes7、You can borrow my book, _____ you promise to give it back to me by the end of this month. [单选题] *A.even ifB. as long as(正确答案)C. in caseD. even though8、It is my _______ to meet you here. [单选题] *A. pleasure(正确答案)B. pleaseC. pleasedD. pleasant9、87．—Could you? ? ? ? ? ? me the way to the nearest hospital?—Sure. [单选题] * A．askB．tell(正确答案)C．talkD．speak10、His mother’s _______ was a great blow to him. [单选题] *A. diedB. deadC. death(正确答案)D. die11、40．—________ apples do we need to make fruit salad?—Let me think…We need three apples. [单选题] *A．How longB．How oftenC．How muchD．How many(正确答案)12、Nick has always been good _______ finding cheap flights. [单选题] *A. at(正确答案)B. forC. withD. to13、Lily is a very_____person and never wastes anything. [单选题] *A.generousB.economical(正确答案)C.economicD.efficient14、She _______ so much _______ her mother. [单选题] *A. looks; like(正确答案)B. looks; forC. looks; afterD. looks forwards; to15、The book is very _______. I’ve read it twice. [单选题] *A. interestB. interestedC. interesting(正确答案)D. interests16、You must pay more attention to your pronunciation. [单选题] *A. 词汇B. 拼写C. 发音(正确答案)D. 语法17、Chinese is one of ____ most widely used languages in ____ world. [单选题] *A. a, theB. /, theC. the, the(正确答案)D. a, /18、This girl is my best friend, Wang Hui. ______ English name is Jane.（）[单选题] *A. HeB. HisC. SheD. Her(正确答案)19、Everyone here is _______ to me. [单选题] *A. happyB. wellC. kind(正确答案)D. glad20、The strawberries ______ fresh. Can I taste (品尝) one?（）[单选题] *A. watchB. tasteC. soundD. look(正确答案)21、This pair of shoes only _______ me 10 yuan. [单选题] *A. spentB. tookC. paidD. cost(正确答案)22、How can I _______ the nearest supermarket? [单选题] *A. get offB. get upC. get to(正确答案)D. get on23、He made ______ for an old person on the bus. [单选题] *A. room(正确答案)B. roomsC. a roomD. some rooms24、78．According to a report on Daily Mail, it’s on Wednesday（）people start feeling really unhappy. [单选题] *A. whenB. whichC. whatD. that(正确答案)25、Don’t talk _______. Your grandmother is sleeping now. [单选题] *A. happilyB. nearlyC. loudly(正确答案)D. hardly26、—______ —（）[单选题] *A. How long did you stay there?B. How much did you pay for the dress?C. How many flowers did you buy?(正确答案)D. How often did you visit your grandparents?27、( )Keep quiet, please. It’s ________ noisy here. [单选题] *A. many tooB. too manyC. too muchD. much too(正确答案)28、—______ pencils are these?—They are Tony’s.（）[单选题] *A. WhatB. WhereC WhoD. Whose(正确答案)29、Amy and her best friend often ______ books together.（）[单选题] *A. read(正确答案)B. readsC. is readingD. to read30、Henry lives happily with his three cats. _______ of them are part of his family. [单选题] *A. NoneB. BothC. All(正确答案)D. Neither。

会计英语——精选推荐

会计英语会计英语⼀、判断题1.Accounts are records of increases and decreases in individualfinancial statement items. 账户是个⼈财务报表项⽬的增减记录。

T2.The double-entry accounting system records each transactiontwice. 复式记账系统记录每笔交易两次。

T3.Accounts payable are accounts that you expect will be paid toyou. 应付账款是预计将会付钱给你的账户。

F4.Accounting is a service that provides many different users withfinancial information to make economic decisions. 会计是⼀种为许多不同的⽤户提供财务信息来做出经济决策的服务。

T5.Drawings are an example of an expense. 撤资是费⽤的⼀个例⼦。

F6.Firms that conduct their operations in more than one countryare referred to as multinational corporations.在多个国家开展业务的公司被称为跨国公司。

T7.Reliability of information means that the information is free oferror and bias. 信息的可靠性意味着信息是没有错误和偏差的。

T8.One of the most important differences between a servicebusiness and a retail business is in what is sold.服务业务和零售业务之间最重要的区别之⼀就是销售。

财务用英语怎么说

财务用英语怎么说财务不仅是国民经济各部门、各单位在物质资料再生产过程中客观存在的资金运动及资金运动过程中所体现的经济关系，更主要的是财产和债务，即资产和负债等。

那么你知道财务用英语怎么说吗?下面来学习一下吧。

财务英语说法1：finance财务英语说法2：comptabilite财务英语说法3：Accounting财务的英语例句：其日常财务状况十分糟糕。

Its day-to-day finances are in a critical state.按我目前的财务状况我是不可能买车的。

My present finances preclude the possibility of buying a car.我们应该密切注意财务问题。

We must take a hard look at our finances.我职掌财务。

I am in charge of financial affairs.我们遇到一些财务困难。

We met some financial embarrassment.对财务成果进行计量，你就可以得到财务结果。

Measure financial results and you get financial results.财务管理追逐的是财务成本的最低化。

Financial management is the financial cost of chasing the lowest.应用财务管理原则可以更好地指导财务实践。

The financial administration principles can instruct thefinancial affairs.财务报表附注乃本财务报表之一部分。

The annexed notes form part of these financial statements.接着，又聘请了一名财务副总裁。

And then a VP of finance.各部门的财务人员也有向财务主管汇报的职责。

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财务英语一A:A share A股;甲类股份abatement of tax 减税;减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出;经常预算支出above-the-line receipt 线上项目收入;经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值;绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本;已分摊成本absorption 吸收;分摊;合并absorption rate 吸收率;摊配率;分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率;适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人;接受人;受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融;贷款accommodation bill 通融票据;空头票据accommodation party 汇票代发人account balance 帐户余额;帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐;存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单;帐单;会计财务报表account title 帐户名称;会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序;会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期;会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期;会计期accounting policy 会计政策;会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度;会计系统accounting transaction 会计事项;帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值;添加accrual 应计项目;应累算数目accrual basis 应计制;权责发生制accrual basis accounting 应计制会计;权责发生制会计accrue 应累算;应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息;应计未付利息accrued interest receivable 应收利息;应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润;滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购;购置;取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场;交投畅旺的市场;旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支;实际支出actual income 实际入息;实际收入;实际收益actual market 现货市场actual price 现货价;实际价格actual profit 实际利润actual quotation 实盘;实际价位;实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议;有待覆核的协定ad valorem duty 从价税;按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款;补加税款Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费;评定印花税额手续费;评估契据费adjudication of bankruptcy 裁定破产;宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数;调整后的实数adjusted current assets 经调整的流动资产;调整后的流动资产adjusted figure 经调整的数字;调整后的数额adjusted liabilities 经调整的负债;调整后的负债adjusted loss 经调整的亏损;调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值adjusted profit 经调整的利润;调整后的利润adjusted surplus 经调整的盈余额;调整后的盈余额adjusted value 经调整的价值;调整后的价值adjustment 调整;修订;理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距;调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程;调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费;行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人;遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项;垫付款项;预支款项;预付款项advance account 暂支帐目;预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付;预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书;汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章;遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号;联营公司;附属公司affiliated company 附属公司;联号;联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利;税后利润;税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人;承销人agent of company 公司代理人agent's fee 代理人费;经纪费aggregate 总计;总数;总体数字aggregate amount 总款额;总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现;总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值;合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算;合计;总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价;贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议;买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与;让渡;转让alimony 生活费;赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险;综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项;预留款项allocation of profit 利润分配;溢利分配allocation warrant 拨款令allotment 分配;配股allotment notice 股份配售通知;配股通知allotment of shares 股份分配allowable 可获宽免;免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额;津贴;备抵;准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项;通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围;收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目;周年帐目报表;年度决算;年结annual accounting date 年结日期annual allowance 每年免税额;年积金;年度津贴;年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率;每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表;周年申报表;每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表;年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师;委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配;分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价;评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值;升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款;拨用;拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币;认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥;套汇;套利arbitrageur 套戥者;套汇者arbitrary amount 临时款项arrangement 措施;安排;协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款;逾期未收的帐项articles of association 组织章程;组织细则;组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘;喊价;索价;卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税;评定;估价;评税单assessment number 评税编号;估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估;实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表;资产改进表assets lending 实物放款;有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产;拆卖资产assets value 资产值assignee 承让人assignment 转让;转让书;转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让;物业转让书assignment right 转让权assignor 转让人associate 有联系的人;有关连人士;相联者;合伙人;联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司;联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保;保险;转易;转易书assurance of interest 权益的转易at 19XX price 按一九XX年价格计算at a discount 按赔价计算;按贴水价格计算;打折扣at a premium 按溢价计算;按升水价格计算at call 通知付款;按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算;按现时市价计算at current price 按当时价格计算;按现时价格计算at factor cost 按要素成本计算;按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算;平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证;见证条款at-the-money option 平价期权attorney 受权人;受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计;核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目;经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师;核数主任;审计师auditor's certificate 核数师证明书;审计师证明书auditor's report 核数师报告;审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证;鉴证authority to purchase 委托购买证;委购书authorization 认可;核准;授权;授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司;认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人;获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司average 平均;平均数;海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支;一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向;一般消费倾向average propensity to save 平均储蓄倾向;一般储蓄倾向average rate 平均率average revenue 平均收入;平均收益average stock 平均库存;平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税。