财经英语术语。Glossary of finance terms

Glossary of finance terms

English – Chinese

A

Abstract of financial statement 财务报表摘要

Account 项目，账户，账，账款，会计科目

Account balance 账户余额，账目余额

Account classification 账户分类

Account number 账号，账户编号

Account of assets 资产账户

Account payable 应付账款

Account payable ledger 应付账款分类账

Account payable-non trade 贷款外其他应付款项

Account payable ratio 应付账款比率

Account payable to purchases ratio 应付账款对进货比率

Account receivable ledger 应收账款分类账

Accounting 会计，会计学，会计工作

Accounting depreciation 会计折旧

Accounting document 会计单据，会计单证，会计凭证Accounting equation 会计恒等式，会计等式，会计方程式Accounting information system 会计资讯系统，会计信息系统，计算机会计系统Accounting standard 会计标准，会计准则

Accounting valuation 会计计价，会计估价

Accrual accounting 应计制会计，权责发生制会计

Accrual basis 权责发生制，应计制，责权发生制Accumulated amortization 累积摊销

Accumulated depreciation 累积折旧

Accumulated income 累积收益

Activity ratio 周转率，业务比率

Actual inventory 实际库存

Added value tax 增值税

Adjusted acquisition cost 调整后购置成本，调整后取得成本

Aging of account receivable 应收账款的账龄分析

Amortizable 可分批偿还的，可摊提的

Amortization method 摊销法，摊还法

Amortization period 摊还期，折旧期

Amortized cost 已摊销成本，摊余成本

Analysis by nature of cost item 按费用项目性质分析

Analysis of financial statement 财务报表分析

Analysis of profit and loss 盈亏分析

Analytical accounting 分析性会计

Annual financial report 年终财务报表

Annual financial statement 年度财务报表

Annuity 年金

Assets income ratio 资产收益比率

Assets liability ratio 资产负债比率，债务比率Assets ratio 资产比率

Assets valuation 资产计价

Audited financial statement 已审计财务报表Auxiliary book 辅助账簿

Auxiliary ledger 辅助分类账

Average account payable period 应付账款平均到期日Average account receivable turnover ratio 平均应收账款周转率

B

Bad debt 呆账，坏账

Bad debt provision 坏账准备

Bad debt ratio 坏账比率

Balance sheet 资产负债表，平衡表Balance sheet analysis 资产负债表分析Balance sheet classification and valuation 资产负债表分类和评价Balance sheet-income statement ratio 资产负债表与收益表比率Balance sheet ratio 资产负债表比率Balanced working capital policy 平衡性流动资金政策Benchmark 基准数据，基准

Book value 账面价值

Book value of common stock 普通股账面价值

Book value of preferred stock 优先股账面价值Borrowing 借款，借贷

Breakeven analysis 损益平衡分析，保本分析Breakeven sale 损益分界销售额Breakeven sale volumes 保本销售量

Business combination 企业联合，企业合并

C

Capital 资本

Capital employed 使用的资本额

Capital expenditure 资本性支出

Capital structure ratio 资本结构比率

Capitalization 资本化，本金化

Cash 兑现，付现款，支现金，现金，现款Cash and deposit with bankn account 现金及银行存款账户

Cash collection basis 收现金，现金收入制

Cash disbursement 现金支出

Cash flow 现金流量，现金流转，现金流动

Cash flow statement 现金流动表，现金流转表，现金流量表Cash generated by operation 营业所得现金

Cash receipts and disbursements statement 现金收支表

Certified account 已查证账目

Certified financial statement 已证明财务报表，已查证的财务报表，

审定的决算表，审定的财务报表Changes in working capital 营运资金的变动

Chartered accountant 特许会计师

Closing date 结账日期

Closing trial balance 结账试算表

Collection 托收，收款，无证托收，收账Comparability concept 可比性观念

Comparability principle 可比性原则

Comparative balance sheet 比较资产负债表

Comparative analysis 比较分析

Comparative financial statement 比较财务报表

Comparative profit and loss statement 比较损益表

Completeness 完整性

Compound 以复利计算

Compulsory audit 强制审计，法定审计

Confirmation letter 证询信函

Consolidated balance sheet 合并资产负债表

Consolidated financial statement 合并财务报表

Consolidated income statement 合并收益表

Consolidated income tax 合并所得税

Consolidated net profit 合并纯利

Consolidated profit and loss account 综合损益账

Contribution margin 贡献差，贡献毛益

Cost accounting 成本会计

Cost accounting analysis 成本会计分析