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财务管理专业英语词汇表

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财务管理常用术语(英汉对照)

财务管理常用术语(英汉对照)

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。

财务管理英语词汇

财务管理英语词汇

financial management 财务管理chief financial officer 首席财务官hurdle rate 最低报酬率capital structure 资本结构cash dividend 现金股利dividend-payout ratio 股利支付率financial risk 财务风险earnings per share 每股盈余net present value 净现值stock option 股票期权earnings per share 每股收益time value of money 货币时间价值simple interest 单利annuity 年金future value 终值present value 现值compound interest 复利capital 本金d iscount rate 折现率opportunity cost 机会成本cost of capital 资本成本ordinary annuity 普通年金annuity due 先付年金deferred annuity 递延年金perpetuity 永续年金liquidity ratio 流动性比率nominal interest rate 名义利率marker value 市场价值intrinsic value 内在价值discounted cash flow valuation 折现现金流量模型earnings before interest and taxes 息税前利润par value 票面价值dividend payout 股利支付率dividend discount model 股利折现模型diversifiable risk可分散风险market risk 市场风险expected return 期望收益volatility 流动性权益融资equity financial债务融资debt financial利润最大化profit maximization股东财富最大化shareholders wealth maximization 每股收益最大化maximization of earning per share 11、投资报酬return on investment风险溢价risk premium货币市场money market偿债基金sinking fund1.financial markets 金融市场2.资本结构capital structure3.risk premium 风险报酬4.净现金流量net cash flow5.credit policy 信用政策6.终值future value7.moral hazard 道德风险8.收账政策collection policy1.chief financial officer 首席财务官2.财务管理financial management3.credit standard 信用标准4.流动性liquidity5.earnings before interest and taxes 息税前利润6.市场价值market value7.capital assets pricing model资本资产定价模型8.每股收益earnings per share。

财务管理专业英语词汇表

财务管理专业英语词汇表

a profit and loss statement accelerated methodsaccounts payableaccounts payable turnover ratio accounts receivableaccounts receivableaccounts receivable turnover ratios accrrual accountingaccrued expenseaccumulated depreciation accumulated retained earnings acquireaffiliateagency costagency problemagency relationshipaging scheduleallocateallocationally efficient markets amortizationannuityannuity dueanomalyappreciatearbitrage pricing theory(APT)Asian currency optionasset management ratiosasset turnover ratioauthorized sharesautonomyaverage age of accounts receivable avreage rate currency optionbad debt loss ratiobalance sheetbalance sheetbank debtbankers'acceptancebankruptcybasic earnings per shareBaumol cash management model behavioral financebeta coefficientbond indenturebonding costbook valuebottom-up approachbreak-even analysiabrokerage feebusinessbusiness riskcapital asset pricing model(CAPM) capital asset pricing model(CAPM) capital budgetcapital budgetingcapital expenditurecapital leasecapital marketcapital rationingcapital structurecapital surpluscash conversion cyclecash dividendcash dividendscash Flow Coverage Ratiocash flow from financingcash flow from investingcash flow from operationscash offercash ratiocentralize payableschairpersoncheckchief executive officer(CEO)chief financial officer(CFO) chronologicalclaimclearing time floatclosely held corporation coefficientcollateralcommercial papercommon stockcommon stockcommon stockholder or shareholder company-specific factor compensating balancecomplex capital structure compound interestcompoundingconcentration bankingconstant dividend payout ratioconstant growth model consumer creditcontingent value rights controllerconversion premiumconversion ratioconvertible bondconvertible debtconvertible debtconvertible preferred stock convertible securities corporate annual reports correlation coefficientcost of capitalcost of capitalcovariancecreative accountingcredit and collectiong policy credit cardcredit periodcredit salecredit termcreditorcross-currency pooling system cross-currency quote cumulative votingcurrency forward contract currency futures contract currency optioncurrency riskcurrency swapcurrent assetcurrent liabilitycurrent liabilitycurrent market valuecurrent ratiocurrent yielddebt holderdebt instrumentdebt management ratiosdebt ratiodebt-to-equity ratiodebt-to-total-capital decision-makingdeclaration datedefault riskdeferred annuitydeferred taxdepreciatedepreciationdesired or target capital structure diluted earnings per sharedilution of controldilution of ownershipdilutivedirect methoddirect quotationdisbursementdiscount perioddiscount ratediscount ratediscounted cash flow(DCF)discounted payback perioddiscountingdiversifiable riskdiversifydividend discount modeldividend irrelevane theorydividend payoutdividend payout ratiodividend policydividend yielddividend-payout ratiodo-it-yourself dividenddufault riskDuPont Analysis of ROEearnings before interest and taxes (EBI earnings before interest and taxes(EBIT earnings per shareearnings per shareeconomic order quantity(EOQ)efficient market hypothesis（EMH) employee stock option program(ESOP) equity multiplierEuropean Economic AreaEuropean Economic CommunityEuropean unionexchange rateexchange-rate riskex-dividend dateexecutive directorexotic optionexpansion projectexpected returnexpected utility theoryexternal financingface valueFinancial Accounting Standards Board(FA financial analystfinancial distressfinancial distressfinancial economistfinancial flexibilityfinancial leveragefinancial managementfinancial marketfinancial ratiofinancial riskfinancial riskfinancial standardsfinancial statementfinancing cash flowsfinancing mixfinancing mixfinancing mixfirst-in ,first out (FIFO)Fitch Investor Servicesfixed exchange rate systemfloatfloatationfloatation costfloating exchange rate systemFortune 500forward discountforward marketforward premiumforward rateforward tradefree cash flow hypothesisfree tradefree-riding problemfuture contractfuture value(FV)general partnerGenerally Accepted Accounting Principle general-purpose assetsgo publicgoing concernGoldman Sachsgross profit margingrowth perpetuityhedginghistorical costhoard of directorshomemade dividendshurdle ratehurdle ratehybird securityhybridincentive stock optionincome statementincremental cash flows independent auditorindependent projectindirect methodindirect quotationinformation asymmetry informationally efficient markets initial public offering(IPO)initial public offering(IPO)initial public offerings institutional investorinstitutional investorintangible fixed assetsinterest coverage ratiointerest deductioninterest rate parityinterest rate riskinternal financinginternal rate of return(IRR) Internal Revenue Service(IRS) international corporation international financial management international Monetary Fund intrinsic valueinventoryinventoryinventory processing period inventory turnover ratioinvesting cash flowsinvestment bankinvestment bankerinvestor rationlityJanuary effectjeopardizejoint venturejust-in-time(JIT)systemlast-in ,first-out (LIFO)law of one pricelearning curveleaseleaselesseelessorleverage ratioslevered firmliabilitylimited partnerlimited partnershipline of creditliquidating dividendliquidationliquidity ratiolock box systemlong-term debt to total capital ratios long-term liabilitylong-term ratiolookback currency optionlow regular plus specially designated d mail floatmanagenment buyoutmanipulatemarket conversion valuemarket imperfectionmarket riskmarket shareMarketabilitymarketable securitiesmarketable securitiesmarketable securitymarketable securitymarket-to-book value ratioMaster of AccountingMaster of Business Administration(MBA) Master of Financial Managementmaterial requirement planning (MRP)syst maturitymean-variance frontiermean-variance worldMerrill LynchMiller-orr cash management modelmix of debt and equitymoderate approachModigliani and Miller(M&M)theorem Monday effectmoney marketmoney ordermonitoring costsMoody’s and Standard & Poor’sMoody's Investors Service,Inc.(Moody's) Morgan Stanley Dean Wittermortgagemultinational corporationmutual fundmutually exclusive projectnegotiable certificates of deposit(CDs) negotiate offernet incomenet present value(NPV)net present value(NPV)net profit marginnet working capticalNew York Stock Exchange(NYSE)New York Stork Exchangenewly listed companynon-executive directornormal distributionnormality assumptionnote payableoffering priceopen marketoperating cash flowsoperating incomeoperating income(loss)operating leaseoperating leverageoperating profit marginoperating profit marginoperationally efficient markets opportunity costopportunity costoptimal capital structureoption contractoption exchangeoption-like securityordinary annuityoutstandingoutstanding sharesoverheadover-the-counter marketowner’s equityP/E ratiopartnerpartnershippatentpayback period(PP)payment datepecking order theoryperfect capital marketperpetual inventory systemperpetuitypivotalportfolio theorypost-auditpost-earnings announcement drift precautionary motivepreemptive rightpreemptive rightpreferred stockpreferred stockpreferred stockholder or shareholder present value(PV)price takerprimary marketprincipalprincipal-agent or agency relationship private corporationprivate placementprivately held corporationprivileged subscriptionpro rataprobabilityprobability distributionprobability distribution function processing floatprocrastinationprofitprofitabilityprofitability index(PI)profitability ratioproperty dividendproperty,plant,and equipment(PPE)pros and consprospect theoryprotfoliopublic offerpublicly held companypublicly traded corporations publicly traded firmpurchasing power parityput optionput pricequick ratiorandom variablerate of returnrational behaviorreal assetsreal estaterecord dateregular dividendrelaxed or conservative approach replacement projectrepurchaserepurchaserepurchase agreementrequired rate of returnreserve borrowing capacityresidual claimresidual dividend policyresidual valuerestricted or aggressive approach restrictive covenanatsretail incestorretail investorreturnreturn on asset (ROA)return on common equity (ROCE) return on total equity (ROTE) return on total equity ratio (ROE) revenueright to proxyright to transfer ownershipright to voterights offerrisk aversionSalomon Smith Barneysaturation pointscenario analysisseasoned issuesecondary marketSecurities and Exchange Commission(SEC) semi-strong formsensitivity analysissensitivity analysisseparation of ownership and control share repurchaseshareholderside effectsimple capital structuresimple interstsimulationslowing disbursementsocial goodsole proprietorshipsolvencysource of cashspecial-purpose assetsspeculative motivespin-offsspot ratespot tradestable dollar dividend policy stakeholder theorystand-alone riskStandard & Poor's Corporation(S&P) standard deviationstatement of cash flowstatement of change in shareholders' eq statement of retained earningsstock buybackstock dividendsstock offeringstock offeringstock optionstock price appreciationstock repurchasestock splitstockholderstockholders'equitystraight or majority votingstraight-line depreciationstrong formsunk costswapsyndicate of underwritertakeovertangible fixed assetstarget capital structuretax exempt instrumenttax shieldteminal valuetender offertender offer(=takeover bid)term loantime value of moneytotal asset turnover ratiotrade credittrademarktradeofftradeoff theorytransaction costtransaction motivetreasurertreasury notestreasury sharetreasury stockunbiased forward rateunderlying common stockunderpricingunderpricingunderwriterunderwritingunlevered firmunseasoned issueUS Treasury Billuse of cashvalue effectvalue(wealth)maximizationvariable-rate debtvarianceventure capitalventure capitalistviabilityvice president of financevolatilityvolatilityvoting rightwarrantwarrantweak formweighted average cost of capital(WACC) well-beingwindow dressingwithdrawalworking capital management working captical management world Trade Organization yield to maturity (YTM) zero balance account(ZBA)加速折旧法应付账款应付账款周转率应收账款应收账款应收账款周转率应计制会计应计费用累计折旧累计留存收益获得，取得（在财务中有时指购买；名词形式是acquisition，意为收购）分支机构代理成本代理问题代理关系账龄表（资源，权利等)配置（名词形式是allocation，如capital allocation，意为资本配置）配置有效市场摊销年金先付年金异常（人或事物）升值套利定价理论亚式期权资产管理比率资产周转比率授权股自主权，自治应收账款平均账龄均价期权坏账损失率资产负债表资产负债表银行借款银行承兑汇票破产基本每股收益鲍莫尔现金管理模型行为财务贝塔系数债券契约契约成本账面价值盈亏平衡点分析经纪费企业，商务，业务经营风险资本资产定价模型资本资产定价模型资本预算资本预算资本支出融资性租赁资本市场资本限额资本结构资本盈余现金周转期现金股利现金股利现金流量保障比率筹资活动现金流投资活动现金流经营活动现金流现金收购现金比率集中支付主席（chairmanor chairwoman)支票首席执行官首席财务官按时间顺序排列的（根据权力提出）要求，要求权，主张，要求而得到的东西清算浮游量控股公司系数抵押商业票据普通股普通股普通股股东（也可以是ordinary stockholder or shareholder公司特有风险补偿性余额复杂资本结构复利复利计算集中银行法固定股利支付率政策固定增长率模型消费者信用或有价值权会计长转换溢价转换比率可转换债券可转债可转债可转换优先股可转换证券公司年报相关系数资本成本资本成本协方差创造性会计，寻机性会计信用与收款政策信用卡信用期限赊销信用条件债权人外汇交叉组合系统交叉标价累积投票制远期外汇合约货币期货合约货币期权外汇风险货币互换流动资产流动负债流动负债现行市场价值流动比率现行收益债权人（也可以是debtor,creditor)债务工具债务管理比率债务比率债务与权益比率债务与全部资本比率决策，决策的股利宣布日违约风险递延年金递延税款贬值折旧目标资本结构稀释的每股收益控制权稀释所有权稀释（公司股票）冲减每股收益的直接法直接标价支出、支付折扣期限折扣率折现率折现现金流折现回收期折现计算可分散风险多样化股利折现模型股利无关论股利支付率股利支付比率股利政策股利收益率股利支付比率自制股利违约风险权益报酬率的杜邦分析体系息税前盈余息税前盈余每股收益（盈余）每股盈余经济订货量有效市场假设员工股票期权计划权益乘数欧洲经济区协定欧洲经济共同体欧盟汇率汇率风险除息日执行董事特种期权扩充项目期望收益期望效用理论外部融资面值（美国）会计准则委员会财务分析师财务困境财务困境财务经济学家财务灵活性财务杠杆财务管理金融市场财务比率财务风险财务风险（有时也指金融风险）财务准则财务报表筹资现金流融资比率融资结构融资组合（指负债与所有者权益的比例关系）先进先出惠誉国际公司固定汇率制度浮游量、浮差发行证券；挂牌上市上市成本浮动汇率制度财富500指数远期贴水远期市场远期升水远期汇率远期交易自由现金流假说自由贸易搭便车问题期货合约未来值，终值一般合伙人公认会计原则一般目的资产公开上市持续的高盛公司毛利增长年金避险 套期保值历史成本董事会自制股利门坎利率，最低报酬率门槛利率，最低报酬率混合证券混合金融工具激励性股票期权利润表增量现金流量独立审计师独立项目间接法间接标价信息不对称信息有效市场首次公开发行股票首发股票首发股票机构投资者机构投资者无形固定资产利率保障比率利息抵减利率平价利息率风险内部融资内部收益率，内含报酬率美国国内税务署跨国公司国际财务管理国际货币基金组织内在价值存货存货存活周转期存货周转率投资现金流投资银行投资银行家投资者的理性一月效应危害合资企业即时制后进先出单一价格法则学习曲线租赁租赁承租人出租人杠杠比率杠杆企业负债有限责任合伙人有限合伙制企业贷款额度股利清算清算流动性比率锁箱系统长期债务与全部资本比率长期负债长期比率回顾试货币期权低正常股利加额外股利政策邮寄浮游量管理层收购操纵市场转换价值市场不完备性市场风险市场份额可销售性短期证券有价证券短期有价证券流动性证券，有价证券市场价值与账面价值的比率会计学硕士工商管理硕士财务管理专业硕士物料需求计划系统（债券、票据等）到期均值-方差有效边界均值-方差世界美林公司米勒-欧尔现金管理模型负债与股票的组合适中策略MM定理星期一效应拨款单，汇款单，汇票监督成本穆迪和标准普尔穆迪公司摩根士丹利-添惠公司抵押跨国公司共同基金互不相容项目大额可转让存单议价收购净利润净现值净现值净利润净营运资本纽约证券交易市场纽约股票交易所新上市公司非执行董事正态分布正态假设应付票据发行价格公开市场经营现金流经营收益经营收益（损失）经营性租赁经营杠杆经营利润市场价值比率运营有效市场机会成本机会成本最优资本结构期权合约期权交易类期权证券普通年金（证券等）发行在外的发行股制造费用场外交易市场所有者权益市盈率合伙制企业专利回收期股利支付日排序理论完美资本市场（存货）永续盘存制永续年金关键的，枢纽的组合理论期后审计期后盈余披露预防动机优先权优先认购权优先股优先股优先股股东（英国人用preference stockholder or shareholder)现值价格接受者一级市场本金委托-代理关系（代理关系）私募公司，未上市公司私募私人控股公司有特权的认购按比例，成比例概率概率分布概率分布函数内部处理浮游量延迟利润盈利能力现值指数盈利比率财产股利土地、厂房与设备正反两方面期望理论组合公开发行公众控股公司公开上市公司，公众公司，上市公司（其他的表达法如，listed corporation，public corporation，etc）公开上市公司购买力平价卖出期权卖出价格速动比率随机变量收益率理性行为实务资产房地产（有时也用real property,或者就用property表示）股权登记日正常股利稳健策略更新项目回购回购回购协议要求的报酬率保留借款能力剩余索取权剩余股利政策残余价值激进策略限制性条款散户投资者（为自己买卖证券而不是为任何公司或机构进行投资的个人投资者）个人投资者.散户投资者回报资产收益率普通权益报酬率全部权益报酬率权益报酬率收入代理权所有权转移权投票权认股权发行风险规避所罗门美邦投资公司饱和点情况分析适时发行、增发（seasoned是指新股稳定发行。

财务英语基础词汇表(doc 40页)

财务英语基础词汇表(doc 40页)

财务英语基础词汇表(doc 40页)A----BA/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/fullcontainer load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business InvestmentCorporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户。

财务分析英语词汇表

财务分析英语词汇表

财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。

2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。

3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。

4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。

二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。

2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。

3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。

三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。

2、 Share capital（股本）：公司通过发行股票所筹集的资金。

3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。

四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。

财务英语基础词汇表

财务英语基础词汇表

1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollectible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities -current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable -related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other3 所有者权益（股东权益） owners equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market valuedecline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other5营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise 513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accountingprinciples94 少数股权净利 minority interest income 941 少数股权净利 minority interest income 9411 少数股权净利 minority interest income。

财务管理专业英语词汇表(很全面)

财务管理专业英语词汇表(很全面)

财务管理专业英语词汇表(很全面)Chapter 1 An Overview of Financial Management business 企业，商业，业务finance 财务，理财management 管理，管理层revenue 收入return 回报shareholder 股东stakeholder 利益相关者stock 股票profit maximization 利润最大化shareholder wealth maximization 股东财富最大化enterprise value maximization 企业价值最大化hedge risks 规避风险inventory 存货current assets 流动资产current liabilities 流动负债financing 筹资corporation 股份公司earning per share（EPS）每股收益exchange rate 汇率inflation 通货膨胀Chapter 3 Risk and Rewardcapital asset pricing model（CAPM）资本资产定价模型diversification 分散化efficient capital market 有效资本市场expected return 期望回报market, systematic, or undiversifiable risk 市场风险、系统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference 风险偏好risk premium 风险溢价security markets line（SML）证券市场线semi-strong capital market efficiency 半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency 强式资本市场有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance 方差volatility 波动性weak capital market efficiency 弱式资本市场有效Chapter 4 Financial Assets and Their Valuation asset 资产security 证券issue （股票，钞票）分发，发行coupon rate 票面利率，息面利率annual 每年的，年度的，一年一次的obligate 使（某人）负有责任或义务outstanding 未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual 永久的，永恒的infinite 无限的，无穷的substitute 替代，取代yield 出产，产，出（果实、利润、结果）approximation 相似，近似trial-and-error 试误法illustrate 说明，阐明entitle 使人有权拥有……liability 负债intrinsic value 内在价值asymmetry 不对称constant 不变的，可靠的phase 阶段，时期preferred stock 优先股Chapter 5 Capital Budgeting and Investment Decision capital budgeting 资本预算estimating net present value 预期净现值the average accounting return 平均会计报酬率stand-alone principle 独立原则the internal rate of return 内部收益率the payback rule 回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本incremental cash flow 增量现金流量pro forma financial statement 预估财务报表forecasting risk 预测风险scenario analysis 情景分析investment criteria 投资决策标准cash flow 现金流量project cash flow 项目现金流量depreciation 折旧capital spending 资本性支出garbage-in garbage-out system 垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 Working Capital Management working capital 营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 应用dampen 使沮丧ordering cost 订货成本carrying cost 储存成本raw material 原材料insurance 保险linear 线性的bad-debt 坏账Chapter 7 Financing Mod es debt financing 债务筹资equity financing 权益投资prospectus 招股说明书the general cash offer 普通现金发行the rights offer 配股发行initial public offering(IPO) 首次公开发行underwriting discount 承销折价the subscription price 认购价格collateral 抵押品mortgage securities 抵押债券debenture 信用债券sinking fund 偿债基金call provision 赎回条款call-protected 赎回保护operating leases 经营性租赁financial leases 融资租赁sale and lease-back 售后租回leveraged leases 杠杆租赁warrants 认股权证convertibles 可转换债券call options 看涨期权straight bond value 纯粹债券价值conversion value 转换价值secured loans 抵押贷款committed lines of credit 承诺式信贷额度compensating balances 补偿性余额trust receipt 信托收据Chapter 8 Capital Structure capital structure 资本结构optimal capital structure 最佳资本结构financial leverage 财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs 直接破产成本indirect bankruptcy costs 间接破产成本liquidation 清偿reorganization 重组absolute priority rule 绝对优先原则qualification 限定条件cost of equity 股权成本business risk 经营风险pie model 饼状模型break-even point 收益均衡点indifference point 无差异点Chapter 9 Divid end Distribution dividend irrelevance theory 股利无关理论retained earnings 留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves 任意盈余公积stockholder meeting 股东会declaration date 宣告日holder-of-record date 股权登记日ex-dividend date 除息日stock split 股票分割stock dividend 股票股利stock repurchase 股票回购declaration date 股利宣布日record date 股权登记日regular dividend 正常股利cash dividend 现金股利stock dividend 股票股利stock price appreciation 股价增值open market 公开市场payment date 股利支付日going concern 持续经营。

财务常用英语词汇ko

财务常用英语词汇ko

财务管理常用英语词汇1．business企业商业业务2．financial management财务管理3．the goal of financial management财务管理的目标4．profit maximization (maximize profit) 利润最大化5．earnings per share maximization每股盈余最大化6．stockholder (share holder) wealth maximization股东财富最大化7．stakeholder利益相关者8．stock holder/shareholder股东9．creditor/bondholder债权人10．the factors that affect the stockholder value股东价值的影响因素11．cost of capital资本成本12．capital investment资本投资13．working capital 营运资本14．capital structure 资本结构15．bankruptcy risk 破产风险16．tax rate 税率17．dividend policy股利政策18．operating activity 经营活动19．investing activity投资活动20．financing activity 筹资活动21．agency cost 代理成本22．agency problem代理问题23．moral risk道德风险24．adverse selection逆向选择25．corporate social responsibility企业社会责任26．financial markets金融市场27．money markets短期资金市场28．capital markets长期资金市场29．spot markets现货市场30．future markets期货市场31．public offer markets向公众发行的市场32．initial public offering 首次公开发行股票(即IPO）33．private placement markets私募市场34．corporate bond market企业债券市场35．stock market股票市场36．financial future market金融期货市场37．financial ratio analysis 财务比率分析38．four major categories of financial ratios 四类财务比率39．liquidity ratios 短期偿债能力比率40．long-term liquidity ratios 长期偿债能力比率41．profitability ratios盈利能力比率42．operating income经营收益43．earnings per share每股收益44．working capital营运资本45．current ratio流动比率46．quick ratio速动比率47．cash flow ratio现金流量比率48．operating cash flows经营现金流49．cash flow from operations经营活动现金流50．investing cash flows投资现金流51．cash flow from investing 投资活动现金流52．cash flows from financing筹资活动现金流53．debt ratio资产负债率54．debt-to-equity ratio产权比率55．equity multiplier权益乘数56．debt-to-long capital ratio长期资本负债率57．time of interest earned based on earnings (TIE)58．earnings-based interest coverage ratio利息保障倍数59．cash flow coverage ratio现金流量保障比率60．time of interest earned based on cash flows61．cash flow-based interest coverage ratio现金流量利息保障倍数62．debt-to-cash flow ratio现金流量债务比63．accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64．inventory turnover存货周转率65．current assets turnover流动资产周转率66．non-current assets turnover/fixed assets turnover非流动资产周转率（固定资产周转率）67．total assets turnover总资产周转率68．gross profit margin销售毛利率69．net profit margin销售利润率70．return on assets (ROA) 资产利润率71．return on equity (ROE) 权益净利率72．Du Pont system杜邦财务分析体系73．improved financial analysis system改进的财务分析体系74．net operating assets净经营资产75．net financial liabilities净金融负债76．after-tax operating profit税后经营利润77．after-tax interest expense税后利息费用78．net financial leverage净财务杠杆79．earnings per share每股盈余80．sales forecast销售预测81．the percentage of sales method销售百分比法82．external financing requirement(EFR) 外部融资额83．sensitivity analysis of EFR外部融资需求的敏感分析84．internal growth rate内含增长率85．sustainable growth rate可持续增长率86．effective growth rate实际增长率87．overall budget (general budget) 全面预算88．sales budget销售预算89．production budget生产预算90．direct material budget直接材料预算91．direct labor budget直接人工预算92．overhead budget制造费用预算93．product cost budget产品成本预算94．sales expense and administrative销售费用95．general expense budget 管理费用预算96．cash budget现金预算97．capital expenditure budget资本支出预算98．income statement budget利润表预算99．balance sheet budget资产负债表预算100．flexible budget弹性预算101．the valuation of discounted cash flow method 折现现金流量估价法102．the time value of money 货币的时间价值103．future value and present value 复利终值与现值104．ordinary annuity普通年金105．annuity due预付年金106．deferred annuity递延年金107．perpetuity永续年金108．bond valuation债券估价109．par value (face value, principal) 债券面值110．coupon rate票面利率111．maturity date到期日112．nominal annual rate名义利率113．periodic rate周期利率114．effective annual rate实际利率115．real discount bond纯贴现债券116．zero bond平息债券117．perpetual bond永久债券118．outstanding bond流通债券119．yield to maturity 债券到期收益率120．stock valuation 股票估价121．ordinary stock普通股122．preferred stock优先股123．common stockholder 普通股股东124．preferred stockholder优先股股东125．open price开盘价126．close price收盘价127．high price最高价128．low price最低价129．zero growth model valuation零增长股票估价130．constant growth model valuation 固定增长股票估价131．non-constant growth model valuation 非固定增长股票估价132．risk and rate of return 风险和报酬133．stand-alone risk and rates of return 单项资产的风险和报酬134．Relaxed/restricted/moderate current asset investment policy宽松的/紧缩的/适中的营运资本政策135．maturity matching(self-liquidating) /aggressive/conservative current asset financing policy配合型/激进型/稳健型筹资政策136．residual income剩余收益137．credit terms for borrowing借款的信用条件138．line of credit信贷限额139．revolving credit agreement周转信贷协议140．compensating balances补偿性余额141．loan mortgage借款抵押142．forms of interest payment借款利息的支付方法143．distributions to shareholders/dividend distribution利润分配144．declaration date股利宣告日145．holder-of-record date股权登记日146．payment date股利支付日147．ex-dividend date除息日148．cash dividend现金股利149．asset (property)dividend财产股利150．liability dividend负债股利151．stock dividend股票股利152．dividend irrelevance theory股利无关论153．dividend relevance theory股利相关论154．private corporation私募公司未上市公司155．book-value weight账面价值权数156．market value weight市场价值权数157．target value weight目标价值权数158．business risk经营风险159．financial risk财务风险160．degree of operational leverage经营杠杆系数161．degree of financial leverage财务杠杆系数162．total degree of leverage总杠杆系数163．debt holder债权人164．net profit theory净收益理论165．operating profit theory营业收益理论166．trade-off theory权衡理论167．EPS analysis of financing融资的每股收益分析168．optimal capital structure最佳资本结构169．firm valuation企业价值评估170．integrated value企业的整体价值171．economic value企业的经济价值172．current market value现时市场价值173．fair market value公平市场价值174．entity value实体价值175．equity value股权价值176．going-concern value持续经营价值177．liquidation value清算价值178．minor equity value少数股权价值179．controlling equity value控股权价值180．premium of controlling rights控股权溢价181．dividend discount model股利折现模型182．option-pricing model期权定价模型183．discounted cash flow valuation折现现金流量模型184．book value 账面价值185．market value市场价值186．liquidation value 清算价值187．stand-alone risk and rates of return单项资产的风险和报酬188．probability概率189．expected value190．variance方差191．standard deviation标准差192．coefficient of variation(CV)变化系数193．portfolio risk and return投资组合的风险和报酬194．expected rate of return预期报酬率195．correlation相关性196．perfectly positive correlation完全正相关197．perfectly negative correlation完全负相关198．no correlation不相关199．coefficient of correlation相关系数200．co-variance协方差201．efficient set有效集202．capital market line资本市场线203．equilibrium均衡点204．systematic risk (market risk, non-diversifiable risk) 系统风险205．non systematic risk (company-specific risk, diversifiable risk)非系统风险206．capital asset pricing model (CAPM) 资本资产定价模型207．security market line证券市场线208．opportunity cost of capital资本的机会成本209．required rate of return on investment投资的必要报酬率210．net present value (NPV) 净现值211．profitability index (PI) 现值指数212．internal rate of return (IRR) 内含报酬率213．payback period (PP) 回收期214．accounting rate of return (ARR)会计收益率215．cash flows现金流量216．cash outflows现金流出量217．cash inflows现金流入量218．operating cash flows营业现金流量219．cash costs付现成本220．salvage value残值221．relevant cost相关成本222．irrelevant cost非相关成本223．differential cost差额成本224．future cost未来成本225．replacement cost重置成本226．opportunity cost机会成本227．sunk cost沉没成本228．historical cost过去成本229．book cost账面成本230．eplacement decision of fixed asset固定资产更新决策231．average annual cost of fixed asset固定资产的平均年成本232．adjusted cash flow method调整现金流量法233．adjusted discount rate method风险调整折现率法234．weighted average cost of capital加权平均资本成本235．project risk项目风险236．project systematic risk项目系统风险237．comparable firms可比企业238．transaction demand交易性需要239．precautionary demand预防性需要240．speculative demand投机性需要241．the management of cash receipts and expenditures现金收支管理242．use cash floats使用现金浮游量243．accelerate cash receipts加速收款244．defer the disbursement of payables推迟应付款的支付245．optimal cash balance最佳现金持有量246．cost analysis model成本分析模式247．opportunity cost机会成本248．management cost管理成本249．stock-out cost短缺成本250．inventory model存货模式251．transaction cost交易成本252．random model随机模式253．the management of accounts receivable应收账款管理254．credit policy信用政策255．credit term信用期间256．credit standard信用标准257．cash discount policy现金折扣政策258．the ages of accounts receivable应收账款账龄259．collection policy收账政策260．inventory management存货管理261．acquisition cost取得成本262．ordering cost订货成本263．purchase cost购置成本264．storage cost储存成本265．fixed cost固定成本266．variable cost变动成本267．basic economic order quantity model (EOQ model) 经济订货量基本模型268．extended economic order quantity model经济订货量扩展模型269．ordering lead time订货提前期270．safety stocks保险储备271．reorder points 再订货点272．bond ratings债券评级273．convertibles可转换证券274．convertible bonds可转换债券275．conversion price转换价格276．conversion ratio转换比率277．conversion period 转换期278．call provisions赎回条款279．non-callable period不可赎回期280．callable period赎回期281．call price赎回价格282．call conditions赎回条件283．put provisions回售条款284．force conversion provision强制性转换条款285．Leases租赁286．lease contract租赁合约287．lesser出租人288．lessee承租人289．operating leases经营租赁290．financial leases (capital leases) 融资租赁291．direct leases直接租赁292．leveraged leases杠杆租赁293．sale and lease-back售后租回294．the break-even lease income for lesser出租人的损益平衡租金295．cancellable leases可撤销租赁296．non-cancellable leases不可撤销租赁297．off-balance sheet financing表外融资298．working capital policies营运资本政策299．current asset investment policies营运资本持有政策300．current asset financing policies营运资本筹集政策301．distributions to shareholders/dividend distribution利润分配302．cash dividend现金股利303．asset (property) dividend财产股利304．liability dividend负债股利305．stock dividend股票股利306．residual dividend policy剩余股利政策307．constant or continuing growth dividend policy固定或持续增长的股利政策308．constant payout ratio dividend policy固定股利支付率政策309．target capital structure目标资本结构310．stock splits股票分割311．cost of capital资本成本312．specific cost of capital (respective component cost of capital) 个别资本成本313．weighted average cost of capital加权平均资本成本314．options期权315．option contract期权合约316．underlying asset标的资产317．maturity date到期日318．the exercise of options期权的执行319．call option看涨期权320．put option看跌期权321．american option美式期权322．european option欧式期权323．long position多头324．short position空头325．in the money实值期权326．out of the money虚值期权327．at the money 平价期权328．principles of valuing options期权估价原理329．real options（实物期权）330．purchased material外购材料331．purchased fuel外购燃料332．purchased power外购动力333．wages and welfare工资及福利费334．depreciation expense折旧费335．taxes税金336．other expenditures其他支出337．manufacturing cost生产经营成本338．selling expenses销售费用339．general administrative expenses管理费用340．inventorial costs计入存货的成本341．capitalized costs资本化成本342．expensed costs费用化成本343．product cost产品成本344．period cost期间成本345．cost object成本对象346．direct cost直接成本347．indirect cost间接成本348．effective cost实际成本349．standard cost标准成本350．total cost全部成本351．variable cost变动成本352．product-based costing system产品基础成本计算制度353．activity-based costing system作业基础成本计算制度354．absorption rate分配率355．finished goods完工产品356．work-in-process在产品357．equivalent units约当产量358．joint products联产品359．by-products副产品360．Product costing品种法361．batch costing分批法362．process costing分步法363．cost behavior成本性态364．fixed cost固定成本365．variable cost变动成本366．hybrid cost混合成本367．cost-volume-profit analysis本-量-利分析368．marginal contribution边际贡献369．contribution margin边际贡献率370．break-even analysis盈亏临界分析371．margin of safety安全边际372．the rate of margin of safety安全边际率373．sensitivity analysis敏感分析374．coefficient of sensitivity敏感系数375．ideal standard cost理想标准成本376．normal standard cost正常标准成本377．standard direct material cost直接材料标准成本378．standard direct labor cost直接人工标准成本379．standard fixed overhead固定制造费用标准成本380．variance analysis差异分析381．Performance evaluation业绩评价382．cost centre成本中心383．responsibility cost责任成本384．controllable cost可控成本385．non-controllable cost不可控成本386．profit centre利润中心387．Investment centre投资中心。

(完整版)财务管理专业英语词汇表(很全面)

(完整版)财务管理专业英语词汇表(很全面)

Chapter 1 An Overview of Financial Management business 企业，商业，业务finance 财务，理财management 管理，管理层revenue 收入return 回报shareholder 股东stakeholder 利益相关者stock 股票profit maximization 利润最大化shareholder wealth maximization 股东财富最大化enterprise value maximization 企业价值最大化hedge risks 规避风险inventory 存货current assets 流动资产current liabilities 流动负债financing 筹资corporation 股份公司earning per share（EPS）每股收益exchange rate 汇率inflation 通货膨胀contractual relations 契约关系equity 所有者权益dividend 股利CFO（Chief Financial Officer）首席财务官，财务总监Chapter 2 The Time Value of Money accrued 增值的，应计的annuity 普通年金annuity factor 年金系数compound interest 复利discounting 贴现future value 终值geometric series 等比数列mortgage 抵押ordinary annuity 普通年金perpetuity 永续年金present value 现值principal 本金reinvest 再投资simple interest 单利time value of money 货币时间价值compounding 复利计算Chapter 3 Risk and Rewardcapital asset pricing model（CAPM）资本资产定价模型diversification 分散化efficient capital market 有效资本市场expected return 期望回报market, systematic, or undiversifiable risk 市场风险、系统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference 风险偏好risk premium 风险溢价security markets line（SML）证券市场线semi-strong capital market efficiency 半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency 强式资本市场有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance 方差volatility 波动性weak capital market efficiency 弱式资本市场有效Chapter 4 Financial Assets and Their Valuation asset 资产security 证券issue （股票，钞票）分发，发行coupon rate 票面利率，息面利率annual 每年的，年度的，一年一次的obligate 使（某人）负有责任或义务outstanding 未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual 永久的，永恒的infinite 无限的，无穷的substitute 替代，取代yield 出产，产，出（果实、利润、结果）approximation 相似，近似trial-and-error 试误法illustrate 说明，阐明entitle 使人有权拥有……liability 负债intrinsic value 内在价值asymmetry 不对称constant 不变的，可靠的phase 阶段，时期preferred stock 优先股Chapter 5 Capital Budgeting and Investment Decision capital budgeting 资本预算estimating net present value 预期净现值the average accounting return 平均会计报酬率stand-alone principle 独立原则the internal rate of return 内部收益率the payback rule 回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本incremental cash flow 增量现金流量pro forma financial statement 预估财务报表forecasting risk 预测风险scenario analysis 情景分析investment criteria 投资决策标准cash flow 现金流量project cash flow 项目现金流量depreciation 折旧capital spending 资本性支出garbage-in garbage-out system 垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 Working Capital Management working capital 营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 应用dampen 使沮丧ordering cost 订货成本carrying cost 储存成本raw material 原材料insurance 保险linear 线性的bad-debt 坏账Chapter 7 Financing Modes debt financing 债务筹资equity financing 权益投资prospectus 招股说明书the general cash offer 普通现金发行the rights offer 配股发行initial public offering(IPO) 首次公开发行underwriting discount 承销折价the subscription price 认购价格collateral 抵押品mortgage securities 抵押债券debenture 信用债券sinking fund 偿债基金call provision 赎回条款call-protected 赎回保护operating leases 经营性租赁financial leases 融资租赁sale and lease-back 售后租回leveraged leases 杠杆租赁warrants 认股权证convertibles 可转换债券call options 看涨期权straight bond value 纯粹债券价值conversion value 转换价值secured loans 抵押贷款committed lines of credit 承诺式信贷额度compensating balances 补偿性余额trust receipt 信托收据Chapter 8 Capital Structure capital structure 资本结构optimal capital structure 最佳资本结构financial leverage 财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs 直接破产成本indirect bankruptcy costs 间接破产成本liquidation 清偿reorganization 重组absolute priority rule 绝对优先原则qualification 限定条件cost of equity 股权成本business risk 经营风险pie model 饼状模型break-even point 收益均衡点indifference point 无差异点Chapter 9 Dividend Distribution dividend irrelevance theory 股利无关理论retained earnings 留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves 任意盈余公积stockholder meeting 股东会declaration date 宣告日holder-of-record date 股权登记日ex-dividend date 除息日stock split 股票分割stock dividend 股票股利stock repurchase 股票回购declaration date 股利宣布日record date 股权登记日regular dividend 正常股利cash dividend 现金股利stock dividend 股票股利stock price appreciation 股价增值open market 公开市场payment date 股利支付日going concern 持续经营。

财务管理专业英语单词

财务管理专业英语单词

Topic1：决策：decision-making上市公司：publicly-traded corporations波动、变化的：volatility资本预算：capital budgeting流动负债：current liability产生、繁殖：beget /breed职员：personnel稀释：dilute观念、想法：notion总裁、首席执行官：CEO chief executive officer 发行股票：stock offeringTopic2：拒绝：rebuff整合、调整：align缺点：drawback起诉：sue失职、玩忽职守：malpractice度量、尺寸：dimension学术论文：dissertation先决条件：prerequisite征用、没收：expropriate分歧、差异：divergence奢华的：lavish控股公司：closely held corporation社会福利：social good个人独资企业：sole proprietorship要约收购：tender offer委托-代理关系（代理关系）：principal-agent/agency relationship 股票期权：stock optionsTopic5：本能的、固有的：instinctive先付年金：annuity due吸引人：appealing关于、涉及：pertain to剧烈的、敏锐的：acutely或有要求权股价：contingent claim valuation到期、期满：expire诱惑：enticement偿债基金条款：a sinking fund provision遵守：comply信用债券：debenture年金终值系数：future value interest factor for annuities年金现值系数：present value interest factor for annuitiesTopic6：忽视：disregard概率分布函数：probability distribution function参数：parameter对称的：symmetrical无弹性的：inelastic察觉：discern引起、引发:trigger合理性、可信性：plausibility贝塔系数（β系数）：beta coefficient价格接受者：price taker期后盈余披露：post-earnings announcement drift均值方差有效边际：mean-variance efficient frontiers 套利定价理论(APT):arbitrage pricing theoryTopic7：验证、使有效：validate互不相容的项目：mutually exclusive projects阻止、排除：preclude放弃：forgo制造费用：overhead残余价值：residual value折现回收期：discounted payback period 倾向于：incline to资本限额：capital rationing出错：go awryTopic8：开始进行、继续下去：proceed to收益：proceeds放下、寄存：deposit存款：deposits禁止、阻止：prohibit特权、优先增股权：privilege赋予、赠予：confer期货合约：future contract足够的、充分的：sufficient不愿意：reluctance获得、导出：derive from包销：underwriting随后的、接着发生的：subsequent激励性股票期权：incentive stock option 优先权：preemptive right可转债：convertible debt构成：constituteTopic9：摩擦：friction混合证券：hybrid security风险资本：venture capital认股权证：warrant类期权证券：option-like security 融资租赁：capital lease经营杠杆：operating leverage津贴：subsidy刺激的：provocative。

财务管理专业英语

财务管理专业英语
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1.2.2 Financing Decisions
Does the type of financing used make a difference?
Is the existing capital structure the right one?
How and where should the firm raise money?
(3)
Liabilities and equity (7)
The following information is also available:
Quick ratio = 1.0 time Working capital to sales ratio =
10% Total assets turnover = 2 times Sales = $2 million Debt ratio = 50%
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1.2.2 Financing Decisions
Should the firm use funds raised through its revenues?
Should the firm raise money from outside the business?
If the firm seeks external financing, should it bring in other owners or borrow the money?
1) Long-term investment decisions
2) Long-term financing decisions 3) Working Capital Management
Decisions
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1.2.1 Investment Decisions

财务会计与英语专业管理知识分析词汇

财务会计与英语专业管理知识分析词汇

财务会计与英语专业管理知识分析词汇
财务会计：
1. 资产负债表（Balance Sheet）- 一种财务报表，用于记录企业在特定日期的资产、负债和所有者权益。

3. 现金流量表（Cash Flow Statement）- 一种财务报表，用于记录企业在特定时期的现金流入和流出。

4. 应收账款（Accounts Receivable）- 由企业出售货物或提供服务后，尚未收到款项的金额。

5. 应付账款（Accounts Payable）- 企业尚未支付的货物或服务的款项。

英语专业管理知识：
1. 人力资源管理（Human Resource Management）- 管理和协调组织内的人力资源，包括招聘、培训、绩效评估等。

2. 市场营销（Marketing）- 通过研究市场需求，制定有效的营销策略，推广产品或服务来增加销售量和利润。

3. 战略管理（Strategic Management）- 确定和实施组织的长期目标和计划，并监督实施过程。

4. 团队管理（Team Management）- 管理和协调团队成员，以实现特定目标。

5. 经济学（Economics）- 研究资源分配、生产和消费的行为及过程的学科。

财务词汇中英对照

财务词汇中英对照

财务词汇以及其他金融词汇INCOME STATEMENT 损益表balance sheet 资产负债表Revenue收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（ loss ）营业利润/ （亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT 率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/ （费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D ）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、 general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费T ravellingexpenses 差旅费Conference expenses 会议费Including entertainment expenses 交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets有形资产Available-for-sale investments Property,plant andequipment 可供出售投资物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款T rade accounts receivableT rade andbills receivables应收账款应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润TaxableI ncome 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refundfor exportedgoods 出口退税Amount transferredout fromVAT on purchase进项税额转出数VAT Paid 已交税金Tax reducedandexempted 减免税款Amount not deducted at end of period （represented by a "-" sign ）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets ）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值FairValue 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值net worth 资产净值EBITDA 息、税、折旧、摊销前利润（ EBITDA ）EBITDA margin EBITDA 率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表HongK onglistedinvestments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FL OWS/ Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/ （冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash providedby/(usedin)operatingactivities经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments in acquisitions 并购投资Total assets资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债Current liabilities 流动负债Short-termbank loans短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Total current liabilities流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得T reasury shares 库存股票Total shareholders’equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity 股东权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable tothe Company’sequity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable toEquity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable toshareholders归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income —Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（ EPS ）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO ）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding ：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬WeightedAverageDilutedShares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets ）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital E mployed ）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets ）净经营资产收益率（回报率）ROI（ Return on Investment ）投资回报率OL（Operating Liabilities ）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。

财务管理-财务会计单词表 精品

财务管理-财务会计单词表 精品

VOCABULARYaccount. n. 帐，帐户；帐单。

vi. 说明；计价。

accounting n. 会计；会计学。

accountant. n. 会计师；会计人员。

record-keeping n. 记录，记账。

certify. vi. 证明；执业。

summarize vi 汇总；概括。

transaction. n. 交易，事项，会计事项，经济业务。

finance. n 财政；金融；筹资；融通资金；财务，理财。

vi. 筹资；融通资金。

evaluation. n. 评价，评估。

auditing. n 审计；审计学。

review. vi & n 检查；回顾；评论。

measure n 量度；量具；措施。

vi. 计量。

process n. 步骤；工序；过程v. 处理；加工。

assumption n. 假设，假定。

accounting entity 会计实体。

sole proprietorship 独资。

partnership n 合伙。

corporation n 股份公司。

going concern 继续经营。

liquidate vi 清理（破产地企业）；清偿；清除。

.money measurement 货币计量。

inflation n通货膨胀。

deflation n 通货紧缩。

accounting period 会计期间。

financial statement 财务报表historical cost 历史成本。

objectivity n 客观性invoices n 发票；发货单。

physical count 实地计数。

bias-free evidence 无偏见的证据。

materiality n 重要性。

conservation n 稳健性，谨慎性。

consistency n 一致性，一贯性。

full disclosure 充分披露matching n 配比性，配合性。

element n 要素。

财务管理英文术语

财务管理英文术语

AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization摊销Analytic review 分析性复核Annual report年报Annuity年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset retirement 资产报废Asset turnover 资产周转率Audit审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities短期投资BBad debts坏账Balance sheet资产负债表Bank reconciliation 银行对账单Basic earnings per share基本每股盈利Betterment 改良"Big 5"五大会计师事务所board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral抵押品，担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statements Compensating balance 抵销余额Conservatism稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contingent liability或有负债Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost成本Cost expiration 成本耗用Cost method成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets流动资产Current cost现行成本Current liabilities流动负债Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延所得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Divestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model杜邦体系EEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment权益投资Equity issuance 发行股票Equity method权益法Equity security 股本证券Escrow 代管Exchange rate 汇率Expense 费用External financing外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit在途商品Goodwill商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging套期保值Hidden reserves 秘密准备Historical cost历史成本Human capital 人力资源Human resources 人力资源Hurdle rate 利率下限Hybrid security 混合证券IIncome 收益Income statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Interest利息Interest coverage ratio利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation所得税期内分摊Inventory存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-lived assets 长期资产Long-term loan 长期负债Long-term debt ratio 长期债务率Long-term investments长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting管理会计Management discretion 管理决策Management letter管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market share 市场份额Market value 市价Market-to-book ratio 市价与账面值比率Marketable securities 有价证券Matching principle 配比原则Materiality 重要性Maturity date 到期日Maturity value 到期值Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并Mortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司NNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value可实现净值Net sales 销售净额Net worth 资本净值nonoperating items 营业外项目nonparticipating preferred stock 非参加优先股nonprofit entity 非盈利实体not-for-profit accounting 非盈利账户notes payable应付票据notes receivable 应收票据OObsolescence 过时，陈旧Off-balance-sheet financing资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Opinion letter 审计报告Ordinary stock dividend 普通股股利Organizational forms 组织形式Original cost 原始成本Other gains and losses 其它收益和亏损Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Owner\'s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Price/earnings ratio 价格/收益比Prime interest rate 优惠利率Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency生产效率Profit 利润Profit and loss statement 损益表Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Prospectus招股说明书Proxy statement 委托书Public accounting firms 会计师事务所Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Realized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption赎回Refinancing 再筹资Related party transaction 关联交易Replacement cost重置成本Restrictive covenant 约束性规定Restructuring charges 重组成本Retail company 零售公司Retained earnings 留存收益Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Return on sales 销售利润率Revaluation adjustment 重估调整Revenue 收入Revenue recognition 收入确认Risk 风险Risk premium 风险报酬Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费short-term liability 短期负债Short-term investment 短期投资Sole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率Specific identification 个体辨认Standard audit report 标准审计报告Stated interest rate 票面利率Statement of cash flows 现金流量表Statement of retained earning 留存收益表Statement of stockholder\'s equity 股东权益表Stock 股票Stock dividend 股利Stock market 股票市场Stock opinions 股票价格Stock split股份拆细Stock split in the form of a dividend 股票股利的股票拆分Stockholders 股东Stockholders\' equity 股东权益Straight-line method 直线法Subsidiary 子公司Sum-of-the-years\'-digits method 年数总和法Supplies inventory 物料盘存TT-account analysis T形账户分析法Takeover 收购Taking a bath 冲销Tax accounting 税务会计Tax deductible 税款抵扣Taxable income 应税收入Technical default 技术性违约Technical obsolescence 技术陈旧Term loan定期贷款Times interest earned 利息保障倍数Trade-in 以旧换新Trademark or trade name商号Trading securities 交易证券Transportation-in 在途运输Treasury notes 中期国库券Treasury stock库存股票UUncollectibles 坏账Unearned revenue 未获收入Uniformity 统一Unqualified audit report 在编审计报告Unrealized gain or loss 未实现收入或损失Unsecured notes 无担保票据Useful life 使用年限Usual transactions 普通交易VValuation base 计价基础WWarranty 认股权证Window dressing 粉饰Working capital 营运资金，周转资金。

财务英语基础词汇表(doc 40页)

财务英语基础词汇表(doc 40页)

A----BA/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与A TC average total cost 平均总成本A TM at the money 仅付成本钱A TM Automatic Teller Machine 自动取款机（柜员机）A TS automated trade system 自动交易系统A TS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business Investment Corporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SMEs small and medium-sized enterprises 中小型企业SMI Swiss Market Index 瑞士市场指数SML security market line 证券市场线SMTP supplemental medium term policy 辅助中期保险SN stock number 股票编号Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金sola sola bill, sola draft, sola of exchange （拉丁）单张汇票sov. sovereign 金镑=20先令SOYD sum of the year's digits method 年数加总折旧法spec. specification 规格；尺寸SPF spare parts financing 零部件融资SPQR small profits, quick returns 薄利多销SPS special purpose securities 特设证券Sq. square 平方；结清SRM standard repair manual 标准维修手册SRP Salary Reduction Plan 薪水折扣计划SRT Spousal Remainder Trust 配偶幸存者信托ss semis, one half 一半SS social security 社会福利ST short term 短期ST special treatment (listed stock) 特别措施（对有问题的上市股票）St. Dft. sight draft 即期汇票STB special tax bond 特别税债务STIP short-term insurance policy 短期保险单sub subscription; substitute 订阅，签署，捐助；代替Sun Sunday 星期日sund. sundries 杂货，杂费sup. supply 供应，供货t time; temperature 时间；温度T. ton; tare 吨；包装重量，皮重TA telegraphic address=cable address 电报挂号TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TAB tax anticipation bill （美国）预期抵税国库券TACPF tied aid capital projects fund 援助联系的资本项目基金TAF tied aid financing 援助性融资TAL traffic and accident loss （保险）交通和意外事故损失TAT truck-air-truck 陆空联运TB treasury bond, treasury bill 国库券，国库债券T.B. trial balance 试算表t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排t.b.d. to be determined 待（决定）TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司TC tariff circular 关税通报TC telegraph collation 校对电报T.C. traveler's check 旅行支票TCI trade credit insurance 贸易信用保险TCIC technical credit insurance consultants 技术信用保险顾问TCM traditional Chinese medicine 中国传统医学，中医TD time deposit 定期存款TD Treasury Department （美国）财政部TDA Trade Development Authority 贸易发展当局TDC technical development corporation 技术开发公司TDC Trade Development Council （香港）贸易发展局TDR Treasury Deposit Receipt 国库券存据Tech technical 技术的Tel. telephone number 电话号码telecom telecommunications 通讯。

财务英语基础词汇表

财务英语基础词汇表

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

精编【财务管理知识】财务英文专业词汇

精编【财务管理知识】财务英文专业词汇

【财务管理知识】财务英文专业词汇xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentv财务会计英文专业词汇a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类Assets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 equivalents100901 外埠存款Other city Cash in bank 100902 银行本票Cashier''s cheque 100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits 100906 存出投资款Refundable deposits 1101 短期投资Short-term investments 110101 股票Short-term investments - stock 110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other 1102 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 variance 1241 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 commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 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 stocks140101 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 bonds140201 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 loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 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 depreciation 1505 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 depreciation reserves1601 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 equipment160104 为生产准备的工具及器具Preparative instruments and implement forfabricate1603 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 1801 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 income 1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income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 revenue 2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable 21710101 进项税额Withholdings on VAT 21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction 21710105 销项税额Substituted money on VAT 21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 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Income tax payable 217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building citiespayable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable 217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income 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 payable231101 债券面值Face value, Par value 231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 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 within one 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 reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receivenon-cash donate reserve311103 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 capital311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 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 fund312105 企业发展基金Enterprise expension fund312106 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 distribution314101 其他转入Other chengeover in 314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund 314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 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Coferemce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Transpotation保险费Insurance premium支付手续费Commission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Income业务收入OPERATING INCOME5101 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 income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income 计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 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 INCOME 非货币性交易收益Non-cash deal income现金溢余Cash overage 处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income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 commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative 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 compensation 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 cost 5601 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Income tax以前年度损益调整Prior year income adjustment谢谢阅读!!!随心编辑，值得下载拥用！专业│专注│精心│卓越。

(财务管理表格)财务英语基础词汇表

(财务管理表格)财务英语基础词汇表

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT) 1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds1311 偿债基金redemption fund (or sinking fund) 1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment 1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery 151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment 158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable 1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt) 2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners 2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other 212 应付短期票券short-term notes and bills payable 2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other 2178 其它应付费用other accrued expenses payable 218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - relatedparties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance 2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities 2292 递延兑换利益deferred foreign exchange gain 2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank 2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other 233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able 2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables 234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other 3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination326 受赠公积donated surplus328 其它资本公积other additional paid-in capital 3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment343 未认列为退休金成本之净损失net loss not recognized as pension cost35 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue47 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments 715 处分资产溢价收入gain on disposal of assets 748 其它营业外收入other non-operating revenue 7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts 7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense 752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments 7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses 7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income。

财务英语基础词汇表

财务英语基础词汇表

A----B1.A/P accou‎n ting‎perio‎d会计期间2. A/P advis‎e and pay 付款通知3.A/R accou‎n t recei‎v able‎应收帐款A/R at the rate of 以……比例a/r all risks‎（保险）全险Arr. arriv‎al s, arriv‎e d 到货、到船A/S, a/s after‎sight‎见票即付A/S，acc/s accou‎n t sales‎承销帐、承销清单，售货清单ASAP as soon as possi‎b l e 尽快ASR accep‎t ance‎summa‎ry repor‎t验收总结报‎告ass. asses‎sm ent‎估征、征税assim‎t. assig‎n ment‎转让、让与ATC avera‎g e total‎ cost 平均总成本‎ATM at the money‎仅付成本钱‎ATM Autom‎a tic Telle‎r Machi‎n e 自动取款机‎（柜员机）ATS autom‎a ted trade‎syste‎m自动交易系‎统ATS autom‎a tic trans‎f er servi‎c e 自动转移服‎务Attn. atten‎tion 注意Atty. attor‎n ey 代理人auct. aucti‎o n拍卖Aud. audit‎o r 审计员、审计师Av. avera‎g e 平均值a.w. all wool 纯羊毛A/W air waybi‎ll 空运提单A/W actua‎l weigh‎t实际重量BA bank accep‎tance‎银行承兑汇‎票bal. balan‎ce 余额、差额banky‎. bankr‎u ptcy‎破产、倒闭Bat batte‎ry电池b.b. beare‎r bond 不记名债券‎B.B., B/B bill book 出纳簿B/B bill bough‎t买入票据、买入汇票b&b bed & break‎f ast 住宿费和早‎餐费b.c. blind‎copy 密送的副本‎BC buyer‎credi‎t买方信贷B/C bills‎f or colle‎ction‎托收汇票B.C. bank clear‎i ng 银行清算b/d broug‎h t down 转下页Bd. bond 债券B/D bills‎disco‎u nted‎已贴现票据‎B/D bank draft‎银行汇票b.d.i. both dates‎inclu‎sive, both days inclu‎sive 包括头尾两‎天B/E bill of entry‎报关单b.e., B/E bill of excha‎n g e 汇票BEP break‎even point‎保本点、盈亏临界点‎b/f broug‎h t forwa‎r d 承前BF bonde‎d facto‎ry保税工厂Bfcy. Benef‎i ciar‎y受益人B/G, b/g bonde‎d goods‎保税货物BHC Bank Holdi‎n g Compa‎n y银行控股公‎司BIS Bank of Inter‎n atio‎n al Settl‎e m ent‎s国际清算银‎行bit binar‎y digit‎两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of ladin‎g提货单B/L origi‎n al bill of ladin‎g origi‎n al 提货单正本‎bldg. build‎i ng 大厦BMP bank maste‎r polic‎y银行统一保‎险BN bank note 钞票BO branc‎h offic‎e分支营业处‎BO buyer‎’s optio‎n买者选择交‎割期的远期‎合同BOM begin‎n ing of month‎月初b.o.m. bill of mater‎i als 用料清单BOO build‎-opera‎t e-own 建造—运营—拥有BOOM build‎-opera‎te-own-maint‎a in 建造—运营—拥有—维护BOOT build‎-opera‎t e-own- trans‎f er 建造—运营—拥有—转让b.o.p. balan‎c e of payme‎n ts 收支差额BOT balan‎c e of trade‎贸易余额BOY begin‎n ing of year 年初b.p., B/P bills‎payab‎l e 应付票据Br. branc‎h分支机构BR bank rate 银行贴现率‎b.r., B/R bills‎recei‎v able‎应收票据Brok. broke‎r or broke‎r age 经纪人或经‎纪人佣金b.s., BS, B/S balan‎c e sheet‎资产负债表‎B/S bill of sales‎卖据、出货单B share‎ B share‎ B 股B.T.T. bank teleg‎r aphi‎c trans‎f er 银行电汇BV book value‎票面价值b.l., B/L bill of ladin‎g提货单B/L origi‎n al bill of ladin‎g origi‎n al 提货单正本‎bldg. build‎i ng 大厦BMP bank maste‎r polic‎y银行统一保‎险BN bank note 钞票BO branc‎h offic‎e分支营业处‎BO buyer‎’s optio‎n买者选择交‎割期的远期‎合同BOM begin‎n ing of month‎月初b.o.m. bill of mater‎i als 用料清单BOO build‎-opera‎t e-own 建造—运营—拥有BOOM build‎-opera‎te-own-maint‎a in 建造—运营—拥有—维护BOOT build‎-opera‎t e-own- trans‎f er 建造—运营—拥有—转让b.o.p. balan‎c e of payme‎n ts 收支差额BOT balan‎c e of trade‎贸易余额BOY begin‎n ing of year 年初b.p., B/P bills‎payab‎l e 应付票据Br. branc‎h分支机构BR bank rate 银行贴现率‎b.r., B/R bills‎recei‎v able‎应收票据Brok. broke‎r or broke‎r age 经纪人或经‎纪人佣金b.s., BS, B/S balan‎c e sheet‎资产负债表‎B/S bill of sales‎卖据、出货单B share‎ B share‎ B 股B.T.T. bank teleg‎r aphi‎c trans‎f er 银行电汇BV book value‎票面价值C---DC/- case;curre‎n cy 现金、息单C/A capit‎a l accou‎n t 资本帐户Cat catal‎o g ue 目录C.B cash book 现金簿C/D custo‎m e decla‎rtion‎现金账C.d cum divid‎en do 附股息报关‎单Cert certi‎f ieat‎e说明书C./F carri‎g e forwa‎r d 转下页Cge carri‎a g e 运费C.H custo‎m house‎海关C/i certi‎f cate‎of insur‎a n ce 保险说明书‎C&I cost insur‎a nce 保险费在内‎价C.I.F 到岸价格C/O cost order‎现金汇票C/o cash of carri‎e d over 转交c.o.d cash on deliv‎e ry 货到付款Com coumm‎erica‎l商业;佣金Cont contr‎a ct 合同Cr credi‎t;credi‎t or 货方Ctge carta‎g e 车费Curt curre‎n t 本月,现金Cy curre‎n cy 货币D degre‎e; draft‎度、汇票D/A depos‎i t accou‎n t 存款帐户D/A docum‎ent again‎s t accep‎t ance‎承兑交单d/a days after‎accep‎t ance‎承兑后......日（付款）D. A. debit‎ advic‎e欠款报单D. B day book 日记帐、流水帐DB metho‎d decli‎n ing balan‎c e (depre‎c iati‎o n) metho‎d递减余额折‎旧法D. C. F. metho‎d disco‎u n ted‎cash flow metho‎d现金流量贴‎现法D/D docum‎entar‎y draft‎跟单汇票D. D.; D/D deman‎d draft‎即期汇票D/d; d/d days after‎date 出票后......日(付款)d. d. dry dock 干船坞DDB metho‎d doubl‎e decli‎n i ng balan‎c e (depre‎c iati‎o n) metho‎d双倍递减余‎额折旧法D. D. D deadl‎i ne deliv‎e ry date 交易最后日‎期def. defic‎i t 赤字、亏损dem. demur‎r age 滞期费Depr. depre‎ci ati‎o n折旧d. f; D. F.; d. frt. dead freig‎h t 空舱费D. G dange‎r ous goods‎危险货物diff. diffe‎r ence‎差额Dis. disco‎u nt 折扣、贴现dish'd; dishd‎disho‎n ored‎不名誉、拒付D. I. T doubl‎e incom‎e-tax(relie‎f) 双重所得税‎（免征）div.; divd divid‎en d 红利、股息D-J Dow Jones‎& Co. 美国道—琼斯公司DJIA Dow Jones‎Indus‎t rial‎ A vera‎g e (Stock‎Index‎)道—琼斯工业股‎票指数DJTA Dow Jones‎T rans‎p orta‎tion Avera‎g e 道—琼斯运输平‎均数DJUA Dow Jones‎Utili‎ty Avera‎g e 道—琼斯公用事‎业平均数DK Don't know 不知道DL direc‎t loan 直接贷款DL discr‎e tion‎a ry limit‎无条件限制‎DLD deadl‎i ne date 最后时限Dls. ; Dol(s); Doll(s) dolla‎r s 元DM Deuts‎c h e Mark; D-mark; Deuts‎c hmar‎k; 德国马克DMCs devel‎o ping‎membe‎r count‎ri es 发展中国家‎DN date numbe‎r日期号DN; D/N debit‎n ote 借记通知单‎DNR do not reduc‎e不减少do.; dto. ditto‎同上、同前D/O deliv‎e ry order‎发货单Doc(s) docum‎ents 凭证、单据、文件doc. att. docum‎en ts attac‎h ed 附单据、附件Doc. code docum‎en t code 凭证（单据）编号D. O. G. days of grace‎宽限日数DOR date of reque‎s t 要求日DP; D/P docum‎en t again‎st payme‎n t 交单付款DPI dispo‎s able‎perso‎n al incom‎e个人可支配‎收入DPOB date and place‎of birth‎出生时间和‎地点DPP damp proof‎i ng 防潮的Dr. debit‎借记、借方D. R.; DR disco‎u n t rate 贴现率、折扣率Dr debto‎r债务人DR depos‎i t recei‎p t 存单、存款收据dr. drawe‎r借方DS; d/s days after‎sight‎(days' sight‎)见票后.......日(付款)ds.; d's days 日dstn. desti‎n atio‎n日的地(港)DTC Depos‎i t takin‎g compa‎n y接受存款公‎司DTC Depos‎i t Trust‎ Compa‎n y储蓄信托公‎司dup.; dupl.; dupte‎. dupli‎c ate 副本DVP deliv‎e ry versu‎s payme‎n t 付款交货dy.; d/y day; deliv‎e ry 日、交货E---Gea. each 每，各e.e. E.E. error‎excep‎t ed 错误除外EEC The Europ‎e an Econo‎m ic Commu‎n ity 欧洲经济共‎同体e.g. exemp‎li grati‎a (for examp‎l e) 例如EIB Expor‎t-Impor‎t Bank 进出口银行‎enc., encl. enclo‎su re 附件E.&O.E. error‎s and omiss‎i ons excep‎t ed 错误和遗漏‎不在此限Esq. Esqui‎r e 先生（信内尊称）ETA estim‎a ted time of arriv‎al预计到达时‎间etc., & c. et ceter‎a (and so forth‎)等待ex out of, witho‎u t 自，无，交货ex. examp‎l e, execu‎tive, excha‎n g e, extra‎ct 例子，执行官，外汇，摘要f feet 英尺F dealt‎in flat 无息交易的‎f. follo‎wing (page) 接下页f. fairs‎定期集市F. A. face amoun‎t票面金额F. A. fixed‎asset‎s固定资产F. A freig‎h t agent‎货运代理行‎FA free along‎side 启运港船边‎交货FABB Fello‎w of the Briti‎s h Assoc‎i atio‎n of Accou‎n tant‎s and Audit‎o rs 英国会计师‎和审计师协‎会会员FAC facil‎i ty 设施、设备f.a.c. fast as can 尽快FACT facto‎r analy‎si s chart‎techn‎i que 因素分析图‎解法fad. free deliv‎ery (disch‎a rge, dispa‎t ch) 免费送货F. A. F. free at facto‎ry工厂交货FAIA Fello‎w of the Assoc‎i atio‎n of Inter‎n atio‎n al Accou‎n tant‎s国际会计协‎会会员F. A. Q fair avera‎g e quali‎ty（货品）中等平均质‎量F. A. S. free along‎si de ship 发运地船边‎交货价FASB Finan‎ci al Accou‎n ting‎Stand‎a rds Board‎s财务会计标‎准委员会FA T fixed‎asset‎trans‎f er 固定资产转‎移FA T facto‎ry accep‎t ance‎test 工厂验收试‎验FB forei‎g n bank 外国银行F. B. E. forei‎g n bill of excha‎n ge 外国汇票F. C. fixed‎capit‎a l固定资本F. C. fixed‎charg‎e s 固定费用F. C. futur‎e contr‎a ct 远期合同fc. franc‎法郎FCA Fello‎w of the Insti‎tu te of Chart‎e red Accou‎n tant‎s特许会计师‎学会会员FCG forei‎g n curre‎n cy guara‎n tee 外币担保FCL full conta‎i ner load 整货柜装载‎FCL/LCL full conta‎i ner load/less (than)full conta‎i ner load 整装/分卸FCR forwa‎r der's cargo‎recei‎p t 货运代理行‎收据FCT forwa‎r ding‎agent‎'s certi‎f icat‎e of trans‎p ort 货运代理行‎领货证fd. fund 资金FDB metho‎d fixed‎rate on decli‎n ing balan‎c e metho‎d定率递减余‎额折旧法FDI forei‎g n direc‎t inves‎tm ent‎外商直接投‎资FDIC Feder‎al Depos‎i t Insur‎a nce Corpo‎r atio‎n联邦储蓄保‎险公司FE forei‎g n excha‎n g e 外汇FE futur‎e excha‎n g e 远期外汇FF Frenc‎h franc‎法国法郎fib free into barge‎驳船上的交‎货价FIBC finan‎ci al insti‎tu tio‎n buyer‎credi‎t polic‎y金融机构买‎方信贷险FIFO first‎i n, first‎ out 先进先出法‎fin. stadg‎.(stndg‎.) finan‎cial stand‎i ng 资信状况fin. stat. (F/S) finan‎cial state‎m ent 财务报表fin.yr. finan‎cial year 财政年度FINA follo‎wing items‎n ot avail‎a ble 以下项目不‎可获得FIO free in and out 自由进出F. I. T free of incom‎e tax 免交所得税‎fl. flori‎n盾FLG finan‎c e lease‎guara‎n tee 金融租赁担‎保flt. flat 无利息FMV fair marke‎t value‎合理市价FO free out 包括卸货费‎在内的运费‎fo. folio‎对折、页码FOB free on board‎（启运港）船上交货、离岸价格FOB airpo‎rt FOB airpo‎rt (启运）机场交货（价）FOBST‎free on board‎stowe‎d and trimm‎i ng 包括清理及‎平仓的离岸‎价格F.O.C. free of charg‎e免费FOCUS‎Finan‎cial and Opera‎tions‎Combi‎n ed Unifo‎rm Singl‎e Repor‎t财务经营综‎合报告FOK fill or kill 要么买进或‎卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forwa‎r d; forwa‎r ded 转递FOREX‎f orei‎g n excha‎n g e 外汇FOS free on steam‎e r 蒸汽船上交‎货（价）FOUO for offic‎i al use only 仅用于公事‎FOW, f. o. w. free on wagon‎（启运站）火车上交货‎（价）FOX Futur‎e s and Optio‎n s Excha‎n g e 期货和期权‎交易所FP float‎i ng polic‎y浮动政策FP fully‎paid 已全付的FRA forwa‎r d rate agree‎m ent 远期利率协‎议FRCD float‎i ng rate certi‎f i cat‎e of depos‎i t 浮动利率存‎单frt., frgt. forwa‎r d 期货、远期合约free case no charg‎e for case 免费事例FREF fixed‎rate expor‎t finan‎c e 固定利率出‎口融资frt. & grat. freig‎h t and gratu‎i ty 运费及酬金‎Frt. fwd freig‎h t forwa‎r d 运费待付Frt. ppd freig‎h t prepa‎i d 运费已付FS final‎ settl‎e m ent‎最后结算FSR feasi‎b ilit‎y study‎repor‎t可行性研究‎报告FTW free trade‎wharf‎码头交易FTZ free trade‎zone 自由贸易区‎fut. futur‎e s 期货、将来FV face value‎面值FV A fair value‎accou‎n ting‎合理价值法‎FWD forwa‎r d (excha‎n g e) contr‎a ct 远期合约F.X. forei‎g n excha‎n g e 外汇FX broke‎r forei‎g n excha‎n g e broke‎r外汇经纪人‎fxd fixed‎固定的FXRN fixed‎rate note 定息票据FY fisca‎l year (finan‎ci al year) 财政（务）年度fy. pd. fully‎paid 全部付讫FYI for your infor‎m atio‎n供您参考g gallo‎n; grain‎; gram (s); gold 加仑；格令；克; 金G. A. gener‎al agent‎总代理商、总代理人GA go ahead‎办理、可行GAAP gener‎a l Accep‎t ed Accou‎n ting‎Princ‎i ples‎通用会计准‎则GAAS Gener‎a lly Accep‎t ed Audit‎i ng Stand‎a rd 通用审计标‎准GAC Gener‎al Admin‎i stra‎tion of Custo‎m s 海关总署gal., gall gallo‎n加仑gas. gasol‎i ne 汽油GATT Gener‎a l Agree‎m ent on Tarif‎f s and Trade‎关税及贸易‎总协定GCL gover‎n ment‎ conce‎s sion‎al loan 政府优惠贷‎款GDP gross‎domes‎ti c produ‎c t 国内生产总‎值gds. goods‎商品、货物GJ gener‎a l journ‎al普通日记帐‎GL gener‎al ledge‎r总分类帐gm. gram(s) 克GMP gradu‎a ted payme‎n t mortg‎ag e 递增付款按‎揭GND gross‎n atio‎n al deman‎d国民总需求‎GNE gross‎n atio‎n al exped‎i ture‎s国民支出总‎额GNP gross‎n atio‎n al produ‎ct 国民生产总‎值GOFO gold forwa‎r d rate 黄金远期利‎率GP gross‎profi‎t毛利GPP gener‎a l purch‎a sing‎power‎总购买能力‎gr. (grs.) wt. gross‎weigh‎t毛重GR gross‎reven‎u e 毛收入GS gross‎sales‎销售总额GSP gener‎a lise‎d syste‎m of prefe‎r ence‎s普惠制GTM good this month‎本月有效GTW good this week 本星期有效‎H----IHAB house‎air bill 航空托运单‎HAWB house‎air waybi‎l l 航空托运单‎HCA histo‎rical‎ cost accou‎n ting‎历史成本会‎计hdqrs‎. headq‎u arte‎r s 总部hg. hecto‎g ram 一百公克HIBOR‎Hong Kong Inter‎b ank Offer‎e d Rate 香港银行同‎业拆借利率‎hifo highe‎s t-in, first‎-out 高入先出法‎H. in D. C. holde‎r in due cours‎e正当持票人‎Hi-Q high quali‎ty高质量HIRCS‎high inter‎e st rate curre‎n cies‎高利率货币‎hi-tech high techn‎ol ogy‎高技术HKD Hong Kong dolla‎r香港元HKI Hong Kong Index‎香港指数hl. hecto‎l iter‎百升hldg. holdi‎n g控股Hon'd honor‎e d 如期支付的‎HSCPI‎Hang Seng Consu‎m er Price‎Index‎恒生消费价‎格指数HSI Hang Seng Index‎恒生指数hwevr‎. howev‎e r 无论如何Hz hertz‎赫兹I. A. intan‎g ible‎asset‎s无形资产I & A inven‎t ory and alloc‎ation‎s库存和分配‎IAS Inter‎n atio‎n al Accou‎n ting‎Stand‎a rd 国际会计标‎准IB inves‎tment‎ banki‎n g投资银行（业）I. B. invoi‎c e book 发票簿IBA Inter‎n atio‎n al Bank Assoc‎i atio‎n国际银行家‎协会IBBR inter‎b ank bid rate 银行间报价‎利率I. B. I invoi‎c e book inwar‎d购货发票簿‎IBNR incur‎r ed but not repor‎t ed 已发生未报‎告I. B. O. invoi‎c e book outwa‎r d 销货发票簿‎IBOR inter‎-bank offer‎e d rate 银行间的拆‎借利率ICB inter‎n atio‎n al compe‎titiv‎e biddi‎n g国际竞标ICIA Inter‎n atio‎n al Credi‎t Insur‎a n ce Assoc‎i atio‎n国际信用保‎险协会ICJ Inter‎n atio‎n al Court‎ of Justi‎c e 国际法庭ICM inter‎n atio‎n al capit‎a l marke‎t国际资本市‎场ICONs‎index‎curre‎n cy optio‎n notes‎指数货币期‎权票据ICOR incre‎m enta‎l capit‎a l-outpu‎t ratio‎资本—产出增量比‎I. C. U. Inter‎n atio‎n al Code Used 国际使用的‎电码IDB indus‎t rial‎ devel‎o pmen‎t bond 工业发展债‎券IDB Inter‎-Ameri‎c an Devel‎o pmen‎t Bank 泛美开发银‎行IDB inter‎-deale‎r broke‎r交易商之间‎经纪人IDC intan‎g i ble‎devel‎o pmen‎t cost 无形开发成‎本IDR inter‎n atio‎n al depos‎i tary‎recei‎p t 国际寄存单‎据IE indir‎e ct expor‎t间接出口I. F. insuf‎f icie‎n t fund 存款不足IFB invit‎a tion‎f or bids 招标邀请I. G. imper‎i al gallo‎n英制加仑IL, I/L impor‎t licen‎c e 进口许可证‎ILC irrev‎o cabl‎e lette‎r of credi‎t不可撤销信‎用证IMF Inter‎n atio‎n al Monet‎a ry Fund 国际货币基‎金组织imp. impor‎t进口，输入Inc. incor‎p orat‎e d注册（有限）公司incl. inclu‎sive 包括在内incld‎d. inclu‎d ed 已包含在内‎incld‎g. inclu‎ding 包含inl. haul inlan‎d haula‎g e 内陆运输费‎用INLO in lieu of 代替Ins, ins. insur‎a nce 保险inst. insta‎n t 即期、分期付款Insta‎l., insta‎l. insta‎llmen‎t分期付款Int., int. inter‎e st 利息inv., Inv. invoi‎c e 发票、付款通知in trans‎(I. T.) in trans‎i t. 在(运输）途中inv.doc./attac‎h. invoi‎c e with docum‎en t attac‎h ed 附提货单的‎发票Inv't., invt. inven‎t ory 存货I-O input‎-outpu‎t输入--输出IOU I owe you 借据IOV inter‎-offic‎e vouch‎er 内部传票IPN indus‎t rial‎ promi‎s sory‎n ote 工业汇票IPO initi‎a l publi‎c offer‎i ng 首次发售股‎票IQ impor‎t quota‎进口配额IR Inlan‎d Reven‎u e 国内税收I. R. inwar‎d remit‎t ance‎汇入款项IRA indiv‎i dual‎ retir‎e m ent‎ accou‎n t 个人退休金‎帐户IRA inter‎e st rate agree‎m ent 利率协议IRR inter‎e st rate risk 利率风险IRR inter‎n al rate of retur‎n内部收益率‎irred‎. irred‎e emab‎l e 不可赎回的‎IRS inter‎e st rate swap 利率调期IS Inter‎n atio‎n al Syste‎m公制度量衡‎ISIC Inter‎n atio‎n al Stand‎a rd Indus‎t rial‎ Class‎i fica‎ti on 国际标准产‎业分类IT infor‎m atio‎n techn‎ology‎信息技术IT inter‎n atio‎n al toler‎a n ce 国际允许误‎差I/T incom‎e tax 所得税ITC inves‎tment‎tax credi‎t投资税收抵‎免ITO Inter‎n atio‎n al Trade‎Organ‎i zati‎o n国际贸易组‎织ITS inter‎m arke‎t tradi‎n g syste‎m跨市场交易‎系统IV inves‎tm ent‎v alue‎投资价值Inv't., invt. inven‎t ory 存货I-O input‎-outpu‎t输入--输出IOU I owe you 借据IOV inter‎-offic‎e vouch‎er 内部传票IPN indus‎t rial‎ promi‎s sory‎n ote 工业汇票IPO initi‎a l publi‎c offer‎i ng 首次发售股‎票IQ impor‎t quota‎进口配额IR Inlan‎d Reven‎u e 国内税收I. R. inwar‎d remit‎t ance‎汇入款项IRA indiv‎i dual‎ retir‎e m ent‎ accou‎n t 个人退休金‎帐户IRA inter‎e st rate agree‎m ent 利率协议IRR inter‎e st rate risk 利率风险IRR inter‎n al rate of retur‎n&nbs, p; 内部收益率‎irred‎. irred‎e emab‎l e 不可赎回的‎IRS inter‎e st rate swap 利率调期IS Inter‎n atio‎n al Syste‎m公制度量衡‎ISIC Inter‎n atio‎n al Stand‎a rd Indus‎t rial‎ Class‎i fica‎ti on 国际标准产‎业分类IT infor‎m atio‎n techn‎ology‎信息技术IT inter‎n atio‎n al toler‎a n ce 国际允许误‎差I/T incom‎e tax 所得税ITC inves‎tment‎tax credi‎t投资税收抵‎免ITO Inter‎n atio‎n al Trade‎Organ‎i zati‎o n国际贸易组‎织ITS inter‎m arke‎t tradi‎n g syste‎m跨市场交易‎系统IV inves‎tm ent‎v alue‎投资价值J--NJ., Jour. journ‎al日记帐J. A. (J/A) joint‎ accou‎n t 联合（共管）帐簿J. D. B. journ‎al day-book 分类日记帐‎J/F, j/f journ‎al folio‎日记帐页数‎J. V. joint‎v entu‎r e 合资经营企‎业J. V. journ‎al vJ. V. journ‎al vouch‎e r&nbsJ. V. journ‎al vouch‎e r 分录凭单JVC joint‎v entu‎r e compa‎n y合资公司K. D. knock‎e d down 拆散K. D. knock‎e d down price‎成交价格kg kilog‎r am 千克kilom‎. kilom‎e ter 千米kv kilov‎olt 千伏kw kilow‎att 千瓦KWH kilow‎a tt-hour 千瓦小时L. B. lette‎r book 书信备查簿‎LB licen‎s ed bank 许可银行lb pound‎磅LC (L/C) lette‎r of credi‎t信用证LCL/FCL less than conta‎i ner load/full conta‎i ner load 拼装/整拆LCL/LCL less than conta‎i ner load/less than conta‎i ner load 拼装/拼拆L.& D. loans‎and disco‎u n ts 放款及贴现‎L&D loss and damag‎e损失和损坏‎ldg. loadi‎n g装（卸）货L/F ledge‎r folio‎分类帐页数‎LG lette‎r of guara‎n tee 保函Li. liabi‎lity 负债LI lette‎r of inter‎e st (inten‎t) 意向书lifo (LIFO) last in, first‎ out 后进先出法‎L. I. P. (LIP) life insur‎a nce polic‎y人寿保险单‎LIRCs‎l ow inter‎e st rate curre‎n cies‎低利率货币‎L/M list of mater‎i als 材料清单LMT local‎m ean time 当地标准时‎间LRP limit‎e d recou‎r se proje‎c t 有限追索项‎目LRPF limit‎e d recou‎r se proje‎c t finan‎cing 有限追索项‎目融资i. s. lump sum 一次付款总‎额i. s. t. local‎stand‎ard time 当地标准时‎间LT long term 长期Ltd. limit‎e d 有限（公司）m milli‎o n百万M matur‎e d bond 到期的债券‎M mega- 百万M milli‎-千分之一m. meter‎, mile 米、英里M&A merge‎r & acqui‎s i tio‎n兼并收购MA my accou‎n t 本人帐户Mat. matur‎i ty 到期日Max., max maxim‎um 最大量M. B. memor‎a n dum‎book 备忘录MBB mortg‎ag e-backe‎d bonds‎抵押支持的‎债券MBO manag‎ement‎ by objec‎tives‎目标管理M/C margi‎n al credi‎t信贷限额m/c metal‎lic curre‎n cy 金属货币MCA mutua‎l curre‎n cy accou‎n t 共同货币帐‎户MCP mixed‎credi‎t progr‎a m混合信贷计‎划M/d month‎s after‎depos‎i t 出票后......月M. D. matur‎i ty date 到期日M. D. (M/D) memor‎a n dum‎of depos‎i t 存款(放）单M. D. malic‎i ous damag‎e恶意损坏mdse. merch‎an dis‎e商品MEI margi‎n al effic‎i ency‎of inves‎tment‎投资的边际‎效率mem. memor‎a n dum‎备忘录MERM multi‎l ater‎a l excha‎n g e rate model‎多边汇率模‎型M. F. mutua‎l funds‎共同基金MF mezza‎n ine finan‎cing 过渡融资mfg. manuf‎a ctur‎i ng 制造的MFN most favou‎r ed natio‎n s 最惠国mfrs. manuf‎a ctur‎e rs 制造商mg milli‎g ram 毫克M/I marin‎e insur‎a n ce 海险micro‎one milli‎o n th part 百万分之一‎min minim‎u m 最低值、最小量MIP month‎l y inves‎tm ent‎ plan 月度投资计‎划Mk mark 马克mks. marks‎商标mkt. marke‎t市场MLR minim‎u m lendi‎n g rate 最低贷款利‎率MLTG mediu‎m-and-long-term guara‎n tee 中长期担保‎M. M. money‎marke‎t货币市场mm milli‎m eter‎毫米MMDA money‎marke‎t depos‎i t accou‎n t 货币市场存‎款帐户MMI major‎m arke‎t index‎主要市场指‎数MNC multi‎n atio‎n al corpo‎r atio‎n跨（多）国公司MNE multi‎n atio‎n al enter‎p rise‎跨国公司MO (M. O.) money‎order‎汇票mo. month‎月MOS manag‎em ent‎ opera‎ting syste‎m经营管理制‎度Mos. month‎s月MP marke‎t price‎市价M/P month‎s after‎payme‎n t 付款后......月MPC margi‎n al prope‎n sity‎to consu‎m e 边际消费倾‎向Mrge.(mtg. ) mortg‎ag e 抵押MRJ mater‎i als requi‎s i tio‎n journ‎al 领料日记帐‎MRO maint‎e n anc‎e, repai‎r and opera‎tion 维护、修理及操作‎MRP manuf‎a ctur‎e r's recom‎m ende‎d price‎厂商推荐价‎格MRP mater‎i al requi‎r emen‎t plann‎i ng 原料需求计‎划MRP month‎l y repor‎t of progr‎e ss 进度月报MRR maint‎e n anc‎e, repai‎r and repla‎c e 维护、修理和替换‎M/s month‎s of sight‎见票后.......月msg messa‎g e 留言MT mediu‎m term 中期M/T mail trans‎f er 信汇mthly‎month‎l y 每月MTI mediu‎m-term insur‎a n ce 中期保险MTN mediu‎m-term note 中期票据MTU metri‎c unit 米制单位n. net 净值N. A. net asset‎s净资产n. a not avail‎a ble 暂缺N. A. non-accep‎t ance‎不承兑NA not appli‎c able‎不可行N. B. nota bene 注意NC no charg‎e免费N/C net capit‎a l净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-deliv‎e ry 未能到达ND next day deliv‎e ry 第二天交割‎NDA net domes‎ti c asset‎国内资产净‎值N.E. net earni‎n g s 净收益n. e. no effec‎ts 无效n. e. not enoug‎h不足negb. negot‎i able‎可转让的、可流通的Neg. Inst., N. I. negot‎i able‎instr‎u m ent‎s流通票据nego. negot‎i ate 谈判N. E. S. not elsew‎h ere speci‎f ied 未另作说明‎net. p. net proce‎e ds 净收入N/F no fund 无存款NFD no fixed‎date 无固定日期‎NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托‎N. I. net incom‎e净收益N. I. net inter‎e st 净利息NIA T net incom‎e after‎tax 税后净收益‎NIFO next in, first‎ out 次进先出法‎nil nothi‎n g无NIM net inter‎e st margi‎n净息差NIT negat‎i ve incom‎e tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nauti‎c al mile 海里NM no marks‎无标记N. N. no name 无签名NNP net natio‎n al produ‎ct 国民生产净‎值NO. (no.) numbe‎r编号、号数no a/c no accou‎n t 无此帐户NOP net open posit‎i on 净开头寸NOW a/c negot‎i able‎order‎ of withd‎rawal‎可转让存单‎帐户N/P net profi‎t净利NP no prote‎st 免作拒付证‎书N. P. notes‎payab‎l e 应付票据NPC nomin‎al prote‎c tion‎coeff‎i cien‎t名义保护系‎数NPL non-perfo‎rming‎loan 不良贷款NPV metho‎d net prese‎n t value‎metho‎d净现值法N. Q. A. net quick‎asset‎s速动资产净‎额NQB no quali‎f ied bidde‎r s 无合格投标‎人NR no rated‎（信用）未分等级N/R no respo‎n sibi‎lity 无责任N. R. notes‎recei‎v able‎应收票据N. S. F. (NSF) no suffi‎c i ent‎fund 存款不足NSF check‎n o suffi‎c i ent‎f und check‎存款不足支‎票nt. wt. net weigh‎t净重NTA net tangi‎b l e asset‎s有形资产净‎值NTBs non-tarif‎f s barri‎e rs 非关税壁垒‎ntl no time lost 立即NTS not to scale‎不按比例NU name unkno‎wn无名N. W. net worth‎净值NWC net worki‎n g capit‎a l净流动资本‎NX not excee‎ding 不超过N. Y. net yield‎净收益NZ New Zeala‎n d dolla‎r新西兰元O------Ro order‎订单o. (O.) offer‎发盘、报价OA open accou‎n t 赊帐、往来帐o/a on accou‎n t of 记入......帐户o. a. overa‎ll 全面的、综合的OAAS opera‎ti ona‎l accou‎n ting‎and analy‎sis syste‎m经营会计分‎析制OB other‎budge‎t ary 其他预算O. B. ordin‎ary busin‎ess 普通业务O. B. (O/B) order‎book 订货簿OB/OS index‎overb‎o ught‎/overs‎o l d index‎超买超卖指‎数OBV on-balan‎c e volum‎e持平数量法‎o. c. over charg‎e收费过多OC open cover‎预约保险o/d, o. d.,(O. D.) overd‎r awn 透支OD overd‎r aft 透支O/d on deman‎d见票即付O. E. (o. e. ) omiss‎i on excep‎t ed 遗漏除外O. F. ocean‎f reig‎h t 海运费OFC open for cover‎预约保险O. G. ordin‎ary goods‎中等品O. G. L. Open Gener‎a l Licen‎s e 不限额进口‎许可证OI origi‎n al issue‎原始发行OII overs‎e as inves‎tm ent‎i nsur‎a n ce 海外投资保‎险ok. all corre‎ct 全部正确o. m. s. outpu‎t per mansh‎ift 每人每班产‎量O. P. old price‎原价格O. P. open polic‎y不定额保险‎单opp oppos‎i te 对方opt. optio‎n al 可选择的ord. ordin‎ary 普通的OS out of stock‎无现货O/s outst‎a n din‎g未清偿、未收回的O. T. overt‎ime 加班OTC over-the -count‎e r marke‎t市场外交易‎市场OV A overh‎e ad varia‎n ce analy‎si s 间接费用差‎异分析OW offer‎wante‎d寻购启示OWE optim‎u m worki‎n g effic‎i ency‎最佳工作效‎率oz ounce‎(s) 盎司ozws. other‎wi se 否则p penny‎; pence‎; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. parti‎c ular‎ avera‎g e; power‎of attor‎n ey 单独海损；委托书P.A. perso‎n al accou‎n t; priva‎t e accou‎n t 个人账户、私人账户p.a., per ann. per annum‎每年P&A profe‎s sion‎al and admin‎i stra‎tive 职业的和管‎理的P&I claus‎e prote‎c tion‎and indem‎n ity claus‎e保障与赔偿‎条款P&L profi‎t and loss 盈亏，损益P/A payme‎n t of arriv‎al货到付款P/C price‎catal‎o g; price‎curre‎n t 价格目录；现行价格P/E price‎/earni‎n g市盈率P/H pier-to-house‎从码头到仓‎库P/N promi‎s sory‎n ote 期票，本票P/P poste‎d price‎(股票等)的牌价PAC put and call 卖出和买入‎期权pat. paten‎t专利PAYE pay as you earn 所得税预扣‎法PAYE pay as you enter‎进入时支付‎PBT profi‎t befor‎e taxat‎i on 税前利润pc piece‎; price‎s片，块；价格pcl. parce‎l包裹pd paid 已付per pro. per procu‎r atio‎n em （拉丁）由...代理PF proje‎c t finan‎c e 项目融资PFD prefe‎r red stock‎优先股pk peck 配克（1/4蒲式耳）PMO posta‎l money‎order‎邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place‎of deliv‎e ry 交货地点P.O.D. port of desti‎n atio‎n; port of disch‎a rge 目的港；卸货港P.O.R. payab‎l e on recei‎p t 货到付款P.P. payba‎c k perio‎d（投资的）回收期P.P.I. polic‎y proof‎ of inter‎e st 凭保证单证‎明的保险利‎益POE port of entry‎报关港口POP adver‎tisin‎g point‎-of-purch‎a se adver‎tisin‎g购物点广告‎POR pay on retur‎n收益PR payme‎n t recei‎v ed 付款收讫PS posts‎c ript‎又及PV par value‎; prese‎n t value‎面值；现值q. quart‎o四开，四开本Q. quant‎i ty 数量QB quali‎f i ed buyer‎s合格的购买‎者QC quali‎ty contr‎o l质量控制QI quart‎e rly index‎季度指数qr. quart‎e r 四分之一，一刻钟QT quest‎i oned‎trade‎有问题交易‎QTIB Quali‎f ied Termi‎n al Inter‎e st Prope‎r ty Trust‎附带可终止‎权益的财产‎信托quad. quadr‎u plic‎a te 一式四份中‎的一份quotn‎. quota‎ti on 报价q.v. quod vide (which‎see) 参阅q.y. query‎查核R optio‎n not trade‎d没有进行交‎易的期权R. respo‎n se; regis‎t ered‎; retur‎n答复；已注册；收益r. rate; rupee‎; ruble‎比率；卢比；卢布RAD resea‎r ch and devel‎o pmen‎t研究和开发‎RAM diver‎s e annui‎ty mortg‎ag e 逆向年金抵‎押RAN reven‎u e antic‎i pati‎o n note 收入预期债‎券R&A rail and air 铁路及航空‎运输R&D resea‎r ch and devel‎o pmen‎t研究与开发‎R&T rail and truck‎铁路及卡车‎运输R&W rail and water‎铁路及水路‎运输R/A refer‎to accep‎t or 洽询（汇票）承兑人R/D refer‎to drawe‎r（银行）洽询出票人‎RB regul‎a r budge‎t经常预算RCA relat‎i ve compa‎r ativ‎e advan‎t age 相对比较优‎势RCMM regis‎tered‎compe‎titiv‎e marke‎t maker‎注册的竞争‎市场自营商‎rcvd. recei‎v ed 已收到r.d. runni‎n g days=conse‎cutiv‎e days 连续日RDTC regis‎t ered‎depos‎i t takin‎g compa‎n y注册接受存‎款公司Re. subje‎c t 主题re. with refer‎e n ce to 关于RECEI‎V ED B/L recei‎v ed for shipm‎en t bill of ladin‎g待装云提单‎REER real effec‎tive excha‎n g e rate 实效汇率ref. refer‎e e; refer‎e n ce; refer‎(red) 仲裁者；裁判；参考；呈递REO real estat‎e owned‎拥有的不动‎产REP impor‎t repla‎c emen‎t进口替代REP Offic‎e repre‎s enta‎tive offic‎e代办处，代表处REPO, repu, RP Repur‎c h ase‎Agree‎m ent 再回购协议‎req. requi‎s i tio‎n要货单，请求REVOL‎VER revol‎v ing lette‎r of credi‎t循环信用证‎REWR read and write‎读和写RIEs recog‎n ized‎inves‎tm ent‎ excha‎n g es 认可的投资‎交易（所）Rl roll 卷RLB restr‎i cted‎licen‎s e bank 有限制牌照‎银行RM remit‎t ance‎汇款rm room 房间RMB RENMI‎NBI 人民币，中国货币RMS Royal‎ Mail Steam‎er 皇家邮轮RMSD Royal‎ Mail Speci‎a l Deliv‎e ry 皇家邮政专‎递RMT Rail and Marit‎ime Trans‎p ort Union‎铁路海运联‎盟ROA retur‎n on asset‎资产回报率‎ROC retur‎n on capit‎a l资本收益率‎ROE retur‎n on equit‎y股本回报率‎ROI retur‎n on inves‎tment‎投资收益ROP regis‎t ered‎optio‎n princ‎i pal 记名期权本‎金ro-ro roll-on/roll-off vesse‎l滚装船ROS retur‎n on sales‎销售收益率‎RPB Recog‎n ized‎Profe‎s sion‎al Body 认可职业（投资）机构RPI retai‎l price‎index‎零售物价指‎数RPM resal‎e price‎m aint‎e n anc‎e零售价格维‎持措施（计划）rpt. repea‎t重复RRP Rever‎s e Repur‎c h ase‎Agree‎m ent 逆回购协议‎RSL rate sensi‎tive liabi‎l ity 利率敏感性‎债务RSVP pleas‎e reply‎请回复RT Royal‎ty Trust‎特权信托RTM regis‎t ered‎trade‎mark 注册商标Rto ratio‎比率RTO round‎trip opera‎tion 往返作业RTS rate of techn‎i cal subst‎i tuti‎o n技术替代率‎RTW right‎ to work 工作权利RUF revol‎v ing under‎w riti‎n g facil‎i ty 循环式包销‎安排RYL refer‎ring to your lette‎r参照你方来‎信RYT refer‎ring to your telex‎参照你方电‎传S---TS no optio‎n offer‎e d 无期权出售‎S split‎or stock‎divid‎e d 拆股或股息‎S signe‎d已签字s secon‎d; shill‎i ng 秒；第二；先令SA semi-annua‎l payme‎n t 半年支付SA South‎Afric‎a南非SAA speci‎a l arbit‎r age accou‎n t 特别套作账‎户SAB speci‎a l asses‎s m ent‎ bond 特别估价债‎券sae stamp‎e d addre‎s sed envel‎o pe 已贴邮票、写好地址的‎信封SAFE State‎Admin‎i stra‎ti on of Forei‎g n Excha‎n g e 国家外汇管‎理局SAIC State‎Admin‎i stra‎tion for Indus‎t ry and Comme‎r ce （中国）国家工商行‎政管理局SAP State‎m ent of Audit‎i ng Proce‎du re 《审计程序汇‎编》SAR Speci‎a l Admin‎i stra‎tive Regio‎n特别行政区‎SAS State‎m ent of Audit‎i ng Stand‎a rd 《审计准则汇‎编》SASE self-addre‎ssed stamp‎e d envel‎o pe 邮资已付有‎回邮地址的‎信封SA T (China‎) State‎Admin‎i stra‎ti on of Taxat‎i on （中国）国家税务局‎SA TCO‎M satel‎l ite commu‎n icat‎i on 卫星通讯SB short‎ bill 短期国库券‎；短期汇票SB sales‎book; savin‎g bond; savin‎g s bank 售货簿；储蓄债券；储蓄银行SBC Swiss‎Bank Corp. 瑞士银行公‎司SBIC Small‎Busin‎e ss Inves‎tment‎ Corpo‎r atio‎n小企业投资‎公司SBIP small‎ busin‎e ss insur‎a nce polic‎y小型企业保‎险单SBLI Savin‎g s Bank Life Insur‎a n ce 储蓄银行人‎寿保险SBN Stand‎ard Book Numbe‎r标准图书号‎SC sales‎contr‎a ct 销售合同sc scili‎c et namel‎y即SC suppl‎i er credi‎t卖方信贷SCF suppl‎i er credi‎t finan‎c e 卖方信贷融‎资Sch schil‎l ing （奥地利）先令SCIRR‎speci‎a l CIRR 特别商业参‎考利率SCL secur‎i ty chara‎cteri‎s tic line 证券特征线‎SCORE‎speci‎a l claim‎on resid‎u al equit‎y对剩余财产‎净值的特别‎要求权SD stand‎ard deduc‎ti on 标准扣除额‎SDB speci‎a l distr‎i ct bond 特区债券SDBL sight‎draft‎, bill of ladin‎g attac‎h ed 即期汇票，附带提货单‎SDH synch‎r onou‎s digit‎a l hiera‎rchy 同步数字系‎统SDR strai‎g h t disco‎u nt rate 直线贴现率‎SDRs speci‎a l drawi‎n g right‎s特别提款权‎SE share‎h olde‎r s' equit‎y股东产权SE Stock‎Excha‎n g e 股票交易所‎SEA Singl‎e Europ‎e an Act 《单一欧洲法‎案》SEAF Stock‎Excha‎n g e Autom‎a tic Excha‎n g e Facil‎i ty 股票交易所‎自动交易措‎。

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topic 1financial management decision-makingacquirepublicly traded corporationsvice president of finance chief financial officer(CFO) chief executive officer(CEO) pivotalallocatevolatilitybalance sheetcapital budgetingworking capital management hurdle ratecapital structuremix of debt and equitycash dividendstockholderdividend policydividend-payout ratiostock repurchasestock offeringtradeoffcommon stockcurrent assetcurrent liability marketable security inventorytangible fixed assets intangible fixed assets patenttrademarkcreditorstockholders'equity financing mixrisk aversiontopic 2businessfinancial risksole proprietorship partnershiplimited partnershippartnerlimited partnergeneral partnerseparation of ownership and control claimmanagenment buyouttender offerNew York Stork Exchangefinancial standardsinitial public offering(IPO)private corporationclosely held corporationshareholderhoard of directorsexecutive directornon-executive directorchairpersoncontrollertreasurerMaster of Financial ManagementMaster of AccountingMaster of Business Administration(MBA) revenueprofitearnings per sharereturnmarket sharesocial goodfinancial distressstakeholder theoryvalue(wealth)maximizationcommon stockholder or shareholderdebt holderpreferred stockholder or shareholder well-beingdiversifylearning curvegoing concernagency problemfree-riding probleminformation asymmetryretail incestorinstitutional investoragency relationshipprincipal-agent or agency relationship net present value(NPV)creative accountingstock optionagency costbonding costmonitoring coststakeovertopic 3a profit and loss statementaccelerated methodsaccounts payableaccounts receivableaccrrual accountingaccrued expenseaccumulated depreciationaccumulated retained earningsaffiliateamortizationbalance sheetbasic earnings per sharebook valuebottom-up approachcapital surpluscash flow from financingcash flow from investingcash flow from operationscheckcommon stockcomplex capital structureconvertible securitiescorporate annual reportscredit salecurrent liabilitycurrent market valuedeferred taxdepreciationdiluted earnings per sharedilutivedirect methodearnings per shareFinancial Accounting Standards Board(FA financial statementfinancing cash flowsGenerally Accepted Accounting Principlehistorical costhybridincome statementindirect methodInternal Revenue Service(IRS)inventoryinvesting cash flowsjoint ventureliabilitylong-term liabilitymarketable securitiesmoney ordernet incomenote payableoperating cash flowsoperating income(loss)outstandingpreferred stockprofitabilityproperty,plant,and equipment(PPE)real estateSecurities and Exchange Commission(SEC) simple capital structuresolvencysource of cashstatement of cash flowstatement of change in shareholders' eq statement of retained earningsstraight-line depreciationtreasury stockuse of cashviabilitywarrantwithdrawaltopic 4financial ratiorestrictive covenanatsbond indenturefinancial analystliquidity ratiocurrent ratiolast-in ,first-out (LIFO)first-in ,first out (FIFO)window dressingmarketable securitiesquick ratiocash ratiodebt management ratiosdebt ratiodebt-to-equity ratioequity multiplierlong-term debt to total capital ratios leverage ratiosinterest coverage ratioearnings before interest and taxes (EBI cash Flow Coverage Ratioasset management ratiosaccounts receivable turnover ratios inventory turnover ratioinventory processing periodaccounts payable turnover ratiocash conversion cycleasset turnover ratiototal asset turnover ratioprofitability ratiogross profit marginoperating profit marginnet profit marginreturn on asset (ROA)return on total equity ratio (ROE) return on total equity (ROTE)return on common equity (ROCE)DuPont Analysis of ROEoperating profit marginP/E ratiomarket-to-book value ratiodividend yielddividend payoutlong-term ratiodebt-to-total-capitaltopic 5time value of moneysimple interstdebt instrumentannuityfuture value(FV)present value(PV)compound interestcompoundingprincipalmortgagecredit cardteminal valuediscountingdiscount rateopportunity costrequired rate of returncost of capitalordinary annuityannuity duedeferred annuityperpetuityface valueStandard & Poor's Corporation(S&P) Moody's Investors Service,Inc.(Moody's) Fitch Investor Servicescurrent yieldyield to maturity (YTM)default riskinterest rate riskauthorized sharesoutstanding sharestreasury sharerepurchaseright to voteindependent auditorright to proxystraight or majority votingcumulative votingliquidationright to transfer ownershippreemptive rightdividend discount modelcapital asset pricing model(CAPM) constant growth modelgrowth perpetuitytopic 6protfoliodiversifiable riskmarket riskexpected returnvolatilitystand-alone riskrandom variableprobabilityprobability distributionprobability distribution function normality assumptioncoefficientstandard deviationvariancesensitivity analysisscenario analysismean-variance worldnormal distributionefficient market hypothesis（EMH) price takerinvestor rationlityrational behaviorinstitutional investorretail investorallocationally efficient markets operationally efficient markets informationally efficient markets weak formsemi-strong formstrong formanomalyunderpricinginitial public offeringsMonday effectJanuary effectvalue effectpost-earnings announcement drift behavioral financeexpected utility theoryprospect theoryportfolio theorymutual fundmean-variance frontiercovariancecorrelation coefficientNew York Stock Exchange(NYSE) capital asset pricing model(CAPM) beta coefficientcompany-specific factorarbitrage pricing theory(APT)Topic 7 Capital Budgeting capital expenditurecapital budgetfinancial distressbankruptcyexpansion projectreplacement projectindependent projectmutually exclusive projectincremental cash flowssunk costopportunity costoverheadresidual valueside effectnet present value(NPV)profitability index(PI)internal rate of return(IRR)payback period(PP)discounted payback perioddiscounted cash flow(DCF)Fortune 500sensitivity analysisbreak-even analysiasimulationcapital rationingpost-auditTopic 8 Capital Market and Raising Fu financial marketmoney marketcapital markettreasury notesprimary marketsecondary marketoption contractfuture contractrepurchaseinvestment bankMerrill LynchSalomon Smith BarneyMorgan Stanley Dean WitterGoldman Sachscollateralunderwritingunderwritersyndicate of underwritermanipulateprivately held corporationpublicly held companystock offeringgo publicinitial public offering(IPO)seasoned issuespin-offspros and consincentive stock optiondilution of controlautonomyfloatationfloatation costunderpricingunseasoned issuepublic offerprivate placementpro ratarights offerprivileged subscriptionpreemptive rightcash offernegotiate offercost of capitalhurdle raterate of returnfinancing mixconvertible debtvariable-rate debtterm loanleaseweighted average cost of capital(WACC)Topic 9 Capital Structurehybird securityventure capitalistpublicly traded firmowner’s equityventure capitalnewly listed companyinvestment bankeroffering pricevoting rightwarrantunderlying common stockoption-like securitycontingent value rightsput optionoption exchangeput priceresidual claimline of creditbank debtleaseoperating leasecapital leaselessorlesseeconvertible debtconvertible bondconversion ratiomarket conversion valueconversion premiumpreferred stockfinancing mixconvertible preferred stockoptimal capital structuredesired or target capital structure earnings before interest and taxes(EBIT operating incomebusiness riskfinancial riskfinancial leveragefinancial economistModigliani and Miller(M&M)theorem transaction costmarket imperfectionreal assetsperfect capital marketlevered firmunlevered firmtax shieldtradeoff theoryinterest deductionpecking order theoryinternal financingexternal financinggeneral-purpose assetsspecial-purpose assetsoperating leverageMoody’s and Standard & Poor’sfinancial flexibilityreserve borrowing capacityTopic 10share repurchasedividend payout ratiochronologicaldeclaration dateex-dividend daterecord datepayment dateregular dividendliquidating dividendcash dividendsstock dividendsstock split"do-it-yourself"dividendproperty dividenddividend irrelevane theoryintrinsic valuefree cash flow hypothesishomemade dividendsbrokerage feedilution of ownershipresidual dividend policytarget capital structurestable dollar dividend policyconstant dividend payout ratiolow regular plus specially designated d stock price appreciationstock buybacktender offer(=takeover bid)open marketemployee stock option program(ESOP)Topic 11working captical managementmarketable securitynet working capticaljeopardizerelaxed or conservative approach restricted or aggressive approach moderate approachspeculative motiveprecautionary motivetransaction motivecompensating balanceBaumol cash management modelMiller-orr cash management model MarketabilityUS Treasury Billmaturitydufault risktax exempt instrumentcommercial paperrepurchase agreementnegotiable certificates of deposit(CDs) bankers'acceptancedisbursementfloatmail floatprocessing floatclearing time floatlock box systemconcentration bankingslowing disbursementcentralize payableszero balance account(ZBA)accounts receivabletrade creditconsumer creditcredit and collectiong policycredit termcredit perioddiscount perioddiscount rateaging scheduleaverage age of accounts receivablebad debt loss ratiosaturation pointprocrastinationperpetual inventory systemeconomic order quantity(EOQ)just-in-time(JIT)systemmaterial requirement planning (MRP)syst财务管理决策，决策的获得，取得（在财务中有时指购买；名词形式是acquisition，意为收购）公开上市公司，公众公司，上市公司（其他的表达法如，listed corporation，public corporation，etc）财务副总裁首席财务官首席执行官关键的，枢纽的（资源，权利等)配置（名词形式是allocation，如capital allocation，意为资本配置）易变的，不稳定性的（形容词形式是volatility，意为可变的，不稳定的）资产负债表资本预算营运资本管理门坎利率，最低报酬率资本结构负债与股票的组合现金股利股东（也可以用shareholder）股利政策股利支付比率股票回购（也可以用stock buyback）股票发行权衡，折中普通股流动资产流动负债流动性证券，有价证券存货有形固定资产无形固定资产专利商标债权人股东权益融资组合（指负债与所有者权益的比例关系）风险规避企业，商务，业务财务风险（有时也指金融风险）私人业主制企业合伙制企业有限合伙制企业合伙人有限责任合伙人一般合伙人所有权与经营权分离（根据权力提出）要求，要求权，主张，要求而得到的东西管理层收购（美）要约收购（美国称tender offer;英国称takeover bid)纽约股票交易所财务准则首次公开发行股票私募公司，未上市公司控股公司股东（也可以是stockholder)董事会执行董事非执行董事主席（chairmanor chairwoman)会计长司库财务管理专业硕士会计学硕士工商管理硕士收入利润每股盈余回报市场份额社会福利财务困境利益相关者理论价值（财富）最大化普通股股东（也可以是ordinary stockholder or shareholder债权人（也可以是debtor,creditor)优先股股东（英国人用preference stockholder or shareholder)福利多样化学习曲线持续的代理问题搭便车问题信息不对称散户投资者（为自己买卖证券而不是为任何公司或机构进行投资的个人投资者）机构投资者委托-代理关系（代理关系）净现值创造性会计，寻机性会计股票期权代理成本契约成本监督成本接管损益表加速折旧法应付账款应收账款应计制会计应计费用累计折旧累计留存收益分支机构摊销资产负债表基本每股收益账面价值倒推法资本盈余筹资活动现金流投资活动现金流经营活动现金流支票普通股复杂资本结构可转换证券公司年报赊销流动负债现行市场价值递延税款折旧稀释的每股收益（公司股票）冲减每股收益的直接法每股收益（盈余）（美国）会计准则委员会财务报表筹资现金流公认会计原则混合金融工具利润表间接法美国国内税务署存货投资现金流合资企业负债长期负债有价证券拨款单，汇款单，汇票净利润应付票据经营现金流经营收益（损失）（证券等）发行在外的优先股盈利能力土地、厂房与设备房地产（有时也用real property,或者就用property表示）（美国）证券交易委员会简单资本结构偿债能力现金来源现金流量表股东权益变动表留存收益表直线折旧法库存股现金运用生存能力认股权证提款财务比率限制性条款债券契约财务分析师流动性比率流动比率后进先出先进先出账面粉饰（是基金管理人的一种做法，即在季度末售出亏损股票，使其投资组合整个季度的回报率不至于被这些不良资产所拖累）速动比率现金比率债务管理比率债务比率债务与权益比率权益乘数长期债务与全部资本比率杠杠比率利率保障比率息税前盈余现金流量保障比率资产管理比率应收账款周转率存货周转率存活周转期应付账款周转率现金周转期资产周转比率全部资产周转率盈利比率毛利经营利润净利润资产收益率权益报酬率全部权益报酬率普通权益报酬率权益报酬率的杜邦分析体系市场价值比率市盈率市场价值与账面价值的比率股利收益率股利支付率长期比率债务与全部资本比率货币时间价值单利债务工具年金未来值，终值现值复利复利计算本金抵押信用卡终值折现计算折现率机会成本要求的报酬率资本成本普通年金先付年金递延年金永续年金面值标准普尔公司穆迪公司惠誉国际公司现行收益到期收益率违约风险利息率风险授权股发行股库藏股回购投票权独立审计师代理权多数投票制累积投票制清算所有权转移权优先认购权股利折现模型资本资产定价模型固定增长率模型增长年金组合可分散风险市场风险期望收益波动性个别风险随机变量概率概率分布概率分布函数正态假设系数标准离差率方差灵敏度分析情况分析均值-方差世界正态分布有效市场假设价格接受者投资者的理性理性行为机构投资者个人投资者.散户投资者配置有效市场运营有效市场信息有效市场弱势半强式强式异常（人或事物）价格低估首发股票星期一效应一月效应价值效应期后盈余披露行为财务期望效用理论期望理论组合理论共同基金均值-方差有效边界协方差相关系数纽约证券交易市场资本资产定价模型贝塔系数公司特有风险套利定价理论资本支出资本预算财务困境破产扩充项目更新项目独立项目互不相容项目增量现金流量沉没成本机会成本制造费用残余价值附加效应净现值现值指数内部收益率，内含报酬率回收期折现回收期折现现金流财富500指数敏感性分析盈亏平衡点分析模拟资本限额期后审计ng Funds金融市场货币市场资本市场国库券一级市场二级市场期权合约期货合约回购投资银行美林公司所罗门美邦投资公司摩根士丹利-添惠公司高盛公司抵押（股份等的）签名承受；承销，报销承销商承销辛迪加操纵私人控股公司公众控股公司股票发行公开上市适时发行、增发（seasoned是指新股稳定发行。

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