会计词典(中英文对照)

a basket of currencies
一揽子货币，一篮子货币
A/C payee only
只可转帐
abacus
算盘
abandoned property
废弃财产abandoned property option
财产废弃选择权abandonment charge
报废支出，废弃费用abandonment option
放弃选择权abandonment value 废弃价值abatement claim
减价要求
ABC inventory system
ABC存货制度ability to bear criterion
承受能力，承受能力标准
abnormal cost 非正常成本
abnormal
depreciation
非正常折旧
abnormal exchange
非正常交易，非正常
行市
abnormal gain
非正常收益
abnormal item
例外项目,特殊项目,
非正常项目
abnormal loss
非正常损失
abnormal profit
非正常利润
abnormal rate of
return
非正常投资回报率
abnormal return
非正常报酬
abnormal risk
非正常风险
abnormal spoilage
非正常毁损
abnormal waste
非正常损耗
above par
高于面值
above-the—line
经常项目,线上项目
[损益表]
above-the-line
expenditure
经常项目支出，线上
项目支出[损益表］
above—the—line
receipt
经常预算收入,线上
项目收入［损益表］
absence rate
缺勤率
absenteeism rate
缺勤率
absolute
acceptance
无条件承兑
absolute
assignment
无条件转让
absolute bond
无附加条件债券
absolute contract
无附加条件合同
absolute cover
绝对保险范围
absolute discharge
无条件豁免，无条件
解除债务
absolute
endorsement
无条件背书
absolute error
绝对误差
absolute fixed cost
固定成本，绝对固定
成本
absolute fixed peg
system
绝对联系汇率制
absolute
inheritance
绝对继承权
absolute liability
绝对赔偿责任
absolute ownership
绝对所有权
absolute par
固定票面价,不变票
面价
absolute quota
绝对配额
absolute
subscription
确定条件的募集
absolute title
绝对产权
absolute total loss
实际全损
absolute value error
绝对值误差
absorbed burden
已分配费用,已分摊
费用
absorbed cost
已吸收成本，已分摊
成本
absorbed expense
已分配费用,已分摊
费用
absorbed
overheads
已分配经常费用,已
分摊经常费用
absorption
分配,分摊，吸收
absorption account
分摊账户，计价账户
absorption costing
分摊成本法，吸收成
本法
absorption pricing
分摊法定价
absorption rate
分配率,分摊率，吸收
率
abstract of account
账户概要,账户摘要
abstract of posting
过账分录表
abstract of title
产权证明,产权说明
书
abstracts
概要，摘要
accelerated debt
maturity
提前还债期限
accelerating
premium
累进奖金
acceptability test
可接受性测试
acceptable audit
risk
可接受审计风险
acceptable quality
level
可接受质量水平
acceptance
承兑,认付
acceptance
payable
应付承兑票据
acceptance
agreement
承兑契约
acceptance and
guarantee
承诺与保证
acceptance bank
承兑银行
acceptance by
intervention
参与承兑，参加承兑
acceptance
certificate
验收证明
acceptance charge
承兑费
1
acceptance commission
承兑手续费,承兑佣金
acceptance condition
承兑条件acceptance credit 承兑信用acceptance declaration
承兑申报单acceptance fee
承兑手续费acceptance for honour
代承兑,信用担保承兑
acceptance house 承兑银行，承兑所acceptance in blank 空白承兑acceptance inspection
验收
acceptance letter of credit
承兑信用证acceptance line
银行承兑限额acceptance market 票据市场，票据贴现市场
acceptance
maturity
承兑票据到期日
acceptance
maturity record
承兑汇票到期记录
acceptance of
engagement
接受委托
acceptance period
承付期
acceptance
receivable
应收承兑票据
acceptance register
承兑票据登记簿
acceptance testing
验收测试，验收检查
accepted bill
已承兑汇票
accepted bond
已承兑债券
accepted draft
已承兑汇票
accepting bank
承兑银行
accepting house
承兑机构，承兑银行
accepting rate of
exchange
外汇承兑率
acceptor
承兑人[银行],接受
人［契约］
access
存取
access capability
存取能力
access control
存取控制
access control
verification
存取控制验证
access cycle
存取周期
access routine
存取程序
access value
存取值
accession
财产自然增益
accession tax
财产增益税
accessor
存取器
accessory contract
附带合同，附带合约
accessory product
副产品
accessory risk
附加险
accident and health
plan
意外和健康保障计
划
accident death
benefit
意外死亡赔偿金，工
伤死亡抚恤金
accident insurance
意外事故险,意外险
accommodating
bank
通融银行
accommodation
allowance
住宿津贴
accommodation bill
通融票据
accommodation
draft
通融汇票
accommodation
endorsement
通融背书
accommodation
endorser
通融票据背书人
accommodation
kite
空头支票，欠单
accommodation
note
通融票据
accommodation
parties
通融票据关系人
accommodation
purchase
优惠采购
accommodation
risk
通融险
accommodator
资金融通者,贷款人
accord and
satisfaction
和解和清偿，应允和
清偿
account
账户，会计科目
account analysis
账户分析
account analysis
approach
账户分析法
account balance
账户余额
account chart
会计科目表
account
classification
账户分类
account closing
method
账结法
account closing
procedure
结账程序，结账手续
account code
账户编号,会计科目
编号
account days
放账日期
account distribution
账户分配
account due
到期账款
account executive
客户主管
account flow chart
账户流程图
account form
账户格式,账户式
account form
balance sheet
账户式资产负债表
account in arrear
积欠账目
account in dispute
有争议账目
account in transit
未达账项，在途账
account in trust
信托账户
account note
会计科目单，账目单
account number
账号,账户编号
2
account of the exchequer
国库账
account paid
付讫
account payable master file
应付账款主档案account payee
收款人账户account receivable programme
收账程序
account sales
承销清单,销售清单account settled
结算，已结清账目account title
会计科目,账户名称account transfer
转账科目
account transfer memo
转账通知单accountability
经管责任，问责性accountability approach
经管责任观，受托责任观accountability unit 责任单位accountable person
责任人
accountancy
会计学,会计业务
accountancy
service
会计事务,会计服务
accountant
会计人员,会计师
accountant general
总会计师，会计长
accountant in
charge
会计主管，主办会计
accountant's
certificate
会计师证明书
accountant's fee
会计师费
accountant’s
handbook
会计师手册
accountant’s report
会计师报告
accountant’s
responsibility
会计师职责
accounting
会计
accounting activity
会计工作，会计业务
accounting
adjustment
账务调整
accounting affairs
会计事务
accounting
alternatives
备选会计方法
accounting
approach
会计方法
accounting archives
会计档案
accounting
assumption
会计假设
accounting base
会计基础
accounting based
on shift
分班核算
accounting based
on task
单项任务核算
accounting beta
会计贝他系数,会计
β系数
accounting book
会计账簿，会计账册
accounting by
counter
柜组核算
accounting centre
核算中心
accounting
changes
会计变更
accounting check
会计检查,会计稽核，
会计校验
accounting choice
会计选择
accounting clerk
记账员,会计员
accounting code
会计法规，会计条例
accounting concept
会计概念,会计观念
accounting
consultancy
会计咨询
accounting control
会计控制,会计管理
accounting
convention
会计惯例
accounting cost
会计成本,会计费用
accounting criteria
会计标准
accounting cycle
会计循环
accounting data
会计资料
accounting decision
会计决策
accounting
department
会计部,会计处,会计
科
accounting
disclosure
会计披露,会计揭示
accounting display
board
核算牌,核算板
accounting division
会计部门
accounting doctrine
会计学说,会计信条
accounting
document
会计凭证，会计文件
accounting element
会计要素
accounting entity
会计实体，会计主体,
会计单位
accounting entry
会计分录
accounting
equation
会计等式
accounting error
会计差错
accounting
estimate
会计估计
accounting ethics
会计职业道德,会计
专业道德
accounting event
会计事项
accounting
evidence
会计凭证
accounting
evolution
会计演进，会计演变
accounting
expertise
会计专长
accounting field
会计界，会计领域
accounting file
会计档案
accounting firm
会计师事务所,会计
公司
accounting for
income tax
所得税会计
accounting for
inventory
存货会计
accounting for joint
venture
合资企业会计，合营
会计
3
accounting for merger
合并会计accounting formula 会计公式accounting function 会计职能，会计功能accounting glossary 会计词汇accounting graph
会计图表,核算图表accounting guidelines
会计指南,会计指引accounting historiography
会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标，核算指标accounting information
会计信息，会计资讯accounting item
账项，账目accounting language
会计语言accounting law
会计法
accounting legislation
会计立法
accounting
literature
会计文献，会计学文
献
accounting loss
会计损失
accounting manual
会计手册,会计工作
守则
accounting
measurement
会计计量
accounting
mechanism
会计机制
accounting method
会计方法
accounting model
会计模式
accounting
objective
会计目标
accounting officer
会计主任,会计主管
accounting
organisation
会计组织
accounting period
会计期间，会计报告
期
accounting
personnel
会计人员
accounting
philosophy
会计哲学
accounting policy
会计政策
accounting policy
change
会计政策变更
accounting
postulate
会计假设,会计假定
accounting practice
会计实务,会计惯例,
会计师事务所
accounting
principles
会计原则,会计原理
accounting
procedure
会计程序
accounting process
会计处理程序,会计
过程
accounting
profession
会计职业,会计专业,
会计行业
accounting profit
会计利润
accounting
programme
记账程序
accounting rate of
return
会计报酬率
accounting ratio
会计比率，财务比率
accounting record
会计记录,会计簿籍
accounting
reference date
会计参照日
accounting
reference period
会计参照期间
accounting reform
会计改革
accounting
regulation
会计法规,会计规范
accounting report
会计报告,会计报表
accounting
representation
会计反映
accounting
responsibility
会计责任
accounting routine
会计程序
accounting rule
会计规则
accounting service
会计服务
accounting
software
会计软件
accounting
software package
会计软件包
accounting staff
会计工作人员
accounting
statement
会计报表
accounting
supervision
会计监督
accounting system
会计制度，会计系统
accounting
technique
会计技术
accounting tems
会计术语
accounting
terminology
会计名词，会计术语
accounting theory
会计理论
accounting
thoughts
会计思想
accounting
treatment
会计处理
accounting trend
会计趋势，会计动态
accounting unit
会计单位,账务处理
单位
accounting
valuation
会计计价,会计估价
accounting voucher
记账凭证
accounting work
会计业务,会计工作
accounting year
会计年度
accounts payable
应付账款
accounts payable
ledger
应付账款总账,应付
账款分类账
accounts payable
period
应付账款期
accounts payable
register
应付账款登记簿
accounts prepaid
预付账款，预付货款
accounts receivable
4
应收账款
accounts receivable ledger
应收账款总账，应收账款分类账accounts receivable period
应收账款期accounts receivable turnover
应收账款周转率accreditation
评审
accredited party
授信买方accreditee
信用证接受人，信用证受益人accrediting party
信用证开立方accreditor
信用证申请人accretion of capital 资本增值
accrual accounting 权责发生制会计，应计制会计
accrual accounting model
应计会计模式accrual basis
权责发生制,应计制accrual concept
权责发生概念，应计
概念
accrual date
应收应付日期，应计
日期
accruals
应计项目
accrued asset
应计资产
accrued basic wage
应计基本工资
accrued bonus
应计奖金
accrued
depreciation
应计折旧
accrued dividend
应计股利
accrued expense
应计费用
accrued income
应计收益
accrued interest
payable
应计未付利息
accrued interest
receivable
应计未收利息
accrued item
应计项目
accrued liability
应计负债
accrued loss
应计损失
accrued payable
应计未付款项
accrued payroll
应计未付工资
accrued pension
cost
应计养老金成本
accrued profit
应计利润
accrued
receivables
应计未收款项
accrued rent
应计租金
accrued revenue
应计收入
accrued tax
应计税款，应付税款
accrued wage
应计未付工资
accumuated
dividend
累计股利
accumulated
amortisation
累计摊销,累积摊销
accumulated
apportionment
累计分配，累积分配
accumulated cost
累计成本,累积成本
accumulated deficit
累计亏损,累积亏损
accumulated
depletion
累计折耗,累积折耗
accumulated
depreciation
累计折旧;累积折旧
accumulated
earnings
累计收益
accumulated error
累计误差
accumulated fund
累积基金
accumulated
income
累计收益
accumulated profit
累计利润
5
B Share
B股
baby bond
小额债券
back charge
决算后费用
back duty
欠税,补缴税款
back freight
退货运费
back money
拖欠款;逾期未付款back order
缺货;延期交货
back order memo 延期交货通知书back pay
欠薪
back rent
欠租
back salary
欠薪
back-door financing 秘密融资;后门融资back-door listing
借壳上市
backed bond
担保债券
backlog
积压
back—to-back credit 相对信用；转接式信
用;背对背信用
back—to—back
loan
易币贷款
backtrack search
追踪查找
back—up
后备；后援
back—up copy
副本
back—up diskette
后备软盘
backward
integration
反向兼并
backward
supervision
反向监控
backward tracing
反向追踪
backwardation
延期交割费
bad and doubtful
loans
呆滞及不良贷款
bad asset
不良资产；呆滞资产
bad buy
赔本买卖
bad claim
不良债权
bad debt
坏账
bad debt expense
坏账费用
bad debt insurance
坏账保险
bad debt loss
坏账损失
bad debt provision
坏账准备
bad debt ratio
坏账比率
bad debt recovery
坏账收回
bad debt write-off
坏账冲销
bad debts
recovered account
坏账收回账户
bad loan
不良贷款
bad title
失效产权;无效所有
权
badges of trade
交易标志
bail bond
保释担保;保释担保
书
bailee
受托人
bailer
寄托人;委托人
bailment
财务委托
bailment of goods
受托保管货品
bailout method
投资残值计算法
bailout payback
method
投资残值回收期计
算法
bailout period
委托期
balance
余额；结余；结存
bear
抛空投机;空投；卖空
bear account
空头账户（指在证券
交易所做空头）
bear and bull
买空卖空
bear bond
看跌债券;熊债券
bear campaign
抛空风
bear clique
空头集团
bear compaign
卖空风潮;压价风潮
bear covering
补空
bear drive
卖空潮
bear market
市价疲软
bear operation
卖空行为
bid deposit
投标押金
bid guarantee
投标担保；承包担保
bid price
投标价格
bid rate
投标价
bilateral agreement
双边协议
bilateral arbitrage
双边套汇
bilateral assistance
双边援助
bill broker
票据经纪人
bill clearing
票据清算
bill collection
票据托收
bill of estimate
估价单
bill of exchange
汇票
bill of export or
import
货物进出口报单
black figure
余额
black market
黑市
blank account book
空白账簿
blank credit
空白信用汇票
blank invoice
空白发票
blank receipt
空白收据
blind trust
隐蔽信托
block allocation
整笔拨款
blue-chip
corporation
蓝筹公司
board lot
手
bond indenture
债券信托契约
bond insurance
债券保险
bonded
indebtedness
担保债务
bonded store
保税仓库；保税物料
bonus share
6
红股
book debt
账面债务
bookkeeping
procedure
记账程序
borrowing plan
借款计划
bought and sold
note
买卖单据
branch bank
account
分行账户
budget account
预算账户
bull bond
看涨债券
business contract
营业合同
buying rate
买进汇率;买入价
7
cable confirmation 电报确认书
cable credit
电传信用证
cable draft
电汇汇票
cable order
电报订货；电表订单cable rate
电汇汇率
cable transfer
电汇
call deposit
通知存款；活期存款call in advance
预收股款
call in arrear
催缴逾期股本
call loan
短期贷款
callable bond
可提前赎回债券callable capital
通知即缴股本callable loan
通知放款canceled bond
已注销债券cancellable lease 可解除租约capacity level
生产能力水平capacity limit
生产能力极限
capacity loading
生产能力负荷
capital adequacy
ratio
资本充足率
capital adjustment
account
资本调整帐户
capital appraisal
资本评估
capital appreciation
资本增值
capital asset
资本资产；长期资产
capital assurance
资本保险
cargo certificate
海运货物保险合同
cargo claim
货运索赔
cargo insurance
rate
货物保险费率
carried interest
附带权益
carry-back of loss
亏损转回
carrying amount
账面金额
cash basis
现金收付制
cash bonus
现金红利
cash book
现金登记簿
cash budget
现金预算
cash collection
basis
收付实现制
cash distribution
rate
现金分配率
cash dividend
现金股利
casual audit
临时审计
casual expense
临时性费用
casual worker
散工
casualty and theft
loss
意外事故及盗窃损
失
casualty insurance
灾难保险
casualty insurance
proceeds
意外险收入
central bank
中央银行
central bank rate
中央银行贴现率
central clearing
house
结算中心
central clearing
system
中央结算制度；集体
交收系统
certificate of
compliance
合约完成证明书
certificate of
deposit
存款单
certificate of
exemption
豁免证明书
certificate of
indebtedness
国库券;借据
cessation of
business
停业
cession
转让财产权益
chain banking
连锁银行业务
chain discount
连锁折扣
chain index
连锁指数
check and balance
互相制衡
check commitee
稽核委员会
check list
核对项目清单
check mark
核对符号
check price
限价
check programme
检查程序
cheque account
支票账户
circular for
confirmation
通函确认
circular letter of
credit
循环信用证；流通信
用证
circular note
旅行支票
city collection
同城托收
civil action
民事诉讼
claim
索赔；债权
classificationof
accounts
帐户分类;会计科目
分类
claused bill
附条款票据
clearing balance
票据交换差额；结算
差额
close end
固定金额
closing
结账;结转
closing inventory
期末存货
code of banking
practice
银行营运守则
coefficient—norm
costing
定额成本法
collateral note
附担保品期票
collection
收账
collection method
收付实现制
columnar journal
多栏式日记账
commercial
accounting
商业会计
commercial invoice
商业发票
commission income
8
佣金收入
committed cost
约束成本
commodity fund
turnover
商品资金周转率
common cost
allocation
共同成本分摊
country collection
异地托收
credit advice
存款通知书；贷款通
知
credit fund
信贷资金
crown debt
国债；公债
currency exchange
货币兑换
current value
现值
customers account
应收账款
cyclical variation
循环变动
9
daily accounting
日常核算
daily statement
日报表
daily trading limit
每日价格上下限data base
数据库
data classification 数据分类
data conversion
数据转换
data file
数据档案
data storage
数据储存
date draft
定期汇票
date of acceptance 承兑日期
date of cancellation 注销日
day book
日记账
dead asset
无用资产
dead stock
呆滞存货
dead ticket
成交单
debenture coupon 债券利息票debenture interest
债券利息
debeture
债券
debit
借；借记；借方
debit-credit
bookkeeping
借贷记账法
debt instrument
债务票据
debt mortgage
抵押债务
debt-adjusting
债务调整
debts to assets
ratio
负债对资产比率
decentralised
accounting
分权制会计
decimal system
十进制
declaration of
dividend
分派股息公告
declared value
设定价值
declining balance
余额递减
decrement
减值
deductible loan
可扣除借款
deed of guarantee
保证契据
default cost
违约成本
default risk
违约风险
defeasance of debt
债务废除
deferral
递延账项
deferred asset
递延资产
deferred debit
递延借项
deferred posting
延期过账
deferred revenue
递延收入
deferred taxation
递延税项
deficit
赤字
delayed payment
延期付款
delinquent account
逾期未收账款
delivered duty paid
完税后交货
delivery by
instalment
分期交货
demand draft
即期汇票
demutualisation
股份化;股份制；将会
员制转为股份制
departmental
accounting
部门核算
departmental
costing
部门成本计算
departmental
expense
部门费用
depletable asset
折耗资产；递耗资产
deposit
存款；保证金;定金;
押金
deposit rate
存款利率
deposit slip
存款单
deposit-taking
company
接受存款公司
deprecation
expense
折旧费用
depreciated cost
折余成本
depreciation period
折旧期限
deregulation
放宽管制
design fee
设计费用
desired ending
inventory
预期期末存货
detailed audit
详细审计
determinable
income
固定收益
development
expense
开发费用
dialy cash balance
每日现金余额
differential cost
差量成本
differential duties
差别关税
differential fixed
cost
差量固定成本
diminishing asset
递耗资产
diminishing return
报酬递减
direct clearing
直接结算
direct expense
直接费用
direct material
直接材料
direct
out-of—pocket
costs
直接付现成本;直接
支付成本
direct quotation
直接报价
direct subsidy
直接补贴
directory file
目录文件
disbursement
insurance
船舶费用保险
disbursement
voucher
付款凭证
disclosure of
interest
权益披露
discount on bond
债券折价
discount operation
贴现操作
discounted cash
flow
折现现金流量
discounted payback
10
method
折现回收期法discretionary variable cost
酌量变动成本discriminant analysis
差别分析;判别分析法
dishonoured cheque
拒付支票disposable personal income
个人可支配收益disposal of fixed asset
固定资产清理;固定资产变卖
distorted income
不真实收益distress price
处理价
distribution in kind 实物分派；实物分配distributor
经销商diversification of risk
风险分散
dividend in kind
实物股利dividend option
股利期权
dividend paid
已付股利
dividend yield
股息率
document
文件;凭证
documentary
acceptance
跟单承兑
documentary draft
跟单汇票
dollar overhang
美元过剩
domestic loan
国内放款
domestic share
内资股
dormant asset
闲置资产
double entry
复式记账
double-check
双重核对
doubtful debts
provision
呆账准备;坏账准备
downside price
movement
价格走低
draw on one's
credit
凭信用借款
drawee bank
付款银行
drought reserve
财务困难准备金
dual pricing
双重定价法
due on demand
活期；即期
dutiable article
应课税商品
duty of secrecy
保密责任
duty paid certificate
完税凭证
dynamic ratio
动态比率
11
earmarked loan
专用贷款
earning power
盈利能力；收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test
收益测试economic accounting
经济核算economic appraisal 经济评估economic depreciation
经济折旧economic value
经济价值
effective cost
实际成本
effective exchange rate
实际汇率
effective tax rate
实际税率effectiveness audit 效用审计
efficient portfolio
有效投资组合electronic data processing
电子数据处理
eligible commercial
paper
有效商业票据
elimination entry
抵销分录
employee benefits
payable
应付福利费
employee liability
insurance
职工伤亡保险
employee pension
职工养老金
employee
retirement fund
职工退休基金
employee share
option
职工认股权
employee’s
insurance fund
职工保险基金
employment of fund
资金运作
endorse
背书
endowment annuity
养老年金
endowment profit
赞助盈利
enforceable
contract
强制执行合同;强行
执行合约
enlarged share
capital
已扩股本
enterprise income
tax
企业所得税
entreport trade
转口贸易
equal—cost line
等成本线
equilibrium analysis
均衡分析
equipment fund
设备基金
equipment
replacement
设备更新;设备重置
equity accounting
权益会计
equity capital
权益资本
equity contribution
投入资本
equity financing
股票融资
equity investment
权益投资
equity ownership
资本所有权;权益
equity value per
share
每股权益
error bound
误差界限
error of
computation
计算错误
error—free
operation
无错操作
estate agent
地产经纪人
estate duty
遗产税
estimated
assessment
估计评税
estimated cost
system
估计成本制度
Eurocheque
欧洲支票
Euro-commercial
paper
欧洲商业票据
Eurocurrency
欧洲货币
evergreen credit
常年信用
ex drawing
不支取利润
exception
审计异议;例外
exceptional item
例外项目；特殊项目
excess charge
超额费用
excess depreciation
过度贬值
excessive profit
超额利润
exchange
commission
兑付佣金
exchange fund bill
外汇基金票据
exchange parity
外汇平价
exchange rate
外汇汇率；汇率
exchange rate gap
汇率差额
exchange rate
quotation
汇率牌价
exchange ratio
交换比率
exchange
restriction
外汇限制
ex—dividend date
除息日
executory
consideration
待履行约定
exempt agreement
例外协议
exemption clause
免责条款
ex-factory pass rate
出厂合格率
expansion fund
发展基金
expected life
预期使用年限
expected variance
预计误差
expended
appropriation
已用拨款
expense account
费用账户
expense payable
应付费用
expense standard
费用标准
exponential curve
指数曲线
export letter of
credit
出口信用证
export quota
出口配额
export tariff
12
出口关税
extension and
footing
小计和合计
external exchange
对外交易
external loan
外债
extra dividend
额外股利
extraneous
earnings
额外收益
extraordinary profit
非常利润
13
facility
资金融通;信用安排factoring commission
让售佣金
factory cost
制造成本
fair presentation
公正表述
fair wear and tear 正常损耗
false accounts
假账
false reporting
虚假申报
fancy paper
热门证券
fault analysis
故障分析;失效分析fctory set price
出厂价格
feasible portfolio set
可行投资组合feathered asset
虚假资产；渗水资产fee tail
指定继承人的不动产
fellow-trader commission
同业佣金fidelity fund
互保基金
fiduciary fund
信托基金
field audit
现场审计
fieldwork allowance
外勤工作津贴
file directory
档案目录;文件目录
file ouput
档案输出
final beneficiary
最终受益人
finance charge
财务费用
finance department
财务部门
finance lease
accounting
融资租赁会计
financial accounting
财务会计
financial accounts
财务报表
financial condition
财务状况
financial data
财务数据
financial disclosure
财务状况披露
financial institution
金融机构
financial investment
金融投资
financial
management
财务管理
financial
programme
财务计划
financial settlement
财务结算
financial statement
财务报表
financing cost
理财成本
financing structure
融资结构
fine paper
有信用票据
firm contract
确定合同;确定合约
first mortgage
第一抵押权
fiscal agent
财务代理人
fiscal year
会计年度
fixed asset
固定资产
fixed budget
固定预算
fixed charge ratio
固定费用率
fixed intangible
asset
固定无形资产
fixed liability
固定负债
fixed overhead
固定管理费用
fixed premium
固定保险费
fixed rate bond
固定利率债券
fixed ratio
固定比率
fixed trust
固定信托
flat interest rate
统一利率
flexible budget
弹性预算
flexible price
弹性价格
floating exchange
rate
浮动汇率
floating loan
浮动贷款
floating price
浮动价格
floating stock
流通股
flow of cost
成本流转
flow—through
accounting
实交税收会计
fluctuation
波动；变动
footing
合计
forecast variance
预测差异
forecasted balance
sheet
预计资产负债表
foreign agent
account
国外代理商账户
foreign credit
海外信用证；海外信
贷
foreign currency
deposit
外币存款
foreign currency
translation
外币折算
foreign exchange
allocation
外汇分配制度
foreign exchange
dealings
外汇交易
foreign exchange
market
外汇市场
foreign exchange
quotation
外汇牌价
foreign exchange
speculation
外汇投机
foreign lending
国外贷款；境外贷款
foreign source
income
境外收益
foreign trade
financing
外贸资金融通
forex option
外汇期权
formal contract
正式合同
forward bargain
远期交易
forward delivery
远期交货
forward entitlement
远期权利
forward funding
提供远期资金
forward rate
远期汇率
forward trade
远期交易
14
foul bill of lading
不完全定单franchise tax
专营税
fraudulent disbursement
伪造支出fraudulent trading 欺诈性交易
free cash flow
自由现金流量
free rate
自由汇率
freehold land
永久地权
free-market economy
自由市场经济freight
运费
fringe benefit
附加福利
fringe wage
附加工资
frozen asset
冻结资产
full audit
全面审计
full cost
完全成本
fully paid share capital 已缴足股本
functional cost
职能成本
functional
obsolescence
功能性贬值
fund flow
资金流向
fund pool
综合投资
fundamental law
基本定律
funded debt
长期债务
funds flow
资金流转
funds statement
资金表
future delivery
期货；远期交货
future value
终值
15
gage
担保品;抵押品
gain and loss
损益;盈亏
gain on exchange 外汇盈余gardening expense 绿化费用garnishee order
第三债权人扣款申请
garnishee wage
扣发工资
gearing
资本负债率；杠杆比率
general agency
总代理
general economic risk
一般经济风险general expenses 总务费用
general journal
普通日记账
general liability
普通债务
general management trust 一般信托
general offer
全面收购建议general preferential
duty
普遍优惠关税
general purchasing
power
一般购买力
generalised audit
software
通用审计软件
gift tax
赠与税
giro bank
转账银行
giro cheque
转账支票
global bond
全球债券
godown charge
仓库费用
going concern
持续经营
gold standard
金本位
good faith
certificate
良好信用证书
goods and chattels
一般动产
goods in bond
保税货物
goods in transit
insurance
货运保险
goods received
note
商品收讫单
goodwill
商誉
government audit
政府审计
government
expenditure
政府支出
government loan
公债
government
securities
政府债券
grace period
宽限期
grant
补助金
green back
美钞
gross amount
method
总价法
gross budget
总预算
gross capital
formation
资本构成总额
gross domestic
investment
国内投资总额
gross expenditure
支出总额
gross export value
出口总值
gross investment
投资总额
gross liabilities
总负债
gross margin
毛利；边际贡献
gross pay
工资总额
gross price
总价
gross receipt
收入总额
gross sales
销售总额
group accounts
集团报表
group company
集团公司
group profit
集团利润
growth stock
成长股
guarantee fund
保证金
guaranteed credit
担保信贷
guaranteed fund
保证基金
guaranteed letter of
credit
保兑信用证
guaranteed liability
担保债务
guaranteed loan
担保贷款
guaranteed
mortgage
担保抵押
guaranteed reserve
保证准备金
guaranty fund
保证金
guild
行业协会；同业公会
16。