财务英汉字典对照

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财务行业术语英汉文对照

财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA (Certified Public Accountant) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。

财务会计英汉对照词汇表

accountant n.会计师，会计人员accounting n.会计，会计学accounting concept会计概念accounting element会计因素accounting entity会计主体accounting equation会计等式accounting information会计信息accounting period会计时期accounting principle会计原则accounting record会计记录accounting report会计报告accounting system会计系统，会计制度accrual-basis accounting权责发生制adequate disclosure充足表露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process剖析程序asset n.财富auditing n.审计balance sheet财富欠债表bookkeeper n.簿记员，记帐员bookkeeping n.簿记business n.公司，商经，经营cash-basis accounting现金收付制certified public accountants(CPAs)注册会计师，注册会计师chartered accountant特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n.客户，拜托人company n.公司conservatism n.稳重性consistency n.一致性controller n.主计长corporation n.公司cost accounting成本会计CPA firms注册会计师事务所debt n. 债务，欠款decision-making决议double-entry accounting system复式记帐系统executive n.高级管理人，行政部门expense n.花费financial accounting财务会计financial position财务情况financial statement财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n.展望going-concern concept连续经营概念governmental accounting政府会计historical cost历史成本income statement利润表、损益表income tax returns所得税申报表insolvent a.无偿付能力的internal control内部控制Internal Revenue Service (IRS)国内税收暑interpret v.解说、说明inventory n.存货journal n.日志帐jurisdiction n.司法部门liability n.欠债management accounting管理睬计management advisory管理咨询matching principle配比原则materiality重要性measure v.计量、衡量net income净利润net loss 净损失、净损失nonprofit organizations非营利组织objective principle客观性原则operating results经营成就owner ’s equity业主权益partnership n.合伙公司private businesses私营公司profit n. 利润、盈余public accounting公共会计realization principle实现原则render v.供给，提出revenue n.收入Securities and Exchange Commission (SEC)证券交易管理委员会single proprietorship独资公司solvent a.有偿付能力的tailored a.特定的tax statute税法transaction n.经济业务、交易withdrawals n.撤资，撤回yardstick n.标准、尺度2 会计循环account n.帐户accounting cycle会计循环accounting entry会计分录accounting procedure会计程序accounts payable对付帐款accounts receivable应收帐款adjusted trial balance调整后试算表adjusting entry调整分录advertising expense广告花费after-closing trial balance结帐后试算表allocate v.分派、分摊apportion v.分派、分摊balance n.余额balance sheet account财富欠债表帐户bank deposit slip银行帐单book of original entry原始分录帐簿calculate v.计算cash payments journal现金支出日记帐cash receipts journal现金收入日记帐check stub支票存根chronological record序时记录closing entry结帐分录closing the accounts结帐compound journal entry复合日志帐分录credit n. v.贷项、贷记credit balance贷方余额credit entry贷方分录debit n. v.借项、借记debit balance借方余额debit entry借方分录depreciation expense折旧花费double-entry accounting复式记帐会计、复式记帐制end-of-period adjusting entries期末调整分录footnotes n.附注general journal一般日记帐income statement account损益表帐户income summary account利润汇总帐户income tax payable对付所得税journal entry日志帐分录ledger n.分类帐ledger account分类帐帐户liquidity n.流动性，变现能力nominal account虚帐户operating expense营业花费，经营费用owner ’s capital业主资本permanent account永远性帐户post v. 过帐premium n.保险费、溢价profitability n.盈余能力property insurance财富险purchase journal购货日志帐real account实帐户retained earnings保存利润Salaries expense薪金花费sales journal销货日志帐sale receipt销货发票service revenue服务收入solvency n.偿债能力source document原始凭证special journal特种日志帐statement of cash flows现金流量表statement of owner’s equity 业主权益表statement of retained earnings保存利润表summarize v.加总、汇总telephone expense电话费用temporary account暂时性帐户unadjusted trial balance调整前试算表3 现金accounting record会算帐簿accounts payable对付帐款accounts receivable应收帐款bank account银行帐户bank charges银行手续费bank credit memorandum银行贷项通知bank debit memorandum银行借项通知 bank reconciliation银行余额调理表bank statement银行对帐单bond n. v.债券brokerage commission经纪人佣金cash account现金帐户cash dividend现金股利cash in bank银行存款cash on hand库存现金cash over and short现金溢缺cash payment journal现金支付日记帐cash receipts现金收入cash receipt journal现金收入日记帐cash register现金登记簿check n.支票checking account支票帐户controlling account统制帐户custodian保存人deposit n.存款deposit in transit在途存款dividend revenue股利收入fiscal period会计时期government bond公债income summary利润汇总interest date付息日internal control内部控制IOU ( 由 I owe you的读音缩略转义 ) 欠条long-term investment长久投资lower of cost or market (LCM)成本与市价孰低make change互换，找零头marketable debit security债务性有价证券marketable equity security权益性有价证券marketable security有价证券miscellaneous expense杂项费用miscellaneous revenue杂项收入money on deposit钱币存款money order汇款单notes receivable应收单据NSF (not sufficient funds)存款不足outstanding check未兑现支票petty cash备用金petty cash fund定额备用金postage n.邮费postdated check远期支票purchase price买价quoted market price挂牌市价replenish v.增补security exchange证券交易所short-term investment短期投资sinking fund cash偿债基金现金transaction n.交易，经济业务transportation in购货运费unrealized loss未实现损失voucher n.付款凭单4应收帐款account receivable n.应收帐款accounts receivable turnover应收帐款周转率adjusting entry调整会计分录aging 帐龄 (剖析)aging schedule帐龄剖析表allowance for doubtful accounts坏帐准备books n.帐簿credit department信贷部门，赊销管理部门credit loss信贷损失，赊销损失credit manager信贷经理，赊销管理经理credit ranking信誉评级credit risk信誉风险custody n.监护，管理indebtedness n.欠债 (额)installment plan分期付款计划internal control内部控制memorandum n.备忘录，内容纲要，买卖通知书negotiable asset可转让财富，可买卖财富net realizable value可实现净值operating cycle经营周期past due逾期sell on account赊销uncollectible accounts expense坏帐损失write off核销，冲减5 存货acquisition n.获得actual physical count实地清点average cost method均匀成本法balance sheet date财富欠债表日beginning inventory期初存货cost of goods available for sale可供销售的商品成本cost of goods sold销货成本current asset流动财富current replacement cost现时重置成本current period本期deflation n.通货，收缩ending inventory期末存货finished goods产成品first-in, first-out method (FIFO)先进先出法goods in process of manufacture在产品goods on hand存货，库存商品goods in transit在途商品gross profit method毛利法gross profit on sales销货毛利import duties入口关税inflation n.通货膨胀interim financial statement中期财务报表inventory n.存货inventory account存货帐户inventory measurement存货计量inventory sheet盘存表inventory valuation method存货计价方法last-in, first-out method (LIFO)后进先出法loss on inventory shortage存货欠缺损失lower of cost or market rule (LCM)成本与市价孰低原则manufacturing enterprise制造业公司merchandise n.商品，存货merchandise on account赊销商品merchandising enterprise商业公司net realizable value可变现净值net purchases购货净额net sales 销货净额preceding year从前年度periodic inventory system按期盘存制perpetual inventory system永续盘存制physical inventory实地盘存physical inventory system实地盘存制purchases account购货帐户purchases discount购货折扣purchase invoice购货发票purchases returns and allowances购货退回及折让rate of gross profit毛利率ratio of cost to selling retail price成本与销售价钱之比raw materials原资料receivables应收款项replacement cost重置成本retail business零售企业retail inventory method零售价钱法retail price零售价钱specific identification method个别辨识法subsidiary record明细记录taking a physical inventory存货的清点transportation-in购货运费vendor n. 卖主weighted average cost加权均匀成本weighted average method加权均匀法weighted average unit cost加权均匀单位成本6 固定财富above-average return超凡利润accelerated depreciation加快折旧accumulated amortization累计摊销accumulated depletion累计消耗accumulated depreciation累计折旧acquisition n.获取，获取allocation n.分派amortize v.摊销book value帐面值brand name品牌名称capital expenditure资天性支出capitalize v.资本化carrying value帐面净值cash flow现金流comparable可比的，有可比性的conservatively adv.守旧地contra-asset account财富对冲帐户copyright n.版权，专利权declining-balance method余额递减（折旧）法deplete v.消耗，用尽depreciable cost可供折旧成本depreciation n.折旧depreciation expense折旧费depreciation rate折旧率deterioration恶化，磨损disposal n.抛弃，处理double-declining-balance method双倍余额递减（折旧）法expensing n.花费化fair market value公正市价federal government联邦政府Financial Accounting Standards Board (FASB)财务会计准则委员会（美国）financial reporting财务报告franchise n.专营权，专卖权freight charge运输费generally accepted accounting principles通用会计准则goodwill n.商誉incidental cost附带成本income tax所得税installment plan分期付款协议intangible asset无形财富interest charge利息花费life-span生命期，生命周期long-lived asset长久财富natural resource自然资源net identifiable asset可确认净财富noncurrent adj.非流动性的normal return一般回报note payable对付单据obsolescence过时，裁减on due 到期patent n.专利，专利权physical substance实物形态plant asset长久财富prepaid expense预支花费present value现值property, plant & equipment固定财富research and development cost研究开发成本residual value残值revenue expenditure利润性支出round v.四舍五入sales tax销售税，花费税salvage value残值straight-line method直线（折旧）法tangible asset有形财富trade in 置换，以旧换新trademark n.商标useful life使用年限，有效年限weigh v.衡量7 流动欠债current liability流动欠债accounts payable对付帐款notes payable对付单据accrued liabilities应计欠债interest payable对付利息income taxes payable对付所得税unearned revenue预收收入impairment of assets财富减损commitments承付款项estimated liabilities预计欠债loss contingency或有损失8 长久欠债amortization of discount on bonds payable应付债券的折价摊销convertible bond可变换债券discount on bonds payable对付债券折价premium on bonds payable对付债券溢价mortgage bond抵押债券 000debenture bond信誉债券callable bond可提早兑回债券sinking fund bond偿债基金债券equity method权益法cost method成本法investee n.被投资者9 合伙公司drawing account提用帐户general partner一般合伙人limited liability partnership有限责任合伙limited partner有限合伙人limited partnership有限合伙limited personal liability有限的个人责任mutual agency互相代理partnership 合伙公司partnership contract合伙合同statement of partners’equity 合伙人权益表unlimited personal liability无穷的个人责任liquidation of a partnership合伙的清理10股东权益Additional paid-in capital超面值缴入股本Board of directors董事会book value per share每股帐面价值capital stock股本closely held corporation不公然招股公司common stock一般股corporation n.公司dividends n.股利double taxation两重纳税legal capital法定股本imited personal liabil有限责任paid-in capital缴入股本par value票面价值preferred stock优先股publicly owned corporation公然招股公司retained earnings保存利润stockholders n.股东stock dividend股票股利stock split股票切割treasury stock库藏股票11现金流量表beginning balance期初余额price/earning ratio市盈率cash flows现金流量profit margin利润边沿，销售利润率cash inflows现金流入profitability n.盈余能力cash outflows现金流出quick ratio速动比率cash equivalent现金等价物rate of dividend payout股利分派率cost of goods sold商品销售成本rate of return on investment(ROI)投资酬劳率direct method直接法rate of return on net sales销售利润率ending balance期末余额rate of return on stockholders' equity股东权financing activity筹资活动益酬劳率，净财富利润率indirect method间接法rate of return on total assets总财富报酬率interest expense利息花费ratio analysis比率剖析investing activity投资活动receivable turnover应收帐款周转率net cash flows净现金流量receivable turnover in days应收帐款周转天数operating activity营业活动share outstanding刊行在外的股票operating expense营业花费solvency .偿债能力preparation of statement报表编制subsequent events 期后事项，财富欠债表往后statement of cash flows现金流量表事项supplemental information增补信息trade account贸易项目trend analysis趋向剖析times-interest-earned ratio利息保障倍数12 财务报表剖析valuation .估价，评估accounting policy会计政策vertical analysis垂直剖析，纵向剖析acid-test ratio酸性试验比率，速动比率analyst n.剖析者，剖析人员asset turnover财富周转率auditor's report审计报告average collection days均匀收帐期base year基年book value per share每股帐面价值capital market资本市场cash ratio现金比率comparative statement比较报表comparative common-size statement 比较共同比报表common-size statement共同比报表contingent liability或有欠债current ratio流动比率debt ratio欠债比率debt-equity ratio欠债与产权比率debt to tangible net worth ratio欠债与有形资产净值之比dividend yield股利酬劳率earning power盈余能力earnings per common share(EPS)每股盈余，每股净利润financial position财务情况financial ratio财务比率financial statement analysis财务报表剖析financial structure财务构造footnotes to the financial statement财务报表附注horizontal analysis水平剖析inventory turnover存货周转率inventory turnover in days存货周转天数liquidity n.流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle营业周期。

财务英语基础词汇表(中英文对照)

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses 1293 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 - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 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 insurance 1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation 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 - buildings 144~146 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 assets 152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment 1588 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 increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable 2129 应付短期票券折价discount on short-term notes and bills payable 213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued 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 currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and 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 portion 2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax 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 parties 2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment 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 - other 28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed 3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock 3212 特别股股票溢价paid-in capital in excess of par- preferred stock 323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets 3241 处分资产溢价公积capital surplus from gain on disposal of assets 325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased 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 - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items 75~ 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。

财务英语基础词汇表中英文对照

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract 1184 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 parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 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-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - landimprovements143 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 increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees 2117 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 andbills 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 parties 216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties 2191 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 portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities 2291 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 - owners 2325 长期借款-员工long-term loans payable - employees 2327 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 liabilities 2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination 3251 合并公积capital surplus from business combination 326 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 reserve 3323 偿债准备special reserve for redemption of liabilities 3328 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 adjustment 3421 累积换算调整数cumulative translation adjustments 343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense 6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline andobsolete 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 operations 911 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。

财务专业术语中英文对照表

财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting StandardsBoard 财务会计准则委员会Financial forecast 财务预测Generally accepted accountingprinciples 公认会计原则General—purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable—dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments — stock债券Short—term investments — corporate bonds 基金Short—term investments - corporate funds 其他Short—term investments — other短期投资跌价准备Short—term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low—value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process — outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses 长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds股权投资减值准备Stock rights investment depreciation reserves其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor’s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material专用材料Special-purpose material专用设备t Special-purpose equipmen预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction—in-process安装工程Erection works在安装设备Erecting equipment-in—process 技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction—in—process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets 专利权Patents非专利技术Non—Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long—term deferred and prepaid expenses 待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on V A T已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V A T出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VA T出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax（VVULPT）payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long—term Liabilities长期借款Long—term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long—term loans due over one year应付债券Bonds payable债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long—term account payable due within one year一年后到期的长期应付Long—term account payable over one year 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long—term special payable over one year 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock）实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本（或股本)溢价Cpital（or Stock）premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment 利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal legal public welfare funds提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment 应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本（或股本）的普通股股利Common Stock dividends change to assets （or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax （VVULPT）土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

财务英语英汉对照表(专业名词术语参照)

return on total asset资本总额收益率return on stockholders’ equity股东产权收益率return on common stock equity普通股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment投资收益率return in equity产权收益率racial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D company研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random sampling随机抽样法random variance随机变量random walk theory 随机漫步理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate anticipation swap利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend股利率rate of interest利率rate of return on investment 投资收益率rate of return on sales销售收益率rate of return on equity产权收益率rate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制rate risk汇率风险，利率风险rates地方税rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio analysis比率分析ratio analysis method比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运Reaganomics里根经济学real实物的，实际的，不动产的，房地产的real account实帐户real capital实物资本real cost实物成本，实际成本real estate房地产，不动产real estate agent不动产经纪人real estate income不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate mortgage不动产抵押real estate mortgage bond不动产抵押债券real estate portfolio不动产组合投资real estate tax不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment实际投资realizability变现能力realizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realization principle实现原则realized gain or loss已实现损益realized value变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property不动产real rate of interest实际利率real-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization重组资本recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，收货单recession衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buying互购，互买reciprocal holdings相互控股reciprocal tariff互惠关税reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of expense费用确认recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amount可收回金额recoverable cost可回收成本recovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit红条款信用证redeemable bond可赎回债券redeemable preferred stock可赎回优先股redemption赎回，偿还redemption fund偿债基金redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率，再贴现率redistributed cost再分配成本redistribution of income收入再分配redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport再出口，转口referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本reflation通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，退税；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional economic integration地区经济一体化regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bond记名债券registered bookkeeper注册薄记师registered business programmer注册企业程序师registered capital注册资本registered stock记名股票registered trademark注册商标register of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of company公司注册管理局registration登记，注册registration statement申请上市注册报表regression analysis回归分析regression coefficient回归系数regressive tax递减税，累退税regular audit常规审计regular dividend正常股利regular income固定收入，固定收益regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付reimbursing bank偿付银行reinsurance分保，再保险reinvestment再投资reinvestment privilege再投资特权reinvestment rate再投资率reinvestment risk再投资风险related company联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性relevance principle相关性原则relevant cost相关成本relevant range相关范围reliability 可靠性，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免remittance汇付，汇款remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，租金rental expense租赁费用rental income租赁收益rent-purchase租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组计划，公司重组计划repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost重置成本replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement value重置价值repledge转押replevin归还产权repo再回购协议report 年度报告，审计报告report form报告式reporting currency报告货币reporting objectives报告目标reporting period报告期reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reproduction cost再生产成本reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额required rate of return期望收益率requisition请购单，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and development研究和开发research and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,公积金reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual income剩余收益额residual theory of dividend剩余股利理论residual value剩余价值resolution决议resource资源，资财resource allocation资源分配resource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility accounting责任会计responsibility budget责任预算responsibility center责任中心responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive endorsement限定背书restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail method 零售盘存法retail price零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit退休金retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive adjustment追溯调整retroactive pay追补工资return报酬，收益；纳税申报表，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity普通股产权资本收益率return on equity 产权资本收益率return on investment投资报酬率，投资收益率return on sales销售收益率return on total assets资产总额收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue center收入中心revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念revenue recognition 收入确认，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse dumping反向倾销reverse entry转回分录reverse income tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit可撤销信用证revocable trust可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement循环信贷协议revolving fund周转金revolving letter of credit循环信用证reward奖金，报酬right权利，认股权，购股权right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of execution执行权right of first refusal第一拒绝权right of lien留置权right of offset抵消权right of recourse追索权right of redemption赎回权right of subrogation取代债权，取代追索权right of way地役权rights issue 附权发行rights letter购股权证书rights on附权，附认购新股权rights out除权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysis风险分析risk and return relationship风险和收益地关系risk averter风险厌恶者risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk management风险管理risk manager风险经理risk premium风险报酬，风险溢酬risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rolling budget滚动预算rollover转期rotation of auditor审计师轮换rotation of capital资本循环，资本周转rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法run挤兑runaway inflation急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。

财务英语英汉对照表19992516

财务英语英汉对照表19992516·A·Abandoned asset 废弃资产·Abandonment decision 废弃决策·Abandonment stage 废弃时期·Abandonment value 废弃价值·Abatement 减免、冲销·Abatement of taxes 减税、退税·Abbreviated accounts 简式会计报·ABC system(of inventory control)分级存货操纵制度·Ability to pay taxation 纳税能力·Ability to service debts 偿债能力·Abnormal cost 专门成本·Abnormal depreciation 专门折旧·Abnormal gain 专门利得、专门收益·Abnormal loss 专门缺失·Abnormal shrinkage 专门盘亏·Abnormal spoilage 专门损耗·Abnormal yield curve 专门收益率曲线·About of circa 大约·About par 超过票面值·Above the line 线上项目·Abscond 潜逃·Absolute amount 绝对数，绝对金额·Absolute cost advantage 绝对成本优势·Absolute endorsement 绝对背书·Absolute fixed cost 绝对固定成本·Absolute insolvency 绝对无力偿付·Absolute interest 绝对权益·Absolute priority 绝对优先求偿权·Absolute liability 绝对赔偿责任·Absolute title 绝对产权·Absolute value 绝对值·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本运算法·Absorption rate 摊配比率·Abstinence 节欲，克制·Abstinence theory of interest 利息的克制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可同意投资项目·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本运算法·Absorption rate 摊配比率·Abstinence 节欲，克制·Abstinence theory of interest 利息的克制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可同意投资项目·Acceptable reliability level 可同意的可靠性程度·Acceptance 承兑、已承兑票据、验收·Acceptance bank 汇票承兑银行·Acceptance bill 承兑汇票·Acceptance commission 承兑佣金，承兑手续费·Acceptance corporation 汇票承兑公司·Acceptance credit 承兑信用·Acceptance financing 已承兑汇票筹资·Acceptance for honour 承兑拒付汇票·Acceptance letter of credit承兑信用证·Acceptance market 票据市场，汇票贴现市场·Acceptance of bribes 受贿·Acceptance of the bid 中标，得标·Acceptance on security 财产担保承兑·Acceptance payable 应对承兑汇票·Acceptance receivable 应收承兑汇票·Acceptance register 承兑汇票登记薄·Acceptance sampling 验收抽样·Acceptance supra protest 承兑拒付汇票·Accepted bill 已承兑汇票·Accepting house 汇票承兑银行·Acceptor 承兑人，验收人·Acceptor supra protect 代替承兑人·Accept-reject decision 采纳或不采纳决策·Access code 联网密码·Accession 财产增值·Accessory contract 附属合同·Access privileges 入库权，入网权·Access time 存取时刻、连通时刻·Accidental cost 偶然成本，偶生成本·Accidental loss 意外缺失·Accident insurance 事故保险·Accommodation 融通·Accommodation acceptance 融通承兑·Accommodation bill 融通汇票·Accommodation charge 融通欠帐·Accommodation endorsement 融通背书·Accommodation paper 融通票据·Accommodation purchase 融通进货·Accommodator 融通汇票背书人·Accord and satisfaction 和解和清偿·Account 帐户·Accounts 帐薄、报表，帐单，记帐·Accountability 会计责任·Accountable officer 会计官员，出纳官员·Account analysis帐户分析·Accountancy 会计·Account bodies 会计团体·Accountancy profession 会计职业，会计专业·Accountant 会计师·Assistant accountant 助理会计师·Accountant general 总会计师、总会计·Account in charge 主管会计师·Accountant’s compilation report 会计师得编辑报告·Accountant’s database 会计师数据库·Accountant’s department 会计处，会计部门·Accountant’s fees 会计师公费·Accountant’s firm 会计事务所·Accountant for the public interest 公众利益会计师，无偿服务会计师·Accountant’s legal liability 会计师法律责任·Accountant’s lien 会计师留置权·Accountant’s opinion 会计师意见书·Accountant’s report会计师报告·Accountant’s responsibility 会计师职责·Accountants world 会计师世界网站·Account balance 帐户余额·Account bill 帐单·Account books 会计帐薄·Account classification 帐户分类表·Account clerk 帐务员·Account code 账号代码·Account current 往来帐户，往来帐单·Account day 结算日·Account form 帐户式·Accounting 会计，会计学·Accounting and tax database 会计和税务数据库·Accounting associations 会计协会·Accounting assumption 会计假定，会计假设·Accounting bases 会计基础·Accounting basis 会计差不多方法·Accounting changes 会计变更·Accounting clusters 会计制度群体，会计群体·Accounting 会计师职业网站·Accounting computer 会计电子运算机·Accounting concepts 会计概念·Accounting consultation 会计咨询·Accounting consultant 会计咨询师·Accounting control 会计操纵·Accounting convention 会计常规，会计惯例·Accounting corporation 会计公司·Accounting cost 会计成本，记帐成本·Accounting criteria 会计标准·Accounting cushion 会计收益低估·Accounting cycle 会计循环·Accounting data 会计数据·Accounting database 会计数据库·Accounting data processing 会计数据处理·Accounting department 会计部门·Accounting dictionary 会计词典·Accounting directives 会计指令·Accounting disclosure 会计数据公布，会计披露·Accounting doctrine 会计信条·Accounting document 会计凭证·Accounting Education Web 会计教育互联网·Accounting elements 会计要素·Accounting encyclopedias 会计百科全书·Accounting entity会计主体，会计个体·Accounting entity postulate 会计主体假设，会计个体假设·Accounting entity theory 会计个体论·Accounting entry 会计分录·Accounting equation 会计等式·Accounting errors 会计差错·Accounting estimate 会计估量·Accounting ethics 会计道德·Accounting event 会计事项·Accounting evidence 会计凭证，会计证据·Accounting exposure 会计风险暴露·Accounting files 会计档案·Accounting firm 会计师事务所·Accounting firm development 会计师事务所进展中心·Accounting firm merger 会计师事务所兼并·Accounting fraud 会计欺诈·Accounting function 会计职能·Accounting hall of fame 会计名人堂·Accounting harmonization 会计和谐·Accounting history 会计史·Accounting identity会计恒等·Accounting income 会计收益，帐面收益·Accounting information 会计资料，会计信息·Accounting information system 会计信息系统·Accounting internationalization 会计国际化·Accounting journals 会计期刊·Accounting legislation 会计立法，会计法规·Accounting manual 会计手册·Accounting measurement 会计计量·Accounting methods 会计方法·Accounting model 会计模式·Accounting net 会计互联网·Accounting objective 会计目标·Accounting on line 在线会计，联网会计·Accounting partner 会计伙伴·Accounting period 会计期·Accounting period postulate 会计假设·Accounting plan 会计方案·Accounting policies 会计政策·Accounting postulate 会计假设·Accounting practice 会计实物，会计惯例·Accounting price 会计价格，记帐价格·Accounting principle 会计原则·Accounting procedures 会计程序·Accounting process 会计过程·Accounting profession 会计职业，会计专业·Accounting profession organization 会计专业机构·Accounting profit 会计利润·Accounting rate of return 会计收益率·Accounting ratio 会计比率·Accounting records会计记录，会计薄记·Accounting reform 会计改革·Accounting regulation 会计规章，会计条例·Accounting report 会计报告·Accounting research network 会计研究网·Accounting rules 会计规则·Accounting scandal 会计丑闻·Accounting service 会计服务·Accounting software 会计软件·Accounting software package 会计软件组合程序·Accounting software shop 会计软件商店·Accounting standardization 会计标准化·Accounting standard 会计标准，会计准则·Accounting system 会计制度·Accounting technique 会计技术·Accounting technology 电子会计技术·Accounting technologist 电子会计技术师·Accounting terminology 会计名词·Accounting textbook publisher 会计教材出版商·Accounting theory 会计理论·Accounting thought 会计思想·Accounting transaction 会计业务，会计帐务·Accounting unit 会计单位·Accounting valuation 会计计价·Accounting year 会计年度·Account in transit 未达帐项·Account note 帐单·Account number 帐户编号，账号·Accounts 会计帐薄，会计报表·Account sales 承销清单，承销报告单·Accounts payable 应对帐款·Accounts payable payment period应对帐款付款期·Accounts payable subsidiary ledger 应对帐款辅助分类帐·Accounts receivable 应收帐款·Accounts receivable aging schedule 应收帐款帐龄分析表·Accounts receivable assigned 已转让应收帐款·Accounts receivable collection period 应收帐款收帐期·Accounts receivable cost 应收帐款成本·Accounts receivable discounted 已贴现的应收帐款·Accounts receivable financing 应收帐款筹资，应收帐款融资·Accounts receivable management 应收帐款治理·Accounts receivable subsidiary ledger 应收帐款的辅助分类帐·Accounts receivable turnover 应收帐款周转率，应收帐款周转次数·Account stated 已承认的帐项·Account title 帐户名称·Accredit 开出信用证·Accredited business valuation 授权企业估价专业人·Accredited valuation analyst 授权估价分析师·Accreditee 信用证收益人·Accrediter 信用证申请人·Accretion 增殖·Accrual 应计·Accrual basis accounting 应计制会计，权责发生制会计·Accrual concept 应计概念·Accrual date 应收应对日期·Accrued account 应计帐户·Accrued expense 应计费用·Accrued income 应计收益·Accrued interest 应计利息·Accrued items 应计项目·Accrued payable 应计应对款项·Accrued receivable 应计应收项目·Accrued rent 应计租金·Accrued revenue 应计收入·Accrued wages 应计工资·Accumulated amortization 累计摊销，无形资产的冲销帐户·Accumulated deficit(loss) 累进亏损·Accumulated depletion 累计折耗·Accumulated depreciation 累计折旧·Accumulated dividend 累计股利·Accumulated earnings 累计盈余，累计收益·Accumulated earning tax 累计盈余税，累计收益税·Accumulated fund 累计基金·Accumulated income 累计收益·Accumulated profit 累计利润·Accumulation account 累计帐户·Accumulation 累积，累计·Accumulation factor 累计系数·Accumulation shares 累计股份·Accumulation trust 累计信托基金·Accumulative dividends 累计股利·Accumulative sinking fund 累计偿债基金·Accurate presentation 正确反映，准确反映·Acid test 酸性试验，资产流淌性测试·Acid test ratio 酸性试验比率·Acknowledgement 收货回单，同意订货，承认债务通知·Acknowledgement of debt 承认债务，确认债务·Acknowledgement of order 承认订单，同意订单·Acknowledgement of receipt 收款回执·Acquired company 被盘购公司，被兼并公司·Acquired surplus 盘购盈余·Acquiring company 盘购公司，兼并公司·Acquisition 购置，盘购·Acquisition accounting of combination 企业合并的盘购会计·Acquisition cost 购置成本·Acquisition decision 购置决策·Acquisition excess盘购超支·Acquisition price 购置价格·Acquisition surplus 盘购盈余·Acquittance 债务清偿，清偿收据·Across-the-board 全面调整，全盘调整·Across-the-board price change全面调整商品价格·Across-the-board tariff change 全面调整关税税率·Across-the-board wage increase 全面调整工资·Across the counter正常交易·Act 法案·Acting 代理·Action 起诉，诉讼·Active account 活动帐户·Active assets 活动资产·Active capital 活动资金·Active market 活跃的市场·Active partner 参与经营合伙人·Active securities 交易活跃的证券·Active trust 有经营权的信托·Active trustee 有经营权的信托人·Activity 经营活动、生产经营活动·Activity account 生产经营活动帐户·Activity accounting 生产经营活动会计·Activity-based budget 生产经营活动预算·Activity-based costing 作业成本法·Activity cost 作业成本·Activity ratio 经营活动比率、周转率·Act of bankruptcy 破产法·Act of company 公司法·Act of god 天灾，不可抗力·Act of law 法律行为·Actual capital 实际资本·Actual cost 实际成本·Actual loss 实际缺失，实际亏损·Actual normal cost 实际正常成本·Actual price 实际价格·Actual return 实际收益·actual 现货·actual market 现货市场·actual value 实际价值·actual wage 实际工资·actuarial 精算·actuarial basis of accounting 会计的精算基准·actuarial cost method 精算成本法·actuarial return 精算收益率·actuary 精算师·adaptive capacity 适应性能力·adaptive management 适应性治理·added hours 加班工时·added value 增值，增值额·added value statement 增值表·added value tax 增值税·adding or dropping product line 增加或撤销产品生产线·addition 增置，扩建·additional assessment 增补税额·additional budget 追加预算·additional cost 追加成本·additional depreciation 追加折旧，补提折旧·additional duty 附加关税·additional expense 追加费用·additional income tax附加所得税·additional paid-in capital 追加股本，追加实缴股本·additional premium 追加保险费·additional profit tax 超额利润税·additional risk 附加险·additional voluntary contribution 职工自愿附加分担退休金·additivity 可加性·address 网址·adequate disclosure 充分披露·adequate protection 充分爱护·adjudication order 判决令，判决破产令·adjunct account 附加帐户·adjustable peg 可调整固定汇率，可调整联系汇率·adjustable-rate bond 可调整利率债券·adjustable-rate mortgage 可调整利率抵押·adjustable-rate preferred stock 可调整股利率优先股·adjusted acquisition cost 调整后购置成本·adjusted bank balance 调整后银行存款余额·adjusted gross income 调整后收益总额，调整后所得总额·adjusted historical cost 调整后历史成本·adjusted income 调整后收益·adjusted trial balance 调整后试算平稳表·adjusting entry 调整分录·adjusting events 调整会计事项·adjustment 调整·adjustment account 调整帐户·adjustment bond 调整债券·administered price管制价格·administration 行政治理机构，行政治理人员·administration order 行政治理命令·administrative accounting 行政治理会计·administrative audit 行政治理审计、·administrative budget 行政治理预算·administrative control 行政治理操纵·administrative expense 行政治理费用·administrative regulation 行政治理规章·administrative receiver 破产企业财产行政接管人·administrator 财产治理人，财产接管人，遗产治理人·admissible asset 承保资产·admission 准许入伙，准许入股，准许股票上市·admission of partner合伙人入伙·admitted asset 受保资产，承保资产·ad valorem 从价征收·ad valorem freight 从价运费·ad valorem tariff 从价关税·ad valorem tax 从价税·advance 预付款，垫付款，贷款·advance appropriation 预拨经费·advance bill 预付汇票，预开发货票·advance corporation tax 预交公司税·advanced financial accounting 高级财务会计学·advanced management accounting高级治理会计学·advanced financial management 高级财务治理学·advanced funding 预拨资金，预付经费·advanced refunding 预先兑换证券·advances form customers 预收客户款·advances to affiliate 子公司借款·advances to employees 职工预支款·advances to partner 合伙人预支款·advances to suppliers 预付货款·adventure 投机经营，短期经营·adverse opinion 反面意见，否定意见·adverse report 不利报告，否定报告·adverse variance 不利差异，逆差·advertise 广告·advertising budget 广告费预算·advertising expense 广告费·advertising to sales ratio 广告费对销售额比率·advice 通知单，建议，咨询·advice note 发货通知单·advice of fate 支票能否兑现通知书·advising bank 通知银行·advisory fee 咨询费·advisory funds 咨询资金，托付投资基金·advisory services 咨询服务·AFA membership 美国财务协会会员资格·affiliated company 联营公司·affiliation 联营·AFP membership 财务专业人员协会会员资格·AFP periodicals 财务专业人员协会定期刊物·after-acquired property clause 以后获得财产条款·after charge 附加费用·after closing trial balance 结帐后试算表·after cost 售后成本，售后服务成本·after date 开票后兑付·after market 销售后市场·after-separation cost 分离后成本·after sight 见票后兑付·after tax income 税后收益·after-tax rate of return 税后收益率·AGA Code of Ethics 政府会计师协会职业道德准则·AGA Membership 政府会计师协会会员资格·AGA Publication 政府会计师协会出版物·against actuals 期货兑换现货·against all risk 承保全险·age 寿命，帐龄，资产使用年限·age allowance 年龄减免·agency 代理，代理事务所，政府机构·agency accounting 代理会计·agency commission 代理佣金，代理手续费·agency cost 代理成本·agency fund 代管基金·agency relation 代理关系·agency services 代理服务·agency theory 代理理论·agency transaction 代理交易，代理业务·agenda 备忘录，议事日程·agent 代理人，代理商·agent bank 代理银行·aggregate amount 总额，总金额·aggregate balance sheet 合并资产负债表·aggregate depreciation 折旧总额·aggregate income statement 合并损益表·aggregate index 综合指数·aggregate weighted index 综合加权指数·aggressive collection 积极收款措施·aggressive investment 进取性投资·aggressive portfolio 进取性投资·aging of account 帐龄分析·aggressive project 进取性投资项目·aggressive working capital policy 进取性流淌资金政策·aging of accounts receivable 应收帐款帐龄分析·aging schedule 帐龄分类表·agio 贴水，折价·agiotage 汇兑业务，兑换买卖·agreed bid 友好盘购出价·agreed payment 议定付款·agreed price 议定价格·agreement 协定，协议·agreement tariff 协定关税税制·agricultural bank 农业银行·agricultural credit corporation ltd. 农业信贷·agriculture levies 农产品税·agricultural subsidies 农业补助金·agriculture paper 农业票据·agriculture parity price 农产品的平准价格·alien corporation 外国公司·alienee 受让人·alimony payment 赡养费·all financial resources concept 全部财力概念·all capital earning rate 资本总额收益率·allied company 联营公司·all-inclusive income concept 总括收益概念·all-inclusive income statement 总括性损益表·allocable cost 可分配的成本·allocation 分摊，分配·allocation base 分配基准·allocation of cost 成本分配，成本分摊·allotment 配售，拨付,配售数，拨付数·allotment account 配售帐户，配股帐户·allotment ledger 拨款分类帐·allotment letter 股份配售通知书，配股通知书·allotment money 配股应交款项·allottee 配股认购人·allowable deduction 准予扣减数·allowable depreciation 准予记列折旧额·allowable expense 准予列支的费用·allowable loss 准予列支的缺失·allowance 备抵，折让，减免，津贴·allowance for bad debts 坏帐备抵·allowance for depreciation 折旧备抵·allowance for income tax 所得税减免·allowance method 备抵法·all-purpose financial statement 通用财务报表，通用会计报表·all-risk insurance 全险，综合险·all round price 全面价格·alpha coefficient 阿尔法风险系数，第一种证券投资风险系数·alphanumeric code 字母数字代码·alpha risk 阿尔法风险·alpha stocks 阿尔法股票·alteration 改造，改建·altered bill 涂改票据·altered check 涂改支票·alternative accounting methods 可选择性会计方法·alternative accounting rules 可选择性会计规则·alternative cost 变换成本，可替换成本·alternative investment market 可替代投资市场·alternative investment project 可替换投资项目·alternative minimum tax 替代最低税额·amalgamated financial statement 合并财务报表，合并会计报表·amalgamation 合并·amalgamator 企业合并专业人员·amendment 修正，修订，修订条款·American bankruptcy institute 美国破产学会·American option 美国期权·American selling price 美国销售价格·American standard code for information interchange 美国信息交换标准代码·American stock exchange美国股票交易所·American stock indices 美国股票指数·American taxation association 美国税收会计学会·amicable allowance 友好让价·amicable settlement友好索赔清算·amortization 摊销，摊还·amortization method 分期摊销法，分期偿还法·amortization of goodwill 商誉摊销·amortization of patent 专利摊销·amortization schedule 摊销表，摊还表·amortized cost 摊余成本·amortized mortgage 分期摊还抵押·amortized value 摊余价值·amount 金额，合计金额·amount assessed 估定金额·amount differ 金额不符·amount due 到期金额·amount insured 保险金额·analysis 分析·analysis of capital change 资本变动分析·analysis of cash flow 现金流量分析·analysis of financial statement 财务报表分析，会计报表分析·analysis of liquidity 流淌性分析·analysis of profitability 获利能力分析·analysis of time series 时刻序列分析·analysis of uncertainty 不确定性分析·analysis of variance 分析表，帐户分析表·analysis schedule 分析表，帐户分析表·analyst 分析师·analytical audit 分析性审计·analytical column 分析栏·analytical evidence 分析性证据·analytical review 分析性检查·analytical statement 分析性报表·analytical test 分析性抽查·ancillary buildings 辅助建筑·ancillary letter of credit 从属信用证·ancillary materials 辅助材料·Anglo-American accounting 英美会计·announcement of sale 迫售公告·annual accounts 年度报表·annual appropriation 年度拨款·annual audit 年度审计·annual balance 年度余额，年终节余·annual budget 年度预算·annual cash flow 年度现金流量·annual charge 年度费用·annual closing 年度结帐·annual financial statement 年度财务报表，年度会计报表·annual general meeting 年度股东大会·annual income 年度收益，年度所得额·annualize 按年度折算·annualized net present value 折算年度净现值·annual percentage rate 年度百分率·annual report 年度报告·annual return 年度纳税申报表·annual value 年值·annuitant 年金收领人·annuity 年金，退休金·annuity bond 年金公债·annuity cash-flow pattern 年金形状现金流量·annuity certain 固定年金·annuity contract 年金合同·annuity cost 年金成本·annuity due 期初年金·annuity fund 年金基金·annuity in advance 预付年金·annuity in arrears 持付年金·annuity method of depreciation 年金折旧法·annuity period 年金期·annuity system 年金制·annulation 宣告失效·antecedent auditor 前任审计师·antecedent negotiation 事先协商·antecedents 经历·antedate 填早日期·anti-accounting fraud 反会计欺诈·anticipated cost 估量成本，预列成本·anticipated price 估量价格·anticipated profit 估量利润，预列利润·anticipation 估量，预列·anticipatory breach 预期违约·anti-dilution clause 预防稀释条款·anti-dumping tariff 反倾销关税税则·anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心·anti-fraud profession 反欺诈职业·anti-fraud program 反欺诈打算·anti-inflation policy 反通货膨胀功策·anti-money laundering rule 反洗黑钱规章·anti-pollution investment 排除污染投资·anti-profiteering 反暴利税·anti-recession policy 反经济衰退政策·anti-tax avoidance 反避税·anti-virus 抗病毒软件·anti-trust laws 反拖拉斯立法·applicant 申请人·application 申请，申请书·application and allotment account 认购和配股帐户·application for bank account 开立银行帐户申请书·application for letter of credit 信用证申请书·application for registration 注册申请书·application for shares 认股申请书·application software 应用软件·applied cost 已分配成本·applied overhead 已分配间接费用·applied research 应用研究·appointed officer 指定官员·apportionment 分配、分摊、拨款·apportionment method 分摊法·appraisal 估价，估价报告·appraisal capital 评估成本·appraisal report 评估报告·appraisal surplus 估价盈余·appraisal value 估定价格·appraiser 估价员，估价师·appraiser association of America 美国估价师协会·appreciation 升值·appreciation of assets 资产升值·appreciation surplus 增值盈余·appropriated retained earnings 已指定用途留存收益，已分配留存收益·appropriated retained income 已指定留存收益，已分配留存收益·appropriation 拨款，收益分配·appropriation account 拨款帐户，留存收益分配帐户·appropriation budget 拨款预算·appropriation ledger 经费分类帐·appropriation system 拨款制度·approval 核定，审批·approval for project 投资项目的审批·approved account 核定帐户·approved bond 核定债券·approved list 核准证券清单·approved society 核定互助会，注册互助会·approximation 约计数，近似值· a priori theories of accounting 先验性会计理论·arbitrage 套汇，套利·arbitrage of exchange 套汇·arbitrager 套汇商，套利商·arbitrage rate 套汇汇率·arbitrage transaction 套汇业务，套利业务·arbitration 仲裁·arbitration clause 仲裁条款·arbitrator 仲裁人·arithmetic operation 算术运算·arm-in-arm transaction 臂挽臂交易，私人关系交易·arm’s-length price正常价格，公平价格·arm’s length transaction 一臂之隔交易，正常交易·arrangement 偿债协议，清算安排,项目排列·arrangement of balance sheet 资产负债表的项目排列·array 阵列，数组·arrears 拖欠，拖欠款项·arrestment 财产扣押·ARR method 会计收益率法·Arthur Anderson 安达信会计师事务所·article 文件条文，合同条款·articles of incorporation 公司章程·article of partnership 合伙契约·articulate 环接·articulated accounts 环接报表·articulated concept 环接概念·articulated financial statement 环接会计报表·artificial intelligence 人工智能·artificial person 法人·ASB Standards 会计准则委员会财务报告准则·ASB Statement of principles 会计准则委员会会计原则公报·ASB Statements 审计准则委员会公报·ASC Standards 会计准则委员会会计准则·ASCII file 美国信息交换标准代码文件·Asian development bank 亚洲开发银行·Asian dollar 亚洲美元·Asian dollar bonds 亚洲美元债券·Asian dollar marker 亚洲美元市场·Asian option 亚洲式期权·asking price 卖方报价，索价·as per advice 按照通知·as per contra 与反方帐户相符·assented bond 同意调换的债券·assented stock 同意调换的股票·assessable capital stock 应增缴股本·assessable income 应税收益，应税所得·assessed tax 估定税额，查定税额·assessed value 估定价值·assessment 估定，查定，专门税捐，专门摊派税款·assessment fund 专门税捐基金·assessment ratio 估定比率·assessment roll 专门税捐清册·assessor 财产评估师·asset 资产·asset account 资产帐户·asset and liability statement 资产负债表·asset betterment addition 资产改建和扩建·asset classification 资产分类·asset cover 资产担保，资产保证比·asset deficiency 资产不足·asset depreciation period 固定资产折旧年限·asset depreciation range 固定资产折旧年限幅度·asset disposal account 资产处置帐户·asset impairment 资产减损·asset income 资产收益·asset-liability view 资产－负债观念·asset measurement 资产计量·asset quality 资产质量·asset retirement 资产退役，资产报废·asset revaluation 资产重估价·assets-liabilities ratio 资产负债比率·assets register 资产登记薄·asset stock 资产股份·asset stripping 资产剥离，资产拆卖·asset atructure 资产结构·asset turnover 资产周转率·asset utilization ratio 资产利用率·asset valuation 资产计价·asset value 资产价值·asset value per share 每股资产价值·assignability 可转让性·assignable instrument 可转让票据·assigned account 已转让帐户，已抵债帐户·assignee 受让人·assignment 转让，过户，转让契约·assignment of accounts receivable 应收帐款转让·assignment of debt 债权转让·assignment of lease 租赁转让·assignment of life policy 人寿保险单转让·assignment of marine policy 海运保险单转让·assignment of wage 工资转让·assignor 转让人，让与人·assimilation 吸取，消化·assistance and subsidy 援助和补助金·assistant accountant 助理会计师·assistant auditor 助理审计师·assistant controller 主计长助理·associate 联营的，合伙人，联系会员，非正式会员·associated banks 联系银行·associated company 联属公司，附属公司·associate member 联系会员，非正式会员·Associate of the association of tax technicians 税务技术人员协会联系会员·Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员·associate of the institute of cost and management accountants 成本治理会计师协会联系员·association 协会·association dues 会费·association for information systems 信息系统学会·associationism 协会主义·association of accounting firms 会计师事务所协会·association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会·associative responsibility 连带责任·assumed bonds 承担债务，承付债券·assumed interest 假定利息，设定利息·assumed liability 承担债务，承付债务·assumption 承担，假定，假设·assurance 保险，保证，信息安全保证·assurance company 保险公司·assurance services 信息安全服务·Assurance Services Executive Committee 信息安全执行委员会·assured 被保险人·assurer 保险商，承兑商·at cost 按成本·at discount 按折价，按低于票面价值·at maturity 到期。

财务英语英汉对照表A

财务英语英汉对照表（A）Abandoned asset 废弃资产Abandonment decision 废弃决策Abandonment stage 废弃阶段Abandonment value 废弃价值Abatement 减免、冲销Abatement of taxes 减税、退税Abbreviated accounts 简式会计报ABC system(of inventory control)分级存货控制制度Ability to pay taxation 纳税能力Ability to service debts 偿债能力Abnormal cost 异常成本Abnormal depreciation 异常折旧Abnormal gain 异常利得、异常收益Abnormal loss 异常损失Abnormal shrinkage 异常盘亏Abnormal spoilage 异常损耗Abnormal yield curve 异常收益率曲线About of circa 大约About par 超过票面值Above the line 线上项目Abscond 潜逃Absolute amount 绝对数，绝对金额Absolute cost advantage 绝对成本优势Absolute endorsement 绝对背书Absolute fixed cost 绝对固定成本Absolute insolvency 绝对无力偿付Absolute interest 绝对权益Absolute priority 绝对优先求偿权Absolute liability 绝对赔偿责任Absolute title 绝对产权Absolute value 绝对值Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Acceptable reliability level 可接受的可靠性程度Acceptance 承兑、已承兑票据、验收Acceptance bank 汇票承兑银行Acceptance bill 承兑汇票Acceptance commission 承兑佣金，承兑手续费Acceptance corporation 汇票承兑公司Acceptance credit 承兑信用Acceptance financing 已承兑汇票筹资Acceptance for honour 承兑拒付汇票Acceptance letter of credit承兑信用证Acceptance market 票据市场，汇票贴现市场Acceptance of bribes 受贿Acceptance of the bid 中标，得标Acceptance on security 财产担保承兑Acceptance payable 应付承兑汇票Acceptance receivable 应收承兑汇票Acceptance register 承兑汇票登记薄Acceptance sampling 验收抽样Acceptance supra protest 承兑拒付汇票Accepted bill 已承兑汇票Accepting house 汇票承兑银行Acceptor 承兑人，验收人Acceptor supra protect 代替承兑人Accept-reject decision 采纳或不采纳决策Access code 联网密码Accession 财产增值Accessory contract 附属合同Access privileges 入库权，入网权Access time 存取时间、连通时间Accidental cost 偶然成本，偶生成本Accidental loss 意外损失Accident insurance 事故保险Accommodation 融通Accommodation acceptance 融通承兑Accommodation bill 融通汇票Accommodation charge 融通欠帐Accommodation endorsement 融通背书Accommodation paper 融通票据Accommodation purchase 融通进货Accommodator 融通汇票背书人Accord and satisfaction 和解和清偿Account 帐户Accounts 帐薄、报表，帐单，记帐Accountability 会计责任Accountable officer 会计官员，出纳官员Account analysis帐户分析Accountancy 会计Account bodies 会计团体Accountancy profession 会计职业，会计专业Accountant 会计师Assistant accountant 助理会计师Accountant general 总会计师、总会计Account in charge 主管会计师Accountant’s compilation report 会计师得编辑报告Accountant’s database 会计师数据库Accountant’s department 会计处，会计部门Accountant’s fees 会计师公费Accountant’s firm 会计事务所Accountant for the public interest 公众利益会计师，无偿服务会计师Accountant’s legal liability 会计师法律责任Accountant’s lien 会计师留置权Accountant’s opinion 会计师意见书Accountant’s report会计师报告Accountant’s responsibility 会计师职责Accountants world 会计师世界网站Account balance 帐户余额Account bill 帐单Account books 会计帐薄Account classification 帐户分类表Account clerk 帐务员Account code 账号代码Account current 往来帐户，往来帐单Account day 结算日Account form 帐户式Accounting 会计，会计学Accounting and tax database 会计和税务数据库Accounting associations 会计协会Accounting assumption 会计假定，会计假设Accounting bases 会计基础Accounting basis 会计基本方法Accounting changes 会计变更Accounting clusters 会计制度群体，会计群体会计师职业网站Accounting computer 会计电子计算机Accounting concepts 会计概念Accounting consultation 会计咨询Accounting consultant 会计咨询师Accounting control 会计控制Accounting convention 会计常规，会计惯例Accounting corporation 会计公司Accounting cost 会计成本，记帐成本Accounting criteria 会计标准Accounting cushion 会计收益低估Accounting cycle 会计循环Accounting data 会计数据Accounting database 会计数据库Accounting data processing 会计数据处理Accounting department 会计部门Accounting dictionary 会计词典Accounting directives 会计指令Accounting disclosure 会计数据公开，会计披露Accounting doctrine 会计信条Accounting document 会计凭证Accounting Education Web 会计教育互联网Accounting elements 会计要素Accounting encyclopedias 会计百科全书Accounting entity会计主体，会计个体Accounting entity postulate 会计主体假设，会计个体假设Accounting entity theory 会计个体论Accounting entry 会计分录Accounting equation 会计等式Accounting errors 会计差错Accounting estimate 会计估计Accounting ethics 会计道德Accounting event 会计事项Accounting evidence 会计凭证，会计证据Accounting files 会计档案Accounting firm 会计师事务所Accounting firm development 会计师事务所发展中心Accounting firm merger 会计师事务所兼并Accounting fraud 会计欺诈Accounting function 会计职能Accounting hall of fame 会计名人堂Accounting harmonization 会计协调Accounting history 会计史Accounting identity会计恒等Accounting income 会计收益，帐面收益Accounting information 会计资料，会计信息Accounting information system 会计信息系统Accounting internationalization 会计国际化Accounting journals 会计期刊Accounting legislation 会计立法，会计法规Accounting manual 会计手册Accounting measurement 会计计量Accounting methods 会计方法Accounting model 会计模式Accounting net 会计互联网Accounting objective 会计目标Accounting on line 在线会计，联网会计Accounting partner 会计伙伴Accounting period 会计期Accounting period postulate 会计假设Accounting plan 会计方案Accounting policies 会计政策Accounting postulate 会计假设Accounting practice 会计实物，会计惯例Accounting price 会计价格，记帐价格Accounting principle 会计原则Accounting procedures 会计程序Accounting process 会计过程Accounting profession 会计职业，会计专业Accounting profession organization 会计专业机构Accounting profit 会计利润Accounting ratio 会计比率Accounting records会计记录，会计薄记Accounting reform 会计改革Accounting regulation 会计规章，会计条例Accounting report 会计报告Accounting research network 会计研究网Accounting rules 会计规则Accounting scandal 会计丑闻Accounting service 会计服务Accounting software 会计软件Accounting software package 会计软件组合程序Accounting software shop 会计软件商店Accounting standardization 会计标准化Accounting standard 会计标准，会计准则Accounting system 会计制度Accounting technique 会计技术Accounting technology 电子会计技术Accounting technologist 电子会计技术师Accounting terminology 会计名词Accounting textbook publisher 会计教材出版商Accounting theory 会计理论Accounting thought 会计思想Accounting transaction 会计业务，会计帐务Accounting unit 会计单位Accounting valuation 会计计价Accounting year 会计年度Account in transit 未达帐项Account note 帐单Account number 帐户编号，账号Accounts 会计帐薄，会计报表Account sales 承销清单，承销报告单Accounts payable 应付帐款Accounts payable payment period应付帐款付款期Accounts payable subsidiary ledger 应付帐款辅助分类帐Accounts receivable 应收帐款Accounts receivable aging schedule 应收帐款帐龄分析表Accounts receivable assigned 已转让应收帐款Accounts receivable collection period 应收帐款收帐期Accounts receivable cost 应收帐款成本Accounts receivable discounted 已贴现的应收帐款Accounts receivable financing 应收帐款筹资，应收帐款融资Accounts receivable management 应收帐款管理Accounts receivable subsidiary ledger 应收帐款的辅助分类帐Accounts receivable turnover 应收帐款周转率，应收帐款周转次数Account stated 已承认的帐项Account title 帐户名称Accredit 开出信用证Accredited business valuation 授权企业估价专业人Accredited valuation analyst 授权估价分析师Accreditee 信用证收益人Accrediter 信用证申请人Accretion 增殖Accrual 应计Accrual basis accounting 应计制会计，权责发生制会计Accrual concept 应计概念Accrual date 应收应付日期Accrued account 应计帐户Accrued expense 应计费用Accrued income 应计收益Accrued interest 应计利息Accrued items 应计项目Accrued payable 应计应付款项Accrued receivable 应计应收项目Accrued rent 应计租金Accrued revenue 应计收入Accrued wages 应计工资Accumulated amortization 累计摊销，无形资产的冲销帐户Accumulated deficit(loss) 累进亏损Accumulated depletion 累计折耗Accumulated depreciation 累计折旧Accumulated dividend 累计股利Accumulated earnings 累计盈余，累计收益Accumulated earning tax 累计盈余税，累计收益税Accumulated fund 累计基金Accumulated income 累计收益Accumulated profit 累计利润Accumulation account 累计帐户Accumulation 累积，累计Accumulation factor 累计系数Accumulation shares 累计股份Accumulation trust 累计信托基金Accumulative dividends 累计股利Accumulative sinking fund 累计偿债基金Accurate presentation 正确反映，准确反映Acid test 酸性试验，资产流动性测试Acid test ratio 酸性试验比率Acknowledgement 收货回单，接受订货，承认债务通知Acknowledgement of debt 承认债务，确认债务Acknowledgement of order 承认订单，接受订单Acknowledgement of receipt 收款回执Acquired company 被盘购公司，被兼并公司Acquired surplus 盘购盈余Acquiring company 盘购公司，兼并公司Acquisition 购置，盘购Acquisition accounting of combination 企业合并的盘购会计Acquisition cost 购置成本Acquisition decision 购置决策Acquisition excess盘购超支Acquisition price 购置价格Acquisition surplus 盘购盈余Acquittance 债务清偿，清偿收据Across-the-board 全面调整，全盘调整Across-the-board price change全面调整商品价格Across-the-board tariff change 全面调整关税税率Across-the-board wage increase 全面调整工资Across the counter正常交易Act 法案Acting 代理Action 起诉，诉讼Active account 活动帐户Active assets 活动资产Active capital 活动资金Active market 活跃的市场Active partner 参与经营合伙人Active securities 交易活跃的证券Active trust 有经营权的信托Active trustee 有经营权的信托人Activity 经营活动、生产经营活动Activity account 生产经营活动帐户Activity accounting 生产经营活动会计Activity-based budget 生产经营活动预算Activity-based costing 作业成本法Activity cost 作业成本Activity ratio 经营活动比率、周转率Act of bankruptcy 破产法Act of company 公司法Act of god 天灾，不可抗力Act of law 法律行为Actual capital 实际资本Actual cost 实际成本Actual loss 实际损失，实际亏损Actual normal cost 实际正常成本Actual price 实际价格Actual return 实际收益actual 现货actual market 现货市场actual value 实际价值actual wage 实际工资actuarial 精算actuarial basis of accounting 会计的精算基准actuarial cost method 精算成本法actuarial return 精算收益率actuary 精算师adaptive capacity 适应性能力adaptive management 适应性管理added hours 加班工时added value 增值，增值额added value statement 增值表added value tax 增值税adding or dropping product line 增加或撤销产品生产线addition 增置，扩建additional assessment 增补税额additional budget 追加预算additional cost 追加成本additional depreciation 追加折旧，补提折旧additional duty 附加关税additional expense 追加费用additional income tax附加所得税additional paid-in capital 追加股本，追加实缴股本additional premium 追加保险费additional profit tax 超额利润税additional risk 附加险additional voluntary contribution 职工自愿附加分担退休金additivity 可加性address 网址adequate disclosure 充分披露adequate protection 充分保护adjudication order 判决令，判决破产令adjunct account 附加帐户adjustable peg 可调整固定汇率，可调整联系汇率adjustable-rate bond 可调整利率债券adjustable-rate mortgage 可调整利率抵押adjustable-rate preferred stock 可调整股利率优先股adjusted acquisition cost 调整后购置成本adjusted bank balance 调整后银行存款余额adjusted gross income 调整后收益总额，调整后所得总额adjusted historical cost 调整后历史成本adjusted income 调整后收益adjusted trial balance 调整后试算平衡表adjusting entry 调整分录adjusting events 调整会计事项adjustment 调整adjustment account 调整帐户adjustment bond 调整债券administered price管制价格administration 行政管理机构，行政管理人员administration order 行政管理命令administrative accounting 行政管理会计administrative audit 行政管理审计、administrative budget 行政管理预算administrative control 行政管理控制administrative expense 行政管理费用administrative regulation 行政管理规章administrative receiver 破产企业财产行政接管人administrator 财产管理人，财产接管人，遗产管理人admissible asset 承保资产admission 准许入伙，准许入股，准许股票上市admission of partner合伙人入伙admitted asset 受保资产，承保资产ad valorem 从价征收ad valorem freight 从价运费ad valorem tariff 从价关税ad valorem tax 从价税advance 预付款，垫付款，贷款advance appropriation 预拨经费advance bill 预付汇票，预开发货票advance corporation tax 预交公司税advanced financial accounting 高级财务会计学advanced management accounting高级管理会计学advanced financial management 高级财务管理学advanced funding 预拨资金，预付经费advanced refunding 预先兑换证券advances form customers 预收客户款advances to affiliate 子公司借款advances to employees 职工预支款advances to partner 合伙人预支款advances to suppliers 预付货款adventure 投机经营，短期经营adverse opinion 反面意见，否定意见adverse report 不利报告，否定报告adverse variance 不利差异，逆差advertise 广告advertising budget 广告费预算advertising expense 广告费advertising to sales ratio 广告费对销售额比率advice 通知单，建议，咨询advice note 发货通知单advice of fate 支票能否兑现通知书advising bank 通知银行advisory fee 咨询费advisory funds 咨询资金，委托投资基金advisory services 咨询服务AFA membership 美国财务协会会员资格affiliated company 联营公司affiliation 联营AFP membership 财务专业人员协会会员资格AFP periodicals 财务专业人员协会定期刊物after-acquired property clause 以后获得财产条款after charge 附加费用after closing trial balance 结帐后试算表after cost 售后成本，售后服务成本after date 开票后兑付after market 销售后市场after-separation cost 分离后成本after sight 见票后兑付after tax income 税后收益after-tax rate of return 税后收益率AGA Code of Ethics 政府会计师协会职业道德准则AGA Membership 政府会计师协会会员资格AGA Publication 政府会计师协会出版物against actuals 期货兑换现货against all risk 承保全险age 寿命，帐龄，资产使用年限age allowance 年龄减免agency 代理，代理事务所，政府机构agency accounting 代理会计agency commission 代理佣金，代理手续费agency cost 代理成本agency fund 代管基金agency relation 代理关系agency services 代理服务agency theory 代理理论agency transaction 代理交易，代理业务agenda 备忘录，议事日程agent 代理人，代理商agent bank 代理银行aggregate amount 总额，总金额aggregate balance sheet 合并资产负债表aggregate depreciation 折旧总额aggregate income statement 合并损益表aggregate index 综合指数aggregate weighted index 综合加权指数aggressive collection 积极收款措施aggressive investment 进取性投资aggressive portfolio 进取性投资aging of account 帐龄分析aggressive project 进取性投资项目aggressive working capital policy 进取性流动资金政策aging of accounts receivable 应收帐款帐龄分析aging schedule 帐龄分类表agio 贴水，折价agiotage 汇兑业务，兑换买卖agreed bid 友好盘购出价agreed payment 议定付款agreed price 议定价格agreement 协定，协议agreement tariff 协定关税税制agricultural bank 农业银行agricultural credit corporation ltd. 农业信贷有限公司agriculture levies 农产品税agricultural subsidies 农业补助金agriculture paper 农业票据agriculture parity price 农产品的平准价格alien corporation 外国公司alienee 受让人alimony payment 赡养费all financial resources concept 全部财力概念all capital earning rate 资本总额收益率allied company 联营公司all-inclusive income concept 总括收益概念all-inclusive income statement 总括性损益表allocable cost 可分配的成本allocation 分摊，分配allocation base 分配基准allocation of cost 成本分配，成本分摊allotment 配售，拨付,配售数，拨付数allotment account 配售帐户，配股帐户allotment ledger 拨款分类帐allotment letter 股份配售通知书，配股通知书allotment money 配股应交款项allottee 配股认购人allowable deduction 准予扣减数allowable depreciation 准予记列折旧额allowable expense 准予列支的费用allowable loss 准予列支的损失allowance 备抵，折让，减免，津贴allowance for bad debts 坏帐备抵allowance for depreciation 折旧备抵allowance for income tax 所得税减免allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表all-risk insurance 全险，综合险all round price 全面价格alpha coefficient 阿尔法风险系数，第一种证券投资风险系数alphanumeric code 字母数字代码alpha risk 阿尔法风险alpha stocks 阿尔法股票alteration 改造，改建altered bill 涂改票据altered check 涂改支票alternative accounting methods 可选择性会计方法alternative accounting rules 可选择性会计规则alternative cost 变换成本，可替换成本alternative investment market 可替代投资市场alternative investment project 可替换投资项目alternative minimum tax 替代最低税额amalgamated financial statement 合并财务报表，合并会计报表amalgamation 合并amalgamator 企业合并专业人员amendment 修正，修订，修订条款American bankruptcy institute 美国破产学会American option 美国期权American selling price 美国销售价格American standard code for information interchange 美国信息交换标准代码American stock exchange美国股票交易所American stock indices 美国股票指数American taxation association 美国税收会计学会amicable allowance 友好让价amicable settlement友好索赔清算amortization 摊销，摊还amortization method 分期摊销法，分期偿还法amortization of goodwill 商誉摊销amortization of patent 专利摊销amortization schedule 摊销表，摊还表amortized cost 摊余成本amortized mortgage 分期摊还抵押amortized value 摊余价值amount 金额，合计金额amount assessed 估定金额amount differ 金额不符amount due 到期金额amount insured 保险金额analysis 分析analysis of capital change 资本变动分析analysis of cash flow 现金流量分析analysis of financial statement 财务报表分析，会计报表分析analysis of liquidity 流动性分析analysis of profitability 获利能力分析analysis of time series 时间序列分析analysis of uncertainty 不确定性分析analysis of variance 分析表，帐户分析表analysis schedule 分析表，帐户分析表analyst 分析师analytical audit 分析性审计analytical column 分析栏analytical evidence 分析性证据analytical review 分析性检查analytical statement 分析性报表analytical test 分析性抽查ancillary buildings 辅助建筑ancillary letter of credit 从属信用证ancillary materials 辅助材料Anglo-American accounting 英美会计announcement of sale 迫售公告annual accounts 年度报表annual appropriation 年度拨款annual audit 年度审计annual balance 年度余额，年终节余annual budget 年度预算annual cash flow 年度现金流量annual charge 年度费用annual closing 年度结帐annual financial statement 年度财务报表，年度会计报表annual general meeting 年度股东大会annual income 年度收益，年度所得额annualize 按年度折算annualized net present value 折算年度净现值annual percentage rate 年度百分率annual report 年度报告annual return 年度纳税申报表annual value 年值annuitant 年金收领人annuity 年金，退休金annuity bond 年金公债annuity cash-flow pattern 年金形态现金流量annuity certain 固定年金annuity contract 年金合同annuity cost 年金成本annuity due 期初年金annuity fund 年金基金annuity in advance 预付年金annuity in arrears 持付年金annuity method of depreciation 年金折旧法annuity period 年金期annuity system 年金制annulation 宣告失效antecedent auditor 前任审计师antecedent negotiation 事先协商antecedents 经历antedate 填早日期anti-accounting fraud 反会计欺诈anticipated cost 预计成本，预列成本anticipated price 预计价格anticipated profit 预计利润，预列利润anticipation 预计，预列anticipatory breach 预期违约anti-dilution clause 预防稀释条款anti-dumping tariff 反倾销关税税则anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心anti-fraud profession 反欺诈职业anti-fraud program 反欺诈计划anti-inflation policy 反通货膨胀功策anti-money laundering rule 反洗黑钱规章anti-pollution investment 消除污染投资anti-profiteering 反暴利税anti-recession policy 反经济衰退政策anti-tax avoidance 反避税anti-virus 抗病毒软件anti-trust laws 反拖拉斯立法applicant 申请人application 申请，申请书application and allotment account 认购和配股帐户application for bank account 开立银行帐户申请书application for letter of credit 信用证申请书application for registration 注册申请书application for shares 认股申请书application software 应用软件applied cost 已分配成本applied overhead 已分配间接费用applied research 应用研究appointed officer 指定官员apportionment 分配、分摊、拨款apportionment method 分摊法appraisal 估价，估价报告appraisal capital 评估成本appraisal report 评估报告appraisal surplus 估价盈余appraisal value 估定价格appraiser 估价员，估价师appraiser association of America 美国估价师协会appreciation 升值appreciation of assets 资产升值appreciation surplus 增值盈余appropriated retained earnings 已指定用途留存收益，已分配留存收益appropriated retained income 已指定留存收益，已分配留存收益appropriation 拨款，收益分配appropriation account 拨款帐户，留存收益分配帐户appropriation budget 拨款预算appropriation ledger 经费分类帐appropriation system 拨款制度approval 核定，审批approval for project 投资项目的审批approved account 核定帐户approved bond 核定债券approved list 核准证券清单approved society 核定互助会，注册互助会approximation 约计数，近似值a priori theories of accounting 先验性会计理论arbitrage 套汇，套利arbitrage of exchange 套汇arbitrager 套汇商，套利商arbitrage rate 套汇汇率arbitrage transaction 套汇业务，套利业务arbitration 仲裁arbitration clause 仲裁条款arbitrator 仲裁人arithmetic operation 算术运算arm-in-arm transaction 臂挽臂交易，私人关系交易arm’s-length price正常价格，公正价格arm’s length transaction 一臂之隔交易，正常交易arrangement 偿债协议，清算安排,项目排列arrangement of balance sheet 资产负债表的项目排列array 阵列，数组arrears 拖欠，拖欠款项arrestment 财产扣押ARR method 会计收益率法Arthur Anderson 安达信会计师事务所article 文件条文，合同条款articles of incorporation 公司章程article of partnership 合伙契约articulate 环接articulated accounts 环接报表articulated concept 环接概念articulated financial statement 环接会计报表artificial intelligence 人工智能artificial person 法人ASB Standards 会计准则委员会财务报告准则ASB Statement of principles 会计准则委员会会计原则公报ASB Statements 审计准则委员会公报ASC Standards 会计准则委员会会计准则ASCII file 美国信息交换标准代码文件Asian development bank 亚洲开发银行Asian dollar 亚洲美元Asian dollar bonds 亚洲美元债券Asian dollar marker 亚洲美元市场Asian option 亚洲式期权asking price 卖方报价，索价as per advice 按照通知as per contra 与反方帐户相符assented bond 同意调换的债券assented stock 同意调换的股票assessable capital stock 应增缴股本assessable income 应税收益，应税所得assessed tax 估定税额，查定税额assessed value 估定价值assessment 估定，查定，特别税捐，特别摊派税款assessment fund 特别税捐基金assessment ratio 估定比率assessment roll 特别税捐清册assessor 财产评估师asset 资产asset account 资产帐户asset and liability statement 资产负债表asset betterment addition 资产改建和扩建asset classification 资产分类asset cover 资产担保，资产保障比asset deficiency 资产不足asset depreciation period 固定资产折旧年限asset depreciation range 固定资产折旧年限幅度asset disposal account 资产处置帐户asset impairment 资产减损asset income 资产收益asset-liability view 资产－负债观念asset measurement 资产计量asset quality 资产质量asset retirement 资产退役，资产报废asset revaluation 资产重估价assets-liabilities ratio 资产负债比率assets register 资产登记薄asset stock 资产股份asset stripping 资产剥离，资产拆卖asset atructure 资产结构asset turnover 资产周转率asset utilization ratio 资产利用率asset valuation 资产计价asset value 资产价值asset value per share 每股资产价值assignability 可转让性assignable instrument 可转让票据assigned account 已转让帐户，已抵债帐户assignee 受让人assignment 转让，过户，转让契约assignment of accounts receivable 应收帐款转让assignment of debt 债权转让assignment of lease 租赁转让assignment of life policy 人寿保险单转让assignment of marine policy 海运保险单转让assignment of wage 工资转让assignor 转让人，让与人assimilation 吸收，消化assistance and subsidy 援助和补助金assistant accountant 助理会计师assistant auditor 助理审计师assistant controller 主计长助理associate 联营的，合伙人，联系会员，非正式会员associated banks 联系银行associated company 联属公司，附属公司associate member 联系会员，非正式会员Associate of the association of tax technicians 税务技术人员协会联系会员Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员associate of the institute of cost and management accountants 成本管理会计师协会联系员association 协会association dues 会费association for information systems 信息系统学会associationism 协会主义association of accounting firms 会计师事务所协会association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会associative responsibility 连带责任assumed bonds 承担债务，承付债券assumed interest 假定利息，设定利息assumed liability 承担债务，承付债务assumption 承担，假定，假设assurance 保险，保证，信息安全保证assurance company 保险公司assurance services 信息安全服务Assurance Services Executive Committee 信息安全执行委员会assured 被保险人assurer 保险商，承兑商at cost 按成本at discount 按折价，按低于票面价值at maturity 到期at par 按票面额，平价at premium 按溢价，按高于票面价值at risk 有风险，存在风险at short notice 按短期通知偿付at sight 见票兑付attached account 被查封帐户attachment 扣押，查封attainable cost 可达到的成本attest 查证，验证attestation 验证，验证书attest function 查证职能，验证职能attestation standard c查证准则，验证准则at the lower of cost or market 成本与市价熟低attorney 被委托人，代理人，律师Attorney 注册公共会计师，律师attorney’s fee 律师费attorney’s letter 致律师信函attributable cost 可归属成本attributable income 可归属收益attribute 属性attributes sampling 属性抽样auction 拍卖auctioneer’s commission 拍卖商佣金auction house 拍卖行auction market 拍卖市场auction market preferred stock 优先股拍卖市场audit 审核，审计Audit Agenda 审计备忘录auditability ，可审核性Audit/Assurance Conference 审计和信息安全会议audit client 审计客户audit committee 审计委员会audit committee matching system 审计委员会成员评选制度audit completion checklist 审计全部核对清单audit conclusion 审计结论audit contract 审计合同audit coverage 审计范围audit cycle 审计循环audit department 审计部门audited financial statement 审计财务报表，审定会计报表audited voucher 已审核凭单audit engagement 审计聘函，审计聘约audit evidence 审计凭证，审计证据audit exemption 免除审计audit exemption report 免除审计报告audit expense 审计费用audit failure 审计失败，审计失误audit fee 审计费用audit files 审计档案audit findings 审计后果audit firm 审计事务所audit industry 审计产业auditing 审计，审计学auditing around the computer 绕过电子计算机的审计auditing by rotation 轮流审计auditing concepts 审计概念auditing evidence 审计证据auditing independence 审计独立性auditing method 审计方法auditing objective 审计目标auditing postulates 审计假设auditing pratice 审计实物，审计惯例auditing principle 审计原则auditing process 审计过程auditing profession 审计职业auditing standard 审计标准，审计准则auditing system 审计制度auditing theory 审计理论auditing through the computer 通过计算机的审计audit journal 审计期刊audit law 审计法audit net 审计互联网Audit Net Virtual Library 审计互联网联网图书馆audit objective 审计目标auditor 审计员，审计师auditor-client relations 审计师与客户的关系auditor general 总审计师，总审计auditor-in-charge 主管审计师auditor’s civil liability 审计师民事责任auditor’s criminal liability 审计师刑事责任auditor report 审计师报告auditor’s rotation 审计师轮换audit partner rotation 审计合伙人轮换audit period 审计期audit plan 审计规划audit procedure 审计程序audit program 审计计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样法audit scope 审计范围audit service 审计服务audit software 审计软件audit software package 审计软件组合程序audit standard 审计准则audit team 审计工作组audit techniques 审计技术audit test 审计抽查audit ticks 审计符号audit trail 审计脉络，审计线索audit working papers 审计工作底稿audit year 审计年度austerity 节俭，紧缩austerity budget 紧缩预算Australian Stock Exchange 澳大利亚股票交易所authority to pay 付款委托书authority to purchase 委托购买证书authorization 授权，委托，核定，批准authorized appropriation 法定拨款authorized auditor 法定审计师，委任审计师authorized capital 核定资本，法定资本authorized capital stock 核定股本，法定股本authorized depository法定保管人，委托保管人authorized investment 授权代办投资，委托代办投资authorized minimum capital stock 核定最小股本，法定最小股本autocorrelation 自相关Automated Bond System 债券自动交易系统automated clearing house 票据自动清算所automated screen trading 屏幕自动交易automated teller machine 自动提款机automatic adjustment 自动调整automatic audit 自动审计automatic check 自动审核，自动稽核automatic data processing 自动数据处理automatic dividend reinvestment 股利自动再投资automatic stabilizer 自动稳定因素automatic transfer 自动转帐automatic transfer system 自动转帐系统autonomous tariff 自动关税税则autonomous tax 自主税收autonomous variable 独立变量，自变量auxiliary account 辅助帐户auxiliary coin 辅币auxiliary department 辅助部门auxiliary enterprise 附属企业auxiliary ledger 辅助分类帐auxiliary material 辅助材料auxiliary memory 辅助存储器auxiliary production expense 辅助生产费用available assets 可动用资产available balance 可动用余额available cash 可动用资金available income 可动用收益available inventory 可动用存货available surplus 可动用盈余average 平均数，海损average age of inventory 库存存货平均天数average balance 平均余额average collection period 应收帐款平均收款期average cost 平均成本average-cost flow assumption 平均成本流转假定average costing 平均成本计算法average-cost method 平均成本法]]average cost of capital 平均资本成本average deprecation rate 平均折旧率average deviation 平均差average fixed cost 平均固定成本average income 平均收入，平均所得average inventory 平均存货，平均库存average life 平均使用年限，平均寿命average method of depreciation平均折旧法，直线折旧法average payment period 应付帐款平均付款期average rate of return 平均收益率average stock 平均存货average tax rate 平均税率average variable cost平均变动成本]]averaging 平均计算，股票投机averaging down 降低持有股票平均价格averaging up 提高持有股票平均价格avoidable cost 可避免成本avoidance of double taxation 避免双重课税avoidance of taxation 避税award 裁决，决标average collection period平均收款期average payment period平均付款期activity ratio经营活动比率average collection period of receivables应收帐款平均收帐周期。

财务词汇中英对照

财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表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accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash 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Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at thebeginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债 Current liabilities 流动负债Short-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Total current liabilities 流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得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Shareholders Equity股东权益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Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬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）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital 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OL（Operating Liabilities）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。

财务管理-会计术语英汉对照表精品

allowance to reduce deferred tax asset to expected realizable value
allowance to reduce inventory to market
帐龄分析法全部财务抵坏帐
备抵评价
备抵维修费用备抵（评价）法
会计原则委员会
会计研究处
会计研究丛刊会计评论
会计丛刊
accountin g standards dacivciosuionntin g standards executive caoccoomuinttteine g terminolo gacycountin g trends and taeccchonuinqtuse receivable s
accrual basis
accrued expenses
accrued iatcecmrused liability on purchase commitm ent
accrued revenues
accumulat ed benefit obligation
accumulat ed depreciati on
amortizati on
amount of an annuity due
amount of an ordinary aannnaluyistyis of longterm saonlavlyensicsy of return on iannvaelystsmisen of shortterm liquidity
announce ment date
备抵长期投资跌价损失
备抵短期投资跌价损失
美国会计学会
美国会计师协会

中英文常用财务词汇对照表

中英文常用财务词汇对照表英文（美、英） Accelerated depreciation Accrued payroll Accrued expenses Account Accounting Accounting concepts Accounting policies Accounting principles Accounting standards Accounts payable (suppliers) Accounts receivable (U.S) Accrual accounting Accumulated depreciation Acquisition Advances to suppliers Advances from customers Additional paid in capital Administrative expenses Affiliated companies Allowance for doubtful accounts (bad debts) Amortization Annual report Appreciation Articles of association Assets Assets turnover Associate At equity Audit opinion Auditors Average collection period 中文加速折旧法应付工资预提费用报表或账目、账户会计会计基础概念会计政策会计原则会计标准应付账款应收账款权责发生制积累折旧购买预付账款预收账款发关于股票的溢价行政费用子公司坏帐准备金贬值年度报告增值章程资产资产周转率关联着等价审计意见审计师应收账款周转率英文（美、英） Average-weighted cost method Bad debt Balance sheet Bank overdraft Book value Bookkeeping Buildings Capital Capital Gain (loss) Capitalised interest Capital surplus cash on hand cash in bank Cash flow Cash flow statement Certified public accountant Common stock(ordinary shares) Commercial paper Consolidated Contingent liability Convertible debentures Construction in progress Cost Cost accounting Cost of goods sold Cost of sales Credit sales Current asset Current cost Current liability Current ratio 中文加权平均成本法坏账资产负债表银行透支账面价值簿记房屋资本资产溢价（不足）利息资产化资本公积现金银行存款现金流量现金流量表注册公共会计师普通股票商业承兑票据合并风险与费用准备金可转换债券在建工程成本成本会计产品销售成本销售费用赊账流动资产现行成本流动负债流动比率

财务英语中英文对照表(部分)

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制(应计制)accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制(现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁）certified public accountant(CPA）注册会计师charge ①费用；②赊账,指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本—效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double—entry system 复式记账系统double—declining—balance depreciation （DDB）双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board （FASB）（美国)财务会计准则委员会fiscal year ①会计年度（财务年度)；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first—in, first—out（FIFO）先进先出F.O。

财务英语英汉对照表19992516

财务英语英汉对照表19992516财务英语英汉对照表·A·Abandoned asset 废弃资产·Abandonment decision 废弃决策·Abandonment stage 废弃阶段·Abandonment value 废弃价值·Abatement 减免、冲销·Abatement of taxes 减税、退税·Abbreviated accounts 简式会计报·ABC system(of inventory control)分级存货控制制度·Ability to pay taxation 纳税能力·Ability to service debts 偿债能力·Abnormal cost 异常成本·Abnormal depreciation 异常折旧·Abnormal gain 异常利得、异常收益·Abnormal loss 异常损失·Abnormal shrinkage 异常盘亏·Abnormal spoilage 异常损耗·Abnormal yield curve 异常收益率曲线·About of circa 大约·About par 超过票面值·Above the line 线上项目·Abscond 潜逃·Absolute amount 绝对数，绝对金额·Absolute cost advantage 绝对成本优势·Absolute endorsement 绝对背书·Absolute fixed cost 绝对固定成本·Absolute insolvency 绝对无力偿付·Absolute interest 绝对权益·Absolute priority 绝对优先求偿权·Absolute liability 绝对赔偿责任·Absolute title 绝对产权·Absolute value 绝对值·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本计算法·Absorption rate 摊配比率·Abstinence 节欲，节制·Abstinence theory of interest 利息的节制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可接受投资项目·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本计算法·Absorption rate 摊配比率·Abstinence 节欲，节制·Abstinence theory of interest 利息的节制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可接受投资项目·Acceptable reliability level 可接受的可靠性程度·Acceptance 承兑、已承兑票据、验收·Acceptance bank 汇票承兑银行·Acceptance bill 承兑汇票·Acceptance commission 承兑佣金，承兑手续费·Acceptance corporation 汇票承兑公司·Acceptance credit 承兑信用·Acceptance financing 已承兑汇票筹资·Acceptance for honour 承兑拒付汇票·Acceptance letter of credit承兑信用证·Acceptance market 票据市场，汇票贴现市场·Acceptance of bribes 受贿·Acceptance of the bid 中标，得标·Acceptance on security 财产担保承兑·Acceptance payable 应付承兑汇票·Acceptance receivable 应收承兑汇票·Acceptance register 承兑汇票登记薄·Acceptance sampling 验收抽样·Acceptance supra protest 承兑拒付汇票·Accepted bill 已承兑汇票·Accepting house 汇票承兑银行·Acceptor 承兑人，验收人·Acceptor supra protect 代替承兑人·Accept-reject decision 采纳或不采纳决策·Access code 联网密码·Accession 财产增值·Accessory contract 附属合同·Access privileges 入库权，入网权·Access time 存取时间、连通时间·Accidental cost 偶然成本，偶生成本·Accidental loss 意外损失·Accident insurance 事故保险·Accommodation 融通·Accommodation acceptance 融通承兑·Accommodation bill 融通汇票·Accommodation charge 融通欠帐·Accommodation endorsement 融通背书·Accommodation paper 融通票据·Accommodation purchase 融通进货·Accommodator 融通汇票背书人·Accord and satisfaction 和解和清偿·Account 帐户·Accounts 帐薄、报表，帐单，记帐·Accountability 会计责任·Accountable officer 会计官员，出纳官员·Account analysis帐户分析·Accountancy 会计·Account bodies 会计团体·Accountancy profession 会计职业，会计专业·Accountant 会计师·Assistant accountant 助理会计师·Accountant general 总会计师、总会计·Account in charge 主管会计师·Accountant’s compilation report 会计师得编辑报告·Accountant’s database 会计师数据库·Accountant’s department 会计处，会计部门·Accountant’s fees 会计师公费·Accountant’s firm 会计事务所·Accountant for the public interest 公众利益会计师，无偿服务会计师·Accountant’s legal liability 会计师法律责任·Accountant’s lien 会计师留置权·Accountant’s opinion 会计师意见书·Accountant’s report会计师报告·Accountant’s responsibility 会计师职责·Accountants world 会计师世界网站·Account balance 帐户余额·Account bill 帐单·Account books 会计帐薄·Account classification 帐户分类表·Account clerk 帐务员·Account code 账号代码·Account current 往来帐户，往来帐单·Account day 结算日·Account form 帐户式·Accounting 会计，会计学·Accounting and tax database 会计和税务数据库·Accounting associations 会计协会·Accounting assumption 会计假定，会计假设·Accounting bases 会计基础·Accounting basis 会计基本方法·Accounting changes 会计变更·Accounting clusters 会计制度群体，会计群体· 会计师职业网站·Accounting computer 会计电子计算机·Accounting concepts 会计概念·Accounting consultation 会计咨询·Accounting consultant 会计咨询师·Accounting control 会计控制·Accounting convention 会计常规，会计惯例·Accounting corporation 会计公司·Accounting cost 会计成本，记帐成本·Accounting criteria 会计标准·Accounting cushion 会计收益低估·Accounting cycle 会计循环·Accounting data 会计数据·Accounting database 会计数据库·Accounting data processing 会计数据处理·Accounting department 会计部门·Accounting dictionary 会计词典·Accounting directives 会计指令·Accounting disclosure 会计数据公开，会计披露·Accounting doctrine 会计信条·Accounting document 会计凭证·Accounting Education Web 会计教育互联网·Accounting elements 会计要素·Accounting encyclopedias 会计百科全书·Accounting entity会计主体，会计个体·Accounting entity postulate 会计主体假设，会计个体假设·Accounting entity theory 会计个体论·Accounting entry 会计分录·Accounting equation 会计等式·Accounting errors 会计差错·Accounting estimate 会计估计·Accounting ethics 会计道德·Accounting event 会计事项·Accounting evidence 会计凭证，会计证据·Accounting exposure 会计风险暴露·Accounting files 会计档案·Accounting firm 会计师事务所·Accounting firm development 会计师事务所发展中心·Accounting firm merger 会计师事务所兼并·Accounting fraud 会计欺诈·Accounting function 会计职能·Accounting hall of fame 会计名人堂·Accounting harmonization 会计协调·Accounting history 会计史·Accounting identity会计恒等·Accounting income 会计收益，帐面收益·Accounting information 会计资料，会计信息·Accounting information system 会计信息系统·Accounting internationalization 会计国际化·Accounting journals 会计期刊·Accounting legislation 会计立法，会计法规·Accounting manual 会计手册·Accounting measurement 会计计量·Accounting methods 会计方法·Accounting model 会计模式·Accounting net 会计互联网·Accounting objective 会计目标·Accounting on line 在线会计，联网会计·Accounting partner 会计伙伴·Accounting period 会计期·Accounting period postulate 会计假设·Accounting plan 会计方案·Accounting policies 会计政策·Accounting postulate 会计假设·Accounting practice 会计实物，会计惯例·Accounting price 会计价格，记帐价格·Accounting principle 会计原则·Accounting procedures 会计程序·Accounting process 会计过程·Accounting profession 会计职业，会计专·Accounting profession organization 会计专业机构·Accounting profit 会计利润·Accounting rate of return 会计收益率·Accounting ratio 会计比率·Accounting records会计记录，会计薄记·Accounting reform 会计改革·Accounting regulation 会计规章，会计条例·Accounting report 会计报告·Accounting research network 会计研究网·Accounting rules 会计规则·Accounting scandal 会计丑闻·Accounting service 会计服务·Accounting software 会计软件·Accounting software package 会计软件组合程序·Accounting software shop 会计软件商店·Accounting standardization 会计标准化·Accounting standard 会计标准，会计准·Accounting system 会计制度·Accounting technique 会计技术·Accounting technology 电子会计技术·Accounting technologist 电子会计技术师·Accounting terminology 会计名词·Accounting textbook publisher 会计教材出版商·Accounting theory 会计理论·Accounting thought 会计思想·Accounting transaction 会计业务，会计帐务·Accounting unit 会计单位·Accounting valuation 会计计价·Accounting year 会计年度·Account in transit 未达帐项·Account note 帐单·Account number 帐户编号，账号·Accounts 会计帐薄，会计报表·Account sales 承销清单，承销报告单·Accounts payable 应付帐款·Accounts payable payment period应付帐款付款期·Accounts payable subsidiary ledger 应付帐款辅助分类帐·Accounts receivable 应收帐款·Accounts receivable aging schedule 应收帐款帐龄分析表·Accounts receivable assigned 已转让应收帐款·Accounts receivable collection period 应收帐款收帐期·Accounts receivable cost 应收帐款成本·Accounts receivable discounted 已贴现的应收帐款·Accounts receivable financing 应收帐款筹资，应收帐款融资·Accounts receivable management 应收帐款管理·Accounts receivable subsidiary ledger 应收帐款的辅助分类帐·Accounts receivable turnover 应收帐款周转率，应收帐款周转次数·Account stated 已承认的帐项·Account title 帐户名称·Accredit 开出信用证·Accredited business valuation 授权企业估价专业人·Accredited valuation analyst 授权估价分析师·Accreditee 信用证收益人·Accrediter 信用证申请人·Accretion 增殖·Accrual 应计·Accrual basis accounting 应计制会计，权责发生制会计·Accrual concept 应计概念·Accrual date 应收应付日期·Accrued account 应计帐户·Accrued expense 应计费用·Accrued income 应计收益·Accrued interest 应计利息·Accrued items 应计项目·Accrued payable 应计应付款项·Accrued receivable 应计应收项目·Accrued rent 应计租金·Accrued revenue 应计收入·Accrued wages 应计工资·Accumulated amortization 累计摊销，无形资产的冲销帐户·Accumulated deficit(loss) 累进亏损·Accumulated depletion 累计折耗·Accumulated depreciation 累计折旧·Accumulated dividend 累计股利·Accumulated earnings 累计盈余，累计收益·Accumulated earning tax 累计盈余税，累计收益税·Accumulated fund 累计基金·Accumulated income 累计收益·Accumulated profit 累计利润·Accumulation account 累计帐户·Accumulation 累积，累计·Accumulation factor 累计系数·Accumulation shares 累计股份·Accumulation trust 累计信托基金·Accumulative dividends 累计股利·Accumulative sinking fund 累计偿债基金·Accurate presentation 正确反映，准确反映·Acid test 酸性试验，资产流动性测试·Acid test ratio 酸性试验比率·Acknowledgement 收货回单，接受订货，承认债务通知·Acknowledgement of debt 承认债务，确认债务·Acknowledgement of order 承认订单，接受订单·Acknowledgement of receipt 收款回执·Acquired company 被盘购公司，被兼并公司·Acquired surplus 盘购盈余·Acquiring company 盘购公司，兼并公司·Acquisition 购置，盘购·Acquisition accounting of combination 企业合并的盘购会计·Acquisition cost 购置成本·Acquisition decision 购置决策·Acquisition excess盘购超支·Acquisition price 购置价格·Acquisition surplus 盘购盈余·Acquittance 债务清偿，清偿收据·Across-the-board 全面调整，全盘调整·Across-the-board price change全面调整商品价格·Across-the-board tariff change 全面调整关税税率·Across-the-board wage increase 全面调整工资·Across the counter正常交易·Act 法案·Acting 代理·Action 起诉，诉讼·Active account 活动帐户·Active assets 活动资产·Active capital 活动资金·Active market 活跃的市场·Active partner 参与经营合伙人·Active securities 交易活跃的证券·Active trust 有经营权的信托·Active trustee 有经营权的信托人·Activity 经营活动、生产经营活动·Activity account 生产经营活动帐户·Activity accounting 生产经营活动会计·Activity-based budget 生产经营活动预算·Activity-based costing 作业成本法·Activity cost 作业成本·Activity ratio 经营活动比率、周转率·Act of bankruptcy 破产法·Act of company 公司法·Act of god 天灾，不可抗力·Act of law 法律行为·Actual capital 实际资本·Actual cost 实际成本·Actual loss 实际损失，实际亏损·Actual normal cost 实际正常成本·Actual price 实际价格·Actual return 实际收益·actual 现货·actual market 现货市场·actual value 实际价值·actual wage 实际工资·actuarial 精算·actuarial basis of accounting 会计的精算基准·actuarial cost method 精算成本法·actuarial return 精算收益率·actuary 精算师·adaptive capacity 适应性能力·adaptive management 适应性管理·added hours 加班工时·added value 增值，增值额·added value statement 增值表·added value tax 增值税·adding or dropping product line 增加或撤销产品生产线·addition 增置，扩建·additional assessment 增补税额·additional budget 追加预算·additional cost 追加成本·additional depreciation 追加折旧，补提折旧·additional duty 附加关税·additional expense 追加费用·additional income tax附加所得税·additional paid-in capital 追加股本，追加实缴股本·additional premium 追加保险费·additional profit tax 超额利润税·additional risk 附加险·additional voluntary contribution 职工自愿附加分担退休金·additivity 可加性·address 网址·adequate disclosure 充分披露·adequate protection 充分保护·adjudication order 判决令，判决破产令·adjunct account 附加帐户·adjustable peg 可调整固定汇率，可调整联系汇率·adjustable-rate bond 可调整利率债券·adjustable-rate mortgage 可调整利率抵押·adjustable-rate preferred stock 可调整股利率优先股·adjusted acquisition cost 调整后购置成本·adjusted bank balance 调整后银行存款余额·adjusted gross income 调整后收益总额，调整后所得总额·adjusted historical cost 调整后历史成本·adjusted income 调整后收益·adjusted trial balance 调整后试算平衡表·adjusting entry 调整分录·adjusting events 调整会计事项·adjustment 调整·adjustment account 调整帐户·adjustment bond 调整债券·administered price管制价格·administration 行政管理机构，行政管理人员·administration order 行政管理命令·administrative accounting 行政管理会计·administrative audit 行政管理审计、·administrative budget 行政管理预算·administrative control 行政管理控制·administrative expense 行政管理费用·administrative regulation 行政管理规章·administrative receiver 破产企业财产行政接管人·administrator 财产管理人，财产接管人，遗产管理人·admissible asset 承保资产·admission 准许入伙，准许入股，准许股票上市·admission of partner合伙人入伙·admitted asset 受保资产，承保资产·ad valorem 从价征收·ad valorem freight 从价运费·ad valorem tariff 从价关税·ad valorem tax 从价税·advance 预付款，垫付款，贷款·advance appropriation 预拨经费·advance bill 预付汇票，预开发货票·advance corporation tax 预交公司税·advanced financial accounting 高级财务会计学·advanced management accounting高级管理会计学·advanced financial management 高级财务管理学·advanced funding 预拨资金，预付经费·advanced refunding 预先兑换证券·advances form customers 预收客户款·advances to affiliate 子公司借款·advances to employees 职工预支款·advances to partner 合伙人预支款·advances to suppliers 预付货款·adventure 投机经营，短期经营·adverse opinion 反面意见，否定意见·adverse report 不利报告，否定报告·adverse variance 不利差异，逆差·advertise 广告·advertising budget 广告费预算·advertising expense 广告费·advertising to sales ratio 广告费对销售额比率·advice 通知单，建议，咨询·advice note 发货通知单·advice of fate 支票能否兑现通知书·advising bank 通知银行·advisory fee 咨询费·advisory funds 咨询资金，委托投资基金·advisory services 咨询服务·AFA membership 美国财务协会会员资格·affiliated company 联营公司·affiliation 联营·AFP membership 财务专业人员协会会员资格·AFP periodicals 财务专业人员协会定期刊物·after-acquired property clause 以后获得财产条款·after charge 附加费用·after closing trial balance 结帐后试算表·after cost 售后成本，售后服务成本·after date 开票后兑付·after market 销售后市场·after-separation cost 分离后成本·after sight 见票后兑付·after tax income 税后收益·after-tax rate of return 税后收益率·AGA Code of Ethics 政府会计师协会职业道德准则·AGA Membership 政府会计师协会会员资格·AGA Publication 政府会计师协会出版物·against actuals 期货兑换现货·against all risk 承保全险·age 寿命，帐龄，资产使用年限·age allowance 年龄减免·agency 代理，代理事务所，政府机构·agency accounting 代理会计·agency commission 代理佣金，代理手续费·agency cost 代理成本·agency fund 代管基金·agency relation 代理关系·agency services 代理服务·agency theory 代理理论·agency transaction 代理交易，代理业务·agenda 备忘录，议事日程·agent 代理人，代理商·agent bank 代理银行·aggregate amount 总额，总金额·aggregate balance sheet 合并资产负债表·aggregate depreciation 折旧总额·aggregate income statement 合并损益表·aggregate index 综合指数·aggregate weighted index 综合加权指数·aggressive collection 积极收款措施·aggressive investment 进取性投资·aggressive portfolio 进取性投资·aging of account 帐龄分析·aggressive project 进取性投资项目·aggressive working capital policy 进取性流动资金政策·aging of accounts receivable 应收帐款帐龄分析·aging schedule 帐龄分类表·agio 贴水，折价·agiotage 汇兑业务，兑换买卖·agreed bid 友好盘购出价·agreed payment 议定付款·agreed price 议定价格·agreement 协定，协议·agreement tariff 协定关税税制·agricultural bank 农业银行·agricultural credit corporation ltd. 农业信贷有限公司·agriculture levies 农产品税·agricultural subsidies 农业补助金·agriculture paper 农业票据·agriculture parity price 农产品的平准价格·alien corporation 外国公司·alienee 受让人·alimony payment 赡养费·all financial resources concept 全部财力概念·all capital earning rate 资本总额收益率·allied company 联营公司·all-inclusive income concept 总括收益概念·all-inclusive income statement 总括性损益表·allocable cost 可分配的成本·allocation 分摊，分配·allocation base 分配基准·allocation of cost 成本分配，成本分摊·allotment 配售，拨付,配售数，拨付数·allotment account 配售帐户，配股帐户·allotment ledger 拨款分类帐·allotment letter 股份配售通知书，配股通知书·allotment money 配股应交款项·allottee 配股认购人·allowable deduction 准予扣减数·allowable depreciation 准予记列折旧额·allowable expense 准予列支的费用·allowable loss 准予列支的损失·allowance 备抵，折让，减免，津贴·allowance for bad debts 坏帐备抵·allowance for depreciation 折旧备抵·allowance for income tax 所得税减免·allowance method 备抵法·all-purpose financial statement 通用财务报表，通用会计报表·all-risk insurance 全险，综合险·all round price 全面价格·alpha coefficient 阿尔法风险系数，第一种证券投资风险系数·alphanumeric code 字母数字代码·alpha risk 阿尔法风险·alpha stocks 阿尔法股票·alteration 改造，改建·altered bill 涂改票据·altered check 涂改支票·alternative accounting methods 可选择性会计方法·alternative accounting rules 可选择性会计规则·alternative cost 变换成本，可替换成本·alternative investment market 可替代投资市场·alternative investment project 可替换投资项目·alternative minimum tax 替代最低税额·amalgamated financial statement 合并财务报表，合并会计报表·amalgamation 合并·amalgamator 企业合并专业人员·amendment 修正，修订，修订条款·American bankruptcy institute 美国破产学会·American option 美国期权·American selling price 美国销售价格·American standard code for information interchange 美国信息交换标准代码·American stock exchange美国股票交易所·American stock indices 美国股票指数·American taxation association 美国税收会计学会·amicable allowance 友好让价·amicable settlement友好索赔清算·amortization 摊销，摊还·amortization method 分期摊销法，分期偿还法·amortization of goodwill 商誉摊销·amortization of patent 专利摊销·amortization schedule 摊销表，摊还表·amortized cost 摊余成本·amortized mortgage 分期摊还抵押·amortized value 摊余价值·amount 金额，合计金额·amount assessed 估定金额·amount differ 金额不符·amount due 到期金额·amount insured 保险金额·analysis 分析·analysis of capital change 资本变动分析·analysis of cash flow 现金流量分析·analysis of financial statement 财务报表分析，会计报表分析·analysis of liquidity 流动性分析·analysis of profitability 获利能力分析·analysis of time series 时间序列分析·analysis of uncertainty 不确定性分析·analysis of variance 分析表，帐户分析表·analysis schedule 分析表，帐户分析表·analyst 分析师·analytical audit 分析性审计·analytical column 分析栏·analytical evidence 分析性证据·analytical review 分析性检查·analytical statement 分析性报表·analytical test 分析性抽查·ancillary buildings 辅助建筑·ancillary letter of credit 从属信用证·ancillary materials 辅助材料·Anglo-American accounting 英美会计·announcement of sale 迫售公告·annual accounts 年度报表·annual appropriation 年度拨款·annual audit 年度审计·annual balance 年度余额，年终节余·annual budget 年度预算·annual cash flow 年度现金流量·annual charge 年度费用·annual closing 年度结帐·annual financial statement 年度财务报表，年度会计报表·annual general meeting 年度股东大会·annual income 年度收益，年度所得额·annualize 按年度折算·annualized net present value 折算年度净现值·annual percentage rate 年度百分率·annual report 年度报告·annual return 年度纳税申报表·annual value 年值·annuitant 年金收领人·annuity 年金，退休金·annuity bond 年金公债·annuity cash-flow pattern 年金形态现金流量·annuity certain 固定年金·annuity contract 年金合同·annuity cost 年金成本·annuity due 期初年金·annuity fund 年金基金·annuity in advance 预付年金·annuity in arrears 持付年金·annuity method of depreciation 年金折旧法·annuity period 年金期·annuity system 年金制·annulation 宣告失效·antecedent auditor 前任审计师·antecedent negotiation 事先协商·antecedents 经历·antedate 填早日期·anti-accounting fraud 反会计欺诈·anticipated cost 预计成本，预列成本·anticipated price 预计价格·anticipated profit 预计利润，预列利润·anticipation 预计，预列·anticipatory breach 预期违约·anti-dilution clause 预防稀释条款·anti-dumping tariff 反倾销关税税则·anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心·anti-fraud profession 反欺诈职业·anti-fraud program 反欺诈计划·anti-inflation policy 反通货膨胀功策·anti-money laundering rule 反洗黑钱规章·anti-pollution investment 消除污染投资·anti-profiteering 反暴利税·anti-recession policy 反经济衰退政策·anti-tax avoidance 反避税·anti-virus 抗病毒软件·anti-trust laws 反拖拉斯立法·applicant 申请人·application 申请，申请书·application and allotment account 认购和配股帐户·application for bank account 开立银行帐户申请书·application for letter of credit 信用证申请书·application for registration 注册申请书·application for shares 认股申请书·application software 应用软件·applied cost 已分配成本·applied overhead 已分配间接费用·applied research 应用研究·appointed officer 指定官员·apportionment 分配、分摊、拨款·apportionment method 分摊法·appraisal 估价，估价报告·appraisal capital 评估成本·appraisal report 评估报告·appraisal surplus 估价盈余·appraisal value 估定价格·appraiser 估价员，估价师·appraiser association of America 美国估价师协会·appreciation 升值·appreciation of assets 资产升值·appreciation surplus 增值盈余·appropriated retained earnings 已指定用途留存收益，已分配留存收益·appropriated retained income 已指定留存收益，已分配留存收益·appropriation 拨款，收益分配·appropriation account 拨款帐户，留存收益分配帐户·appropriation budget 拨款预算·appropriation ledger 经费分类帐·appropriation system 拨款制度·approval 核定，审批·approval for project 投资项目的审批·approved account 核定帐户·approved bond 核定债券·approved list 核准证券清单·approved society 核定互助会，注册互助会·approximation 约计数，近似值· a priori theories of accounting 先验性会计理论·arbitrage 套汇，套利·arbitrage of exchange 套汇·arbitrager 套汇商，套利商·arbitrage rate 套汇汇率·arbitrage transaction 套汇业务，套利业务·arbitration 仲裁·arbitration clause 仲裁条款·arbitrator 仲裁人·arithmetic operation 算术运算·arm-in-arm transaction 臂挽臂交易，私人关系交易·arm’s-length price正常价格，公正价格·arm’s length transaction 一臂之隔交易，正常交易·arrangement 偿债协议，清算安排,项目排列·arrangement of balance sheet 资产负债表的项目排列·array 阵列，数组·arrears 拖欠，拖欠款项·arrestment 财产扣押·ARR method 会计收益率法·Arthur Anderson 安达信会计师事务所·article 文件条文，合同条款·articles of incorporation 公司章程·article of partnership 合伙契约·articulate 环接·articulated accounts 环接报表·articulated concept 环接概念·articulated financial statement 环接会计报表·artificial intelligence 人工智能·artificial person 法人·ASB Standards 会计准则委员会财务报告准则·ASB Statement of principles 会计准则委员会会计原则公报·ASB Statements 审计准则委员会公报·ASC Standards 会计准则委员会会计准则·ASCII file 美国信息交换标准代码文件·Asian development bank 亚洲开发银行·Asian dollar 亚洲美元·Asian dollar bonds 亚洲美元债券·Asian dollar marker 亚洲美元市场·Asian option 亚洲式期权·asking price 卖方报价，索价·as per advice 按照通知·as per contra 与反方帐户相符·assented bond 同意调换的债券·assented stock 同意调换的股票·assessable capital stock 应增缴股本·assessable income 应税收益，应税所得·assessed tax 估定税额，查定税额·assessed value 估定价值·assessment 估定，查定，特别税捐，特别摊派税款·assessment fund 特别税捐基金·assessment ratio 估定比率·assessment roll 特别税捐清册·assessor 财产评估师·asset 资产·asset account 资产帐户·asset and liability statement 资产负债表·asset betterment addition 资产改建和扩建·asset classification 资产分类·asset cover 资产担保，资产保障比·asset deficiency 资产不足·asset depreciation period 固定资产折旧年限·asset depreciation range 固定资产折旧年限幅度·asset disposal account 资产处置帐户·asset impairment 资产减损·asset income 资产收益·asset-liability view 资产－负债观念·asset measurement 资产计量·asset quality 资产质量·asset retirement 资产退役，资产报废·asset revaluation 资产重估价·assets-liabilities ratio 资产负债比率·assets register 资产登记薄·asset stock 资产股份·asset stripping 资产剥离，资产拆卖·asset atructure 资产结构·asset turnover 资产周转率·asset utilization ratio 资产利用率·asset valuation 资产计价·asset value 资产价值·asset value per share 每股资产价值·assignability 可转让性·assignable instrument 可转让票据·assigned account 已转让帐户，已抵债帐户·assignee 受让人·assignment 转让，过户，转让契约·assignment of accounts receivable 应收帐款转让·assignment of debt 债权转让·assignment of lease 租赁转让·assignment of life policy 人寿保险单转让·assignment of marine policy 海运保险单转让·assignment of wage 工资转让·assignor 转让人，让与人·assimilation 吸收，消化·assistance and subsidy 援助和补助金·assistant accountant 助理会计师·assistant auditor 助理审计师·assistant controller 主计长助理·associate 联营的，合伙人，联系会员，非正式会员·associated banks 联系银行·associated company 联属公司，附属公司·associate member 联系会员，非正式会员·Associate of the association of tax technicians 税务技术人员协会联系会员·Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员·associate of the institute of cost and management accountants 成本管理会计师协会联系员·association 协会·association dues 会费·association for information systems 信息系统学会·associationism 协会主义·association of accounting firms 会计师事务所协会·association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会·associative responsibility 连带责任·assumed bonds 承担债务，承付债券·assumed interest 假定利息，设定利息·assumed liability 承担债务，承付债务·assumption 承担，假定，假设·assurance 保险，保证，信息安全保证·assurance company 保险公司·assurance services 信息安全服务·Assurance Services Executive Committee 信息安全执行委员会·assured 被保险人·assurer 保险商，承兑商·at cost 按成本·at discount 按折价，按低于票面价值·at maturity 到期·at par 按票面额，平价·at premium 按溢价，按高于票面价值·at risk 有风险，存在风险·at short notice 按短期通知偿付·at sight 见票兑付·attached account 被查封帐户·attachment 扣押，查封·attainable cost 可达到的成本·attest 查证，验证·attestation 验证，验证书·attest function 查证职能，验证职能·attestation standard c查证准则，验证准则·at the lower of cost or market 成本与市价熟低·attorney 被委托人，代理人，律师·Attorney 注册公共会计师，律师·attorney’s fee 律师费·attorney’s letter 致律师信函·attributable cost 可归属成本·attributable income 可归属收益。

财务英语词典-财务术语中英文对照.doc

A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店（分店）现金帐户Branch consignments (shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业；业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C.A.; chartered accountant 会计师Call 催缴股款通知书Call book 催缴股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催缴股款Call up capital 已催缴股本（包括已收及催缴未收的股本）Cancelled check 柱销支票；付讫支付Capacity expenses （生产）能量费用Capital资本Capital account 资本帐户Capital account balance sheet 固定资产负债表Capital adjustment account 资本调整帐户Capital assets 资本资产Capital charges 资本支出（同capital expenditures）Capital deficit 资本亏绌Capital expenditures 资本支出Capital expenditure account 资本支出帐Capital expense 集资费用Capital fund 资本基金Capital gains 资本利益Capital income 资本收益Capitalization 资本总额；资本化（指利益的资本化）Capitalization of interests 滚利作本Capitalized expenses 资本化的费用Capitalized profits 资本化的利益Capitalized value 资本化的价值Capital liabilities 资本负债（同funded debts）Capital transfer 资本转移Capital losses 资本损失Capital outlays 资本支出Capital profits 资本利益Capital receipts资本收入Capital returned to stock – holders in dividends 摊还股本Capital revenue 资本收益（同capital income）Capital stock 股本帐Capital stock authorized 额定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Capital stock outstanding 现发股本Capital stock –preferred 优先股本Capital stock subscribed 已认股本Capital stock subscriptions 认缴股本Capital surplus 资本盈利Capital uncalled 未收资本Caption of account 会计科目Card ledger 卡片式分类帐Card of account 分类帐目录Carriage 搬运费Carriage paid 运费付讫Carried forward 接后Carried over 过次页Carrying charges 置存资产费用Carrying charges 储存支出（指存货而言）Carrying cost 储存成本（指存货而言）Carrying value 储存价值（指存货而言）Cartage –in 购货车力Cartage –out 销货车力Cash 现金、现款Cash account 现金帐户Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产（包括现金、银行往来、运送现金等项目）Cash audit 现金审计Cash balance 现金馀额Cash basis 现金基础；收付实现基础V before delivery 现金交货Cash bonus 现金红利Cash book 现金簿；现金收付簿；现金帐Cash budget 现金预算Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）Cash Cr. 现金付出Cash credit 保证放款；活期信用放款Cash credit slip 现金支出传票Cash day; pay day 付款日Cash debit slip 现金收伟票Cash disbursements 现金付出Cash disbursements journal 现金付出日记帐Cash discount 现金折扣Cash dividends 现金股利Cash Dr. 现金收入Cash held in foreign countries 存国外现金Cashier 收支员；出纳员Cashi er’s check 本票Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金Cashing check 兑现支票Cash in transit 在运现金Cash in treasury 库存现金Cash journal 现金日记帐；现金簿Cash journal day book 现金日记帐Cash on arrival 货到付现Cash on bank 银行存款Cash on delivery 现款交货Cash on hand 手存现金Cash on book 现金支出簿Cash payment journal 现金付出日记帐Cash payments 现金支付Cash payments book 现金付出簿Cash purchase 现购Cash receipts 现金收入Cash receits book现金收入簿Cash receipts journal 现金收入日记帐Cash remittance note 解款单Cash reserve 现金储蓄Cash sale invoice 现售发票；；现销发票Cash sales 现售；现销Cash sales book 现售簿；现销簿Cash settlement 现结Cash short and over 现金清偿基金Cash slip 现金传票Cash surrender value (of life insurance) 保险积存金Cash tickets 现售票；现销票Casual audit 临时审计Catalogue 目录Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）Certain annuity 确定年金Certificate book 股票簿Certificate deposit 证券存款Certificate of balance sheet 资产负债表证明书Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证；存款单折Certificate of indebtedness 借据Certificate of origin 原货凭单Certificate of stock 股票Certified accounts 会计师证明的帐目Certified balance sheet 会计师证明的资产负债表Certified check 保付支票Certifying bank 付款保证银行C.F. invoice货价及运费发票C.F. price货价及运费价格Change funds 找换金Charge and discharge statement资金运用表Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费Charge off 剔除Charges 费用；借项Charges against revenue 营业（业入）支出Charge sales 赊售、赊销Charges for remittances, transfers. etc. 汇水Charges forward 费用先付Charge side 贷方Charge tickets 赊购发票；赊销发票Charge to capital 资本支出Charge to income 营业（业入）支出Charter 执照Chartered accountant 会计师Charter of concession 特许证Chattel mortgage 动产抵押Chattels 动产Check 支票Checkbook 支票簿Checkbook stubs 支票存根簿Check collection 支票兑取Check collector 支票兑取人Check holder 持票人Check mark 核对符号；柱销记号Check register 支票登记簿Checking accounts 核对帐目Check to bearer 不记名支票Check to order 记名支票Cheque 支票Chequebook 支票簿Chief accountant 会计主任Chronological books 序时帐簿Chronological record 序时记录Circulating assets流动资产Circulating capital流动资本Circulating liabilities 流动负债Circulation cost 流动费用Claimant’s ledger 债权人分户帐Claim for additional securities 追加Claims 债权Class cost system 分类成本制度Classification manual 帐户分类说明Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表Clean bill 信用用据Clean draft 普通汇票Clearance sale 售低货Clearing account 暂记待结转帐目Clearinghouse 票据交换所Clerical error(s) 记录错误；误毕Client 委托人Client ledger 委托人分户帐“Cl ose “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户Closed mortgage 限额抵押Closing 结算Closing accounts 结帐Closing balance 期终馀额；期终差额Closing entries 结帐记录Closing entry 结帐分录Closing the book(s) 结帐Co –insurance 共同保险C.O.D.; cash on delivery 交货收款Code number 标号数码Codicil 遗嘱更改C.O.D. sales 交货收款销售Collateral loans 证券担保放款Collateral note 附带期票Collateral security 附属担保品Collateral trust bonds 证券担保信托公司公司债Collection 徵收；收帐Collection charges 代收票据费Collection expenses 收帐费用Collection fees 代收票据费Collections receivable for customer 未收代付款Collective account 统经帐户Collector; bill collector 收帐人Collusion 串同舞弊Columnar analysis (columnar analysis sheet) 多栏分析表Columnar books 多栏帐簿Columnar journed 多栏日记簿Columnar records 多栏记录Columnar work sheet 多栏计算表Combined cost and general ledger 联合成本及普通分类帐Combined journal and ledger 联合日记分类帐Combined statement 联合决算表Commercial bills 商业票据Commercial bookkeeping 商业簿记Commercial capital 商业资本Commercial credits 商业信用款Commercial invoice 商业发票Commercial discount 商业折扣；商业贴现Commercial letters of credit 商业信用证Commercial museum 商品陈列所Commercial organization and customhouse 商业机关及税关Commercial paper 商业票据Commercial profit 商业利益Commercial register 商业登记簿Commercial registration 商业登记Commercial transaction 买卖；贸易Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商Commission(s) 佣金；手续费Commission agency 代理贸易Commission agent 贸易代理人Commission broker 经纪人Commission for collection 收帐佣金Commission merchant 代售商Commission sale; consignment sale 委托贩卖Common cost 共同成本Common dollar等值货币Common stock 普通股Community 共同收益Companies 公司财产Company 公司Company law 公司法Company limited by guarantee 保证有限公司Company limited by shares 股份有限公司（同corporation; joint stock company, limited）Company’s act 公司法（同law of corporation）Comparative balance sheet 比较资产负债表Comparative budget and actual balance sheet 预算与实际资产负债比较表Comparative budget and actual income sheet 预算与实际损益比较表Comparative cost sheet 比较成本表Comparative income account 比较损益表Comparative operating statement 比较营业表Comparative profit and loss statement 比较损益表Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表Comparative statement of order costs 分批成本比较表Comparative statement of product costs 产品成本比较表Comparison sheet 比较用表Compensation insurance 职工赔偿保险Compensatory errors 抵销错误（同offsetting errors）Compiling costs 集成本资料Complete audit 全部审计Complete cost 总成本Complete detailed audit 全部详细审计Completion report 完工报单Composite balance sheet 综合资产负债表Composite income sheet 综合损益表Composite life 平均年龄Composite percentage statement 综合百分率决算表Composite rate 混合率（用於折旧的摊提或负荷的分配）Composite ratio 综合比率Composite turnover 综合周转数Composition depreciation 综合折旧Compound arbitrated rate 联合汇兑价率Compound arbitration 重复汇兑（即两国以上之汇兑）Compound interest 复利Compound journal entry 多项分录式Condensed balance sheet 简明资产负债表Condition 品质Condition of affaire 清算资产负债表（同statement of affaire）Conditional endorsement 条件背书Conditional sales 附条件销售Confidential clerk 秘书Confirmation 询证Confirmation request 请证Consigned goods 寄销品Consignee 承销人Consignment 寄销；寄销品Consignment expenses 寄销费用Consignment goods 寄销品Consignment –in (inward) 承销；承销品Consignment – out (outward 寄销；寄销品Consignment profit and loss 寄销损益Consignment records 寄销记录；寄销记录Consignment sales 寄销品销售；寄销品销售Consignor 寄销人Consignor’s note 寄销通知书Consolidated balance sheet合并资产负债表Consolidated debts 固定债Consolidated fund service 固定资金Consolidated income sheets 合并损益表Consolidated returns 合并收益Consolidated statement 合并决算表Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀Consolidated surplus statement 合并盈馀表Consolidation 合并Consolidation by lease 租赁合并Consolidation by merger 吸收合并Consolidation by purchase 购买合并Constant return (retrace) 收益Constant capital 不变资本Constant cost 不变成本；固定成本；固定费用Constant expenses 固定费用Construction account 建筑帐Construction work –in –process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐Consumables 消耗品Consumption 行销；销路Contingent assets 或有资产Contingent depreciation 或有折旧Contingent fund 意外损失基金Contingent liability 或有负债Contingent profits 或有利益Contingent reserve 意外事项准备金（同reserve for contingencies）Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款Continuing cost 继续成本；连续成本（对准备成本而言）Continuous annuity 继续年金Continuous audit 继续审计Continuous system of physical inventory 继续盘存制度；继续实地盘存制度Contra accounts 对销帐户Contract goods 契约货品Contract interest 约定利息Contract note 买卖合同Contract of insurance 保险契约Contract of sale 卖契Contractor 包工者；包造者Contract rate of interest 约定利率Contract register 契约登记簿Contract reserve 契约规定准备Contract sales 契约销售（销货）Contractual dividend 契约规定股利Contractual reserve 契约规定准备Contractual service 杂用支出Contra entry 对销Contra valuation account 对销计价帐户Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 统制帐户；统制科目Controllable costs 可统制成本Controllable expenses 可统制费用Controlled accounts 补助帐户；明细帐户Controlled company 被统制公司Controlled corporation 被统制公司Controlling account 统驭帐户Controlling company (corporation) 统制公司Controlling interest 统制股权Controlling record 统制记录Control of expenses 费用统制Control of merchandise 商品统制Conventional accounting 会计惯例Conventional depreciation 惯例折旧Conventional form 惯例式（决算表）Conversion 转换Conversion interval 复利期间Convertible preferred stock 可换优先股Corporate bonds 公司债Corporate surplus 公司盈馀；公债Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遗本（遗产的本金）Correcting entry (correction entries) 改正分录；改正记录Cost 成本Cost account 成本会计；工业会计Cost accountant 成本会计员Cost accounting 成本会计Cost accounts 成本帐户Cost adjustment 成本调整Cost analysis 成本分析Cost and freight 货价加运费Cost audit 成本审计Cost center 成本中心Cost classification 成本分类Cost clerk 成本记录员Cost department expense 成本部费用Cost differentials 成本差异Cost fluctuation 成本变动Cost – finding 成本计算Cost formulas 成本公式Costing (cost finding) 成本计算Cost, insurance, and freight (C.I.F.) 货价及保险费连运费Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息Cost journal 成本日记帐Cost ledger 成本分类帐Cost less depreciation 成本减折旧Cost manual 成本会计规程Cost memo 成本通知单Cost of by – product sales 副产品销售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制销货品成本V of goods sold 销货成本Cost of labor 人工制造（同labor cost）Cost of (to) manufacture 制造成本Cost of material 原料成本；材料成本Cost of operation 运作成本。

财务中英文对照

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(2)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(3)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(4)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(5)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 (6)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(7)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(8)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 (9)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(10)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(11)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(12)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(13)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(14)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(15)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 losses1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-terminvestment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods 1223 副产品by-products 1224 在制品work in process 1225 委外加工work in process - outsourced 1226 原料raw materials 1227 物料supplies 1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses 1251 预付薪资prepaid payroll 1252 预付租金prepaid rents 1253 预付保险费prepaid insurance 1254 用品盘存office supplies 1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expenses 126 预付款项prepayments 1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments 1284 代付款payment on behalf of others 1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others 1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds 1311 偿债基金redemption fund (or sinkingfund) 1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund 1314 退休基金pension fund 1318 其它基金other funds 132 长期投资long-term investments 1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 14~ 15 固定资产property , plant, and equipment 141 土地land 1411 土地land 1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improvements - revaluation increments。

中英文常用财务词汇对照表

中英文常用财务词汇对照表
以下是一些中英文常用财务词汇对照表：
中文英文中文英文
收入 revenue 资产 asset
支出 expenditure 负债 liability
成本 cost 所有者权益 owner's equity
利润 profit 现金流量 cash flow
净利润 net profit 流动比率 current ratio
毛利润 gross profit 速动比率 quick ratio
毛利率 gross profit margin 资产负债率 gearing ratio
净利润率 net profit margin 存货周转率 inventory turnover ratio 总资产收益率 return on total assets 应收账款周转率 receivables turnover ratio
市盈率 P/E ratio 资本回报率 return on capital employed
市净率 P/B ratio 销售利润率 profit margin on sales
市现率 P/CF ratio 经营现金流增长率 growth rate of operating cash flow
市销率 P/S ratio 存货周转天数 days of inventory on hand
ROE(净资产收益率) ROE(return on equity) 应收账款周转天数 days of receivables outstanding。

财务英语词典-财务术语中英文对照

A：abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden （同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills）已承兑汇票Accepter 受票人Accommodation bill；accommodation note (kite）; accommodation paper欠单Account帐；帐户;会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官;会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts）Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account （fiscal）year会计年度Account year 帐户年度Accounting 会计; 会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐;金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制;应计制;发生制Accrued assets 流动资产;应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee）广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司) Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处;代理人Agency accounts 代理帐;代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期(指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号(业务上合作)All – inclusive income statement 统括性损益表(包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment（s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让;备抵;减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销;摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计;分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐（同columnar journal）Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection）年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal)Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用;拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数;岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算;岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款;摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户;资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability，auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s）补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额;平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B：Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance （balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额(差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表（同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account（s）银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft，bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft）即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据(同notes payable）Bills rediscounted 应收票据(同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员;记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据;卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店(分店）现金帐户Branch consignments （shipments) 寄交支店（分店)货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand；chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业；业务Carry on business，to 营业Establish a business, to 创业Give up a business，to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one-s) business to 闭业;关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate；buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数(指副产品对正产品成本的抵偿数）By –products 副产品By — products sales 副产品销售C：C。

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