财会英语单词

Acquisition 收购

Assets 资产

Assets cover 资产担保

Asset value per share 每股资产价值

Authorized share capital 额定股本

Balance sheet 资产负债表

Bookkeepking 簿记

Book value per share of common stock普通股每股帐面价值Capital expenditure 资本支出

Capital gain 资本收益

Capital stock股本

Capital surplus资本公积

Capital turnover 资本周转率

Cash dividends现金股利

cash flow statement 现金流量表

Cash flow prospects 现金流量预测

Cash limit 现金限额

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师

Conglomerate 跨行业企业

Common Stock 普通股

Consolidated accounts 合并报表

Consolidated financial statements合并财务报表Contributed capital投入资本

Cost accounting 成本会计

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Current assets 流动资产

Current ratio流动比率

Debt ratio债券比率

Deflation 通货紧缩

Disclosure 批露

Dividend股利

Dividend cover 股利产出率

Dividend per share 每股股利

Dividend yield ratio股利收益率

Earnings per share of common stock普通股每股收益Expenses 费用

External users 外部使用者

Final accounts 年终报表

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Financial statement 财务报表

Financial activities 筹资活动

Fixed assets 固定资产

Flow of funds statement 资金流量表

Gearing 举债经营比率(杠杆)

Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息

Goodwill 商誉

Government Accounting Office 政府会计办公室Income 收益

Income and expenditure account 收益和支出报表Income statement 损益表

Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Intangible assets 无形资产

Integrity 整合性

Interest rate 利息率

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

Issued share capital 已发行股本

leverage 举债经营比率

Liabilities 负债

Liquidating dividends清算股利

Loss 亏损

Management accounting 管理会计

Negative cash flow 负现金流量

Number of times interest earned已获利息倍数Operating activities 经营活动

Owners equity 所有者权益

Paid-in capital缴入资本

Partnership 合伙企业

Positive cash flow 正现金流量

Preferred S tock优先股

Price ratio 市盈率

Profit to turnover ratio 利润对营业额比率

Principal 本金

Quick ratio速动比率

Redemption 赎回

Registered share capital 注册资本

Retained earning 留存利润

Revenue 收入

Return of investment 投资回报

Return on investment 投资报酬

Return on investment资本报酬率

Return on total asset总资产报酬率

Scrip issue 红股发行

Securities and Exchange Commission 证券交易委员会Share capital 股份资本

Share premium 股票溢价

Stable-dollar assumption 稳定货币假设

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Sole proprietorship 独资企业

Solvency 清偿能力

Stockholders 股东

Stock control 存货控制

Stock dividends股票股利

Stockholders equity 股东权益

Subscribed share capital 已认购的股本

Tangible asset 有形资产

Tax accounting 税务会计

Trading profit and loss account 营业损益表Turnover周转

Window dressing 门面粉饰

Working Capital营运资本

Yield rate on preferred stock优先股收益率

Yield rate on bonds债券收益率