财务管理精要术语中英对照
财务管理常用术语(英汉对照)
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Business cycle (of a firm) (1) 经营周期 从权益资本,筹集新债务,和 通过资产收购来增长业务的一系列事件,这 样,又开始一个新的周期。
Business risk (1,5,10,11) 经营风险 经济风险 和营业风险的累积影响,来源于公司不可能 知道目前投资和营业活动 /决策的确定结果。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险,市场风险,不可分散风险,和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中,想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券,代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。
财务用语中英文对照
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财务用语中英文对照以下是一些常见的财务用语中英文对照:1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。
财务行业术语英汉文对照
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财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA (Certified Public Accountant) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。
财务管理专业术语中英对照
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财务管理专业术语中英对照1.财务管理Financial Management2.上市(公众)公司Publicly-held Company3.合伙企业Partnership4.独资企业Sole Proprietorship5.企业价值最大化The Maximization of Enterprise Value6.价值管理Value Management7.公司价值Firm Value8.负债价值Debt Value9.资产价值Asset Value10.利益相关者Stakeholder11.股东Stockholder12.所有权与管理权分离Separation of Ownership and Management13.委托代理问题Principal-Agent Problem14.董事会Board of Director15.有限责任Limited Liability16.公司章程Articles of Incorporation17.股东权益S tokeholds’ Equity18.股票发行Stock Offering19.普通股Common Stock20.优先股Preference Stock; Preferred Stock21.债权人Creditor22.首席执行官Chief Executive Officer,CEO23.首席财务官Chief Financial Officer,CFO24.财务副总裁Vice President of Finance25.司库Treasurer26.总会计师Controller27.财务报表Financial Statements28.资产负债表Balance Sheet29.损益表Income Statement30.现金流量表Cash Flow Statement31.复利Compound Interest32.现值Present Value33.终值Future Value34.年金Annuity35.后付年金Ordinary Annuity36.先付年金Annuity Due37.延期年金Deferred Annuity38.永续年金Perpetual Annuity39.风险报酬Risk Premiums40.违约风险Default Risk41.市场收益率Market Return, RM42.方差Variance43.标准差Standard Deviation44.系统风险Systematic Risk45.非系统风险Unsystematic Risk46.最低报酬率Hurdle Rate47.资本资产定价模型Capital Asset Pricing Model, CAPM48.贝塔系数Beta Coefficient, β49.边际资金成本Marginal Cost of Capital,MCC50.净现值Net Present Value,NPV51.净现值率Net Present Value Rate,NPVR52.内含报酬率Internal Rate of Return,IRR53.获利指数Profitability Index,PI54.投资回收期Payback Period,PP55.平均报酬率Average Rate of Return,ARR56.投资利润率Return on Investment, ROI57.机会成本Opportunity Cost58.相关成本Relevance Cost59.沉没成本Sunk Cost60.资金成本Cost of Funds61.加权平均资本成本Weighted Average Cost of Capital,WACC62.经营杠杆Operating Leverage63.财务杠杆Financial Leverage64.综合杠杆Comprehensive Leverage / Total Leverage65.营运资金Working Capital66.流动资产Current Asset67.流动负债Current Liability68.经济订货批量Economic Order Quantity, EOQ69.资本预算Capital Budgeting70.筹资组合Financing Mix71.资本结构Capital Structure72.负债与股票的组合Mix of Debt and Equity73.融资租赁Financial Leasing74.股利政策Dividend Policy75.现金股利Cash Dividend76.股票股利Stock Dividend77.股利支付率Dividend-Payout Ratio78.股票回购Stock Repurchase79.股票分割Share Split80.市净率Book-to-Market Ratio81.市盈率Price-Earnings Ratio, P/E82.账面收益率Book rate of Return83.自由现金流量Free Cash Flow, FCF84.小盘股Small-Cap Stocks85.大盘股Large-Cap Stocks86.蓝筹股Blue-Chip Stocks87.成长股Growth Stock89.90.。
财务管理精要术语中英对照
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财务管理精要术语翻译对照目标现金分配水平 target cash distribution level执行期权 exercise options投入权益数 book equity税前利润 pre-tax income应用的税率 applicable tax权益回报率 ROE息税前利润 EBIT财务杠杆 financial leverage)财务风险 financial risk)经营盈亏平衡 (operating breakeven)经营杠杆 operating leverage投入成本的波动性(input cost variability)销售价格的波动性(sales price variability)需求的波动性(demand variability)投入资本的回报率(ROIC)税后的营业净利润 NOPAT市场风险(market risk)个体风险(stand-alone risk)经营风险(bussiness risk)财务风险(financial risk)1加权平均概率 probability-weighted average预期回报率 expected rate of return标准差 standard deviation方差系数 coefficient deviation自由市场 Open market实证研究 empirical test加权平均资本成本 WACC资本利得 Capital gains优先股 Preferred stock股票的要求回报率 required rate of return on stock 权益融资 equity financing权衡理论 trade-off theory税收保护 Tax shield期望成本 expected cost税盾利益 tax benefits of debt研发实验室 R&D lab机构投资组合管理者 portfolio manager步进次序 pecking order股票发行成本 Flotation cost没用的项目 pet project股利 dividend股票回购 stock repurchase杠杆收购(LBO) leverage buyout减少过剩现金流 bond the cash flow储备借款能力 reserve borrowing capacity 净现值 net present value难逢良机 windows of opportunity预测报表 pro forma statement流通比率 current ratio资产负债率 percent financed with debt无负债时的beta系数 unlevered beta coefficient基本经营风险 basic business risk资本资产定价模型(CAPM) CAPM无风险利率 risk-free rate市场风险溢价 market risk premium负债beta (leveraged beta)负债权益比率 D/S税后净经营性利润(NOPAT)最初假设权益市场价值 initial estimated marketvalue of equity资本结构调整均衡价格 equilibrium recapitalization price 最终价值resulting value债务总额 value of all debts债务数额 the amount of debt权益价值 An equity position重购入股份 repurchased stock资金预算决策 value-based management图表 table树图 figure税前扣除 tax deductible流通股数 shares of stock outstanding永久债券 perpetual bonds全部由权益融资 all equity financed变动成本 variable cost可向后递延的税收损失 Tax loss carryforwards 盈亏平衡点 break-even point边际成本 incremental cost边际收益 incremental profit标准差 standard deviation已获利息倍数比率 times-interest-earned ratio 联邦税加州税的税率federal-plus-state tax rate 店头市场 over-the-counter market赢利利息倍数(TIE)财务管理协会的会议 FMA panel session 其利息可减税 the tax deductibility of interest抵消 offset发行成本 flotation cost 步进式 pecking order 等风险类 homogeneous risk class相同预期 (homogeneous expectations) .完美资本市场 (perfect capital markets)交易成本\佣金成本 brokerage cost贴现 capitalize永续年金 perpetuity现值 present value卖空 short sale多头”投资组合“long”portfolio空头”投资组合“short” portfolio实物和金融期权 real and financial options贴现率 discount rate实际成本 effective cost有效税率 effective tax rate“自制”“homemade”扣除?贴现? Discount免收利息所得税的债券 tax-exempt bonds. High-tax-bracket individual杠杆收购 leverage buyout LBOs垃圾债券 junk bonds被收购公司 underleveraged firms经纪费用 brokerage税盾 tax shield营亏损转回 operating loss carryforwards 税款储蓄 tax savings默认价值 implied value债务权重 debt weight看涨期权 (call option)金融期权 (financial option)执行价值 (exercise value)期权定价模型 (OPM)Black-Scholes按现值计算的现金流量/已贴现现金流 discounted cash flow 票面价值, 表面价值 face value 不稳定性 volatility息票债务 coupon debt期权补偿 option-based compensation[美]预购股票价格 exercise price权衡模型 trade-off model抵税的 tax deductible概率 probability函数 function总账面 total book散点图 plot营业资产 operating assets<英>免税代码(指雇员收入免税部分的数字代码,由税务机关编定)tax code适销证券 marketable securities资产负债表 balance sheet短期国库券 treasury bill债务本金 debt principal[会计]营运资本, 营运资金 working capital减震器 shock absorber目标分配率(target distribution ratio)目标支付率 (target payout ratio)-盈利能力 earning power经验研究 empirical research边际税率 marginal tax溢价 appreciation实际成本 effective cost 融资抉择 financing choice未分配的利润 retained earnings留存收益 retained earnings再投资的收益 reinvested earnings内部权益 generated equity普通股 common stock 低常规水平加临时股利 (low-regular-dividend-plus-extras)政策常规股利 regular dividend流通股 outstanding shares公布日 (declaration date)登记日 (holder-of-record date)除权日 (Ex-dividend date)国库券 treasury权益回报率 ROE财政困难成本 financial distress cost权势等级 pecking order借款能力储备 (reserve borrowing capacity) 税损移前扣减 tax-loss carryback税损移后扣减 tax-loss carryforward资金的时间价值 time value of the money税收利益税收福利 Tax benefits有价证券 Marketable securities通用目的资产 general-purpose assets自由现金流量(FCF)。
财务管理-管理会计术语中英对照表(DOC45页) 精品
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管理会计术语中英对照表许多时候,我们会遇到英文的会计术语,虽然在国内普遍使用中文,但偶尔情况也会有英文术语的出现也需要用到,所以本对照表可以解决你的不时之需。
AABCoverhead costing 作业成本法下的间接成本分摊absorptioncosting 吸收成本法absorptioncost, benefits and limitation 吸收成本法的优点与局限性accelerateddepreciation methods 加速折旧法accountingassumptions and conventions 会计假设和会计惯例accountingchanges 会计变更accountingequation 会计恒等式accountingfor cost flows in a manufacturingpany 制造业成本流转会计Accountfor the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计accountinginformation systems 会计信息系统accountingpolicies 会计政策accountingrecognition 会计确认accounting, accrual 权责发生制accounting, responsibility 会计责任accounting,variable overhead 变动制造费用会计accounting,payable 应付账款accounting,receivable 应收账款accountsreceivables disclosure 应收账款披露accrualaccounting 权责发生制activityanalysis 作业活动分析activitycost driver 作业成本动因activitymethod (variable charge approach) 作业方法(变动法)activity-basedbudgeting(ABB) 作业基础预算法activity-basedcost drivers 作业成本动因activity-basedcosting(ABC) 作业成本法activity-basedmanagement (ABM) 作业管理法activity-basedmanagement, advantages and disadvantages 作业管理法的优势与劣势actualcost 实际成本AIS.See accounting information systems 会计信息系统allocationbase 分摊基础allocationof service department costs 服务部门成本分摊allocationrate, fixed overhead cost 固定间接成本的分摊率allocationrate ,variable overhead cost 变动间接成本的分摊率allocation,direct method 直接法分摊allocation,reciprocal method 交叉分摊法allowancemethod 备抵法allocation,step-down method 按步向下分摊法amortization摊销analysisof variation 差异分析analysisof variation, mix and yiels variances 差异分析,组合和产出差异analysisof variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysisof variation, spending and efficiency variances for variable and fixed overhead变动和固定制造费用的费用与效率差异分析analysisof variation, sales mix variance 销售组合差异分析annualreport 年报applicationsoftware packages 软件包的应用artificialintelligence 人工智能assets资产assuranceservices 保险服务attestationengagement 证明业务audit 审计audit,pliance 合规性审计audit,operational 营运升级authoritativebudget(top-down budget) 权威式(自上而下)预算法authoritativestandard(cost) 权威式标准(成本)automated clearing house(ACH) 自动清算系统Bbackflush costing 及时制造后推成本法balancesheet ponents 资产负债表要素balancesheet, Pro forma 迷你资产负债表balancedscorecard, example 平衡记分卡例子balancedscorecard, implementing the 平衡记分卡的实施batchprocessing 批量处理benchmarking标杆分析benefits,tangible and intangible 有形和无形收益boardof directors 董事会bondterminology 债券术语bondtypes 债券种类bookvalue method 账面价值法browser(Web)software 浏览器软件budgetbalance sheet 预算资产负债表budgetmittee 预算委员会budgetcoordinator 预算协调员budgetcycle 预算周期budgetnegotiation 预算商议budgetparticipants 预算参与者budgetperiod 预算期budgetprocess 预算流程budgetproposal 预算提案budgetreview and approval 预算检查与批准budgetrevision 预算修正budgetslack 预算松弛budgetsystems 预算制度budget,authoritative (top-down) 权威式(自上而下)预算budget,capital 资本预算budget,cash 现金预算budget,bined 预算合并budget,cost of goods sold 产品销售成本预算budget,definition of 预算的定义budget,direct labor 直接人工预算budgetdirect materials 直接材料预算budgetemployee benefits 员工福利预算budget,financial 财务预算budget,fixable 弹性预算budget,incremental 增量预算budget,operating 营业预算budget,overhead 间接费用预算budget,participative 参与式预算budget,production 生产预算budget,sales 销售预算budget,selling and administrative expense 销售与管理费用预算budgetstatic 静态预算budgetarycontrol 预算控制budgeting预算编制budgetingprocess experts 预算流程专家budgetingsteps 预算步骤budgeting,characteristics of successful 成功的预算流程特征budgeting,flexible 弹性预算budgets,continuous 连续预算budgets,financial 财务预算budgets,kaizen 包涵改善内容的预算budgets,project 项目预算budgets,strategy and planning 战略与计划预算budgets,zero-based 零基预算businessnetwork 商业网络businessfunctions, support 企业功能,支持businessinformation systems (BIS) 企业信息系统businessintelligence 商业情报businessunit profitability analysis 部门盈利能力分析business-to-business(B2B)e-merce 企对企商务by-products副产品Ccapacity产能capacityutilizations, master budget 产能利用率总预算capacityutilization, normal 正常产能利用率capacity,practical 实际产能capacity,theoretical 理论产能capitallease 资本租赁capitallease obligation 资本租赁债务capitalstock 股本carryingcost 持有成本cash现金cashbudget 现金预算cashdisbursements 现金支付cashdisbursements (outflows) 现金支付cashdiscounts 现金折扣cashexcess 超额现金cashflow return on investment(CEROI)投资活动产生的现金流量cashflows from operating activities 经营活动产生的现金流量cashreceipts(inflows) 现金收入(流入)cause-and-effectdiagram 因果图center,cost 成本中心center,investment 投资中心center,profit 利润中心center,revenue 收入中心client/servermodel 客户端/服务器系统,客户伺服器binedbudget 合并预算binedfinancial statement 合并财务报表mitted(sunk) 契约承约(沉没)成本mittedcost 契约承约成本moncost 共同成本moncost allocation 共同成本分配pensationbalance 补偿余额pleted-contractmethod 合同完工法plexity复杂性plianceaudit 合规性审计prehensiveine 全面收益prehensiveine information 全面收益信息puternetwork system 计算机网络系统concurrentengineering(CE) 并行工程conformance符合conservatism稳健性consignedgoods 寄销货物consolidatedfinancial statement 合并资产负债表contingencies或有事项contingentliability 或有负债continuousbudget 连续预算contributionmargin 边际贡献contributionreporting 贡献报告controlcharts 控制图表control,budgetary 预算控制controllablecost 可控成本controllableprofit 可控利润conversioncost 转换成本corporatecapital(stockholders’ equity) 公司资本(股东权益)costaccounting term 成本会计术语costaccumulation 成本归集costallocation 成本分摊costassignment 成本分配costcenter 成本中心costdriver (allocation base) 成本动因(分摊基础)costdrivers, activity-based 作业成本动因costdrivers, executional 执行性成本动因costdrivers, structural 结构性成本动因costdrivers, volume-based 数量成本动因costflow assumptions 成本流转假设costflow, process costing 分步成本法的成本流转costflows in manufacturing panies 制造业成本流转costflows in merchandising and service panies 商业和服务业成本流转costmanagement 成本管理costobject 成本对象costof goods available for sale or use 可供出售或使用的商品的成本costof goods sold 产品销售成本costof goods sold budget 产品销售成本预算costof quality(COQ)analysis 质量成本分析costpool成本归集costrecovery method 成本回收法coststandards 成本标准coststandards, authoritative 权威式成本标准coststandards, currently attainable当前可实现的标准coststandards, ideal 理想成本标准coststandards, participative 参与式成本标准cost,actual 实际成本cost,carrying 持有成本cost,mitted (sunk) 承约(沉没)成本cost,controllable 可控成本cost,conversion 转换成本cost,definition of 成本定义cost,differential 成本差异cost,direct 直接成本cost,fixed 固定成本cost,indirect间接成本cost,indirect labor间接人工成本costindirect materials间接材料成本costnomitted(flexible)非承约(弹性)成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime 主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本(混合成本)costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio 成本收益率cost-benefitrelationship成本收益关系costing(actual, normal, standard)实际成本,正常成本,标准成本costing,job order分批成本法costing,process分步成本法costs成本costs,allocation of service department服务部门成本归集costs,historical data for determining用于确定成本的历史数据criticalsuccess, factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturities of long-term debt 本年到期的长期负债currentlyattainable standard (cost)当前可实现的标准customeracquisition获得客户customeroute measures顾客成果指标customerprofitability analysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,application software packages定制应用软件包customscharges and tariffs关税税费及税率Ddatadefinition language (DDL) 数据定义语言datadesign (systems) 数据设计(系统)datadictionary数据字典datamanipulation language (DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagement system (DBMS)数据库管理系统databasemanagement system (DBMS) types数据管理系统种类data-drivendecision support system数据决策支持系统debtsecurity债务证券decisionsupport system (DSS)决策支持系统decliningbalance method余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtax liability递延所得税负债departmentaloverhead rate部门间接成本分摊率depletion折耗depletionaccounting 折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriber line (DSL) 数字用户线directcost直接成本directcost (variable costing)直接成本法(变动成本法)directcutover (conversion/implementation)完全切换(转换/实施directfinancing lease直接融资租赁directlabor budget直接人工预算directlabor, standard costs for 直接人工标准成本directmaterials budget直接材料预算directmaterials inventory直接材料存货directmaterial, standard costs for直接材料标准成本directmethod直接法directprofit直接利润directwrite-off method直接冲销法discontinuesoperation停止经营discretionarycost 酌定成本,任意成本distributedprocessing分散式处理dividends股利dividendspayable应付股利dividends,cash 现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip 票据股利dividends,stock 股票股利dollar-valueLIFO 金额数据后进先出法DuPontmethod, profitability analysis 杜邦盈利能力分析Eeconomicentity 经济实体economicvalue added (EVA) 经济附加值EDGARdatabase EDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicData Gathering, Analysis, and Retrieval (EDGAR)system 电子数据手机、分析和检索系统electronicdata interchange (EDI)电子数据交换electronicfunds transfer (EFT)电子资金转帐Elementsof Financial Statements 财务报表要素employeebenefits budget员工福利名预算employeestock ownership plan (ESOP)员工持股计划enterpriseresource planning (ERP) system 企业资源计划(ERP)系统enterpriseresources planning (ERP)企业资源计划(ERP)entity-relationship(E-R) diagram实体-关系图equity(net assets)权益(净资产)equitymethod accounting权益法会计equityshare (stock) options股票期权equivalentunit (EU)约当产量executionalcost drivers执行成本动因executivesupport systems (ESS)高级管理人员支持系统expenses费用expertsystem专家系统,电子智慧系统expropriation征用ExtensibleMarkup Language (XML)可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclient (application)原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreporting resources财务报告资源financialreports, segmented external对外财务报告financialstatement footnotes of disclosures财务报表辅助或披露financialstatement limitations财务报表限制financialstatement user, internal and external财务报表内部和外部使用者financialstatement, pro forma模拟财务报表financialstatements for a manufacturing pany 制造企业财务报表financing融资finishedgoods (FG) inventory 产成品存货First-in,first-out (FIFO) costing method先进先出成本法first,first-out (FIFO) method先进先出法fixedcost固定成本fixedcost, mitted 已承担固定成本fixedcost, discretionary 酌定固定成本fixedoverhead costs 固定间接成本fixedoverhead variance 固定间接费用差异flexiblebudget 弹性预算flexiblebudget variance 弹性预算差异flexiblebudgeting 弹性预算fullcost (absorption) model 完全(吸收)成本模式fullcosting (absorption costing)完全(吸收)成本法fulldisclosure充分披露fulldisclosure principle充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyaccepted auditing standards (GAAS)公认审计准则goals,budgets and预算目标goingconcern连续经营的企业goodsin transit在途商业goods,consigned寄销商品goodwill商誉grossprofit (constant gross margin percentage) method毛利法groupand posite methods分类和综合法Hhierarchicaldatabase management system (DBMS) 分级数据库管理系统histogram直接图表historicalcost 历史成本historicaldata for determining costs决定成本的历史数据HypertextMarkup Language ()超文本标识语言Iidealstandards (cost)理想标准if-convertedmethod如果转换法impairment,in value价值损失imputedinterest rate应计利率inestatement preparation损益表编制inestatement, multiple-step多步式损益表inestatement, pro forma模拟损益表inestatement, single-step单步式损益表ine净收益incrementalbudget 增量预算incrementalcost allocation method 增量成本分配法indirectcost间接成本indirectlabor cost间接人工成本informationsystems, management-level管理层信息系统informationsystems, strategic-level战略信息系统innovation创新InsiderTrading and Securities Fraud Enforcement Act of 19881988年内部人交易与证券欺诈执行法案InsiderTrading Sanctions Act of 19841984年的内部交易制裁法案installmentsales method分期付款销售法intangibleassets无形资产intangibles,artistic艺术品无形资产intangibles,contract合同无形资产intangibles,customer客户无形资产intangibles,marketing营销无形资产intangibles,technological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocol (IP)互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccounts, manufacturing pany制造企业存货帐户inventoryerrors存货误差inventorylevels, determining in process costing分步成本法的存货水平inventorysystem盘存制度inventorysystem, periodic定期盘存制inventorysystem, perpetual永续盘存制inventoryvaluation存货定价inventory,beginning期初存货inventory,direct materials直接材料存货inventory,finished goods (FG)产成品存货inventory,work-in-process (WIP)半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjoborder costing分批成本法jointproducts联产品just-in-time(JIT) system及时制Kkaizenbudgets 包含改善内容的预算kaizenbudgets, benefits包含改善内容的预算的优点knowledgework systems (KWS)知识工作系统knowledge-levelsystems知识水平体系Llast-in,first-out(LIFO) method 后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilities,current 流动负债life-cyclecosting 生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localarea network (LAN)局域网localarea network, wireless无线局域网long-termcontracts, losses on长期合同损失long-termplanning长期计划losscontingencies或有损失losses损失lowerof cost or market (LCM) rule成本与市价孰低法Mmainframeputer 主机managementby exception method 例外管理managementby objectives (MBO)目标管理managementby objective (MBO), benefits目标管理的优点managementdiscussion and analysis (MD&A)管理层论述及分析managementinformation systems (MIS)管理信息系统management-levelinformation systems管理层水平信息系统manufacturingpany制造业manufacturingpany, accounting for cost flows in a 制造业成本流转会计manufacturingpany, cost flows in a 制造业成本流转manufacturingpany, financial statements for a 制造业财务报表marketexpectations 市场预期marketprice model市场定价模型marketshare 市场份额marketvalue 市值marketvalue added (MVA) 市场附加值marketablesecurities 有价证券masterbudget 总预算masterbudget capacity utilization 产能利用率总预算masterbudget, ponents总预算要素matching配比materiality重要性materialsresources planning (MRP) 物质资源计划merchandisingpany 商品企业model-drivendecision support system 模型决策支持系统multiple-stepine statement 多步式损益表Nnegotiatedprice model 协议价格模型netine 净利netmarketplace 纯市场netrealizable value (NRV) 可变现净netrealizable value (NRV) for trade receivables应收货款可变现净值netrealizable value (NRV) method可变现净值法networkoperating system (NOS)网络操作系统networktopology局域网network,puter计算机网络neuralnetwork神经系统nominalunit of money名义货币单位nonmitted(flexible) cost未承担(弹性)成本noncontrollablecost不可控成本nonmonetaryassets, exchanges of 非货币性资产交易nontradereceivables非贸易应收账款normalcapacity utilization 正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabase management system (OODBMS) 面向对象的数据库管理系统off-balance-sheetfinancing 资产负债表表外融资officesystems办公系统online(real-time) processing 在线(实时)处理onlineanalytical processing (OLAP)在线分析处理onlinetransaction processing (OLAP)在线交易处理operatingbudget 营运预算operatinglease 经营性租赁operatingsegment, reporting 营运部门报告operationcosting 营运成本operationalaudit 营运审计operationalproductivity营运生产力operational-levelinformation systems 营运水平信息系统operations 营运operationsand performance goals 营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadrate, departmental部门间接费用分摊率overheadrate, plant-wide工厂范围内间接费用分摊率Ppacket,data 数据包paid-incapital (contributed capital)实缴资本parvalue stock面值股parallelstrategy (conversion/implementation)平行战略(转换/实施)Paretodiagram帕累托图partialproductivity部分生产力participativebudget (bottom-up or serf-imposed budget)参与式预算法participativestandards (cost)参与式标准(成本)pensionplan退休金计划pensionworksheet退休金计算表performancemeasurement reports业绩评价报告performancemeasures, establishing确立业绩指标performance,evaluating绩效评估periodcost期间成本periodicinventory system定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventory system永续盘存制phasedapproach (conversion/implementation)阶段法physicalmeasure (units-of-production) method(单位产品)实物计量法pilotstudy (conversion/implementation)指引性学习plant-wideoverhead rate工厂范围内间接费用分摊率Point-to-PointTunneling Protocol )PPTP)点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancial ine税前收入price(rate)variance价格(汇率)差异primecost主要成本proforma balance sheet模拟资产负债表proforma financial statement模拟财务报表proforma ine statement模拟损益表proforma schedule of cash disbursements模拟现金支付明细表proforma schedule of cash receipts模拟现金收入明细表proforma statement模拟报表processcosting分步成本法processcosting benefits and limitations分步成本法的优点与局限性processcosting cost flow分步成本法processdesign (systems)流程设计(系统)processexperts, budgeting预算流程专家processing,batch批量加工processing,online (real-time)在线处理(实时)productcost (inventoriable cost)产品成本productprofitability analysis产品盈利能力分析productionbudget生产预算productioncost report生产成本报告productivity生产力productivity,financial财务生产力productivity,operational营运生产力productivity,partial部分生产力productivity,total factor总因素生产力profitcenter利润中心profitabilityanalysis, business unit部门盈利能力分析profitabilityanalysis, customer顾客盈利能力分析profitabilityanalysis, product产品盈利能力分析projectbudgets 项目预算projectbudgets, advantages项目预算的优势promissorynote本票property,plant, and equipment (PP&E)财产、厂房及设备proxysolicitations委任,委任投票请求Publicpany Accounting Oversight Board (PCAOB)上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassurance (QA)质量保证qualityaudit质量审计qualityfunction deployment (QFD)质量函数配置Rreciprocalmethod 交叉分担法recordingand valuation记录与评估RegulationS-K S-K条列RegulationS-X S-X条列relationaldatabase management system (RDBMS) 关系数据库管理系统relativesales value method相对销售价值法relevantrange相关范围residualine (RI)剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibility,assigning责任分配restrictedcash专用现金retailinventory method零售价盘存法returnon assets (ROA)资产回报率returnon equity (ROE)权益回报率returnon investment (ROI)投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognition and realization营业收入的确认与现实revenues营业收入revenues,unearned of deferred收入,未实现收入或递延收入reversesplit并股reviewservice审查服务rewards,assigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewith recourse有追索权的销售salewithout recourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalue at split-off method分离点法下的销售价值salesvolume variance销售量差异sales-typelease销售式租赁Sarbanes-OxleyAct of 20XX 20XX《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingand administrative expense budget销售与管理费用预算sensitivityanalysis敏感性分析serverputer辅助计算机servicepany服务企业short-termobjectives短期目标single-stepine statement单步式损益表specificgoods pooled LIFO approach特殊商品后进先出法spoilage废品spoilage,in process costing 分步成本法下的废品spreadsheet电子数据表stand-alonecost allocation method独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementof cash flow example现金流量表实例statementof cash flows现金流量表statementof earnings (ine statement)收益表(损益表)statementof shareholders’ equity所有者权益变动表statement,pro forma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethod, depreciation直线折旧法strategicbusiness unit (SBU)战略性业务部门(SBU)strategicdecisions战略性决策strategic-levelinformation systems战略性水平信息系统structuralcost drivers结构性成本动因StructuredQuery Language (SQL)结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopment life cycle (SDLC)系统开发的寿命周期systemsdevelopment life cycle (SDLC), traditional 传统系统开发的寿命周期systems,decision support决策支持系统systems,expert专家系统systems,knowledge work知识工作系统systems,knowledge-level知识水平系统systems,management information管理信息系统systems,office办公系统systems,operational level information营运水平信息系统systems,transaction processing交易处理系统Ttaxliability, corporate 企业纳税义务taxableamount应税金额taxableine应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclient (application)瘦客户端topmanagement高级管理人员totalcost (mixed cost)总成本(混合成本)totalfactor productivity (TFP)总因素生产力totalquality management (TQM)全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystems development life cycle (SDLC)传统系统开发的寿命周期transactionprocessing system (TPS)交易处理系统transferpricing移转品定价transferpricing models移转品定价模式transferred-incosts转入成本treasurystock method库藏股票法two-stageallocation method 两阶段成本分摊制Uunfavorablevariance 不利差异userinterface design (systems) 用户界面设计Vvaluation,inventory存货计价value-addednetwork (VAN)增值网络variablecost变动成本variablecost model变动成本模式variablecosting变动成本法variablecosting, benefits and limitations变动成本法的优点与局限性variableoverhead costs变动间接成本variableoverhead variance变动间接费用差异varianceanalysis, variations on 差异分析的变化variance,favorable and unfavorable有利和不利差异virtualprivate network (VPN)公司专用内外互联网volume-basedcost drivers数量成本动因Wwarrantsand rights认股权证与权利warrantycosts, accounting for保修成本会计Webbrowser software浏览器软件weighted-averagemethod加权平均法widearea network (WAN)广域网wiretransfer电汇work-in-process(WIP) inventory半成品库存Zzero-basedbudget, strengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotes payable无息应付票据以上就是管理会计术语中英对照表,应该说已经比较全面了,希望对你有所帮助。
财务名词中英文
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財務專有名詞中英文對照AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上工程absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税工程ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑单据③验收acceptance bill 承兑单据acceptance register 承兑单据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通单据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单元Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师陈述accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计底子方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计表露,会计表露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原那么Accounting Principle Board 会计原那么委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规那么Accounting Series Release 会计公告文件accounting service 会计效劳accounting software 会计软件accounting standard 会计尺度,会计准那么accounting standardization 会计尺度化Accounting Standards Board 会计准那么委员会(英) Accounting Standards Committee 会计准那么委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单元accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销陈述单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄阐发表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款办理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差别act of bankruptcy 破产法act of company 公司法act of God 天灾,不成抗力actual capital 实际成本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴成本additional tax 附加税adequate disclosure 充实披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政办理会计administrative budget 行政办理预算administrative expense 行政办理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 背面定见,否认定见adverse variance 不利差别,逆差advisory services 咨询效劳affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 当局会计师联合会age 寿命,账龄,资产使用年限age allowance 春秋减免age analysis 账龄阐发agency 代办署理,代办署理关系agency commission 代办署理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代办署理商,代办署理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄阐发aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 成本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配尺度allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财政报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 阐发analyst 阐发师analytical review 阐发性查抄annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度陈述annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原那么委员会APB Opinion 会计原那么委员会定见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估成本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财富扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接不雅念artificial intelligence 人工智能ASB 审计准那么委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估订价值assessment ①估定,查定②出格税捐,出格摊派税捐asset 资产asset cover 资产担保,资产包管asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债不雅念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产布局asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,从属公司Association of Government Accounting 当局会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财政报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计尺度,审计准那么Auditing Standards Board 审计准那么委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师定见书auditor,s report 审计师陈述,查账陈述audit program 审计工作方案audit report 审计陈述audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作草稿authorized capital stock 核定股本,法定股本automated clearing house 自动单据交换所automated teller machine 自动取款机automatic transfer service 自动转账效劳available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可防止成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书单据back-end load 后期承担backer ①单据担保人②财政撑持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际出入差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表阐发balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产鼎新法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价发卖barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 根底利率base stock 根底存量BASIC 根底语言basic earnings per share 每股根底收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处置,分批数据处置B/D 过次页B/E 汇票BE analysis 损益分界阐发,保本阐发bear ①承担,承担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,承担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 别离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 根底语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下工程beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本阐发benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标包管金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,单据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付单据bills receivable 应收单据B/L 提货单black market 暗盘black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括典质blanket order 总括订货单blanket price 总括价格blind entry 掉实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②包管书,包管金③忠诚包管bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 畅通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财政成果B/R 应收单据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界阐发,损益平衡阐发break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算办理budget variance 预算差别buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营掉败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细那么by-product 副产物CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购置期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可打消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①出产能力②偿债能力capacity cost 出产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 成本金,成本capital account 成本账户capital addition 成本增置capital allowance 成本减免capital and liabilities ratio 成本负债比率capital appreciation 成本升值capital asset 成本性资产capital asset pricing model 成本性资产计价模型capital authorized 额定成本,法定成本capital budget 成本预算capital cost 成本成本capital deficit 成本亏绌capital expenditure 成本支出capital gain 成本利得,成本收益capital impairment 成本减损capital intensive 成本密集capital investment 成本投资capital investment appraisal 成本投资评价capitalization 成本化capitalization of earnings 收益成本化capitalization of interest 利息成本化capitalized value 成本化价值capital lease 成本租赁capital leverage 成本杠杆作用capital loss 成本损掉capital maintenance concept 成本保持概念,成本维护概念capital market 成本市场capital market line 成本市场贝塔风险线capital outlay 成本支出capital-output ratio 成本产值比率capital paid-in 实缴股本,投入股本capital rationing 成本分配capital reorganization 成本改组capital reserve 成本公积金capital return 成本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,畅通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本布局capital structure decision 成本布局决策capital surplus 成本盈余capital turnover 成本周转率capital verification 成本验证,验资CAPM 成本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②典质品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准那么委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界阐发cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对成本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金发卖cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益阐发CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处置师certified financial planners 注册财政方案师certified financial statement 已审核财政报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册办理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 持续清算chairman of the board of director 董事长chairman,s report 董事长陈述change fund 找零备用金changing prices accounting 物价变更会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财富(或遗产)出入报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财政阐发师charted financial consultant 特许财政咨询师,特许财政参谋chartist 图表阐发专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产典质check ①支票②查抄,查对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财政总裁,财政总经理CHIPS 单据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动成本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②单据交换,清算③清仓clearance agent 报关结算代办署理商clearance sale 清仓减价发卖clearing ①单据交换②结算clearing account ①暂记账户,过渡账户②单据交换往来账户clearing house 单据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 处事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 奉献毛利,奉献毛益CMA 注册办理会计师CML 成本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守那么Code of Professional Ethics 职业道德守那么coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 典质品,担保品collateral bond 典质品担保债券,动产担保债券collateral loan 典质品担保贷款collectibles 保藏物collection agency 收账代办署理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财政报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安抚信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业单据②畅通单据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财政company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财政报表,比较会计报表compensating balance 抵偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报答②抵偿,抵偿compensatory stock option 抵偿性购股权competitive bidding 竞争性投标compilation of financial statement 编纂财政报表,编纂会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂成本布局complex information processing 复杂信息处置compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算时机计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财政办理computer conferencing 电子计算时机议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 充公货物,充公货物confiscation 充公,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财政报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财政报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资工程constant price 不变价格constant purchase power accounting 不变购置力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,参谋consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 不测事项,或有事项contingency account 不测筹办账户contingency financial plan 应急财政方案contingent gain 或有收益,或有利得contingent loss 或有损掉continuing account 持续账户,结转账户continuing appropriation 持续拨款,持续经费continuing investment 持续投资continuing professional education 专业进修教育,专业持续教育continuing security 持续担保continuity postulate 持续经营假设continuous audit 持续审计continuous budget 持续预算,滚动预算continuous inventory 持续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③奉献毛利④捐献,捐款contribution approach to pricing 奉献毛利法订价contribution margin 献毛益,奉献毛利contribution margin income statement 奉献毛利损益表contribution margin ratio 奉献毛利率contributory pension plan 分担退休金方案control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,大都股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 篡改账目cooked books 假账coownership company 共有公司coownership of property 共有财富copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财政corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务从头调整corporate reorganization 公司重组,公司改组Corporate Report 公司陈述corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代办署理银行corruption 贿赂,行贿cost ①成本②消耗,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 成本会计准那么cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本阐发cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益阐发cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 成本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原那么cost records 成本记录cost report 成本陈述cost sheet 成本单,成本计算单cost variance analysis 成本差别阐发cost-volume-profit analysis 成本—销量—利润阐发counterfeit money 伪造货币countermand 止付,挂掉countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 包管条款cover ①弥补,抵偿②包管金,典质财富③补进coverage ①保额②偿债筹办金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易。
财务管理术语中英文对照
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财务管理术语中英文对照财务管理术语表Absorption costing 吸收成本法:Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。
Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则: 会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。
Allcation of costs 成本的分配: 将成本分配给“拥有”它们的产品或分部,比如用某产品的广告成本抵减该产品的收入。
Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。
通常是指商誉、专利或其他无形资产,或者债券的发行费用。
Assets 资产: 企业所拥有的财产,可能包括固定资产、流动资产和无形资产。
Asset turnover: 资产周转率Auditing 审计对公司账簿和会计系统进行检查,从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。
Auditors’report审计报告: 根据法律规定,有限公司每年都应当公布一份会计报表,同时审计师应当出具意见,以确认公司是否对其商业活动进行了真实、公正的披露。
财务术语中英对照
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一、会计与会计理论二、会计accounting三、决策人DecisionMaker十、私业会计PrivateAccounting十一、公众会计PublicAccounting 十二、注册会计师CPACertifiedPublicAccountant十三、国际会计准则委员会IASC二十、合伙人企业Partnership二十一、公司Corporation二十二、会计目标AccountingObjectives二十三、会计假设AccountingAssumptions二十九、会计主体假设Separate-entityAssumption三十、货币计量假设Unit-of-measureAssumption 三十一、持续经营假设Continuity(Going-concern)Ass umption三十二、会计分期假设Time-periodAssumption三十九、亏损Loss四十、历史成本原则CostPrinciple四十一、收入实现原则RevenuePrinciple四十二、配比原则MatchingPrinciple四十三、全面披露原则Full-disclosure(Reporting)Pr incipleConservatismPrinciple四十九、权责发生制AccrualBasis五十、现金收付制CashBasis 五十一、财务报告FinancialReport五十二、流动资产Currentassets五十八、会计循环AccountingProcedure/Cycle五十九、会计信息系统AccountinginformationSystem六十、帐户Ledger六十一、 会计科目Account六十二、 会计分录Journalentry六十三、 原始凭证Cashreceiptjournal六十九、 现金付款日记帐Cashdisbursementsjournal七十、 销售日记帐SalesJournal七十一、 购货日记帐PurchaseJournal七十二、 普通日记帐GeneralJournal偿债基金Sinkingfund 定额备用金Imprestpettycash支票Check(cheque) 银行对帐单Bankstatement 银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit 在途支票Outstandingcheck 应付凭单Voucherspayable应收帐款Accountreceivable 应收票据Notereceivable起运点交货价资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod 直接冲销法Directwrite-offmethod带息票据Interestbearingnote 不带息票据Non-interestbearingnote出票人Maker产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination分批认定法Specificidentification加权平均法Weightedaverage 先进先出法First-in,first-outorFIFO 后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage 成本或市价孰低法LowerofcostormarketorLCM 市价Marketvalue长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate 股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue 债券折价DiscountonbondsLiquidatingdividends到期日Maturitydate到期值Maturityvalue 直线摊销法Straight-Linemethodofamortiz ation实际利息摊销法Effective-interestmethodofam ortization应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UO融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO) 资产负债表外筹资Off-balance-sheetfinancing 最低租赁付款额Minimumleasepayments七、无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-term liabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax或有利得Gaincontingencies 永久性差异Permanentdifference时间性差异Timingdifference 应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilityme可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds 可要求公司债券RedeemableBonds记名公司债券RegisteredBonds 无记名公司债券CouponBonds 普通公司债券OrdinaryBonds 收益公司债券IncomeBonds名义利率,票面利率Nominalrate长期应付票据Long-termnotespayable抵押借款Mortgageloan十、业主权益权益Equity 业主权益Owner'sequity股东权益Stockholder'sequity 投入资本Contributedcapital 缴入资本Paid-incapital股本Capitalstock资本公积CapitalsurplusNoncumulativepreferredstock 完全参加优先股Fullyparticipatingpreferreds tock部分参加优先股Partiallyparticipatingprefer redstock非部分参加优先股Nonpartiallyparticipatingpre ferredstock股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate 股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation十一、财务报表财务报表FinancialStatement财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis (资金来源与运用表)营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges 正常营业活动Normaloperatingactivities财务活动Financingactivitiesk股利收益率Dividendyieldratio价益比Price-earningsratio 普通股每股帐面价值Bookvaluepershareofcommonsto ck资本报酬率Returnoninvestment总资产报酬率流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio 十四、合并财务报表合并财务报表Consolidatedfinancialstateme nts吸收合并Merger创立合并Consolidation控股公司ParentcompanyGeneralprice-levelaccounting 货币购买力会计Purchasing-poweraccounting 统一币值会计Constantdollaraccounting 历史成本Historicalcost 现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost 物价指数Price-levelindexs资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorloss esaccountantgenaral 会计主任? accountbalancde 结平的帐户?accountingyear 或financialyear 会计年度?accountspayableledger 应付款分类帐?Accountingperiod (会计期间)?arerelatedtospecifictimeperiods,typicall yoneyear (通常是一年)?资产负债表:balancesheet 可以不大写b? 总经理GM ,GeneralManager? 入场费admission? 运费freight? 小费tip? 学费tuition?价格,代价charge?制造费用Manufacturingoverhead? 材料费Materials?管理人员工资ExecutiveSalaries?管理费Maintenance?车辆维护费Vehiclesmaintenance? 油料费Vehiclesmaintenance? 培训费Educationandtraining? 接待费Entertainment?图书、印刷费Booksandprinting? 运费Transpotation? 保险费Insurancepremium? 支付手续费Commission? 杂费Sundrycharges? 广告费Advertisingfees? 管理费用Adminisstrativeexpenses? 职工工资StaffSalaries? 修理费Repaircharge?低值易耗摊销Articleofconsumption? 办公费Officeallowance? 差旅费Travellingexpense? 工会经费咨询费Consultfees? 诉讼费Legalcost? 业务招待费Businessentertainment?技术转让费Technologytransferfees? 矿产资源补偿费Mineralresourcescompensationfees? 排污费Pollutiondischargefees? 一、资产类Assets ? 流动资产Currentassets? 货币资金Cashandcashequivalents? 现金Cash?银行存款Cashinbank? 其他货币资金Othercashandcashequivalents? 外埠存款OthercityCashinbank? 银行本票Cashier''scheque?其他Short-terminvestments-other? 短期投资跌价准备Short-terminvestmentsfallingpricereser ves?应收款Accountreceivable?应收票据Notereceivable? 银行承兑汇票Bankacceptance? 商业承兑汇票Tradeacceptance? 应收股利Dividendreceivable? 应收利息Interestreceivable? 材料成本差异Materialscostvariance?自制半成品Semi-Finishedgoods? 库存商品Finishedgoods?商品进销差价Differencesbetweenpurchasingandselli ngprice? 委托加工物资Workinprocess-outsourced?长期投资Long-terminvestment? 长期股权投资Long-terminvestmentonstocks? 股票投资Investmentonstocks?其他股权投资Otherinvestmentonstocks? 长期债权投资Long-terminvestmentonbonds? 债券投资Investmentonbonds? 利息Interest?减值准备Depreciationreserves? 固定资产Fixedassets? 房屋Building? 建筑物Structure?机器设备Machineryequipment? 运输设备Transportationfacilities? 工具器具Instrumentsandimplement? 累计折旧专用设备Special-purposeequipment? 预付大型设备款Prepaymentsforequipment?为生产准备的工具及器具Preparativeinstrumentsandimplementfo rfabricate?在建工程Construction-in-process? 安装工程Erectionworks? 非专利技术Non-Patents? 商标权Trademarks,Tradenames? 着作权Copyrights? 土地使用权Tenure? 商誉Goodwill?无形资产减值准备IntangibleAssetsdepreciationreserves? 专利权减值准备Patentrightsdepreciationreserves? 商标权减值准备短期负债Currentliability? 短期借款Short-termborrowing? 应付票据Notespayable? 银行承兑汇票Bankacceptance? 商业承兑汇票Tradeacceptance?应付账款Accountpayable? 预收账款Depositreceived? 代销商品款Proxysalegoodsrevenue? 应付工资Accruedwages? Taxreimbursementforexport? 进项税额转出ChangeoverwithnoldingsonVAT? 出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax?转出多交增值税OverpaidVATchangeover? 未交增值税UnpaidVAT? 应交营业税Businesstaxpayable? 应交消费税Vehicleandvesselusagelicenseplate? tax(VVULPT)payable? 应交个人所得税Personalincometaxpayable?其他应交款Otherfundinconformitywithpaying? 其他应付款Otherpayables? 预提费用Drawingexpenseinadvance? 债券折价Discountonbonds? 应计利息Accruedinterest? 长期应付款Long-termaccountpayable?应付融资租赁款Accruedfinancialleaseoutlay? 一年内到期的长期应付Long-termaccountpayableduewithinone year?本)Paid-upcapital(orstock)? 实收资本Paicl-upcapital? 实收股本Paid-upstock?已归还投资InvestmentReturned? 公积?资本公积Capitalreserve? 资本(或股本)溢价Cpital(orStock)premium? 接受捐赠非现金资产准备Receivenon-cashdonatereserve? 储备基金Reservefund? 企业发展基金Enterpriseexpensionfund?利润归还投资Profitscapitalizadonreturnofinvestment ?利润Profits?本年利润Currentyearprofits?welfarefund? 利润归还投资Profitscapitalizadonreturnofinvestment ?应付优先股股利PreferredStockdividendspayable? 提取任意盈余公积Withdrawalothercommonaccumulationf und?材料费Materials?管理人员工资ExecutiveSalaries? 奖金Wages?退职金Retirementallowance? 补贴Bonus?外保劳务费Outsourcingfee? 福利费Employeebenefits/welfare? 会议费Coferemce? 加班餐费Specialduties? 市内交通费Businesstraveling?支付手续费Commission? 杂费Sundrycharges? 折旧费Depreciationexpense? 机物料消耗Articleofconsumption? 劳动保护费Laborprotectionfees?季节性停工损失Lossonseasonalitycessation? 劳务成本Servicecosts?五、损益类Profitandloss ? 返还所得税Reimbursementofincometax? 其他收入Otherrevenue? 投资收益Investmentincome?短期投资收益Currentinvestmentincome? 长期投资收益Long-terminvestmentincome? 计提的委托贷款减值准备出售无形资产收益Incomeonsalesofintangibleassets? 固定资产盘盈Fixedassetsinventoryprofit?罚款净收入Netamercementincome? 支出Outlay?业务支出Revenuecharges? 主营业务成本Operatingcosts? 销售其他材料成本Othercostofmaterialsale?其他劳务成本Othercostofservice? 其他业务税金及附加费Othertaxandassociatecharge?费用Expenses?营业费用Operatingexpenses? 代销手续费Consignmentcommissioncharge? 运杂费Transpotation?研究与开发费Researchanddevelopmentexpense? 福利费Employeebenefits/welfare? 职工教育经费Personneleducation?待业保险费Unemploymentinsurance? 劳动保险费Labourinsurance? 医疗保险费Medicalinsurance? 会议费Coferemce? Vehicleandvesselusagelicenseplatetax(VVULPT)?土地使用税Tenuretax? 印花税Stamptax? 财务费用Financecharge?利息支出Interestexchange?汇兑损失Foreignexchangeloss?各项手续费Chargefortrouble?各项专门借款费用Special-borrowingcost?罚款支出Amercementoutlay?所得税Incometax?以前年度损益调整Prioryearincomeadjustment?。
财务管理术语中英文对照教学提纲
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财务管理术语中英文对照财务管理术语表Absorption costing 吸收成本法:Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。
Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。
比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧,所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法,请参看quick ratio速动比率(英国叫法)。
财务管理-会计英语专用词汇及术语(中英文版)
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财务管理-会计英语专用词汇及术语(中英文版)会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a mission basis1271 受托代销商品 missioned and sell the goods on a mission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 mission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources pensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值(资产-累计折旧-减值)rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INE STATEMENT 项目ITEMS 产品销售收入Sales of products其中:出口产品销售收入Including:Export sales 减:销售折扣与折让Less:Sales discount and allowances产品销售净额Net sales of products 减:产品销售税金Less:Sales tax产品销售成本Cost of sales 其中:出口产品销售成本Including:Cost of export sales产品销售毛利Gross profit on sales 减:销售费用Less:Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中:利息支出(减利息收入) Including:Interest expenses (minus interest ine)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加:其他业务利润Add:profit from other operations营业利润Operating profit 加:投资收益Add:Ine on investment加:营业外收入Add:Non-operating ine 减:营业外支出Less:Non-operating expenses 加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit 减:所得税Less:Ine tax 净利润Net profit 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减:坏帐准备Less:allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减:存货变现损失准备: Less:allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资:LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产:FIXED ASSETS固定资产原价Fixed assets-cost 减:累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价:Fixed assets-cost on financial lease减:融资租入固定资产折旧Less:accumulated depreciation 融资租入固定资产净值:Fixed assets-net value on financial lease在建工程:CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债:CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债:LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价(折价)Premium on bonds payable(discount)一年以上的应付款项Accounts payable over a year 长期负债合计:Total long term liabilities其他负债:OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。
财务必备专业术语中英文对照
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财务必备专业术语中英文对照财务的词汇非常多(深深体会到什么叫财务狗)文章里只列出了一部分若你想要获得完整版本请将文章转发分享到朋友圈截图发送到HOTELENGLISH公众号并留下接收完整文档的邮箱小编将在3天内发送下周一(8月7日)晚截止(如果没有收到,请先查看垃圾箱)国际会计术语Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Inflation 通货膨涨Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益会计账目用语account current 往来帐目account sales 销货帐joint account 共同计算帐项outstanding account 未决帐项credit account||creditor account 贷方帐项debit account||debtor account 借方帐项account payable 应付帐||应付未付帐account receivable 应收帐||应收未收帐new account 新交易||新帐old account 老帐cash account 现金帐running account 流水帐suspense account 暂记帐||未定帐overdue account||pastdue account 过期帐||延滞帐sundry account 杂项帐户detail account 详细帐单||明细表bad account 坏账title of account 会计项目 account-book 会计薄||帐薄account of budiness||business report 营业报告书||损益计算表account rendered 借贷细帐||交验帐account stated 明细帐to open an account with 与... 银行开立一户头to keep account with与... 银行建立交易 to have an account with 与... 有交易to make out an account with 作成会计帐||有往来帐项to make up an account 清算||清理债务to close one''s account with 清洁帐目||与... 停止交易to close an account 结帐to ask an account||to demand an account 清理未付款to balance the account with 结清差额to settle an account||to liquidate an account||to square an account 清算to audit an account 审查帐目||监查帐目to examine an account 检查帐目to charge the amount to A''s account 转入A的帐户 to pay on account 以计帐方式付款on one''s account||on account of one 代理某人||为某人on one''s own account 为自己计算||独立帐目 on one''s account and risk||for one''s account and risk 由某人收益并负风险 for one''s account||for account of one 由某人负担 by order and for account of one 按某人指示||列入某人帐户 for May account 列入 5 月份帐目 to pass to the account of||to place to the account of 编入某中帐项下to send in an account||to send in render an account 寄出清算书………………。
财务管理术语中英文对照
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财务管理术语表Absorption costing 吸收成本法:Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。
Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。
比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧,所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法,请参看quick ratio速动比率(英国叫法)。
财务管理-会计术语英汉对照表 精品
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allowance to reduce inventory to market
帐龄分析 法 全部财务 抵坏帐
备抵评价
备抵维修 费用 备抵(评 价)法
会计原则 委员会
会计研究 处
会计研究 丛刊 会计评论
会计丛刊
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accrued expenses
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accrued revenues
accumulat ed benefit obligation
accumulat ed depreciati on
amortizati on
amount of an annuity due
amount of an ordinary aannnaluyistyis of longterm saonlavlyensicsy of return on iannvaelystsmisen of shortterm liquidity
announce ment date
备抵长期 投资跌价 损失
备抵短期 投资跌价 损失
美国会计 学会
美国会计 师协会
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财务管理精要术语翻译对照目标现金分配水平 target cash distribution level 执行期权 exercise options投入权益数 book equity税前利润 pre-tax income应用的税率 applicable tax权益回报率 ROE息税前利润 EBIT财务杠杆 financial leverage)财务风险 financial risk)经营盈亏平衡 (operating breakeven)经营杠杆 operating leverage投入成本的波动性(input cost variability)销售价格的波动性(sales price variability)需求的波动性(demand variability)投入资本的回报率(ROIC)税后的营业净利润 NOPAT市场风险(market risk)个体风险(stand-alone risk)经营风险(bussiness risk)财务风险(financial risk)加权平均概率 probability-weighted average预期回报率 expected rate of return标准差 standard deviation方差系数 coefficient deviation自由市场 Open market实证研究 empirical test加权平均资本成本 WACC资本利得 Capital gains优先股 Preferred stock股票的要求回报率 required rate of return on stock 权益融资 equity financing权衡理论 trade-off theory税收保护 Tax shield期望成本 expected cost税盾利益 tax benefits of debt研发实验室 R&D lab机构投资组合管理者 portfolio manager步进次序 pecking order股票发行成本 Flotation cost没用的项目 pet project股利 dividend股票回购 stock repurchase杠杆收购(LBO) leverage buyout减少过剩现金流 bond the cash flow储备借款能力 reserve borrowing capacity净现值 net present value难逢良机 windows of opportunity预测报表 pro forma statement流通比率 current ratio资产负债率 percent financed with debt无负债时的beta系数 unlevered beta coefficient基本经营风险 basic business risk资本资产定价模型(CAPM) CAPM无风险利率 risk-free rate市场风险溢价 market risk premium负债beta (leveraged beta)负债权益比率 D/S税后净经营性利润(NOPAT)最初假设权益市场价值 initial estimated marketvalue of equity资本结构调整均衡价格 equilibrium recapitalization price 最终价值 resulting value债务总额 value of all debts债务数额 the amount of debt权益价值 An equity position重购入股份 repurchased stock资金预算决策 value-based management图表 table树图 figure税前扣除 tax deductible流通股数 shares of stock outstanding永久债券 perpetual bonds全部由权益融资 all equity financed变动成本 variable cost可向后递延的税收损失 Tax loss carryforwards 盈亏平衡点 break-even point边际成本 incremental cost边际收益 incremental profit标准差 standard deviation已获利息倍数比率 times-interest-earned ratio 联邦税加州税的税率 federal-plus-state tax rate 店头市场 over-the-counter market赢利利息倍数(TIE)财务管理协会的会议 FMA panel session 其利息可减税 the tax deductibility of interest抵消 offset发行成本 flotation cost 步进式 pecking order等风险类 homogeneous risk class相同预期 (homogeneous expectations) .完美资本市场 (perfect capital markets)交易成本\佣金成本 brokerage cost贴现 capitalize永续年金 perpetuity现值 present value卖空 short sale多头”投资组合“long”portfolio空头”投资组合“short” portfolio实物和金融期权 real and financial options贴现率 discount rate实际成本 effective cost有效税率 effective tax rate“自制”“homemade”扣除?贴现? Discount免收利息所得税的债券 tax-exempt bonds.High-tax-bracket individual杠杆收购 leverage buyout LBOs垃圾债券 junk bonds被收购公司 underleveraged firms经纪费用 brokerage税盾 tax shield营亏损转回 operating loss carryforwards税款储蓄 tax savings默认价值 implied value债务权重 debt weight看涨期权 (call option)金融期权 (financial option)执行价值 (exercise value)期权定价模型 (OPM)Black-Scholes按现值计算的现金流量/已贴现现金流 discounted cash flow 票面价值, 表面价值 face value 不稳定性 volatility息票债务 coupon debt期权补偿 option-based compensation[美]预购股票价格 exercise price权衡模型 trade-off model抵税的 tax deductible概率 probability函数 function总账面 total book散点图 plot营业资产 operating assets<英>免税代码(指雇员收入免税部分的数字代码,由税务机关编定)tax code适销证券 marketable securities资产负债表 balance sheet短期国库券 treasury bill债务本金 debt principal[会计]营运资本, 营运资金 working capital减震器 shock absorber目标分配率(target distribution ratio)目标支付率 (target payout ratio)-盈利能力 earning power经验研究 empirical research边际税率 marginal tax溢价 appreciation实际成本 effective cost 融资抉择 financing choice未分配的利润 retained earnings留存收益 retained earnings再投资的收益 reinvested earnings内部权益 generated equity普通股 common stock 低常规水平加临时股利 (low-regular-dividend-plus-extras)政策常规股利 regular dividend流通股 outstanding shares公布日 (declaration date)登记日 (holder-of-record date)除权日 (Ex-dividend date)国库券 treasury权益回报率 ROE财政困难成本 financial distress cost权势等级 pecking order借款能力储备 (reserve borrowing capacity)税损移前扣减 tax-loss carryback税损移后扣减 tax-loss carryforward资金的时间价值 time value of the money税收利益税收福利 Tax benefits有价证券 Marketable securities通用目的资产 general-purpose assets自由现金流量(FCF)。