英文版财务预算分析
财务管理英语知识
第一章财务管理总论Overview of Financial Man agement一、主要专业术语或概念中英文对照财务管理financial management财务管理的目标the goal of financial management关于企业财务目标的三种综合表述：利润最大化profit maximization (maximize profit)每股盈余最大化earnings per share maximization股东财富最大化stockholder (shareholder) wealth maximization利益相关者stakeholder股东stockholder/shareholder债权人creditor/bondholder顾客customer职工employee政府government股东价值的影响因素the factors that affect the stockholder value （2008注会财管教材P4图1-1）经营现金流量operating cash flows资本成本cost of capital销售及其增长/成本费用revenues and its growth/cost and expense资本投资/营运资本capital investment/working capital资本结构/破产风险/税率/股利政策capital structure/bankruptcy risk/tax rate/dividend policy经营活动operating activity投资活动investing activity筹资活动financing activity股东、经营者和债权人利益的冲突与协调Conflicts of interest between shareholders，managers and creditors and their reconciliationAn agency relationship(代理关系) exists whenever a principal (委托人) hires an agent（代理人）to act on their behalf。
财务预算英文模板
Bootstrapping- self investment Venture Capital Bootstrapping
2
3
4500
4500
Bank Loan
Grants Donations Total- Financing Activities
Increase (Decrease) in Cash Beginning Cash Balance ENDING CASH BALANCE (NEGATIVE)
YEAR 1 2 3 $9,500.00 Operating Activities $9,500.00 Net Profit (Loss)- from income statement $9,500.00 Add: Depreciation (NEGATIVE VALUE) Cash Flow from Operations (Net Profit-Depreciation) Total- Operating Activities Investing Activities (Loans to other Businesses) (Purchase Short Term Assets- trading securities etc.) (Purchase of Long Term Assets- stock, bond, etc.) Total- Investing Activities Financing Activities
财务管理分析必备—中英文对照
流程卓越
定义：“流程卓越”是指企业在最低成本、给客户带来最少不便的
情
况下，向客户提供标准化的、简捷的、可靠的产品和服务。 “流程卓越”需要优化企业从采购到分销整个增值链中的每
一
环节，并瞄准广阔的市场。
基本认知：
以最低成本创造最大价值的理念
“流程卓越” ．以最低的价格提供最满足需求的产品 不会：
．因为价格低而提供低质量的产品
负债 Liability
贷款B Loan
负债 Liability
客户存款A Client Deposit
所有者权益 Owner’s Equity
所有者权益 Owner’s Equity
收入 Revenue
A的利息收入 Interest Income
收入 Revenue
B的利息收入 Interest Income
现 金
投 资
原 材 料
存货
人 工 及 服 务
材料
股 东
应付
固定资产
供 应 商
企业经济本质
• 资金流转和增值过程 Capital rotation & value creation process • 资金流转典型环节及机会/陷阱 Capital rotation & management opportunities • 企业价值取向特征 Company value proposition • 资本投入及资本扩张形式 Capital injection & expansion pattern
报告需求 Reporting Requirements 呈现的内容 Detail Presented
对于产品成本\收入\利润需要更具体 的数据
财务英语(0002)
财务英语名词（中文）名词（英文）筹资管理financing management投资管理investing management直接投资direct investment间接投资indirect investment证券投资securities investment长期投资long-term investment (or Noncurrent investment)短期投资short-term investment (or temperorary investment)对内投资internal investment对外投资external investment利润（股利）分配管理profit and dividend distribution management利润最大化profit maximum资本利润率（每股利润）最大化Earnings per share maximum企业价值value of the enterprise财务预测financial prodiction财务决策financial decision财务预算financial budget财务控制financial control财务分析financial analysis所得税income tax流转税tax on commeodities in circulation 资源税tax on (natural) resources财产税property tax行为税tax on economic activities利率interest rate纯利率the real risk-free rate of interest 通货膨胀附加率inflation premium风险附加率risk premium资金的时间价值time value of money终值future value现值present value年金annuity预付年金annuity due永续年金indefinte annuity风险risk市场风险market risk企业特有风险unsystematic risk (or company-specific risk)经营风险operating risk财务风险financial risk报酬return投资报酬率return on investment (ROI)无风险报酬率return on risk free investment风险报酬率return on risk investment期望值expected rate of return方差variance标准差standard deviation标准差系数coefficient of variance成本性态分析cost behavior analysis本量利分析cost volume prfoit analysis (CVP analysis)变动成本variable cost固定成本fixed cost混合成本mixed cost高低点法high-low method散布图法scattered-points graphing method 一元直线回归法regression analysis method 技术测定法industrial engineering method 直接分析法direct analysis边际贡献contribution margin边际贡献率contribution margin rate变动成本率variable cost rate保本分析break-even analysis保利分析target profit analysis安全边际量safety margins安全边际额sales revenue on safey margins筹资决策financing decision吸收直接投资Absoption investment发行股票stock issuance发行债券bonds issuance融资租赁capital lease商业信用commercial trust or commercial credit销售百分比法Percentage on sales method每股价格price per share优先股筹资preferred stock financing留存收益retained earnings补偿性余额compensation balance名义利率nominal rate资本成本cost of capital资本结构capital structure资本成本率the cost of capital rate综合资本comprehesive capital边际资本成本marginal cost of capital经营杠杆operating leverage财务杠杆finance leverage综合杠杆comprehensive leverage资本结构的优化optimal captial structure项目投资project investment投资investment现金流量cash flows营业收入operating revenue固定资产fixed assets流动资金working capital付现成本（或经营成本） operating cost变动成本variable cost固定成本fixed cost折旧额及摊销额depreciation or amortization amount现金净流量net cash flows年现金流入量annual cash inflows年现金流出量annual cash outflows净利润net income沉落成本sunk cost机会成本opportunity cost净营运资金net working capital非贴现指标non-dicounting index净现值net present value净现值率the rate of net present value 现值指数present value index内含报酬率internal rate of return 投资风险risk of investment证券投资investment in securities 债券投资debt investment股票投资equtiy investment组合投资investment in portfolio 基金投资investment in funds委托买卖commisssion business债券的价值value of bonds股票的价值value of stocks系统性风险systematic risk市场风险market risk利率风险risk of interest rate购买力风险purchase power risk非系统性风险non-systematic risk行业风险industrial risk经营风险operating risk违约风险risk on default货币资金平均持有量precautionary balances of cash应收账款accounts receivable坏账成本bad-debt expense or cost信用政策credit policy现金折扣cash discount存货管理inventory management利润分配profit distribution股利分配dividend distribution现金股利cash dividend股票股利stock dividend股利宣告日dividend declaration date 股利发放日dividend payment date财务预算financial budget固定预算fixed budget弹性预算flexible budget增量预算incremental budget零基预算current period budget赤字预算unbalanced budget现金预算cash budget定期预算periodic budget滚动预算rolling budget销售预算sales budget生产预算production budget预计利润表budgeted income statement预计资产负债表budgeted balance sheet预计现金流量表budgeted statement of cashflows财务控制financial control价值控制valuation control综合控制comprehensive control责任中心responsibility centers成本中心cost center利润中心profit center投资中心investment center投资报酬率return on investment (ROI) 剩余收益residual value经济增加值economic value added内部转移价格transfer pricing市场价格market based transfer prices协商价格negotiated transfer prices双重价格the dual transfer pricing以“成本”做为内部转移价格cost based transfer prices标准成本法standard costing标准变动成本standard variable cost标准固定成本standard fixed cost差异分析variance analysis有利差异favorable variance不利差异unfavorable variance财务指标分析financial index analysis财务报表分析financial statement analysis 偿债能力debt solvency capacity营运能力operating capacity盈利能力profitability现金流cash flow比率分析法ratio analysis效率比率efficiency ratios结构比率the structural ratios相关比率relevant rations流动比率current ratio流动资产current assets货币资金curency and fund (or cash and its equivalent)短期投资short-term investment (or temporary investment)应收票据notes receivable应收账款account receivable预付账款account in advance其他应收款other receivables存货inventory待摊费用prepaid expense一年内到期的长期债权投资investment inbonds extinguished in the current year长期投资long-term investment固定资产fixed (or plant) assets固定资产原价original cost of fixed assets累计折旧accumulated depreciation固定资产净值net book value of fixed assets固定资产清理disposal of fixed assets固定资产减值损失fixed asset impairment loss在建工程construction in process无形资产及其他资产intangibles and other assets递延资产deferred assets长期待摊费用long-term prepaid expense 其他长期资产other long-term assets流动负债current liablities短期借款short-term bank loan应付票据note payable应付账款account payable预收账款unearned revenue其他应付款other payables应付工资salaries payable应付福利费wefare funds payable应交税金tax payable其他应交款other payables预提费用allownce for expenses一年内到期的长期负债long-term liability expired in the current year其他流动负债other current liablities长期负债long-term or noncurrent liablities长期借款long-term bank loan应付债券bonds payable其他长期负债other long-term liabilities所有者权益owner's equity实收资本paid - in capital资本公积capital reserve未分配利润undistributed profit主营业务收入revenue from major operations (usually sales revenue)主营业务成本cost of goods sold (or cost of sales)主营业务利润operating income其他业务利润other income营业费用selling expenses管理费用general and adminstrative expense财务费用financial (or interest) expense投资收益investment income (or income frominvestment)营业外收入gain (or other revenues)营业外支出loss (or other expenses or losses)税前利润pretax income (or net income before income tax)所得税income tax expense净利润net income (or net profit)流动比率current ratio速动比率quick ratio (or acid quick ratio, or acid test ratio)现金比率cash ratio资产负债率Debt to asset ratio产权比率Debt to equity ratio有形净值负债率Debt to tangible assets ratio 利息保障倍数times interest earned ratio 应收账款周转率Receivables turnover存货周转率inventory turnover流动资产周转率current assets turnover固定资产周转率fixed assets turnover总资产周转率total assets turnover销售毛利率gross profit to sales ratio销售净利率profit margin成本利润率profit to cost ratio总资产报酬率return on total assets净资产收益率return on equtiy (or net assets)资本保值增值率capital maintenance and increment ratio销售现金比率net operating cash flow to sales ratio每股营业现金净流量net operating cash flow per share净收益营运指数operating profit to net income ratio现金营运指数operating cash flow to operating profit ratio杜邦财务分析the Du Pont financial analysissystem沃尔比重评分法the Alexander Wall system。
财务英语小作文模板
财务英语小作文模板英文回答：1. Financial Reporting and Analysis。
Financial reporting and analysis is the process of communicating financial information to stakeholders, suchas investors, creditors, and management. This informationis used to make informed decisions about the company's financial health and future prospects.The main goal of financial reporting is to provide transparency and accountability to stakeholders. This is achieved by providing accurate and timely financial information that is presented in a clear and concise manner. Financial analysis is then used to interpret thisinformation and assess the company's financial performance and position.2. Financial Ratios。
Financial ratios are a powerful tool for financial analysis. They provide a way to compare a company's financial performance to itself over time or to other companies in the same industry. Financial ratios can be used to assess a company's liquidity, solvency, profitability, and operational efficiency.Some of the most common financial ratios include:Current ratio。
财务预算管理英文版
A)
responsibility accounting.
B)
contribution accounting.
C)
absorption accounting.
D)
operational budgeting.
Choosing the Budget Period
Operating Budget
1999
2000
Fairmont Inc. uses an accounting system that charges costs to the manager who has been delegated the authority to make decisions concerning the costs. For example, if the sales manager accepts a rush order that will result in higher than normal manufacturing costs, these additional costs are charged to the sales manager because the authority to accept or decline the rush order was given to the sales manager. This type of accounting system is known as:
Planning and Control
ቤተ መጻሕፍቲ ባይዱ
❖Planning -involves developing objectives and preparing various budgets to achieve these objectives.
财务管理财务分析中英文对照外文翻译文献
独资企业的资产也可以卖给其他公司,只要它还存在。经营者的寿命终止，那么独资企业的寿命终止，虽然资产经营可以通过经营者的继承人。
合伙企业
合伙企业是在两个或更多的人签订协议来经营业务，合伙是相似于个人独资企业，除了所有者替代经营者，这里是不止一个。事实上,有超过一个经营者,介绍了一些问题：谁说在日常经营业务吗？谁是承担经济责任(也就是说最终的责任,)为企业债务？如何分配企业收入? 如何产生纳税收入? 这些问题和合伙协议一起被解决,有些是通过法律进行解决。合伙协议描述损益在合伙人中如何都是分担，它详细企业管理责任。
图例。数学概念利用表格和插图在视觉上被仔细谨慎动态的描述。例如我们指出银行的资产负债增长率通过复利的方式，在数学上表示为次数和柱状图。
实用性。尽可能的，我们要通过实务例子提出的概念和数学公式。例如，我们首先提出财务分析要通过假设一个公司的简化财务报表。最后，你会学到基础的使用假设的公司数据，我们通过沃尔玛超市的数据来证明分析工具，真实的案例帮助我们更好的理解和记住主要的概念和工具。我们对本书中100个真实的公司的案例求积，你不会希望错过它们。考虑到本书案例和研究问题和难题，你将看到无数的真实公司数据。
通过对本书的学习，你将了解我们是如何理解财务的。我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
财务管理专业英语-PDF图书下载-刘媛媛-编-在线阅读-PDF免费电子书下载-第一图书网
财务管理专业英语_PDF图书下载_刘媛媛编_在线阅读_PDF免费电子书下载_第一图书网前言 A journey of a thousand miles begins with a single step. ——Chinese proverb The future is not what it used to be. ——Paul Valery 21世纪是一个竞争激烈、国际化的高科技时代，21世纪的高级专门人才要具备扎实的专业知识、较高的信息素养和能在专业领域用外语进行交流沟通的能力。
作为一名财务管理专业教师，近几年来，我一直采用国外原版教材从事财务管理专业和非财务管理专业的财务管理课程的双语教学。
我深切体会到，虽然学生已经系统学习了大学基础英语，但由于缺乏专业英语基础，财务管理双语课程的教学效果并不尽如人意。
因此，很有必要在财务管理专业教学中设置财务管理专业英语课程。
财务管理专业英语教学，作为从基础英语教学向专业课双语教学过渡的桥梁，是财务管理专业学生从基础英语学习向专业领域英语应用过渡的不可或缺的中间环节。
要对学生进行财务管理专业英语素养的培养，一本合适的财务管理专业英语教材就成为至关重要的因素。
本书从财务管理专业培养目标出发，力求成为一本实用的财务管理专业英语教材，并采用有助于提高学生专业知识和实际运用能力的编写形式，以期能使学生成为满足日益激烈的国际竞争和频繁的国际交流需求的高素质财务管理人才。
本书按财务管理专业主干课程的架构分为12个专题，分别介绍财务管理各个方面的专业英语基础知识。
每一专题均先以“名人名言”和“微型案例”开始，以激发学生的兴趣去主动获取知识、开阔视野。
正文尽量体现财务管理专业的基本理念与核心内容，每一专题还设有“知识扩展”、“相关网址”等，进一步丰富了教学内容。
本书为财务管理专业的学生编写，采用的是导读式的教材风格，而非包罗万象的财务辞典。
根据多年教学经验，我建议财务管理专业英语教师在使用本教材时，除了教会学生如何阅读专业英语文献、掌握专业英语术语和翻译的技巧之外，最主要的任务是培养学生把所学到的专业知识转化为财务管理专业英语的实际运用能力。
mba财务案例分析报告范文6篇
mba财务案例分析报告范文6篇英文回答：Case Analysis Report: Financial Management for MBA.Introduction.This case analysis report provides an in-depth evaluation of the financial management practices and decisions made by a specific company. It analyzes the company's financial performance, identifies areas for improvement, and recommends strategies to enhance financial sustainability and growth.Financial Analysis.Income Statement: Review of revenue sources, expenses, and profitability.Balance Sheet: Evaluation of assets, liabilities, andequity.Cash Flow Statement: Analysis of cash inflows and outflows, and their impact on the company's liquidity.Key Financial Ratios.Profitability: Gross profit margin, net profit margin, return on assets.Liquidity: Current ratio, quick ratio, working capital.Solvency: Debt-to-equity ratio, debt-to-total assets ratio.Areas for Improvement.Cost Optimization: Identify opportunities to reduce expenses without sacrificing quality.Revenue Enhancement: Explore strategies to expand market share and increase revenue streams.Financial Planning: Enhance budgeting and forecasting processes to optimize resource allocation.Recommendations.Invest in Research and Development: Allocate funds to innovation to drive future growth.Diversify Revenue Sources: Explore new markets and product offerings to mitigate risk.Implement a Strategic Budgeting System: Set clear financial targets and monitor progress regularly.Conclusions.The case analysis highlights the importance of sound financial management in achieving organizational success. By identifying areas for improvement and implementing appropriate recommendations, the company can enhance its financial sustainability, drive growth, and maximizeshareholder value.中文回答：MBA财务案例分析报告范文。
简历中关于财务岗位的中英文对照表
简历中关于财务岗位的中英文对照表Accounting Assistant会计助理Accounting Clerk会计文员Accounting Manager会计经理Accounting Payable Clerk应付帐款文员Accounts Receivable Clerk应收帐款文员Actuarial Anaylst个人简历保险分析员Assistant Portfolio Manager组合基金经理助理Audit Manager审计经理Auditor审计师Bank Administrator银行事务管理员Bank Clerk银行出纳Bank Treasurer资金调拨Billing Clerk票据文员Billing Supervisor票据管理员Bookkeeper档案管理工作总结Bookkeeping Clerk档案管理助理Budget Analyst预算分析Certified Public Accountant注册会计师Chief Financial Officer首席财务官Collections Officer收款负责人Credit Analyst信用分析Credit Manager信用管理经理XXFinancial Analyst财务分析Financial Consultant财务顾问Financial Manager财务经理Financial Planner财务计划员Insurance Underwriter保险承销商Junior Accountant初级会计Loan Administrator贷款管理员Loan Servicer贷款服务范文内容地图Management Accountant管理会计Mortgage Underwriter抵抻保险员Payroll Manager工资经理Senior Accoutant高级会计Staff Auditor审计员热门思想汇报Stock Broker股票经纪人Tax Accountant税务会计Tax Inspector税务检查员Vice-President of Finance财务副总裁Vice-President of Administration and Finance财务行政副总裁《简历中关于财务岗位的中英文对照表》是篇好范文参考，讲的是关于会计、经理、财务、文员、保险、管理员、分析、银行等方面的内容，希望对网友有用。
财会专业英语-中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目,账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity—based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available—for—sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common—size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本.Cost of merchandise purchased 产品购买成本Cost of merchandise sold 销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本－量－利分析Cost-volume-profit chart本－量－利图Credit memorandumcredit memo贷项通知单Credit period 贷款期限Credit terms 赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets流动资产Current liabilities流动负债Current position analysis 流动财务状况分析Current ratio流动比率Currently attainable standards当前可达标准DDebit memorandum 借项通知单Debits借记debt securities债务证券，债券decision making 决策，判定；作出判定Deficiency 亏损Deficit 亏损Defined benefit plan 固定收益计划：Defined contribution plan 固定缴款计划：Depletion 折耗：Depreciate：贬值Depreciation 资产等折旧;货币贬值；跌价Depreciation expense 折旧费用Differential analysis 差异分析Differential income or less 差别收入或更少Differential cost 差异成本Differential revenue 差异收入Differential strategy 差异化战略Direct labor cost 直接人工成本Direct labor cost budget 直接人工成本预算Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct method 直接法：Direct write—off method 直接注销法:Directing 指导Discount 贴现息；折价：Dishonored note receivable 拒付应收票据：Dividend yield 股利收益率：Dividends 股息，红利Dividends per share每股股利Double-declining—balance method双倍余额递减法Double—entry accounting system 复式会计模式：Drawing 提款：DuPont formula 杜邦公式EEarnings per common share EPS on common stock 普通股每股收益E—commerce 电子商务：Effective interest rate method 实际利率法Effective rate of interest 实际利率：债券发行时的市场利率。
如何管理个人财务英语作文
如何管理个人财务英语作文英文回答：How to Manage Personal Finances.Managing personal finances is a crucial aspect of adult life. It involves planning, budgeting, saving, andinvesting to ensure financial stability and security. Here are some key steps to effectively manage personal finances:1. Track Income and Expenses:The first step to managing finances is to track all sources of income and expenses. This can be done through budgeting apps, spreadsheets, or simply keeping receipts and jotting down transactions. By having a clear understanding of cash flow, you can identify areas where adjustments can be made.2. Create a Budget:Once you have a good grasp of your income and expenses, create a budget. A budget is a plan that outlines how you will allocate your money each month. It should includefixed expenses (e.g., rent, mortgage, car payments), variable expenses (e.g., groceries, entertainment), and savings goals.3. Control Spending:Controlling spending is essential for financial management. Identify areas where you can cut back on unnecessary expenses and prioritize essential purchases. Use cash or debit cards instead of credit cards to avoid overspending.4. Save Regularly:Saving is a fundamental aspect of personal finance. Set up a savings account and make regular deposits, even small ones. This money can be used for emergencies, unexpected expenses, or long-term goals like retirement.5. Invest Wisely:Investing can help grow your money over time and build wealth. Consider investing in stocks, bonds, mutual funds, or real estate. However, it's important to do your research and understand the risks involved.6. Manage Debt:If you have outstanding debt, create a plan to pay it off as quickly as possible. Prioritize high-interest debts and make extra payments whenever possible. Consider consolidating debts to reduce interest rates.7. Seek Professional Advice:If you need help managing your finances, don't hesitate to seek professional advice from a financial planner or credit counselor. They can provide personalized guidance and support.8. Educate Yourself:Stay informed about personal finance topics through books, articles, and online resources. The more you know about managing your money, the better equipped you will be to make sound financial decisions.9. Be Patient and Disciplined:Managing personal finances effectively takes time and effort. Be patient and disciplined with your budgeting and savings habits. Consistency is key to achieving financial success.10. Review and Adjust Regularly:Financial situations can change over time, so it's important to regularly review and adjust your financial plan. Track your progress, identify areas for improvement, and make necessary changes to ensure ongoing financial well-being.中文回答：如何管理个人财务。
{财务管理财务知识}财务管理英语中英文对照
{财务管理财务知识}财务管理英语中英文对照ACCA--财务管理英语solepropsietorship独资企业partnership合伙企业corporatefinance公司财务corporate公司closelyheld私下公司publicpany公众公司GoldmanSachs高盛银行pensionfund养老基金insurancepany保险公司boardofdirector董事会separationofownershipandmanagement所有权与管理权的分离limitedliability有限责任articlesofincorporation公司章程realasset实物资产financialasset金融资产security证券financialmarket金融市场capitalmarket资本市场moneymarket货币市场investmentdecision投资决策capitalbudgetingdecision资本预算决策financingdecision融资决策financialmanager财务经理treasurer司库controller总会计师CFO首席财务官principal-agentproblem委托代理问题principal委托人agent代理人agencycost代理成本informationasymmetry信息不对称signal信号efficientmarketshypothesis有效市场假说presentvalue现值discountfactor贴现因子rateofreturn收益率discountrate贴现率hurdlerate门坎比率opportunitycostofcapital资本机会成本netpresentvalue净现值cashoutflow现金支出netpresentvaluerule净现值法则rate-of-returnrule收益率法则profitmaximization利润最大化doingwell经营盈利doinggood经营造益collateral抵押品warrant认股权证convertiblebond可转换债券primaryissue一级发行prinarymarket一级市场secondarytansaction二级交易secondarymarket二级市场over-the-counter(OTC)场外交易financialintermediary金融中介zero-stage启动阶段businessplan创业计划书first-stagefinancing第一阶段融资after-the-moneyvaluation注资后的价值papergain账面利润mezzaninefinancing引渡融资angelinvestor天使投资者venturecapitalfund创业投资基金limitedprivatepartnership有限合伙企业generalpartner普通合伙人limitedpartner有限合伙人small-businessinvestmentpanies（SBIC）小企业投资公司initialpublicoffering(IPO)首次公开发行primaryoffering首次发行secondaryoffering二次发行underwriter承销商syndicateofunderwriter承销辛迪加registrationstatement注册说明书prospectus招股说明书roadshow路演greenshoeoption绿鞋期权spread差价offeringprice发售价格underpricing抑价winner’scurse成功者灾难bookbuilding标书登记fixedpriceoffer定价发售auction拍卖discriminationauction差价拍卖uniform-priceauction一价拍卖generalcashoffer一般现款发行rightissue附权发行shelfregistration上架注册priorapproval事前许可boughtdeal买方交易seasonedissue新增发行knowledgeableinvertor成熟的投资者qualifiedinstitutionalbuyer有资格的机构买者recorddate登记日withdividend附有红利cumdividend附息exdividend除息legalcapital法定资本regularcashdividend正常现金红利extra额外的specialdividend特别红利stockdividend股票红利automaticdividendreinvestmentplans(DRIP)红利自动转投计划transferofvalue价值转移capitalstructure资本结构MM’spropositionMM定理weighted-averagecostofcapital(WACC)加权平均资本成本margindebt保证金借款floating-ratenote浮动利率票据money-marketfund货币市场基金interest-rateceiling利率上限trade-offtheory权衡理论righttodefault违约权leveragebuy-out(LBO)杠杆收购asymmetricinformation信息不对称financialslack银根宽松costofdebt负债成本costofequity权益成本terminalvalue清算价值cashflowtoequity权益现金流rebalancing重整projectfinancing项目融资adjustedcostofcapital调整资本成本equivalentloan等值贷款offsettingtransaction反向交易depreciablebasis折旧基数adjustedpresentvalue(APV)调整现值calloption看涨期权exerciseprice执行价格strikeprice敲定价格exercisedate到期日Europeancall欧式看涨期权Americancall美式看涨期权positiondiagram头寸图putoption看跌期权SalomonBrothers所罗门兄弟公司termstuctureofinterestrate利率期限结构annuity年金perpetuity永久年金annuityfactor年金因子annuitydue即期年金futurevalue终值conmpoundinterest复利simpleinterest单利continuouslypoundedrate连续复利率ConsumerPriceIndex(CPI)消费物价指数currentdollar当期货币nominaldollar名义货币constantdollar不变货币realdollar实际货币realrateofreturn实际收益率inflationrate通货膨胀率principal本金deflation滞胀yieldtomaturity到期收益率marketcapitalizationrate市场资本化率dividendyield红利收益率costofequitycapital权益资本成本payoutratio红利发放率earningspershare(EPS)每股收益returnonequity(ROE)权益收益率discountcashflow贴现现金流growthstock成长股inestock绩优股presentvalueofgrowthopportunity(PVGO)成长机会的现值price-earningsratio(P/E)市盈率freecashflow(FCF)自由现金流量bookrateofreturn账面收益率capitalinvestment资本投资operatingexpense经营费用paybackperiod回收期discounted-paybackrule贴现回收期法则discounted-cash-flowrateofreturn贴现现金流量的收益率internalrateofreturn(IRR)内部收益率lending贷出borrowing借入profitabilitymeasure盈利指标standardofpfofitability赢利标准modifiedinternalrateofreturn修正内部收益率mutuallyexclusiveprojects互相排斥的项目capitalrationing资本约束profitabilityindex盈利指标softrationing软约束hardrationing硬约束incrementalpayoff增量收入networkingcapital净营运资本sunkcost沉没成本sunk-costfallacy沉没成本悖论overheadcost间接费用salvagevalue残值straight-linedepreciation直线法折旧InternalRevenueService国内税收署taxshield税盾acceleratedcostrecoverysystem加速成本回收折旧法alternativeminimumtax另类最低税taxpreference税收优惠accelerateddepreciation加速折旧projectanalysis项目分析equivalentannualcashflow等价年度现金流marginalinvestment边际投资defaultrisk违约风险riskpremium风险溢酬standarderror标准误差standarddeviation标准差marketportfolio市场组合marketreturm(rm)市场收益率variance方差thelossofadgreeoffreedom自由度损失Delphic德尔菲uniquerisk独特风险unsystematicrisk非系统风险residualrisk剩余风险specificrisk特定风险diversifiablerisk可分散风险marketrisk市场风险systematicrisk系统风险undiversifiablerisk不可分散风险convariance协方差well-diversified有效分散valueadditivity价值可加性efficientportfolio有效投资组合quadraticprogramming二次规划bestefficientportfolio最佳有效投资组合capitalassetpricingmodel(CAPM)资本资产定价模型separationtheorem分离定理securitymarketline证券市场线marketcapitalization市场资本总额small-capstocks小盘股book-to-marketration账面-市值比datamining数据挖掘datasnooping数据侦察consumptionbeta消费贝塔consumptionCAPM消费型资本资产定价模型riskaversion风险厌恶arbitragepricingtheory套利定价理论sensitivityofeachstocktothesefactors每种股票对这些因素的敏感度three-factormodel三因素模型panycostofcapital公司资本成本industrybeta行业贝塔firmvalue公司价值debtvalue负债价值assetvalue资产价值blue-chipfirm蓝筹股financialleverage财务杠杆gearing举债经营financialrisk财务风险unlever消除杠杆relativemarketvaluesofdebt(E/V)负债的相对市场价值taxableine应税利润after-taxcost税后成本marginalcorporatetaxrate公司边际税率after-taxweighted-averagecostofcapital税后加权平均资本成本cyclicality周期性cyclicalfirms周期性公司operatingleverage经营杠杆revenue收入fixedcosts固定成本variablecosts可变成本rateofoutput产出率certaintyequivalent确定性等价值certainty-equivalentcashflow确定性等价现金流risk-adjusteddiscountrate风险相应贴现率underlyingvariables基础变量sample抽样realoption实物期权decisiontree决策树timingqption安排期权productionoption生产性期权optiontobailout清算选择权economicrent经济租金futuremarket期货市场capitalbudget资本预算strategicplanning战略规划appropriationrequest拨款申请postaudit事后审计stockoptions股票期权privatebenefit私下利益perks特权享受perquisite特权享受overinvestment过度投资generallyacceptedaccountingprinciple(GAAP)公认会计原则qualifieddoption保留意见delegated委托economicvalueadded(EVA)经济附加值tradeloading贸易超载economicdepreciation经济折旧nationalineandproductaccounts国民收入与产出账户cap上限合约strip本息剥离债券swap互换bookrunner股份登记员efficientcapitalmarket有效资本市场randomwalk随机游走positivedrift正漂移autocorelationcoefficient自相关系数weakformofefficiency弱有效性semistrongformofefficiency半强有效性strongformofefficiency强有效性marketmodel市场模型acquiringfirm兼并公司acquiredfirm被兼并公司superiorprofit超常利润overreaction反应过度underreaction反应不足indexarbitrageur指数套利者portfolioinsurancescheme证券组合保险策略superiorratesofreturn超常收益exchange-ratepolicy汇率政策applicationdate申购日long-termasset长期资产retainedearnings留存收益financialdeficit资金缺口internalfund内部资金debtpolicy负债政策dividendpolicy红利政策long-termfinancing长期融资totalcapitalization资本总额reserve准备金issuedandoutsanding已发行流通股份issuedbutnotoutsanding已发行未流通股份authorizedsharecapital法定股本总额financialinstitution金融机构cash-flowright现金流要求权controlright控制劝dominantstockholder控股股东majorityvotingsystem多数投票制cumulativevoting累计投票制supermajority绝对多数制proxycontest投票代理权角逐minoritystockholder小股东reversestocksplit逆股票拆细masterlimitedpartnership业主有限责任合伙企业realestateinvestmenttrust(REIT)房地产信托投资基金preferredstock优先股cumulativepreferredstock红利累积优先股lineofcredit授信额度fixed-rate固定利率floating-rate浮动利率coupon息票LondonInterbankOfferedRate(LIBOR)伦敦银行间拆借利率eurobond欧洲债券eurocurrency欧洲货币euro欧元senior优级junior次级subordinated从属secured有担保的collateral抵押品warrant认股权证convertiblebond可转换债券primaryissue一级发行prinarymarket一级市场secondarytansaction二级交易secondarymarket二级市场over-the-counter(OTC)场外交易financialintermediary金融中介zero-stage启动阶段businessplan创业计划书first-stagefinancing第一阶段融资after-the-moneyvaluation注资后的价值papergain账面利润mezzaninefinancing引渡融资angelinvestor天使投资者venturecapitalfund创业投资基金limitedprivatepartnership有限合伙企业generalpartner普通合伙人limitedpartner有限合伙人small-businessinvestmentpanies（SBIC）小企业投资公司initialpublicoffering(IPO)首次公开发行primaryoffering首次发行secondaryoffering二次发行underwriter承销商syndicateofunderwriter承销辛迪加registrationstatement注册说明书prospectus招股说明书roadshow路演greenshoeoption绿鞋期权spread差价offeringprice发售价格underpricing抑价winner’scurse成功者灾难bookbuilding标书登记fixedpriceoffer定价发售auction拍卖discriminationauction差价拍卖uniform-priceauction一价拍卖generalcashoffer一般现款发行rightissue附权发行shelfregistration上架注册priorapproval事前许可boughtdeal买方交易seasonedissue新增发行knowledgeableinvertor成熟的投资者qualifiedinstitutionalbuyer有资格的机构买者recorddate登记日withdividend附有红利cumdividend附息exdividend除息legalcapital法定资本regularcashdividend正常现金红利extra额外的specialdividend特别红利stockdividend股票红利automaticdividendreinvestmentplans(DRIP)红利自动转投计划transferofvalue价值转移capitalstructure资本结构MM’spropositionMM定理weighted-averagecostofcapital(WACC)加权平均资本成本margindebt保证金借款floating-ratenote浮动利率票据money-marketfund货币市场基金interest-rateceiling利率上限trade-offtheory权衡理论righttodefault违约权leveragebuy-out(LBO)杠杆收购asymmetricinformation信息不对称financialslack银根宽松costofdebt负债成本costofequity权益成本terminalvalue清算价值cashflowtoequity权益现金流rebalancing重整projectfinancing项目融资adjustedcostofcapital调整资本成本equivalentloan等值贷款offsettingtransaction反向交易depreciablebasis折旧基数adjustedpresentvalue(APV)调整现值calloption看涨期权exerciseprice执行价格strikeprice敲定价格exercisedate到期日Europeancall欧式看涨期权Americancall美式看涨期权positiondiagram头寸图putoption看跌期权感谢阅读多年企业管理咨询经验，专注为企业和个人提供精品管理方案，企业诊断方案，制度参考模板等欢迎您下载，均可自由编辑。
财务管理预算分析报告(英文版)
A method of budgeting in which the cost of each program must be justified every year is called:
objectives of the various parts. C. It ensures that accounting records comply with generally accepted accounting
principles. D. It provides benchmarks for evaluating subsequent performance.
A)
responsibility accounting.
B)
contribution accounting.
C)
absorption accounting.
D)
operational budgeting.
Choosing the Budget Period
Operating Budget
1999
2000
Advantages of Budgeting
Communicating plans
Define goal and objectives
Think about and plan for the future
Coordinate activities
Advantages
Means of allocating resources
This budget is usually a twelve-month budget that rolls forward one month as the current month is completed.
财务英文词典.doc
财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partner’s drawing (ac count) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good – will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post – closing entries 结帐后记录（分录）Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price – aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost – finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producer’s rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份（同founders’ stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of credit ors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret reserve 秘密准备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债权人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的分别Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金Selling cost 推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批偿还债券（公司债）Service 服务Service cost 服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant 确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报进口Shipment 运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销；承销品（同consignment inward）Shipment outward 寄销；寄销品（同consignment outward）Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷（同factory burden）Shop office expenses 工厂事务Shop order 工厂通知单；工作单Shop supplies 工厂用品；工厂供应品Shortage 短少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券（公司债）Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券（公司债）Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同“T” account）Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 呆滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐（薄）Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐（薄）Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 专用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制（同job order cost system）Specimen 样本Split column journal 多栏日记收（同analytical journal）Spoilage 损坏Spoiled material 损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏工作报告Spot 现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准则；标准；定额Standard cost 标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet 标准分批成本单Standard operation 标准工作Standard price method 标准价格法（指领用材料的计价）Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表（即损益表）Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of current position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变动表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽成本Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡（片）Stock certificate 股票（同certificate of stock）Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡（片）Stock debit notes 货物收入凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财产目录（同inventory）Stock register 股票登记薄Stock requisition 领货单；领料单；领料申请书Stock sheet 存货表Stock split up 股份分割Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 材料调整Store card 存料卡Store imprested account 备用材料帐Storekeeper 材料管理员Storeroom expenses 货机费用Stores inventory report 材料盘存；报告Stores issued book 发出材料薄Stores ledger 材料分类帐Stores ledger clerk 材料薄记员Stores ordered ledger 定购材料分类帐Stores received and issued book 材料收发薄Stores received book 收入材料薄Stores rejected book 拒收材料薄Stores requisition 领料单；领料申请书Stores reserve 材料准备Stores returned 退还材料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 附属公司Sub – normal depreciation 低度折旧Subordinated debts 附属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本（同上条）Subscribers 认股人；（公司债）应募人Subscription(s) 认股；认缴股款（公司债）Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记录Subscription register 认股登记薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 附属公司Subsidiary corporation附属公司（同上条）Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财产明细分类帐Subsidiary ledger record 补助记录；明细记录Subsidiary revenue ledger 岁入补助（明细）分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数（总额）Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品成本窠总表Summary of cost of goods sold 销货成本窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货成本窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 材料耗损窠总表Summary of spoiled work 损坏工作窠总表Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效力负担窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债权人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极上品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
有关预算的英文作文
有关预算的英文作文英文：Budgeting is an essential part of financial management. It involves planning and allocating money for different expenses and investments. As someone who has been managing my own finances for a while now, I have learned the importance of budgeting and how it can help me achieve my financial goals.Firstly, budgeting helps me track my expenses and identify areas where I can cut back. For example, if I notice that I am spending too much on eating out, I can make a conscious effort to cook more meals at home and save money. This not only helps me save money but also promotes healthier eating habits.Secondly, budgeting helps me prioritize my expenses. I can allocate more money towards my needs such as rent, bills, and groceries, and then allocate a smaller portiontowards my wants such as entertainment and shopping. This ensures that I am meeting my basic needs while still being able to enjoy some of the things I like.Lastly, budgeting helps me plan for the future. By setting aside money for savings and investments, I am able to work towards my long-term financial goals such as buying a house or retiring comfortably. This requires discipline and sacrifice in the short-term, but it pays off in the long run.中文：预算是财务管理的重要组成部分。
制定预算 英语
有关“制定预算”的英语制定预算的英文表达为"Developing a budget"。
有关“制定预算”的双语例句如下：1.我们需要制定一个详细的预算，以便更好地管理我们的财务。
We need to develop a detailed budget to better manage our finances.2.在制定预算时，我们需要考虑到所有的费用，包括固定费用和可变费用。
When developing a budget, we need to take into account all expenses, both fixed andvariable.3.制定预算的过程需要谨慎和细致，以确保所有的费用都得到合理的分配和管理。
The process of developing a budget requires careful and meticulous attention to ensure that all expenses are reasonably allocated and managed.4.在制定预算时，我们需要考虑到公司的长期目标和战略。
When developing a budget, we need to take into account the company's long-term goals and strategies.5.我们需要制定一个可行的预算，以确保公司的财务稳定和可持续性。
We need to develop a feasible budget to ensure the financial stability and sustainability of the company.。
金钱预算英文作文
金钱预算英文作文英文：Budgeting is an essential skill for managing money. It involves planning and allocating funds for different expenses, such as bills, groceries, and leisure activities. Personally, I find that creating a budget helps me stay on track with my finances and avoid overspending.One way I budget is by using the envelope method. Ilabel envelopes with different categories, such as rent, utilities, and entertainment. Then, I put the allocated amount of cash for each category in its respective envelope. This helps me visually see how much money I have left for each expense and prevents me from overspending.Another method I use is tracking my expenses. I keep a record of all my purchases in a spreadsheet or an app, and categorize them accordingly. This allows me to see where my money is going and identify areas where I can cut back.Overall, budgeting is crucial for financial stability and achieving financial goals. It may take some time to find the method that works best for you, but once you do, it can make a significant difference in your financial well-being.中文：预算是管理金钱的必要技能。
财务英文词典
财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partner’s dra wing (account) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good – will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post – closing entries 结帐后记录（分录）Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price – aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost – finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producer’s rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份（同f ounders’ stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entert ainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule o f creditors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret reserve 秘密准备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债权人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的分别Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金Selling cost 推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批偿还债券（公司债）Service 服务Service cost 服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant 确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报进口Shipment 运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销；承销品（同consignment inward）Shipment outward 寄销；寄销品（同consignment outward）Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷（同factory burden）Shop office expenses 工厂事务Shop order 工厂通知单；工作单Shop supplies 工厂用品；工厂供应品Shortage 短少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券（公司债）Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券（公司债）Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同“T” account）Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 呆滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐（薄）Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐（薄）Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 专用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制（同job order cost system）Specimen 样本Split column journal 多栏日记收（同analytical journal）Spoilage 损坏Spoiled material 损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏工作报告Spot 现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准则；标准；定额Standard cost 标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet 标准分批成本单Standard operation 标准工作Standard price method 标准价格法（指领用材料的计价）Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表（即损益表）Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of current position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变动表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽成本Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡（片）Stock certificate 股票（同certificate of stock）Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡（片）Stock debit notes 货物收入凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财产目录（同inventory）Stock register 股票登记薄Stock requisition 领货单；领料单；领料申请书Stock sheet 存货表Stock split up 股份分割Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 材料调整Store card 存料卡Store imprested account 备用材料帐Storekeeper 材料管理员Storeroom expenses 货机费用Stores inventory report 材料盘存；报告Stores issued book 发出材料薄Stores ledger 材料分类帐Stores ledger clerk 材料薄记员Stores ordered ledger 定购材料分类帐Stores received and issued book 材料收发薄Stores received book 收入材料薄Stores rejected book 拒收材料薄Stores requisition 领料单；领料申请书Stores reserve 材料准备Stores returned 退还材料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 附属公司Sub – normal depreciation 低度折旧Subordinated debts 附属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本（同上条）Subscribers 认股人；（公司债）应募人Subscription(s) 认股；认缴股款（公司债）Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记录Subscription register 认股登记薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 附属公司Subsidiary corporation附属公司（同上条）Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财产明细分类帐Subsidiary ledger record 补助记录；明细记录Subsidiary revenue ledger 岁入补助（明细）分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数（总额）Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品成本窠总表Summary of cost of goods sold 销货成本窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货成本窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 材料耗损窠总表Summary of spoiled work 损坏工作窠总表Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效力负担窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债权人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极上品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
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Purpose of Spreadsheet:
Required Inputs:
You will need to collect financial statements for several reporting periods. If you
want to benchmark the performance against the industry, then you will also need
to collect industry averages. The spreadsheet is setup to capture five reporting
periods (annual, quarterly, monthly). All input fields are highlighted in yellow.
For best results, SEC Filings are suggested since these reports provide more
detail than published financial statements.
Note: A small red triangle in the upper right corner of a cell indicates that a comment has
been inserted. Point your mouse over the cell and the comment will appear.
If a cell appears in red, this indicates a warning concerning a calculation.
Worksheets:
This spreadsheet consists of the following worksheets, divided into three sections:
A) Input Worksheets for financial analysis using historical data:
Purpose
Worksheet Title
2General Input Enter general information here - used on several worksheets.
3Balance Sheet Enter comparative balances sheets for up to five periods.
4Income Statement Enter comparative income statements for up to five periods.
5Cash Flow Statement Enter comparative cash flow statements for up to five periods.
Caution: If you enter less than five years of historical information, certain worksheet
formulas may have to be revised.
B) Output Worksheets for evaluating financial performance:
6Key Financial Data Calculates key financial information for further analysis.
7Ratio Analysis Calculates a series of ratios for further analysis.
8Benchmark Analysis Compare ratio analysis to industry averages.
9Horizontal Analysis Horizontal analysis with corresponding trend lines.
10Vertical Analysis Common size financials in percentages and graphs.
C) Pro Forma / Forecasted Financials for Budgeting:
11Pro Forma - Simple Set of pro forma financials using simple assumptions
12Pro Forma - Regression Set of pro forma financials using linear trending
13Pro Forma - Exponential Set of pro forma financials using exponential smoothing
14Scenario Analysis Example of Scenario Analysis and Goal Seek Analysis
15Budget Analysis Preliminary budget analysis
16Final Budgets Set of budgets per various assumptions and forecasts.
Note: Some additional worksheets (Answer Reports 1 & 2) may appear in the spreadsheet
due to the running of Solver.
Macros:
No macros have been used in this spreadsheet to give everyone some assurance that no viruses
are contained in the spreadsheet. However, you are free to add your own macros to save time.
Tools > Macro > Record New Macro
Excel Functions:
This spreadsheet uses certain financial functions (such as =TREND) which might not be
found in your version of Microsoft Excel. To take full advantage of financial and statistical
functions, you should install the Add On package titled: Analysis TookPak. Go to the main
tool bar, select Tools => Add-Ins => check the Analysis TookPak option, insert your
Excel CD and install the Analysis ToolPak. Also, you might want to install the Solver
Add-in since this is useful for solving special forecasting issues (such as finding the
optimal exponential factor).
Compatibility:
This spreadsheet was created with Microsoft Excel 2000. Older versions of Excel (such as 97)
may not be compatible with this spreadsheet.
Corrections:
With any “attempt” to build an Excel Model, I can easily make some mistakes.
So if you have suggestions to make the model better, drop me an email
and I’ll be glad to improve the financial model. My email address is:matt@
ed on several worksheets. s for up to five periods. ents for up to five periods. ments for up to five periods. certain worksheet
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xponential smoothing Goal Seek Analysis tions and forecasts.。