5.Cost,revenue and financial performance
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。
【会计】经济财务术语中英文对照
【关键字】会计财务术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning------------------------------------------------------------二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries----------------------------------------------------------三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com------------------------------------------------------------ 四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio------------------------------------------------------------五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization ---------------------------------------------------------六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments--------------------------------------------------------七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method------------------------------------------------------------九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan--------------------------------------------------十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation------------------------------------------------------------十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step-----------------------------------------------------------十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities-----------------------------------------------------------十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio------------------------------------------------------------十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses中英文会计科目对照表会计科目accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges 108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost156 6602 管理费用managing cost157 6603 财务费用financial cost158 6604 勘探费用exploration expense159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment经济学专业词汇中英文对照A 20accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置allocation of resources 资源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧弹性assumption 假设asymmetric information 非对称性信息average 平均average cost 平均成本average cost pricing 平均成本定价法average fixed cost 平均固定成本average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本B 12barriers to entry 进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点boundary point 边界点break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线budget set 预算集C 75capital 资本capital stock 资本存量capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris paribus assumption “其他条件不变”的假设ceteris paribus demand curve “其他因素不变”的需求曲线Chamberlain model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化change in quantity supplied 供给量变化change in supply 供给变化choice 选择closed set 闭集Coase theorem 科斯定理Cobb-Douglas production function 柯布--道格拉斯生产函数cobweb model 蛛网模型collective bargaining 集体协议工资collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争competitive market 竞争性市场complement goods 互补品complete information 完全信息completeness 完备性condition for efficiency in exchange交换的最优条件condition for efficiency in production生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好consistence 一致性constant cost industry 成本不变产业constant returns to scale 规模报酬不变constraints 约束consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium 消费者均衡consumer optimization 消费者优化consumer preference 消费者偏好consumer surplus 消费者剩余consumer theory 消费者理论consumption 消费consumption bundle 消费束consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集consumption space 消费空间continuity 连续性continuous function 连续函数contract curve 契约曲线convex 凸convex function 凸函数convex preference 凸偏好convex set 凸集corporation 公司cost 成本cost benefit analysis 成本收益分析cost function 成本函数cost minimization 成本最小化Cournot equilibrium 古诺均衡Cournot model 古诺模型cross-price elasticity 交叉价格弹性D 32dead-weights loss 重负损失decreasing cost industry 成本递减产业decreasing returns to scale 规模报酬递减deduction 演绎法demand 需求demand curve 需求曲线demand elasticity 需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation 差分方程differential equation 微分方程differentiated good 差异商品differentiated oligopoly 差异寡头diminishing marginal substitution 边际替代率递减diminishing marginal return 收益递减diminishing marginal utility 边际效用递减direct approach 直接法direct taxes 直接税discounting 贴水、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工duopoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型E 50economic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic regulation 经济调节economic rent 经济租金exchange 交换exchange efficiency 交换效率exchange contract curve 交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排斥性、排他性Edgeworth contract curve 埃奇沃思契约线Edgeworth model 埃奇沃思模型efficiency 效率、效益efficiency parameter 效率参数elasticity 弹性elasticity of substitution 替代弹性endogenous variable 内生变量endowment 禀赋endowment of resources 资源禀赋Engel curve 恩格尔曲线entrepreneur 企业家entrepreneurship 企业家才能entry barriers 进入壁垒entry/exit decision 进出决策envelope curve 包络线equilibrium 均衡equilibrium condition 均衡条件equilibrium price 均衡价格equilibrium quantity 均衡产量equity 公平equivalent variation in income 收入等价变量excess-capacity theorem 过度生产能力定理existence 存在性existence of general equilibrium 总体均衡的存在性expansion paths 扩展径expectation 期望expected utility 期望效用expected value 期望值expenditure 支出explicit cost 显性成本external benefit 外部收益external cost 外部成本external economy 外部经济external diseconomy 外部不经济externalities 外部性F 24factor 要素factor demand 要素需求factor market 要素市场factors of production 生产要素factor substitution 要素替代factor supply 要素供给fallacy of composition 合成谬误final goods 最终产品firm 企业firms' demand curve for labour 企业劳动需求曲线firm supply curve 企业供给曲线first-degree price discrimination 第一级价格歧视first-order condition 一阶条件fixed costs 固定成本fixed input 固定投入fixed proportions production function 固定比例的生产函数flow 流量fluctuation 波动for whom to produce 为谁生产free entry 自由进入free goods 自由品、免费品free mobility of resources 资源自由流动free rider 搭便车、免费搭车者future value 未来值G 11game theory 博弈论、对策论general equilibrium 总体均衡、一般均衡general goods 一般商品Giffen goods 吉芬商品Giffen's Paradox 吉芬之谜Gini coefficient 吉尼系数golden rule 黄金规则government failure 政府失败government regulation 政府调控grand utility possibility curve 总效用可能曲线grand utility possibility frontier 总效用可能前沿H 9heterogeneous product 异质产品Hicks-kaldor welfare criterion 希克斯－卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数homogeneous product 同质产品homogeneous production function 齐次生产函数horizontal summation 水平和human capital 人力资本hypothesis 假说I 52identity 恒等式imperfect competition 不完全竞争implicit cost 隐性成本income 收入income compensated demand curve 收入补偿需求曲线income constraint 收入约束income consumption curve 收入消费曲线income distribution 收入分配income effect 收入效应income elasticity of demand 需求收入弹性increasing cost industry 成本递增产业increasing returns to scale 规模报酬递增index number 指数indifference 无差异indifference curve 无差异曲线indifference map 无差异族indifference relation 无差异关系indifference set 无差异集indirect approach 间接法individual analysis 个量分析individual demand curve 个人需求曲线individual demand function 个人需求函数induced variable 引致变量induction 归纳法industry 产业industry equilibrium 产业均衡industry supply curve 产业供给曲线inelastic 缺乏弹性的inferior goods 劣品inflection point 拐点information 信息information cost 信息成本initial condition 初始条件initial endowment 初始禀赋innovation 创新input 投入input-output 投入－产出institution 制度institutional economics 制度经济学insurance 保险intercept 截距interest 利息interest rate 利息率intermediate goods 中间产品internalization of externalities 外部性内部化invention 发明inverse demand function 反需求函数invisible hand 看不见的手isocost line 等成本线isoprofit curve 等利润曲线isoquant curve 等产量曲线isoquant map 等产量族K 1kinked-demand curve 弯折的需求曲线L 30labour demand 劳动需求labour supply 劳动供给labour theory of value 劳动价值论labour unions 工会laissez faire 自由放任Lagrangian function 拉格朗日函数Lagrangian multiplier 拉格朗日乘数law of demand and supply 供需法则law of diminishing marginal utility 边际效用递减法则law of diminishing marginal rate of substitution边际替代率递减法则law of increasing cost 成本递增法则law of one price 单一价格法则leader-follower model 领导者－跟随者模型least-cost combination of inputs最低成本的投入组合leisure 闲暇Leontief production function 里昂惕夫生产函数licenses 许可证linear demand function 线性需求函数linear homogeneity 线性齐次性linear homogeneous production function线性齐次生产函数long run 长期long run average cost 长期平均成本long run equilibrium 长期均衡long run industry supply curve 长期产业供给曲线long run marginal cost 长期边际成本long run total cost 长期总成本Lorenz curve 洛伦兹曲线loss minimization 损失极小化lump sum tax 一次性征税luxury 奢侈品M 45macroeconomics 宏观经济学marginal benefit 边际收益marginal cost 边际成本marginal cost pricing 边际成本定价marginal cost of factor 边际要素成本marginal period 市场期marginal physical productivity 边际实物生产率marginal product 边际产量marginal product of capital 资本的边际产量marginal product of labour 劳动的边际产量marginal productivity 边际生产率marginal rate of substitution 边际替代率marginal rate of transformation 边际转换率marginal returns 边际回报marginal revenue 边际收益marginal revenue product 边际收益产品marginal revolution 边际革命marginal social benefit 社会边际收益marginal social cost 社会边际成本marginal utility 边际效用marginal value products 边际价值产品market clearance 市场出清market economy 市场经济market equilibrium 市场均衡market failure 市场失灵market mechanism 市场机制market structure 市场结构market separation 市场分割market regulation 市场调节market share 市场份额markup pricing 加减定价法Marshallian demand function 马歇尔需求函数maximization 最大化microeconomics 微观经济学minimum wage 最低工资misallocation of resources 资源误置mixed economy 混合经济monopolistic competition 垄断竞争monopolistic exploitation 垄断剥削monopoly 垄断，卖方垄断monopoly equilibrium 垄断均衡monopoly pricing 垄断定价monopoly regulation 垄断调控monopoly rents 垄断租金monopsony 买方垄断N 17Nash equilibrium 纳什均衡natural monopoly 自然垄断natural resources 自然资源necessary condition 必要条件necessities 必需品net demand 净需求nonconvex preference 非凸性偏好nonconvexity 非凸性nonexclusion 非排斥性nonlinear pricing 非线性定价nonrivalry 非对抗性nonprice competition 非价格竞争nonsatiation 非饱和性non-zero-sum game 非零和对策normal goods 正常品normal profit 正常利润normative economics 规范经济学O 17objective function 目标函数oligopoly 寡头垄断oligopoly market 寡头市场oligopoly model 寡头模型opportunity cost 机会成本optimal choice 最佳选择optimal consumption bundle 消费束optimal resource allocation 最佳资源配置optimal scale 最佳规模optimal solution 最优解optimization 优化ordering of optimization (social) preference （社会）偏好排序ordinal utility 序数效用ordinary goods 一般品output 产出output elasticity 产出弹性output maximization 产出极大化P 68parameter 参数Pareto criterion 帕累托标准Pareto efficiency 帕累托效率Pareto improvement 帕累托改进Pareto optimality 帕累托优化Pareto set 帕累托集partial derivative 偏导数partial equilibrium 局部均衡patent 专利pay off matrix 收益矩阵、支付矩阵perceived demand curve 感觉到的需求曲线perfect competition 完全竞争perfect complement 完全互补品perfect monopoly 完全垄断perfect price discrimination 完全价格歧视perfect substitution 完全替代品perfect inelasticity 完全无弹性perfect elasticity 完全有弹性plant size 工厂规模point elasticity 点弹性positive economics 实证经济学Post Hoc Fallacy 后此谬误prediction 预测preference 偏好preference relation 偏好关系present value 现值price adjustment model 价格调整模型price ceiling 最高限价price consumption curve 价格消费曲线price control 价格管制price difference 价格差别price discrimination 价格歧视price elasticity of demand 需求价格弹性price elasticity of supply 供给价格弹性price floor 最低限价price maker 价格制定者price rigidity 价格刚性price seeker 价格搜求者price taker 价格接受者private benefit 私人收益principal-agent issues 委托－代理问题private cost 私人成本private goods 私人用品private property 私人财产producer equilibrium 生产者均衡producer theory 生产者论product transformation curve 产品转换曲线product differentiation 产品差异product group 产品集团production contract curve 生产契约曲线production efficiency 生产效率production function 生产函数production possibility curve 生产可能曲线productivity 生产率productivity of capital 资本生产率productivity of labour 劳动生产率profit function 利润函数profit maximization 利润最大化property rights 产权property rights economics 产权经济学proposition 定理proportional demand curve 成比例的需求函数public benefits 公共收益public choice 公共选择public goods 公共商品pure competition 纯粹竞争pure exchange 纯交换pure monopoly 纯粹垄断Q 3quantity-adjustment model 数量调整模型quantity tax 从量税quasi-rent 准租金R 18rate of product transformation 产品转换率rationality 理性reaction function 反应函数regulation 调节，调控relative price 相对价格rent 租金rent seeking 寻租rent seeking economics 寻租经济学resource 资源resource allocation 资源配置returns 报酬、回报returns to scale 规模报酬revealed preference 显示性偏好revenue 收益revenue curve 收益曲线revenue function 收益函数revenue maximization 收益最大化ridge line 脊线S 43satiation 饱和，满足saving 储蓄scarcity 稀缺性law of scarcity 稀缺法则second-degree price discrimination 二级价格歧视second derivative 二阶导数second-order condition 二阶条件service 劳务shadow prices 影子价格short-run 短期short-run cost curve 短期成本曲线short-run equilibrium 短期均衡short-run supply curve 短期供给曲线shut down decision 关闭决策shortage 短缺shut down point 关闭点single price monopoly 单一定价垄断slope 斜率social benefit 社会收益social cost 社会成本social indifference curve 社会无差异曲线social preference 社会偏好social security 社会保障social welfare function 社会福利函数socialism 社会主义solution 解space 空间stability 稳定性stable equilibrium 稳定的均衡Stackelberg model 斯塔克尔贝格模型static analysis 静态分析。
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）。
acca专业英文词汇
acca专业英文词汇1. Accounting: 会计2. Auditing: 审计3. Bookkeeping: 簿记4. Business analysis: 商业分析5. Capital: 资本6. Cash flow: 现金流7. Cost accounting: 成本会计8. Credit: 信用9. Debtor: 债务人10. Equity: 股权11. Expenses: 费用12. Financial statements: 财务报表13. Fixed assets: 固定资产14. Float: 浮存金15. Forecasting: 预测16. Fraud: 欺诈17. General ledger: 总分类账18. Income: 收入19. Internal control: 内部控制20. Inventory: 存货21. Ledger: 分类账22. Liabilities: 负债23. Margins: 利润24. Management accounting: 管理会计25. Market research: 市场研究26. Merchandise: 商品27. Net worth: 净值28. Partnership: 合伙企业29. Payroll: 工资单30. Profits: 利润31. Return on investment (ROI): 投资回报率32. Revenue: 收入33. Shareholder: 股东34. Stock: 股票35. Tax: 税36. Trial balance: 试算平衡表37. Variable costs: 可变成本38. Working capital: 营运资本These are just a few of the many accounting and business-related terms used in the ACCA. Studying for the ACCA requires a good understanding of these and other financial concepts and terminology.。
sgna 财务术语
sgna 财务术语SGNA 财务术语，是指特定财务领域中常用的一些词汇和术语。
以下是一些常见的 SGNA 财务术语及其相关解释：1. 销售费用 (Selling Expenses)：指企业为推广和销售产品或服务所发生的费用，如广告费用、促销费用等。
2. 一般管理费用 (General and Administrative Expenses)：指企业日常运营过程中产生的管理费用，如行政人员工资、办公用品费用等。
3. 研发费用 (Research and Development Expenses)：指企业用于研发新产品、改进现有产品或技术的费用，包括研发人员工资、实验设备等。
4. 营业外支出 (Non-Operating Expenses)：指企业与日常经营活动无直接关系的支出，如非经常性损失、罚款等。
5. 资产减值损失 (Impairment Loss)：指企业资产价值因外部环境变化或内部因素导致减值的损失。
6. 资本支出 (Capital Expenditures)：指企业用于购买长期资产或进行重大投资的支出，如购买设备、建筑物等。
7. 财务费用 (Financial Expenses)：指企业为融资活动所支付的费用，如利息支出、手续费等。
8. 税前利润 (Profit Before Tax)：指企业在纳税前所实现的利润。
9. 营业利润 (Operating Profit)：指企业在扣除销售费用、一般管理费用和研发费用后的净利润。
10. 现金流量 (Cash Flow)：指企业在一定时期内产生的现金流入和流出的金额。
以上是一些常见的 SGNA 财务术语，它们在企业的财务管理中起着重要作用。
了解这些术语有助于理解企业的财务状况和经营情况，从而做出更明智的决策。
在财务管理中，熟悉并正确运用这些术语是至关重要的。
会计中英文词汇对照
会计中英文词汇对照下面是会计中英文词汇对照，根据2024年新准则：1. 会计准则 - Accounting standards2. 资产 - Assets3. 负债 - Liabilities4. 所有者权益 - Shareholders' equity5. 营业收入 - Revenue6. 营业成本 - Cost of sales7. 营业利润 - Operating profit8. 销售费用 - Selling expenses9. 管理费用 - Administrative expenses10. 营业外收入 - Non-operating revenue11. 营业外支出 - Non-operating expenses12. 税前利润 - Profit before tax14. 净利润 - Net profit15. 商品 - Merchandise16. 存货 - Inventory17. 应收账款 - Accounts receivable18. 应付账款 - Accounts payable19. 预付账款 - Prepaid expenses20. 银行贷款 - Bank loans21. 长期负债 - Long-term liabilities22. 现金流量表 - Statement of cash flows23. 折旧 - Depreciation24. 坏账准备 - Allowance for doubtful accounts25. 无形资产 - Intangible assets26. 预留 - Provision27. 经营性租赁 - Operating lease28. 融资租赁 - Finance lease29. 需要修订的会计估计和错过调整 - Accounting estimates and corrections of errors to be revised30. 非常见项目 - Exceptional items。
会计科目中英文对照cpa版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。
国际财务管理英语单词表
AActive income 活动收入;主动经营所得指个人或公司通过提供产品或服务而取得的收人。
Adjusted present value(APV)调整现值 指根据现金流风险大小采用不同利率计算企业现金流现值的方法。
Agency market 代理市场指经纪人通过代理人(中介)来接受客户指令并由代理人(中介)完成撮合的市场。
Agency problem 代理问题股东雇用经理人作为其代理人，而经理人事实上会因谋求自己的利益而损害股东的利益。
这样，两者就形成了利益冲突。
对于股权分散的公司，代理问题尤为严重。
All-equity cost of capital 全部权益资本成本;纯权益资本成本指不存在债务情况下公司股票的要求报酬率。
All-in-cost全面成本，总成本指互换交易的总成本，包括利息费用、交易成本和服务费。
American depository receipt(ADR)美国存托凭证指美国的银行所签发的所有权凭证、表示存放在美国的银行的各种外国股份。
美国存托凭证可在美国有组织的交易所或场外市场进行交易。
American option 美式期权指可在期权合约内任何时间进行执行的期权。
Appreciate(浮动汇率制下的)升值按本币衡量时，外币升值意味着外币兑本币汇率的增加。
Arbitrage套利 指同时买入并卖出等量资产或商品的交易行为，其目的是确保获利。
Ask price卖方报价参见offer price.BBalance of payment 国际收支指按复式记账法记录一国的国际交易。
Balance sheet hedge 资产负债表套期保值在通过消除预期净资产与同币种净负债风险敞口不相匹配来降低跨国公司的换算风险。
Bank capital adequacy 银行资本充足率指银行为应对风险资产而作为储备持有的权益资本与其他证券的金额，其目的是降低银行破产的概率。
Bankers' acceptance(B/A)银行承兑一种议付的货币市场工具。
ACCA考试F2复习重点整理
ACCA考试F2复习重点整理ACCA考试F2复习重点整理2016ACCA考试《F2管理会计》主要内容包括：成本与管理会计的性质和目的;成本分类、性态和目的;商业数学和电子数据表;成本会计技术等。
那么《F2管理会计》复习重点有哪些呢?下面跟yjbys店铺一起来瞧瞧吧!1.Target cost= target selling price –target profit = market price – desired profit margin.2. cost gap= estimated cost – target cost.3. TQM :① preventing costs② appraisal costs③ internal failure costs④ external failure cost4. Alternative costing principle:①ABC(activity based costing)②Target costing③Life cycle④TQM5. Laspeyre=6. Paashe price index=7. Fisher =8. Time series:①trend②seasonal variation: ⑴ 加法模型sum to zero; ⑵ 乘法模型sum to 4③cyclical variation④random variation9. pricipal budget factor 关键预算因子：be limited theactivities10. budget purpose :①communication②coordination③compel the plan④motivative employees⑤resource allocation11. Budget committee 的功能：①coordinated②administration12. Budget : ①function budget ②master budget : 1. P&L ; 2. B/S ; 3. Cash Flow13. Fixed Budget: 不是在于固不固定，而是基于一个业务量的`考虑，financail expression.Flexible Budget: 包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。
中英文会计科目对照
中英文会计科目对照一、资产类1. 货币资金 - Cash and cash equivalents2. 短期投资 - Short-term investments3. 应收票据 - Notes receivable4. 应收账款 - Accounts receivable5. 预付账款 - Prepaid expenses6. 存货 - Inventory7. 长期股权投资 - Long-term equity investments8. 长期债权投资 - Long-term debt investments9. 固定资产 - Property, plant, and equipment10. 累计折旧 - Accumulated depreciation11. 无形资产 - Intangible assets12. 递延资产 - Deferred assets二、负债类1. 短期借款 - Short-term loans2. 应付票据 - Notes payable3. 应付账款 - Accounts payable4. 预收账款 - Deferred revenue5. 长期借款 - Long-term loans6. 银行贷款 - Bank loans7. 应付工资 - Salaries payable8. 应交税费 - Taxes payable9. 应付利息 - Interest payable10. 长期债务 - Long-term debt11. 递延负债 - Deferred liabilities三、所有者权益类1. 实收资本 - Paid-in capital2. 资本公积 - Capital surplus3. 盈余公积 - Retained earnings4. 未分配利润 - Undistributed profits5. 专项储备 - Special reserves6. 本年利润 - Current year profits7. 外币报表折算差额 - Foreign currency translation adjustment四、收入类1. 主营业务收入 - Main operating revenue2. 其他业务收入 - Other operating revenue5. 财务费用 - Financial expenses7. 营业外支出 - Non-operating expenses五、费用类1. 主营业务成本 - Main operating costs2. 销售费用 - Selling expenses3. 管理费用 - Administrative expenses4. 财务费用 - Financial expenses5. 税费 - Taxes6. 资产减值损失 - Asset impairment losses7. 其他费用 - Other expenses六、成本类1. 出售商品、提供劳务收到的现金 - Cash received from selling goods or providing services2. 收到的税费返还 - Tax refunds received3. 收到的其他与经营活动有关的现金 - Other cash received related to operating activities4. 购买商品、接受劳务支付的现金 - Cash paid for purchasing goods or receiving services5. 支付给职工以及为职工支付的现金 - Cash paid to and on behalf of employees6. 支付的税费 - Taxes paid7. 支付的其他与经营活动有关的现金 - Other cash paid related to operating activities9. 处置固定资产、无形资产和其他长期资产而收回的现金净额 - Net cash received from disposal of fixed assets, intangible assets, and other long-term assets11. 偿还债务支付的现金 - Cash paid for repayment of loans12. 分配股利、利润或偿付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interests13. 收到其他与投资活动有关的现金 - Other cash received related to investment activities14. 偿付其他与投资活动有关的现金 - Other cash paid related to investment activities15. 吸收投资收到的现金 - Cash received from investment absorption16. 借款收到的现金 - Cash received from loan received17. 发行债券收到的现金 - Cash received from bond issuance18. 收到其他与筹资活动有关的现金 - Other cash received related to financing activities19. 还本付息等支付的现金 - Cash paid for repayment of principal and interest20. 分配股利、利润或支付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interest21. 银行存款的期初余额 - Initial balance of bank deposits22. 银行存款的期末余额 - Ending balance of bank deposits以上是(新准则)中英文会计科目对照，供参考。
财务部门英语名词解释
财务部门英语名词解释财务部门英语1. Financial Statements（财务报表）•Income Statement（利润表）: A financial statement that shows a company’s revenues, expenses, and net incomefor a specific period.•Balance Sheet（资产负债表）: A financial statement that summarizes a company’s assets, liabilities, andshareholders’ equity at a specific point in time.•Cash Flow Statement（现金流量表）: A financial statement that shows a company’s cash inflows and outflows duringa specific period.2. Financial Ratios（财务比率）•Current Ratio（流动比率）: A financial ratio that measures a company’s ability to meet short-termobligations.•Debt-to-Equity Ratio（资产负债率）: A financial ratio that indicates the proportion of debt used to finance a compan y’s assets relative to its shareholders’ equity.•Return on Investment (ROI)（投资回报率）: A financial ratio that measures the profitability of an investmentrelative to its cost.•Gross Margin（毛利率）: A financial ratio that measures the profitability of a company’s sales after deducting the cost of goods sold.•Earnings Per Share (EPS)（每股收益）: A financial ratio that indicates the portion of a company’s profitallocated to each outstanding share of common stock.3. Revenue Recognition（收入确认）•Deferred Revenue（递延收入）: Revenue that has been received but not yet earned.•Accrued Revenue（应计收入）: Revenue that has been earned but not yet received.•Sales Revenue（销售收入）: Revenue generated from the sale of goods or services.•Revenue Recognition Principle（收入确认原则）: A principle in accounting that states revenue should berecognized when it is earned and realized or realizable.4. Cost Accounting（成本会计）•Direct Costs（直接成本）: Costs that can be directly attributed to a specific product or service.•Indirect Costs（间接成本）: Costs that cannot be directly attributed to a specific product or service. •Fixed Costs（固定成本）: Costs that do not change with the level of production or sales.•Variable Costs（变动成本）: Costs that change in direct proportion to the level of production or sales.5. Budgeting（预算编制）•Operating Budget（经营预算）: A financial plan that outlines the expected revenues and expenses for aspecific period.•Capital Budget（资本预算）: A financial plan that focuses on the acquisition of fixed assets or capitalexpenditures.•Zero-based Budgeting（零基预算）: A budgeting technique that requires all expenses to be justified for each new budgeting period.6. Auditing（审计）•Internal Audit（内部审计）: An independent evaluation ofa company’s financial, operational, and compliancecontrols conducted by its own employees.•External Audit（外部审计）: An independent evaluation ofa company’s financial statements and compliance withaccounting standards conducted by a certified publicaccounting firm.•Materiality（重要性）: The concept that financial information is material if its omission or misstatementcould influence the economic decisions of users.7. Taxation（税务）•Corporate Income Tax（企业所得税）: A tax levied on the net income of corporations.•Value Added Tax (VAT)（增值税）: A consumption tax imposed on the value added at each stage of productionand distribution.•Tax Deduction（税务减免）: An expense or item that reduces the taxable income of an individual or a company.8. Compliance（合规）•GAAP（Generally Accepted Accounting Principles）（公认会计准则）: The standard framework of guidelines forfinancial accounting and reporting used by companies in the United States.•IFRS（International Financial Reporting Standards）（国际财务报告准则）: A set of accounting standardsdeveloped by the International Accounting StandardsBoard (IASB) that are widely used by companies outsideof the United States.•SOX（Sarbanes-Oxley Act）（萨班斯-奥克斯法案）: A federal law that sets standards for financial reporting and accountability of public companies.•Compliance Audit（合规审计）: An examination of an organization’s compliance with applicable laws,regulations, and internal policies.以上是与财务部门英语相关的一些常用名词及解释说明。
财务实用英语词汇：利润表和资产负债表
财务实用英语词汇：利润表和资产负债表不管你想考证还是进入外资企业或大型跨国公司，熟练掌握财务英语是一项必不可少的技能。
今天我们就从最基本的财务报表列报的财务英语开始了解吧。
一、利润表相关的财务词汇Income Statement Related Vocabulary销售收入与成本Sales Revenue and Cost利润表/ 损益表：Income Statement / Profit & Loss (P&L)营业收入/ 销售收入：Revenue / Sales Revenue销售折扣与折让：Sales Discount and Allowance净收入：Net Revenue营业/ 销售成本：Cost of sales / Cost of good sold营业税金及附加：Sales Taxes and surtax / additional tax销售费用：Selling Expenses管理费用：Management / Administrative Expenses财务费用：Financial Expenses资产减值损失：Asset Impairment Loss公允价值变动损益：Profit & Loss on Fluctuation of Fair Market Value投资收益/损失：Investment Income / Loss营业利润：Sales Profit营业外收入：Non-operating Income / Non-business Income营业外支出：Non-operating Expenses/ Non-business Expenditures非流动资产处置损益：Profit / Loss of Disposition of Non-current Assets 利润总额：Total Profit所得税：Income Tax净利润：Net Profit二、资产负债表相关的财务词汇Balance Sheet Related Vocabulary资产相关的科目Asset Related Accounts流动资产：Current Assets货币资金：Cash and Bank银行存款：Bank Deposits交易性金融资产：Transactional financial assets应收票据：Notes Receivable应收账款：Accounts Receivable坏账准备：Bad Debt Reserve预付款项：Advance Payment其他应收款：Other Receivable存货：Inventory一年内到期的非流动资产：Non-current Asset Matured within One-Year 非流动资产：Non-Current Asset固定资产：Fixed Asset固定资产清理：Liquidation of Fixed Asset在建工程：Construction-in-progress无形资产：Intangible Asset长期股权投资：long-term equity investments可供出售金融资产：Financial assets available for sale持有至到期投资：held-to-maturity security investment商誉：Goodwill长期待摊费用：Long-term Deferred Expenses递延所得税资产：Deferred Income-tax Asset负债相关的科目Liability-related Accounts流动负债：Current Liability短期借款：Short-term Loan应付票据：Notes Payable应付账款：Accounts Payable预收款项：Deposit Received应付职工薪酬：Salary Payable应交税费：Tax Payable其他应付款：Other Payable应付利息：Interest Payable应付股利：Dividend Payable三、一年内到期的非流动负债Non-current Liability matured within One year非流动负债：Non-Current Liability长期借款：Long-term Loan应付债券：Bond Payable递延收益：Deferred Income与所有者权益相关的科目Shareholder’s Equity -related Accounts实收资本：Paid-in Capital资本公积：Capital Reserve盈余公积：Earned Surplus未分配利润：Undistributed Profit以上只是财务英语的其中一部分，想要担任更高的职务你必然需要掌握更多的技能。
会计学原理的英文名词解释
会计学原理的英文名词解释IntroductionAccounting is an essential field of study that involves the process of recording, analyzing, and interpreting financial information. It provides businesses and individuals with the necessary tools to make informed decisions. In this article, we will explore some key principles of accounting and provide their corresponding English translations.1. Accrual Principle (权责发生制)The accrual principle states that economic events should be recorded in the accounting records when they occur, regardless of when the cash transaction takes place. This principle ensures that revenues and expenses are recognized in the financial statements in the period they are earned or incurred.2. Going Concern Concept (持续经营概念)The going concern concept assumes that a business will continue its operations indefinitely unless there is evidence to the contrary. Under this principle, financial statements are prepared with the belief that the business will continue to function and not be forced to liquidate its assets.3. Historical Cost Principle (历史成本原则)The historical cost principle requires assets to be recorded at their original cost when they are acquired, rather than at their current market value. This principle ensures that the financial statements reflect the actual transactions made by the business and provides a reliable basis for decision-making.4. Matching Principle (配比原则)The matching principle states that expenses should be recognized in the same period as the related revenues they help generate. By aligning expenses with the revenues theycontribute to, the matching principle ensures that financial statements accurately represent the profitability of a business during a specific period.5. Materiality Principle (重要性原则)The materiality principle emphasizes the significance of financial information. It suggests that information, whether it be an error or an omission, is material if its inclusion or correction would impact the decision-making process of users. Materiality is a relative concept and should be evaluated on a case-by-case basis.6. Revenue Recognition Principle (收入确认原则)The revenue recognition principle outlines when and how revenue should be recognized in the financial statements. It states that revenue should be recognized when it is both earned and realized or realizable. This principle ensures that revenue is recorded when it is considered to be reasonably certain and can be measured reliably.7. Consistency Principle (一致性原则)The consistency principle requires businesses to apply the same accounting methods and principles consistently over time. By doing so, financial statements become more comparable, enabling users to make meaningful comparisons of performance across different periods.8. Full Disclosure Principle (充分披露原则)The full disclosure principle requires businesses to provide all necessary information in their financial statements and accompanying notes to ensure users have a complete understanding of the financial position and performance of the entity. This principle promotes transparency and helps users make informed decisions.ConclusionUnderstanding the principles of accounting is crucial for individuals and businesses to navigate the complex world of finance. The principles discussed in this article represent fundamental concepts that guide the accounting profession. By adhering tothese principles, businesses can generate reliable financial information that facilitates decision-making and promotes transparency.。
公共经济学专业英语词汇整理
公共经济学专业英语词汇整理本文档旨在整理公共经济学专业相关的英语词汇，帮助研究者扩大词汇量并提高专业英语能力。
1. 宏观经济学（Macroeconomics）- Aggregate demand: 总需求- Aggregate supply: 总供给- Business cycle: 商业周期- Economic growth: 经济增长- Fiscal policy: 财政政策- Inflation: 通货膨胀- Monetary policy: 货币政策- Unemployment rate: 失业率2. 微观经济学（Microeconomics）- Demand: 需求- Supply: 供给- Market equilibrium: 市场均衡- Price elasticity: 价格弹性- Consumer surplus: 消费者剩余- Producer surplus: 生产者剩余- Monopoly: 垄断3. 经济学方法与理论（Economic Methods and Theories）- Cost-benefit analysis: 成本效益分析- Game theory: 博弈论- Rational choice theory: 理性选择理论- Supply and demand model: 供需模型- Economies of scale: 规模经济- Externalities: 外部性- Opportunity cost: 机会成本- Production possibility frontier: 生产可能性边界4. 公共财政（Public Finance）- Government budget: 政府预算- Taxation: 税收- Public debt: 公共债务- Tax incidence: 税负分担- Public goods: 公共产品- External debt: 外债- Tax evasion: 逃税- Revenue: 收入5. 发展经济学（Development Economics）- Poverty alleviation: 扶贫- Sustainable development: 可持续发展- Foreign direct investment: 外商直接投资- Human capital: 人力资本- Microfinance: 小额信贷- Economic inequality: 经济不平等- Millennium Development Goals: 千年发展目标以上仅为公共经济学专业部分相关英语词汇的简要整理。
外企财务常用英语 知乎
外企财务常用英语解析In the global business landscape, the language of finance is often the common denominator that unites diverse organizations across borders. This is particularly true in multinational companies, where financial professionals must possess a certain proficiency in English to effectively communicate with stakeholders, auditors, and otherfinancial institutions. Here, we delve into the financial vocabulary and terminologies commonly used in foreign companies, particularly on the popular Chinese knowledge-sharing platform, Zhihu.**1. Financial Statements:*** **Balance Sheet:** A statement that shows the assets, liabilities, and owner's equity of a company at a specific point in time. * **Income Statement:** Shows the revenues, expenses, and profits or losses generated by a company over a period of time. * **Cash Flow Statement:** Reflects the cash inflows and outflows of a company, showing how well it manages its cash and liquidity.**2. Financial Ratios:*** **Debt-to-Equity Ratio:** Measures a company's financial leverage by comparing its total liabilities toits total equity. * **Return on Investment (ROI):** Measures the profitability of an investment by calculating the ratio of net income to the cost of the investment. ***Operating Margin:** Shows the profitability of a company's operations by revealing the percentage of sales revenue that is left after deducting operating expenses.**3. Audit Terminology:*** **Audit Trail:** Documentation that provides a chronological record of the audit process, ensuring transparency and accountability. * **Audit Risk:** The risk that an audit fails to detect material misstatements in a company's financial statements. * **Internal Controls:** Systems and procedures designed to ensure the accuracy and reliability of financial information and the protection of assets.**4. Tax-Related Terms:*** **Taxable Income:** The portion of a person's or company's income that is subject to taxation. * **Tax Deduction:** Expenses that a company or individual cansubtract from taxable income, reducing the amount of tax owed. * **Tax Avoidance:** Strategies used to legally minimize tax liability by taking advantage of tax laws and regulations.**5. Accounting Policies:*** **GAAP (Generally Accepted Accounting Principles):** The standards and frameworks that govern financial accounting and reporting in a particular jurisdiction. ***IFRS (International Financial Reporting Standards):** A set of accounting rules and standards used for the preparation of financial statements in many countries around the world. * **Cash Basis Accounting:** An accounting method where transactions are recorded when cash is received or paid out, rather than when they are invoiced or due.In the context of Zhihu, these financial terms and concepts are often discussed and debated by finance professionals, students, and enthusiasts alike, providing a rich platform for knowledge exchange and professional development. With the increasing globalization of businesses, the importance of mastering this financialvocabulary cannot be overstated. By equipping oneself with this essential toolbox of financial terms, professionals can confidently navigate the complex world of corporate finance, bridging the language barrier and fostering successful cross-cultural collaborations.。
注册会计师专业英文词汇
专业英文词汇一、资产assets1、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 investments1121 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 uncollec- tible accounts- notes receivable 114 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 uncollec- tible 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 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 uncollec- tible 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 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V AT paid （or input tax）1282 留抵税额excess V AT paid （or overpaid V A T）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 account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、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 investments3、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 forequipment 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 - other二、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 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 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 - other三、业主权益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 interest四、损益类4 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 merchandise513 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 - outsourced5166 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 costs56 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 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, 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 expense6269 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 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 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 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。
财会专业词汇
会计专业词汇1.business activities 商业活动2.monetary unit 货币单元3.accounting reports 会计报告4.financial statements 财务报表5.accounting expertise 会计专业知识6.accounting elements 会计要素7.acquisition cost 购置成本8.economic businesses 经济业务9.primitive cost 原始成本10.s hare and transfer cost 分摊和转移成本11.s tate policy 国策12.a ctual cost 实际成本13.a ccounting information 会计信息14.M atching Principle 收支对应原则15.i ncome statement 损益表，利润表16.A ccounting object 会计对象17.T he Materiality Principle 重要性原则18.n et income 净收益，收益净额19.d epreciation 折旧20.c apital expenditure 资本支出21.S ubstance Over Form 实质重于形式22.t he cash flow statement 现金流量表23.a ccounting practices 会计实务24.f inancial position 财务状况25.a fiscal year-end 一个财政年度26.a ccounting measurement 会计计量27.p roprietorship 所有权28.r evenue expenditure 营业支出/收益性支出29.u nit-of-measure assumption 货币计量假设30.s eparate entity 独立实体31.m odern business 现代企业32.t ransaction 交易，经济业务33.s tockholder 股东34.i nvestor 投资者35.f inancial data 财务数据36.a ccounting process 会计过程，会计处理方法37.d ecision making 决策38.a uditing 审计39.r eorganization 重组40.r egulator 监管者，管理者41.e xpansion 扩张42.o mission 疏忽，遗漏；销蚀43.m isstatement 虚假声明44.q uantitative data 定量数据45.t ime-period/accounting period 时期；会计分期46.c hronological log 时间日志47.b alance sheet 资产负债表48.p ractitioners of accounting 会计从业人员49.m erchandise inventory 库存商品50.r andomness 随机51.d isclosed 披露52.c apitalization 资本化53.d eduction 扣除；推论54.c ost of sales 销售成本55.f iled away 归档56.t he chain of custody 监管链57.b ank statement 银行结单58.i ndividual item 个别项目59.A chart of accounts (COA) 会计科目表ASSETS 资产60.C ash 现金61.A ccounts Receivable 应收账款62.A llowance for Doubtful Accounts坏账准备63.N otes Receivable 应收票据64.I nterest Receivable 应收利息65.F ixed assets 固定资产66.A ccumulated depreciation 累计折旧LIABILITIES 负债67.A ccounts Payable 应付账款68.N otes Payable 应付票据69.S alaries Payable 应付薪金70.R ent Payable 应付租金71.I nterest Payable 应付利息72.U nearned Revenue 非劳动收入OWNER'S EQUITY 所有者权益73.C apital 资本74.D rawing 提款REVENUES 收入75.S ervice Revenue 服务收入76.I nterest Income 利息收入77.R evenue from operations 营业收入EXPENSES 支出78．Rent Expense 租金费79.Salaries Expense 工资费用80.Supplies Expense 物资费用81.Utilities Expense 公用事业费用82.Interest Expense 利息费用83.Double-entry Bookkeeping System 复式簿记84.Ledgers 分类账85.general ledger 总分类账86.subsidiary ledger 明细分类账87.Invoice register 发票登记簿88.Cash disbursements 现金支出89.accounting equation 会计等式90．multi-national company 跨国公司91.inventory 存货清单92.operating result 经营成果93．paper trail 能证明某人活动的纸质文件94.invoice 发票95.merchandise 商品96.receiving ticket 收据97.deposit slip 存款单98.purchase order 订单99.employee time card 员工考勤卡100.profit and loss 盈亏101.registration party 登记方102.debit 借（方）103.credit 贷（方）104.two-column 两栏式105.debit balance 借方余额106.public company 上市公司107.advertising expense 广告费108．financial statement metrics 财务报表指标109.entries 会计分录110.listing 登记、编表、列入清单111.subsidiary journal 辅助日记账（特种日记账）112.sales register 销售登记簿113.Sales journal 销售日记账114.on credit 赊账115.Cash receipts journal 现金收入日记账116.Purchase journal 购货日记账117.Cash disbursements journal 现金支出日记账118.Adjusting entry 调整分录119.book value 账面价值（面值）120.Accrual accounting 权责发生制121.cash basis accounting 收付实现制122、adjusting trial balance 调整后试算平衡表123、after-closing trial balance 结转后试算平衡表124、book value 账面价值（面值）125、closing entries 结转分录126、useful life 可使用年限127、worksheet 工作底稿128、cash equivalents 现金等价物129、cash on hand 库存现金130、deposit in bank accounts 银行存款131、liquidity 流动性132、demand deposit accounts 活期存款账户133、saving accounts 储蓄账户(属于定期存款的一种) 134、money order 汇票135、cashier’s check 银行本票136、certified check 保付支票137、segregation of duties 职责分离138、disbursement 支出139、internal control 内部控制140、bank statement 银行对账单141、bank vault 银行金库（保险库）142、bank reconciliation 银行存款余额调节表143、deposit in transit 在途存款144、NSF check（not sufficient fund）存款余额不足145、outstanding check 未兑付的支票146、overdraft 透支147、petty cash 备用金148、custodian 保管人149、voucher 凭单150、reimburse 补足151、imprest system 定额备用金制度152、replenish petty cash 补充备用金153、time deposits 定期存款154、demand deposits 活期存款155、idle cash 闲置现金156、cash management 现金管理157、credit sale 赊销158、on credit 赊账159、contra asset account 资产备抵账户160、bad debts 坏账161、allowance method 备抵法162、direct write-off method 直接核销法163、write off 冲销, 核销164、allowance for doubtful account 坏账准备165、percent of sales method 销售百分比法166、accounts receivable method 应收账款法167、percent of accounts receivable method 应收账款余额百分比法168、aging of accounts receivable method 应收账款账龄分析法169、notes receivable 应收票据170、promissory note 本票171、maturity date 到期日172、principal of the note 票据的本金173、honored Note 到期能如期兑换的票据174、dishonored Note 到期不能如期兑换的票据175、factoring fee 贴现的费用176、maturity date of a note 票据到期日177、cost of goods sold (COGS) 销售商品的成本178、perpetual system 永续盘存制179、periodic system 定期盘存制180、trade discount 商业折扣181、purchase discounts 采购折扣182、credit terms 信用条款183、credit period 信用期间184、cash discount 现金折扣185、purchase returns and allowances 购买退回和折让186、FOB destination 到岸交货187、FOB shipping point 离岸交货188、sales returns and allowances 销售退回和折让189、goods in transit 运输途中的商品190、goods on consignment 委托代销商品191、goods that are damaged or obsolete 损毁和陈旧的商品192、consignee 受托方193、consignor 委托方194、specific identification 个别计价法195、first-in, first-out (FIFO) 先进先出法196、last-in, first-out (LIFO) 后进先出法197、weighted average 加权平均法198、lower of cost or market (LCM) 成本与市价孰低法199、current replacement cost 现行替代成本200、net realizable value 可变现净值201、cost flow assumptions 成本流转假设202、wholesale market 批发市场203、retail market 零售市场204、duties 关税205、trade discounts 商业折扣206、list price 标价207、purchase discounts 购买折扣208、discount period 折扣期209、sales discounts 销售折扣210、gross method 总价法211、net method 净价法212、transportation cost 运输成本213、accelerated depreciation method 加速折旧法214、amortization 摊销215、betterment 改善、改良216、capital expenditures 资本性支出217、copyright 版权218、declining-balance method 双倍余额递减法219、depreciation 折旧220、discarding plant assets 固定资产的报废221、franchises and licenses 特许经营权、专营权222、goodwill 商誉223、impairment 减值224、intangible assets 无形资产225、lump-sum purchase 一揽子购买226、land improvement 土地改良227、leasehold 租赁228、leasehold improvement 租赁资产改良229、lessee 承租人230、lessor 出租人231、limited life 有限的使用寿命232、ordinary repairs 日常修理233、patent 专利234、plant assets 固定资产235、revenue expenditures 收益性支出236、salvage value 残值237、straight-line depreciation 直线法折旧238、trade mark or trade name 商标权239、units of production depreciation 生产总量法折旧240、depletion 折耗241、surveying cost 勘探成本242、standing timber 建筑用材料243、oil and gas reserves 石油和天然气储备244、mineral deposits 矿藏245、thermal energy sources 热能源246、available-for-sale (AFS) securities 可供出售的金融资产247、amortized cost 成本摊销248、bond 债券249、consolidated financial statements 合并财务报表250、cost method 成本法251、debt and equity securities 债权投资和股权投资252、effective interest 实际利息253、exert 产生（影响），行使（职权）254、equity method 权益法255、equity securities with controlling influence 具有控制的权益投资256、equity securities with significant influence 具有重大影响的权益投资257、fair value 公平价格258、held-to-maturity (HTM) securities 持有至到期投资259、investor 投资方260、investee 被投资方261、investment portfolio 投资组合262、investment in debt securities 债务证券投资263、long-term investments 长期投资264、long-term investments in equity securities 长期股权投资265、nominal rate of interest 名义（票面）利率266、parent company 母公司267、premium and discount 溢价和折价268、short-term investments 短期投资269、subsidiary company 子公司270、significant influence 重大影响271、trading securities 交易性证券272、unrealized gain (loss) 未实现的利润或损失273、current liabilities 流动负债274、long-term liabilities 非流动负债（长期负债）275、sales tax payable 销售税金276、payroll liabilities 应付工资（薪酬）277、payroll deductions 薪酬扣款278、unemployment taxes 失业税279、FICA tax 联邦社会保险税280、estimated liabilities 预计负债281、contingent Liabilities 或有负债282、warranty 产品质量保证283、pending litigation 未决诉讼284、guarantees of indebtedness 债务担保285、natural disasters 自然灾害286、term bonds and serial bonds 定期债券与不定期债券287、unregistered bonds and registered bonds 无记名债券和记名债券288、secured bonds and unsecured bonds 有担保债券和去担保债券289、convertible bonds 可转换公司债券290、callable bonds 可赎回公司债券291、bond payable 应付债券292、market rate 市场利率293、contract rate 票面利率294、Issuing bonds at par 债券平价发行295、bond discount or premium 债券折价或溢价296、bond retirement 债券偿还297、maturity 到期298、installment note 分期付款票据299、mortgage notes and bonds 抵押票据和抵押债券300、straight-line amortization method. 直线摊销法301、effective interest amortization 实际利率摊销法302、corporation 股份公司303、stockholders' equity 股东权益304、authorized stock 核定股本305、par value stock 有面值股票306、no-par value stock 无面值股票307、stated value stock 设定面值股票308、retained earnings 留存收益309、paid-in capital 实收资本310、common stock 普通股311、preferred stock 优先股312、treasury stock 库存股票313、reissuing 重新发行314、retiring stock 股票注销315、cumulative preferred stocks 积累优先股316、market value per share 每股市价317、premium in stock 股票溢价318、stated dividend 固定股利319、horizontal analysis 水平分析320、vertical analysis 垂直分析321、solvency 偿债能力322、working capital 营运资本323、current ratio 流动比率324、acid-test ratio 速动比率325、accounts receivable turnover 应收账款周转率326、inventory turnover 存货周转率327、debt-to-equity ratio 负债与股东权益比率328、times interest earned 利息保障倍数329、profit margin 边际利润率330、return on total assets 总资产收益率331、return on common stockholders’equity 股东权益收益率332、price-earnings ratio 市盈率333、dividend yield 股利收益率334、total asset turnover 总资产周转率335、audit 审计336、CPA 注册会计师337、assurance 可信性保证338、audit of financial statements 财务报表审计339、agreed-upon procedures 执行商定程序340、compilation 编制341、high levels of assurance 高保证水平342、moderate levels of assurance 中等保证水平343、credibility 可信性、可信程序344、reliability 可靠性、可靠程序345、relevance 相关、相关性346、continuing professional education(CPE) 职业后续教育347、A uniform CPA examination 统一注册会计师考试348、professional skepticism 职业谨慎349、objectivity 客观，客观性350、professional competence 专业胜任能力351、Senior/CPA-in-charge 项目经理352、audit engagement letter 业务约定书353、recurring audit 连续审计、常年审计354、materiality 重要性355、exceed the materiality level 超过重要性水平356、approach the materiality level 接近重要性水平357、an acceptably low level 可接受的低水平358、the overall financial statement level and in related 财务报表层面和359、account balances and transaction levels 相关账户、交易层面360、misstatements or omissions 错报或漏报361、aggregate 累计362、subsequent events 期后事项363、contingencies 或有事项364、audit risk 审计风险365、inherent risk 固有风险366、control risk 控制风险367、detection risk 检查风险368、inappropriate audit opinion 不恰当的审计意见369、material misstatement 重大错报370、analytical procedures risk 风险性测试风险371、substantive tests of the detail risk 细节测试风险372、tolerable misstatement 可容忍错报373、the combined level of inherent and control risks 固有风险和控制风险的综合水平374、the acceptable of detection risk 可接受的检查风险375、planned assessed level of control risk 计划评估的控制风险376、audit evidence 审计证据377、tests of control 控制测试378、substantive procedure 实质性程序379、sufficiency of audit evidence 审计证据的充分性380、appropriateness of audit evidence 审计证据的恰当性381、assertions 认定382、existence or occurrence 存在或发生383、completeness 完整性384、audit sampling 审计抽样385、error 错误386、anomalous error 偶发性错误387、expected error 预期误差388、population 总体389、sampling risk 抽样风险390、non-sampling risk 非抽样风险391、sampling unit 抽样单位392、statistical sampling 统计抽样393、exercise professional judgment 做出专业判断394、business risks(of the client) 经营风险395、management response thereto 管理当局的对策396、appropriateness 适当性397、accounting estimate 会计估计398、coordination 协调399、review 复核400、error 错误401、fraud 舞弊402、internal audit personnel, internal audit's 内部审计人员403、internal audit reports 内部审计报告404、adequate accounting and internal control system 适当的会计和内部控制系统405、accounting system 会计系统406、internal control system 内部控制系统407、control environment 控制环境408、control procedure 控制程序409、compliance test 符合性程序410、test of contro 控制测试411、walk-through test 穿行测试412、management letter 管理建议书413、material weakness in internal control 内部控制的重大缺陷414、risk assessment 风险评估415、control activities 控制活动416、information 信息417、communication 沟通418、monitoring 监督419、audit report 审计报告420、the truthfulness of the audit report 审计报告的真实性421、the legitimacy of the audit report 审计报告的合法性422、entity 被审计单位、客户423、addressee of the audit report 审计报告的收件人424、unqualified opinion 无保留意见425、qualified opinion 保留意见426、disclaimer of opinion 无法表示意见427、adverse opinion 否定意见428、introductory paragraph 引言段429、scope paragraph 范围段430、opinion paragraph 意见段431、explanatory paragraph 说明段432、material 重要433、professional language 专业术语434、scope limitation 范围限制435、unadjusted events 未调整事项436、adequately disclosed 适当披露437、the extent of impact on the financial statements 对会计报表反映的影响程序438、audit report on special purpose engagements 特殊目的的审计报告。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STATEMENTOperating Results 经营业绩Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率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 profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Equity loss of affiliates 子公司权益损失Profit before tax 税前利润taxes 税项Profit for the period 本期利润Net loss 净损失Net Margin 净利率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 to Equity Holders of the Company 归属于本公司股东所有者的净利润Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）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Intersegment eliminations 公司内部冲销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 ordinaryequity 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 earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益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Equity Compensation 权益报酬Weighted Average Diluted Shares 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）Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）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OA（Operating Assets）经营性资产OL（Operating Liabilites）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NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产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Hong Kong listed investments, 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Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank 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Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Deferred tax liabilities 递延税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三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Treasury 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Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity 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Inerim 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Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash 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Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备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Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 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）/ 增加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 （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额11 / 11。
业务动态英语
业务动态英语
今天我们来谈谈业务动态英语。
在商业领域中，了解和掌握业务动态英语是非常重要的，因为它涉及到公司的运营、市场营销、销售业绩、财务状况等方面。
以下是一些常见的业务动态英语词汇和短语：
1. Revenue –收入
2. Profit –利润
3. Sales –销售额
4. Market share –市场份额
5. Gross margin –毛利率
6. Net income –净收入
7. Return on investment (ROI) –投资回报率
8. Break-even point –盈亏平衡点
9. Cash flow –现金流
10. Accounts payable –应付账款
11. Accounts receivable –应收账款
12. Debt –债务
13. Equity –股权
14. Balance sheet –资产负债表
15. Income statement –损益表
16. Cash flow statement –现金流量表
17. Business plan –商业计划书
18. Marketing strategy –市场营销策略
19. Sales forecast –销售预测
20. Cost analysis –成本分析
以上是一些常见的业务动态英语词汇和短语，掌握这些词汇和短语可以帮助我们更好地理解和分析公司的运营和财务状况。
同时，也可以在商业谈判和沟通中更加流畅和自信地表达自己的观点和想法。
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5. Cost, revenue and financial performance5.1 Cashflow and the art of survival5.1.1 The impact of financial pressures onshipowners’decisionsl Every company face the challengeØDuring prosperous periods…ØIn recessions …l Shipping market is like a marathon race …, …what sorts out the winners from the losers isfinancial performance (财务业绩）.l An example of a ship sale decision (Fig.5.1)l The company with a weak cashflow and noreserves gets pushed out during depressionsl The company with a strong cashflow buythe ships cheap and survives to make profit innext shipping boom.5.1.2 Financial performance and investment strategy l investment strategy(投资策略)在各种股票、债券、商品和不动产中进行投资选择、分配资产的计划。
l The three key variables with which shipowners to achieve financial performance ：1.the revenue2.the cost3.the methodl Cashflow model(see Fig 5.2)5.1 Cashflow and the art of survivalFig.5.25.1.2 Financial performance and investment strategyNew ship Old ship Single-purpose shipMulti-purpose shipDebt financingEquity financingInvestment strategy Trade off5.1.2 Financial performance and investment strategy5.1.3 The classification of costsl The shipping industry has no internationally accepted standard cost classification.l Here costs are classified into five categories(P.156):ØOperating costØPeriodic maintenance costsØVoyage costØCapital costØCargo handling costl There are two important cost-related principles:ØCost and ageØCost and size17,038 12,3685.1.4 Ship age and the supply price of freight l The structure of cost of new and old ships is different (see Fig.5.3)5.1 Cashflow and the art of survivalFig.5.3Øout-of-pocket expenses (垫付费用）ØLayup point (停止运营点，封存点）ØPostponable cost (可递延成本，又称deferrable cost ）指预付租金或保险费等须在以后才确认其数额的成本。
l When the owner will probably lay the ship up?l Will the ship come out of layup?---It dependents on whether there is the necessary to pay periodic maintenance cost (or whether their old ships have an economic future).5.1 Cashflow and the art of survival 5.1.5 Unit costs and economies of scalel Economies of scalel Ship’s annual cost per dwtOC+PC+VC+CHC+KC=DWTC: cost per dwt per annum5.1 Cashflow and the art of survival 5.1.5 Unit costs and economies of scalel Economies of scalel Ship’s annual cost per dwtl Economies of scale in bulk shipping (Tab.5.1)Tab.5.1Major cost of running a bulk carrier (Fig.5.4 with general cost classification )5.2.1 Operating cost (Tab.5.2)l Crew costl Store and consumables l Repairs and maintenance l Insurance lGeneral cost5.2 The cost of running shipsFig. 5.4Tab.5.25.2.2 Periodic maintenance 5.2.3 Voyage costl Fuel cost l Port charges lCanal dues5.2.4Cargo handling costs5.2 The cost of running shipsTab.5.2Tab.5.4The classification of costOperatingcostPeriodicMaintenancecostsVoyagecostCapitalcostCargohandlingcost*Crew cost*Store and consumables *Repairs and maintenance *Insurance*General cost* Fuel cost* Port charges* Canal dues*Cash*Reserves*Loan*Equitycapital*Loading*Discharge*Cargoclaim*Interimdry-docking* SpecialsurveyReview5.3The capital cost and financial performancel Cash terms (付现条件)l Capital cost may appear in the cashflow in three ways:ØFirst, initial purchaseØSecond, cash payment to bank or equity investorsØThird, cash received from the sale of vessel5.3The capital cost and financial performance5.3The capital cost and financial performancel Depreciation(折旧)l Bookkeeping(簿记)l Capital expenditure(资本支出，固定资产支出)l Profit and cashflow when purchasing vessel with cash or with loan (Tab. 5.6 ,Tab.5.7)5.3The capital cost and financial performance 5.3.2 Cashflow costs and ‘gearing’l To purchase a new ship for cash will have no further cash costs and can survive on a freight rate equal to operating and voyage costs(P.174).l To borrow full or part of the purchase price from a bank will …?——loan will increase the Fixed cost.l Gearing ratio: the ratio of debt to equity (资产与负债的比率)5.3The capital cost and financial performance5.3The capital cost and financial performance 5.3.4 Taxationl There are opportunities for shipowners to avoid tax by making use of the many flags of registrationwhich exempt shipping companies from taxation.5.4.1 The classification of revenue5.4The revenue calculationBareboat charterTime charter Voyage charter Cargo handling costChartererShipowner5.4.1 The classification of revenuel Operating costl Voyage costl Fixed hire l Capital costBareboat charter lVoyage cost l Fixed daily(monthly) hire l Capital costl Operating cost Time charter Loading/unloading termsl Freight charges l Capital costl Operating costl Voyage costVoyage charter Cargo handling cost Charterer Shipowner5.4.2 Freight revenue and productivityShip’s productivity : measured in ton miles per annum (E5(6), E5(7)) Freight ratesFuel cost Trade offlower costLower incomeOptimum speed5.4.2.1 Optimizing the operating speedTab.5.85.4.2 Freight revenue and productivity5.4.2.2 Maximizing loaded days at sea(E5(8)), Tab.5.95.4.2.3 Deadweight UtilizationIn conclusion, …Cashflow analysis methodsØCredit analysis (信用分析)ØDiscount cashflow method (现金流量折现法)5.5.1 VCF analysisTab.5.10 l Table 5.10Q: What information needed to make the VCF?5.5.2 ACF analysisl Table 5.11ACF for 280,000 dwt tanker built 1976Scrapped at fourth surveyTab.5.115.5.2 ACF analysisl Table 5.12ACF for 280,000 dwt tanker built 1980traded trough fourth surveyTab.5.125.5.2 ACF analysisØOverdraft (overdraw) 透支ØWrite-off 摊销、冲销、注销ØWorking capital 运用资本，流动资本，周转资本(资金)ØForeclosure 没收，取消抵押品赎回权l ACF can provide ……for making decision.Charter 2Owner have to have the tanker epoxy coated that cost $3million; Charter rate: 1st year—$12000/day, 2st year—$14000/day······7st year —$24000/day;at the end of the charter to by the ship by $45million.5.5Computing the cashflow 5.5.3 DCF analysisl Table 5.13ØSound investment 稳妥的投资ØEpoxy coated 环氧树脂涂层的ØDiscount rate 贴现率，折现率ØDiscount factor 折现因数ØNet Present Value (NPV) 净现值5.5.4 Net Present Value (NPV) 净现值),,/()()(1t i F P CO CI i NPV nt t ∑=−=CI 、CO ——分别是现金流入量和流出量；i ——折现率，一般根据全社会、部门、行业或项目规定的基准收益率（i ）或设定的最低期望收益率而定；(CI-CO)t ——第t 年的净现金流量。