财务会计专用英语

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常用财务会计英语F会计英语

常用财务会计英语F会计英语face amount of bond债券票面金额face interest rate债券票面利率face value面值face value of share股票票面价值facility设施，设备，服务机构facility charge设备费facility cost设备成本factor analysis approach因素分析法factory cost工厂成本factory overhead工厂费用fail丧失支付能力，破产failure破产，倒闭，失败，无支付能力fair交易会，公平的，合理的fair and reasonable price公平合理价格fair market value公平市场价格fair rate of profit公平利润率fair rate of return公平收益率fair valuation合理估价fair-price shop平价商店false假的false account假帐false bill假单据false tax瞒税fee receivable应收费fee subordination 附加费filing备案final最后的final account决算帐户final date截止日期final dividend期末股息final settlement 决算finance财政，金融finance chargesfinance company财务公司，金融公司financial财政的，金融的，财务的financial advisor财务顾问financial aid财政补助financial assets金融资产financial bottom line财务底线financial budgeting财务预算编制financial components财务成份financial cost财务成本financial crisis财政危机financial distortionfinancial future金融期货financial instruments 金融证书，金融工具financial performance 财务业绩financial position财务状况financial ratios财务比率financial reality财务现实financial statement财务报表financial status财务状况financial terms融资条件financial year财政年度financiers融资人financing筹资，融资，提供资金financing capital金融资本financing cost融资成本financing expenses财务费用financing source融资来源finished product cost产成品成本fiscal capital金融资本fixed固定的fixed assets固定资产fixed assets accounting 固定资产核算fixed assets cost固定资产成本fixed assets ratio固定资产比率fixed deposit定期存款fixed exchange rate 固定汇率fixed liability长期负债fixed mortgage定期抵押，固定抵押fixed rate固定利率fixed tangible assets 固定有形资产fixed transfer price 固定转让价格flexible budget弹性预算floating流动的floating assets流动资产floating debt短期债务，流动负债floating exchange rate浮动汇率floating liability流动负债floating rate of interest 浮动利率flow流动，流量flow of funds analysis资金流转分析forecast预测forecasting预测foreign Bill国外汇票foreign currency account 外汇帐户foreign currency balance外汇平衡、外汇余额foreign exchange rate汇率forward未来的，期货forward deal期货交易forward dealing期货交易forward exchange contract 汇兑合约预约forward exchange rate远期汇率forward market期货市场forward rate远期汇票兑换率forward transaction期货交易franchises专营权free cash flows活动现金流free credit无条件信用证free from debt免除债务free from encumbrances 放弃债权free from taxes免税free of charge免费frozen account冻结帐户frozen assets冻结资产frozen capita冻结资金frozen loan冻结贷款frozen price冻结价格frozen wage冻结工资fuel expenses allocation 燃料费用分配full commitment全额承诺full costing完全成本计算full disclosure充分披露full endorsement记名式背书full payment付清、支付全部货款full-payout全额支付fund基金，专款fund accounting基金会计fund appropriation拨款fund assets基金资产fund flow analysis资金流量分析fund management基金管理fund raising cost筹资成本fundamental accounting equation 基本会计恒等式future cost未来成本future lease payment未来租赁付款futures期货交易，远期交易futures price期货价格。

财务会计专业英语 (10)

5.1
By reading the statement of cash flows, the reader might find answers to the following questions:
• Why did cash decrease for Home Depot when it reported net income for the period?
stock
5. Gain on the Sale of Automobile formerly used in the
business
6. The proceeds from the sale of the automobile in Item
#5.
7. An increase in the balance in a retailer's Merchandise
14. A decrease in the current asset account Prepaid
Insurance
15. A decrease in the current liability Income Taxes
Payable
16. The proceeds from issuing additional Common
$ 5,000 $60,000 $20,000
$85,000
Jan. 1, 2003 $-0-
-0$-0-
$-0$-0$-0-
$-0-
Steps in Preparation--2
Step 1. Determine the change in cash. Step 2. Determine the net cash flow from operating activities. Step 3. Determine net cash flows from investing and financing activities.

财务会计英语

1Accounting会计is an information system.it measuresdata into reports,and communicates results to people2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firmManagement accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assetsCash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产)4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period.5Assets资产(cash,accouts receivable,notesexpense,land buildings,equipment furniture fixtures)Liabilites负债(notes payable,accounts payable,accrued liabilities<payable不计,salary payable计算>)6Accounting adjustments fall into three basic catrgories 会计账项调整三类型of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue)7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank8Treasury stock库存股a corporations own stock that it10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value.11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases.12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee.14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losingby engaging in acounterbalancing transaction17comprehensive income全面收益a company change intotal stockholder’s equity from all sources other thanfrom the owners of the business.内容①unrealizedgains(losses)on available-for-saleinvestments②foreign-currency translation adjustments18 Investing activities投资活动: Activities that increaseor available to thebusiness, a section of the statement of cash flows,Investing activities are important but they are less criticalthat operating activitiesFinancing activities筹资活动: Activities that obtain frominvestors and creditors the cash needed to launch andsustain the business, a section of the statement of cashflows, they are the least important of the threecategories of cash flows, and that’s why they come lastOperating activities经营活动: Activities that createa section of the statement of cash flows, Operatingactivities affect the income statement, Operatingactivities are the most important of the three categoriesbecause they reflect the heart of the organization, asuccessful business must generate most of its cashfrom day-to-day operation19Accounting foundation principles会计基本原则Thetheaccounting principle that ensures that accountingrecords and statements are based on the most reliabledata available) ;The cost principle;Thegoing-concept;The stable-monetary-unit concept.20Trial balance试算平衡表 a list of all the ledger21Accrual accounting权责发生制accounting thatevent as itoccurs,regardless of whether the transaction affectedcash.Cash-basis accounting收付实现制accountingthat records only transactions in which cash is receivedor paid.区别In accrual accounting,an accountantrecords the impact of a business transaction as itoccurs.when the business perfotms a service,makes asale,or incurs an expense,the accountant records thetransaction even if it receives or pays no cash.Incash-basis revenues,and cash payments are handledas accounting,the accountant records a transactiononly when it receives or pays cash22Internal control内部控制organizational plan andrelated measures adopted by an entity tosafeguard.assets,encourage adherence to compannypolicies,promote operational efficiency,and ensureaccurate and reliable accounting records目的①safeguard assets②encourage adherence tocomp any policies③promote operationalefficiency④ensure accurate and reliable accountingrecords23 LIFO（后进先出法）FIFO（先进先出法）cost ofgoods sold is highest because it is based on the mostrecent costs，gross profit is lowest .FIFO cost of goodssold is lowest because it is based on the oldestcosts,gross profit is highest .②when inventory cost are decreasing .FIFO cost ofgoods sold is highest , LIFO cost of goods sold islowest24depreciation折旧is not a process of valuation,doesnot mean setting aside cash to replace assets as theywear out三种方法①straight-line②units-of-production③double-declining-balance-an accelerated depreciation method.Comparing depreciation methods对比the DDB methodys ①Residualvalue is ignored initially ;first-years depreciation iscomputed on the asset’s full cost ②Depreciationexpense in the final year is the “Pula” amount neededto reduce the asset’s book value to the residualamount.预付费用，应计费用的定义及区别：Prepaid expense预付费用：A category of miscellancousfuture.Accrued expense应计费用:An expense incrurred(区别):a prepaid expense is an expense paid in advanceprepayment will be used up in the nearfuture.Therefore prepaid expenses are assets,becausethey provide a future benfit for the owner.The ternaccrued expense refers to a liability that arises from anexpense that has not yet been paid.25 Gross profit percentage毛利率=gross profit毛利/net－cost ofgoods sold)／net sales revenue =1－(cost of goodssold／net sales revenue)26Beginning inventory存货+purchase s购买=goodsavailable可供出售存货－cost of goods sold销售成本=Ending inventory27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts销售折扣－sales returns andallowances销售和津贴28 interest expense利息费用=the preceding bond市场利率29prepaid rent预付租金Dr:prepaid rent Cr:cashDr:rent expense租金Cr:prepaid rent预付租金Supplies物料Cr:CashDr: Supplies expense物料费Cr: SuppliesAccrued revenues应计费用Dr:accounts receivable应收账款Cr:service revenue服务收入30writing off uncollectible acounts注销坏账Cr:accounts receivable 应收账款31Record the purchase stock as follows股票购买记录Dr:Treasury stock库藏股Cr:cashSale出售Dr:cashCr:treasury stockpaid-in capital from treasury stocktransactions实收资本形成库藏股业务32Three relevant dates for dividends are as follow与股利发放相关的三个日期①decl aration date june19股利宣布日6.19Dr：retained earnings留存收益Cr:dividends payable应付股利②date of record July1登记日7.1③payment date July10支付日Dr:dividends payable应付股利Cr:cash33 权益法下①to purchase equity-method investment权益投资Cr:cash②To record investment revenue记录投资收益Dr:long-term investmentCr:equity-method investment revenue权益投资收益③To receive cash dividend on equity-method investment收到权益投资的现金股利Dr:cashCr: long-term investmentsold 20% of investment出售20%的投资loss on sale of investment出售投资损失Cr: long-term investment34Taxble income所得税记录当年所得税Dr:income tax expense所得税费用Cr:income tax payable应交所得税deferred tax liability递延所得税负债（is usuallylong-term）35①折价债券发行Discount on bonds payableCr: Bonds payable②付息Discount on bonds payableCr: Cash③计息Discount on bonds payableCr: Interest payable36①溢价债券发行Cr: Bonds payablePremium on Bonds payable②付息Premium on bonds payableCr: Cash37提折旧Cr: Accumulated depreciation38预收服务收入Dr: Unearned service revenueCr: Service revenue39应计广告费用Cr: Account payable40应计利息收入Dr: Interest receivableCr: Interest revenue例题1.Issued 10000shares of＄1 par common stock at ＄5 per shareDr: cash 50000Cr: common stock 10000Paid-in capital in excess of par 400002.Purchased 900shares of treasury stock at＄7 par shareCr: cash 63003.Sold 800shares of treasury stock at＄12 par share Dr: cash 9600Cr: treasury stock 5600Paid-in capital from treasury stock transaction 40004.What is the net effect on stockholders’ equity?①common stock increased by 10000②Paid-in capital in excess of par 40000③Paid-in capital from treasury stock transaction 4000Less: treasury stock 700④Net effect=10000+40000+4000-700=53300The beginning balance sheet of Charter Investments Bankers,Ltd.included the following: investment)…$657000期初长期股权余额Charter completed the following investment transactions during the year发生的投资业务:Feb.16 Purchased 5000 shares of BCM Software common stock as a long-term available-for-sale investment,paying $9.25 per share.(购买股票作为长期股权投资,每股$)May.14 Received cash dividend of $0.82 per share on the BCM investment(收到现金股利).Oct.15 Received cash dividend of $29000 from an affiliated company(从子公司收到现金股利).Dec.31 Received annual reports from affiliated companies(收到子公司的年度报表).Their total net income for the year was $620000.Of this amount，Charter’s proportionis 25%(母公司占子公司25%股权) The market values of Charter’s investments are BCM(BCM股票市价),$45100;affiliated companies(子公司市价),$947000.Required:1.Record the transations in the journal of 2.Post entries to the Long-Term Investments in Affiliates T-account and determine its balance at December 31(计算母公司对子公司长投的本年余额)①Feb.16Dr: Long-Term Investments (5,000*$9.25) 46250 Cr: Cash 46250May14 Dr: Cash (5,000 $.82) 4100Cr: Dividend Revenue 4100Oct.15 Dr: Cash 29,000Cr:Long-Term Investments in Affiliates 29,000 Dec.31 Dr: Long-Term Investments in Affiliates ($620,000 .25%) 155,000Cr:quity-Method Investment Revenue 155,000Dr: Unrealized Loss on Investment 1,150Cr: Allowance to Adjust Investment to Market ($46,250 –$45,100) 1,150②Balance=657000-29000+155000=783000 应计利息Accrued interest应收账款accounts receivable应收股利Dividend receivable应收利息Interest receivable应收票据Note receivable应收账款Account receivable其他应收款Other notes receivable物资supplies存货inventory预付租赁prepaid rent预付保险prepaid insurance短期投资short-term investments土地land家具furniture子公司投资investments in subsidiaries长期股权投资investments in stock持有至到期投资investments in bonds开办费organization cost特许权franchises专利patents融资租赁leaseholds商誉goodwill其他应收款other receivables到期应付债券current portion of bonds payable应付票据Notes payable应付工资salary/wages payable应付工资税payroll taxes payable应付职工福利费employee benefits payable应付债券Bonds payable租赁负债lease liability应付利息Interest payable应付账款Account payable预收账款Deposit received应付股利Dividends payable累计折旧Accumulated depreciation坏账准备allowance for uncollectible accounts实收资本paid-in capital资本公积Capital reserve股本溢价paid-in capital in excess of par减值准备Depreciation reserves固定资产减值准备Fixed assets depreciation reserves固定资产清理Liquidation of fixed assets待摊费用deferred and prepaid expenses应交税金Tax payable应交所得税income tax payable应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable预提费用Drawing expense in advance债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds存货跌价准备Inventory falling price reserves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递延税款Deferral taxes盈余公积Surplus reserves留存收益retained earnings股利dividends本年利润Current year profits利润分配Profit distribution少数股东权益minority interest普通股common stock普通股转增资本Common Stock dividends change to assets优先股preferred stuck股本溢价capital in excess of par未分配利润Undistributed profit利息收入interest revenue股权投资收入equity-method investment revenue销售固定资产收入gain on sale of land主营业务收入Sales revenue销售收入sales revenue销售成本cost of goods sold主营业务成本Cost of good sales营业外支出extraordinary losses管理费用General and administrative expenses佣金支出commission expense财务费用Financial expenses利息费用interest expense投资收益Investment income杂费miscellaneous expense租赁费用rent expense保险费用insurance expense物资费用supplies expense工资费用salary expense所得税费用income tax expense财产税费用property tax expense工资税支出payroll tax expense坏账损失uncollectible account expense摊销费用amortization expense折旧费用depreciation expense资产减值损失loss on sale of land非常收益/损失extraordinary gains/losses。

财务会计专用英语

常用会计类英语词汇汇总根本词汇(1)account 账户,报表(2)accounting postulate 会计假设(3)accounting valuation 会计计价(4)accountability concept 经营责任概念(5)accountancy 会计职业(6)accountant 会计师(7)accounting 会计(8)agency cost 代理本钱(9)accounting bases 会计根底(10)accounting manual 会计手册(11)accounting period 会计期间(12)accounting policies 会计方针(13)accounting rate of return 会计报酬率(14)accounting reference date 会计参照日(15)accounting reference period 会计参照期间(16)accrual concept 应计概念(17)accrual expenses 应计费用(18)acid test ratio 速动比率(酸性测试比率)(19)acquisition 收购(20)acquisition accounting 收购会计(21)adjusting events 调整事项(22)administrative expenses 行政管理费(23)amortization 摊销(24)analytical review 分析性复核(25)annual equivalent cost 年度等量本钱法(26)annual report and accounts 年度报告和报表(27)appraisal cost 检验本钱(28)appropriation account 盈余分配账户(29)articles of association 公司章程细那么(30)assets 资产(31)assets cover 资产担保(32)asset value per share 每股资产价值(33)associated company 联营公司(34)attainable standard 可达标准(35)attributable profit 可归属利润(36)audit 审计(37)audit report 审计报告(38)auditing standards 审计准那么(39)authorized share capital 额定股本(40)available hours 可用小时(41)avoidable costs 可防止本钱(42)back-to-back loan 易币贷款(43)backflush accounting 倒退本钱计算(44)bad debts 坏帐(45)bad debts ratio 坏帐比率(46)bank charges 银行手续费(47)bank overdraft 银行透支(48)bank reconciliation 银行存款调节表(49)bank statement 银行对账单(50)bankruptcy 破产(51)basis of apportionment 分摊根底(52)batch 批量(53)batch costing 分批本钱计算(54)beta factor B (市场)风险因素B(55)bill 账单(56)bill of exchange 汇票(57)bill of lading 提单(58)bill of materials 用料预计单(59)bill payable 应付票据(60)bill receivable 应收票据(61)bin card 存货记录卡(62)bonus 红利(63)book-keeping 薄记(64)Boston classification 波士顿分类(65)breakeven chart 保本图(66)breakeven point 保本点(67)breaking-down time 复位时间(68)budget 预算(69)budget center 预算中心(70)budget cost allowance 预算本钱折让(71)budget manual 预算手册(72)budget period 预算期间(73)budgetary control 预算控制(74)budgeted capacity 预算生产能力(75)business center 经营中心(76)business entity 营业个体(77)business unit 经营单位(78)by-product 副产品(79)called-up share capital 催缴股本(80)capacity 生产能力(81)capacity ratios 生产能力比率(82)capital 资本(83)capital assets pricing model 资本资产计价模式(84)capital commitment 承诺资本(85)capital employed 已运用的资本(86)capital expenditure 资本支出(87)capital expenditure authorization 资本支出核准(88)capital expenditure control 资本支出控制(89)capital expenditure proposal 资本支出申请(90)capital funding planning 资本基金筹集方案(91)capital gain 资本收益(92)capital investment appraisal 资本投资评估(93)capital maintenance 资本保全(94)capital resource planning 资本资源方案(95)capital surplus 资本盈余(96)capital turnover 资本周转率(97)card 记录卡(98)cash 现金(99)cash account 现金账户(100)cash book 现金账薄(101)cash cow 金牛产品(102)cash flow 现金流量(103)cash flow budget 现金流量预算(104)cash flow statement 现金流量表(105)cash ledger 现金分类账(106)cash limit 现金限额(107)CCA 现时本钱会计(108)center 中心(109)changeover time 变更时间(110)chartered entity 特许经济个体(111)cheque 支票(112)cheque register 支票登记薄(113)classification 分类(114)clock card 工时卡(115)code 代码(116)commitment accounting 承诺确认会计(117)common cost 共同本钱(118)company limited by guarantee 有限担保责任公司(119)company limited by shares 股份(120)competitive position 竞争能力状况(121)concept 概念(122)conglomerate 跨行业企业(123)consistency concept 一致性概念(124)consolidated accounts 合并报表(125)consolidation accounting 合并会计(126)consortium 财团(127)contingency plan 应急方案(128)contingent liabilities 或有负债(129)continuous operation 连续生产(130)contra 抵消(131)contract cost 合同本钱(132)contract costing 合同本钱计算(133)contribution centre 奉献中心(134)contribution chart 奉献图(135)control 控制(136)control account 控制账户(137)control limits 控制限度(138)controllability concept 可控制概念(139)controllable cost 可控制本钱(140)conversion cost 加工本钱(141)convertible loan stock 可转换为股票的贷款(142)corporate appraisal 公司评估(143)corporate planning 公司方案(144)corporate social reporting 公司社会报告(145)cost 本钱(146)cost account 本钱账户(147)cost accounting 本钱会计(148)cost accounting manual 本钱手册(149)cost adjustment 本钱调整(150)cost allocation 本钱分配(151)cost apportionment 本钱分摊(152)cost attribution 本钱归属(153)cost audit 本钱审计(154)cost benefit analysis 本钱效益分析(155)cost center 本钱中心(156)cost driver 本钱动因(157)cost of capital 资本本钱(158)cost of goods sold 销货本钱(159)cost of non-conformance 非相符本钱(160)cost of sales 销售本钱(161)cost reduction 本钱降低(162)cost structure 本钱构造(163)cost unit 本钱单位(164)cost-volume-profit analysis(CVP) 本量利分析(165)costing 本钱计算(166)credit note 贷项通知(167)credit report 信贷报告书(168)creditor 债权人(169)creditor days ratio 应付账款天数率(170)creditors ledger 应付账款分类账(171)critical event 关键事项(172)critical path 关键路线(173)cumulative preference shares 累积优先股(174)current asset 流动资产(175)current cost accounting 现时本钱会计(176)current liabilities 流动负债(177)current purchasing power accounting 现时购置力会计(178)current ratio 流动比率(179)cut-off 截止(180)CVP 本量利分析(181)cycle time 周转时间(182)debenture 债券(183)debit note 借项通知(184)debit capacity 举债能力(185)debt ratio 债务比率(186)debtor 债务人;应收账款(187)debtor days ratio 应收账款天数率(188)debtors ledger 应收账款分类账(189)debtor' age analysis 应收账款账龄分析(190)decision driven costs 决策连动本钱(191)decision tree 决策树(192)defects 次品(193)deferred expenditure 递延支出(194)deferred shares 递延股份(195)deferred taxation 递延税款(196)delivery note 交货单(197)departmental accounts 部门报表(198)departmental budget 部门预算(199)depreciation 折旧(200)dispatch note 发运单(201)development cost 开发本钱(202)differential cost 差异本钱(203)direct cost 直接本钱(204)direct debit 直接借项(205)direct hours yield 直接小时产出率(206)direct labour cost percentage rate 直接人工本钱百分比(207)direct labour hour rate 直接人工小时率(208)directs on indirect work 间接工作事项上的工时(209)discount rate 贴现率(210)discounted cash flow 现金流量贴现(211)discretionary cost 酌量本钱(212)distribution cost 摊销本钱(213)diversions 移用(214)diverted hours 移用小时(215)diverted hours ratio 移用工时比率(216)dividend 股利(217)dividend cover 股利产出率(218)dividend per share 每股股利(219)dog 疲软产品(220)double entry accounting 复式会计(221)double-entry book-keeping 复式薄记(222)doubtful debts 可疑债务(223)down time 停工时间(224)dynamic programming 动态规划(225)earning per share 每股盈利(226)earning ratio 市盈率(227)economic order quantity(EOQ) 经济订购批量(228)efficient market hypothesis 有效市场假设(229)efficiency ration 效率性比率(230)element of cost 本钱要素(231)entity 经济个体(232)environmental audit 环境审计(233)environmental impact assessment 环境影响评价(234)EOQ 经济订购批量(235)equity 权益(236)equity method of accounting 权益法会计计算(237)equity share capital 权益股本(238)equivalent units 当量(239)event 事项(240)exceptional items 例外事项(241)expected value 期望值(242)expenditure 支出(243)expenses 费用(244)external audit 外部审计(245)external failure cost 外部损失本钱(246)extraordinary items 非常事项(247)factory goods 让售商品(248)factoring 应收帐款让售(249)fair value 公允价值(250)feedback 反应(251)FIFO 先近先出法(252)final accounts 年终报表(253)finance lease 融资租赁(254)financial accounting 财务会计(255)financial accounts calendar adjustment 财务报表的日历时间调整(256)financial management 财务管理(257)financial planning 财务方案(258)financial statement 财务报表(259)finished goods 完成品(260)fixed asset 固定资产(261)fixed overhead 固定制造费用(262)fixed asset turnover 固定资产周转率(263)fixed assets register 固定资产登记薄(264)fixed cost 固定本钱(265)flexed budget 变动限额预算(266)flexible budget 弹性预算(267)float time 浮动时间(268)floating charge 流动抵押(269)flow of funds statement 资金流量表(270)forecasting 预测(271)founder's shares 发起人股份(272)full capacity 满负荷生产能力(273)function costing 职能本钱计算(274)functional budget 职能预算(275)fund accounting 基金会计(276)fundamental accounting concept 根底会计概念(277)fungible assets 可互换资产(278)futuristic planning 远景方案(279)gap analysis 间距分析(280)gearing 举债经营比率(杠杆)(281)goal congruence 目标一致性(282)going concern concept 持续经营概念(283)goods received note 商品收讫单(284)goodwill 商誉(285)gross dividend yield 总股息产出率(286)gross margin 总边际(287)gross profit 毛利润(288)gross profit percentage 毛利润百分比(289)group 企业集团(290)group accounts 集团报表(291)high-geared 高结合杠杆(比例)(292)hire purchase 租购(293)historical cost 历史本钱(294)historical cost accounting 历史本钱会计(295)hours 小时(296)hurdle rate 最低可承受的报酬率(297)ideal standard 理想标准(298)idle capacity ration 闲置生产能力比率(299)idle time 闲置时间(300)impersonal accounts 非记名账户(301)imprest system 定额备用制度(302)income and expenditure account 收益和支出报表(303)incomplete records 不完善记录(304)incremental cost 增量本钱(305)incremental yield 增量产出率(306)indirect cost 间接本钱(307)indirect hours 间接小时(308)insolvency 无力偿付(309)intangible asset 无形资产(310)integrated accounts 综合报表(311)interdependency concept 关联性概念(312)interest cover 利息保障倍数(313)interlocking accounts 连锁报表(314)internal audit 内部审计(315)internal check 内部牵制(316)internal control system 内部控制体系(317)internal failure cost 内部损失本钱(318)internal rate of return(IRR) 内含报酬率(319)inventory 存货(320)investment 投资(321)investment center 投资中心(322)invoice register 发票登记薄(323)issued share capital 已发行股本(324)job 定单(325)job card 工作卡(326)job costing 工作本钱计算(327)job sheet 工作单(328)joint cost 联合本钱(329)joint products 联产品(330)joint stock company 股份公司(331)joint venture 合资经营(332)journal 日记账(333)just-in-time(JIT) 适时制度(334)just-in-time production 适时生产(335)just-in-time purchasing 适时购置(336)key factor 关键因素(337)labour 人工(338)labour transfer note 人工转移单(339)leaning curve 学习曲线(340)ledger 分类账户(341)length of order book 定单平均周期(342)letter of credit 信用证(343)leverage 举债经营比率(344)liabilities 负债(345)life cycle costing 寿命周期本钱计算(346)LIFO 后近先出法(347)limited liability company 有限责任公司(348)limiting factor 限制因素(349)line-item budget 明细支出预算(350)liner programming 线性规划(351)liquid assets 变现资产(352)liquidation 清算(353)liquidity ratios 易变现比率(354)loan 贷款(355)loan capital 借入资本(356)long range planning 长期方案(357)lost time record 虚耗时间记录(358)low geared 低结合杠杆(比例)(359)lower of cost or net realizable value concept 本钱或可变净价孰低概念(360)machine hour rate 机器小时率(361)machine time record 机器时间记录(362)managed cost 管理本钱(363)management accounting 管理会计(364)management accounting concept 管理会计概念(365)management accounting guides 管理会计指导方针(366)management audit 管理审计(367)management buy-out 管理性购置产权(368)management by exception 例外管理原那么(369)margin 边际(370)margin of safety ration 平安边际比率(371)margin cost 边际本钱(372)margin costing 边际本钱计算(373)mark-down 降低标价(374)mark-up 提高标价(375)market risk premium 市场分险补偿(376)market share 市场份额(377)marketing cost 营销本钱(378)matching concept 配比概念(379)materiality concept 重要性概念(380)materials requisition 领料单(381)materials returned note 退料单(382)materials transfer note 材料转移单(383)memorandum of association 公司设立细那么(384)merger 兼并(385)merger accounting 兼并会计(386)minority interest 少数股权(387)mixed cost 混合本钱(388)net assets 净资产(389)net book value 净账面价值(390)net liquid funds 净可变现资金(391)net margin 净边际(392)net present value(NPV) 净现值(393)net profit 净利润(394)net realizable value 可变现净值(395)net worth 资产净值(396)network analysis 网络分析(397)noise 干捞(398)nominal account 名义账户(399)nominal share capital 名义股本(400)nominal holding 代理持有股份(401)non-adjusting events 非调整事项(402)non-financial performance measurement 非财务业绩计量(403)non-integrated accounts 非综合报表(404)non-liner programming 非线性规划(405)non-voting shares 无表决权的股份(406)notional cost 名义本钱(407)number of days stock 存货周转天数(408)number of weeks stock 存货周转周数(409)objective classification 客体分类(410)obsolescence 陈旧(411)off balance sheet finance 资产负债表外筹资(412)offer for sale 标价出售(413)operating budget 经营预算(414)operating lease 经营租赁(415)operating statement 营业报表(416)operation time 操作时间(417)operational control 经营控制(418)operational gearing 经营杠杆(419)operating plans 经营方案(420)opportunity cost 时机本钱(421)order 定单(422)ordinary shares 普通股(423)out-of-date cheque 过期支票(424)over capitalization 过分资本化(425)overhead 制造费用(426)overhead absorption rate 制造费用分配率(427)overhead cost 制造费用(428)overtrading 超过营业资金的经营(429)paid cheque 已付支票(430)paid-up share capital 认定股本(431)parent company 母公司(432)pareto distribution 帕累托分布(433)participating preference shares 参与优先股(434)partnership 合伙(435)payable ledger 应付款项账户(436)payback 回收期(437)payments and receipts account 收入和支出报表(438)payments withheld 保存款额(439)payroll 工资单(440)payroll analysis 工资分析(441)percentage profit on turnover 利润对营业额比率(442)period cost 期间本钱(443)perpetual inventory 永续盘存(444)personal account 记名账户(445)PEPT 工程评审法(446)petty cash account 备用金账户(447)petty cash voucher 备用金凭证(448)physical inventory 实地盘存(449)planning 方案(450)planning horizon 方案时限(451)planning period 方案期间(452)policy cost 政策本钱(453)position audit 状况审计(454)post balance sheet events 资产负债表编后事项(455)practical capacity 实际生产能力(456)pre-acquisition losses 购置前损失(457)pre-acquisition profits 购置前利润(458)preference shares 优先股(459)preference creditors 优先债权人(460)preferred creditors 优先债权人(461)prepayments 预付款项(462)present value 现值(463)prevention cost 预防本钱(464)price ratio 市盈率(465)prime cost 主要本钱(466)prime entry-books of 原始分录登记薄(467)principal budget factor 主要预算因素(468)prior charge capital 优先股(469)prior year adjustments 以前年度调整(470)priority base budgeting 优先顺序体制的预算(471)private company 私人公司(472)pro-forma invoice 预开发票(473)problem child 问号产品(474)process costing 分步本钱计算(475)process time 加工时间(476)product cost 产品本钱(477)Product life cycle 产品寿命周期(478)production cost 生产本钱(479)production cost of sales 售货本钱(480)production volume ratio 生产业务量比率(481)profit center 利润中心(482)profit per employee 每员工利润(483)profit retained for the year 年度利润留存(484)profit to turnover ratio 利润对营业额比率(485)profit-volume graph 利量图(486)profitability index 盈利指数(487)programming 规划(488)project evaluation and review technique 工程评审法(489)projection 预计(490)promissory note 本票(491)prospectus 募债说明书(492)provisions for liabilities and charges 偿债和费用准备(493)prudent concept 稳健性概念(494)public company 公开公司(495)purchase order 订购单(496)purchase requisition 请购单(497)purchase ledger 采购账户(498)quality related costs 质量有关本钱(499)queuing time 排队时间(500)rate 率(501)ratio 比率(502)ration pyramid 比率金字塔(503)raw material 原材料(504)receipts and payments account 收入和支付报表(505)receivable ledger 应收款项账户(506)redeemable shares 可赎回股份(507)redemption 赎回(508)registered share capital 注册资本(509)rejects 废品(510)relevancy concept 相关性概念(511)relevant costs 相关本钱(512)relevant range 相关范围(513)reliability concept 可靠性概念(514)replacement price 重置价格(515)report 报表(516)reporting 报告(517)research cost, applied 应用性研究本钱(518)research cost, pure or basic 理论或根底研究本钱(519)reserves 留存收益(520)residual income 剩余收益(521)responsibility center 责任中心(522)retention money 保存款额(523)return on capital employed 运用资本报酬率(524)returns 退回(525)revenue 收入(526)revenue center 收入中心(527)revenue expenditure 收益支出(528)revenue investment 收入性投资(529)right issue 认股权发行(530)rolling budget 滚动预算(531)rolling forecast 滚动预测(532)sales ledger 销售分类账(533)sales order 销售定单(534)sales per employee 每员工销售额(535)scrap 废料(536)scrip issue 红股发行(537)secured creditors 有担保的债权人(538)segmental reporting 分部报告(539)selling cost 销售本钱(540)semi-fixed cost 半固定本钱(541)semi-variable cost 半变动本钱(542)sensitivity analysis 敏感性分析(543)service cost center 效劳本钱中心(544)service costing 效劳本钱计算(545)set-up time 安装时间(546)shadow prices 影子价格(547)share 股票(548)share capital 股份资本(549)share option scheme 购股权证方案(550)share premium 股票溢价(551)sight draft 即期汇票(552)single-entry book-keeping 单式薄记(553)sinking fund 偿债基金(554)slack time 松弛时间(555)social responsibility cost 社会责任本钱(556)sole trader 独资经营者(557)source and application of funds statement 资金来源和运用表(558)special order costing 特殊定单本钱计算(559)staff costs 职工本钱(560)statement of account 营业账单(561)statement of affairs 财务状况表(562)statutory body 法定实体(563)stock 存货(564)stock control 存货控制(565)stock turnover 存货周转率(566)stocktaking 盘点存货(567)stores requisition 领料申请单(568)strategic business unit 战略性经营单位(569)strategic management accounting 战略管理会计(570)strategic planning 战略方案(571)strategy 战略(572)subjective classification 主体分类(573)subscribed share capital 已认购的股本(574)subsidiary undertaking 子公司(575)sunk cost 漂浮本钱(576)supply estimate 预算估计(577)supply expenditure 预算支出(578)suspense account 暂记账户(579)SWOT analysis 长处和短处,时机和威胁分析(580)system 制度,体系(581)tactical planning 策略方案(582)tactics 策略(583)take-over 接收(584)tangible asset 有形资产(585)tangible fixed asset statement 有形固定资产表(586)target cost 目标本钱(587)terotechnology 设备综合工程学(588)throughput accounting 生产量会计(589)time 时间(590)time sheet 时间记录表(591)total assets 总资产(592)total quality management 全面质量管理(593)total stocks 存货总计(594)trade creditors 购货客户(应付账款)(595)trade debtors 销货客户(应收账款)(596)trading profit and loss account 营业损益表(597)transfer price 转让价格(598)transit time 中转时间(599)treasurership 财务长制度(600)trail balance 试算平衡表(601)turnover 营业额(602)uncalled share capital 未催缴股本(603)under capitalization 缺乏资本化(604)under or over-absorbed overhead 少吸收或多吸收的制造费用(605)uniform accounting 统一会计(606)uniform costing 统一本钱计算(607)unissued share capital 未发行股本(608)value 价值(609)value added 增值(610)value analysis 价值分析(611)value for money audit 经济效益审计(612)vote 表决(613)voucher 凭证(614)waiting time 等候时间(615)waste 废品(料)(616)wasting asset 递耗资产(617)weighted average cost of capital 资本的加权平均本钱(618)weighted average price 加权平均价格(619)with resource 有追索权(620)without recourse 无追索权(621)working capital 营运资本(622)write-down 减值(623)zero base budgeting 零基预算(624)zero coupon bond 无息债券(625)Z score 破产预测计分法。

财务会计英语教材pdf

财务会计英语教材pdf以下是为您生成的 20 个关于财务会计相关的英语内容示例，您可以根据实际需求修改完善并整理成 PDF 教材：---# 财务会计英语知识点## 一、单词1. **Asset** [ˈæset]- 英语释义：Something valuable that a person or company owns, such as property, equipment, or money.- 中文释义：资产- 短语：Fixed asset（固定资产）；Current asset（流动资产）- 用法：Assets are recorded on the balance sheet.- 双语例句：The company's assets include land and buildings.（这家公司的资产包括土地和建筑物。

）2. **Liability** [ˌlaɪəˈbɪləti]- 英语释义：A debt or obligation that a person or company owes.- 中文释义：负债- 短语：Long-term liability（长期负债）；Short-term liability（短期负债）- 用法：Liabilities are shown on the balance sheet.- 双语例句：The company has a large liability for the loan.（这家公司有一大笔贷款负债。

）3. **Revenue** [ˈrevənjuː]- 英语释义：The income that a business or organization receives, especially from selling goods or services.- 中文释义：收入；收益- 短语：Operating revenue（营业收入）；Non-operating revenue （非营业收入）- 用法：Revenue is an important indicator of a company's performance.- 双语例句：The company's revenue increased by 10% last year.（去年公司的收入增长了 10%。

财务会计英语

财务会计英语1. Introduction财务会计是负责记录、分类和报告企业财务交易和业务活动的一种会计方法。

作为财务会计从业人员，在进行国际商务交流时，熟练掌握财务会计英语是非常重要的。

本文将介绍一些常用的财务会计英语词汇和短语，帮助读者提高财务会计英语表达能力。

2. Financial Statements2.1 Balance SheetBalance Sheet（资产负债表）是财务会计中用于反映公司资产、负债和股东权益的重要报表。

以下是一些和资产负债表相关的英语词汇：•Assets（资产）•Liabilities（负债）•Shareholders’ Equity（股东权益）•Current Assets（流动资产）•Non-current Assets（非流动资产）•Current Liabilities（流动负债）•Non-current Liabilities（非流动负债）•Retained Earnings（留存收益）2.2 Income StatementIncome Statement（损益表）是财务会计中用于反映公司收入、费用和净利润的报表。

以下是一些和损益表相关的英语词汇：•Revenue（收入）•Sales（销售额）•Expenses（费用）•Gross Profit（毛利润）•Operating Income（营业利润）•Net Income（净利润）2.3 Cash Flow StatementCash Flow Statement（现金流量表）是财务会计中用于反映公司现金流动状况的报表。

以下是一些和现金流量表相关的英语词汇：•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（筹资活动）•Net Cash Flow（净现金流量）3. Financial Ratios财务比率是评估公司财务状况和经营绩效的重要指标。

(财务会计)专业会计英语单词

a plant ledge 厂厂分类账a rule of thumb 拇指法则，经验规律accelerated depreciation method 加速折旧法Accounting Principles Board 会计原则委员会accounting control 会计控制accounting cycle 会计循环accounting entity 会计实体accounting equation 会计方程式accounting period 会计期间accrual basis 权责发生制accruals 应计项目accrued expense/revenue 应计费用/收入acquire 并购acquisition 取得adjusting procedure 调整程序administrative control 管理控制administrative expense 管理费用advance 预付款advice slip 通知单affiliated companies 关联公司aggregate 合计的aging schedule 账龄分析表align调准，使成一线allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的American Institute of Certifiedamortization 摊销annual interest rate 年利率apportion 分配，摊配appropriation 分拨approve 批准arrearage 拖欠款assets turnover 资产周转率assignment of responsibility 分派责任attorney's fee 律师费attribute 属性authorized stock 额定股本average collection period 平均收账期average/historical exchange rate平均/历史汇率bad debts expense 坏账费用（票据）bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单bearer 持票人betterment 改良bid and offer price 买入卖出价book value 账面价值calendar year 日历年度calendar-year 日历年度capital contributed 实收资本capital contribution 资本投入capital raising capability 筹集资本的能力carrying value 置存价值cash basis 收付实现制cash budget 现金预算cash dividend 现金股利cash on delivery 库存现金cash receipts/disbursementsjournal 现金收入/支出日记账casualty loss 事故损失catastrophic 大灾难的certified public accountants 注册会计师check register 支票登记簿check stub 支票存根classification and sorting 分类整理closing procedure 结账程序common stock 普通股competent personnel 称职的人员complex capital structure 复杂资本结构conservative 稳健的constructed assets 建造资产contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户convertibility into cash 可兑换性convertible debt 可转换债券convertible preferred stock 可转换优先股correction of prior periodinventory error 前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure 成本结构cost-profit data 成本效益数据cost-to-retail price percentage 成本对零售价比率count decree 法庭判决credit memo 贷项通知单，贷记通知单credit standing 信用地位credit term 赊账条件cumulative balance 累计余额current fair value 现时公允价值current rate method 现行汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作custody 保管customary matters 惯常业务debenture bonds 信用公司债debit memo 借项通知单debtor 债务人deferrals 递延项目deferred credit 延期贷项denominate 标价depletion 折耗depreciation asset 应折旧资产design costs 设计成本deterioration 自然损坏direct write-off method 直接销账法direct/indirect quote 直接/间接标价法discount 贴现discount on note payable 应付票据贴现dishonor 拒付dispose 处置，清理disposition data 清理数据dividend payout ratio 股利支付率dividend yield 股利获取率double-declining-balance method 双倍递减余额法double-entry bookkeeping system 复式记账法draft 汇票draw up 开立票据earnings per share of common stock 普通股每股收益额effective interest method 实际利息法elapse （时间）过去endorsement 背书enter contract 缔结契约enumerate 列举equity ratio 权益比率equivalent 同等的error correction 错误订正estate 不动产estimating inventories 估计存活的毛利法excess of par value over amount paid 面值超过缴入资本的部分exclusive privilege 专有权利expenditure 权益的做法extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目F.O.B. destination 目的地交货，到达站交货F.O.H .shipping point 发运地交货face value 面值factor 代替fair value 公允价值feasible 行得通的federal income tax withholdingpayable 应付预扣联邦所得税Federal Insurance ContributionsActs 联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives 财务经理financial income and expense 财务收益和费用financing activities 筹资活动fiscal year 财务年度fist-in, fist-out 先进先出法flow of costs 成本流动flow of goods 商品流动footing 总额forward exchange gains or losses期汇合同fraction/numerator/denominator分数/分子/分母freight collect 货到收运费freight prepaid 运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets 固定资产出售利得gauge 评估general journal 普通日记账going concern 持续经营gross profit on sales 销售毛利holder 持票人hospital insurance premiums payable 应付医疗保险费immune 免受影响的impart economic data 披露经济数据imprest 预付的，定额备用的in the final analysis 归根到底，总之income tax reporting 所得税申报individual employee earningsrecords 雇员个人工薪纪录information return 资料申报单intangible assets 无形资产interest allowance 利息补贴interest bearer 计息的interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查inventory coverage 利益保障范围inventory procedure 盘存程序inventory turnover 存货周转率investing activities 投资活动invoice register 发票登记簿IOU 借据irregulation 不正当行为issued stock 已发行股本journalize做分录leasehold 租赁权legal jurisdictions 法定管辖范围legal restrictions 法律约束limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力list of checks 支票目录loss from doubtful accounts 疑/呆帐损失loss from uncollectible accounts坏账损失lubrication 加润滑油maintenance 维修market value 市场价值maturity date 到期日measuring unit 计量单位memoranda 备忘录misappropriation 挪用miscellaneous expense 杂项费用monetary assets and liabilities货币性资产与负债monetary-nonmonetary method货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司normal rate of return 正常盈利率negotiable 可流通的nominal interest rate 名义利率nontaxable entity 非纳税主体note receivable discounted 应收票据贴现NSF 存款不足obsolescence 过时on demand （票据）即期（支付）one-transaction perspective 单项交易观点open accounts 往来帐户operating activities 经营活动operating performance 经营业绩organization costs 开办费outside entity 外部实体outstanding check 未兑付支票outstanding stock 外发股本overdraft 透支overdrew 透支overtime pay 加班工资paid-in capital from treasury stock 出售库存股份缴入资本paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本par value 面值participating stock 参与分配的优先权pay envelope 工薪带pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税perforate 穿孔于periodic inventory system 定期盘存制perishable 易腐坏的perpetual inventory system 永续盘存制physical inventory counts 实物盘点plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额post-closing trial balance 结账后试算表postdated check 远期支票posting reference 过账记号pound sterling 英镑preferred stock 优先股preferred dividend coverage 优先股利保障范围premium 溢价price-earning ratio 市盈率primary earnings per share 每股原先收益额proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力promissory note 本票，期票property 动产property tax payable 应付财产税prospective 预期的，未来的protest fee 拒付证书费Public Accountants 美国注册会计师协会purchase invoice 购货发票purchase order 订货单purchase requisition 请购单quick ratio 速动比率rate of inflation 通货膨胀率rate of return on commonstockholders' equity 普通股股东权益收益率rate of return 报酬率realty agency 房地产经纪人（房地产，不动产）receiving report 收货单recognization value 确认价值recognize an impairment loss 确认减值损失（消弱、损失）reconciliation method 调节法（reconcile调节）record of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率regulation and supervision 法规与监督remarks 备注remit 汇款，付款replenishment 补充residual 剩余的retrieval 追溯returned item 退回项目reversing entry 转会分录routine transfers 正式转让salary allowance 薪金补贴sales on credit terms 赊销salvage value 残值savings bonds deductions payable应付购买储蓄债券扣款scrutiny 仔细检查secured bonds 有担保债券security exchange 证券交易所segregate 分开selling expense 销售费用semiannually 半年的separate legal entity独立法律主体separation of accountability 会计责任sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spot/closing/current/cross rate即期/期末/现时/套算汇率state unemployment tax payable 州失业税补贴stated value 设定价值statement of cash flow 现金流量表Statement of Financial Accounting Standard 财务会计准则公告statement of owners' equity 业主权益表stock dividend 股票股利stock dividend to be issued 待发行股票股利stock option 股票期权stock warrants 认股权straight-line method 直线法strata 层，级style-affected 受式样影响的subdivision 分支subscription 预定subsidiary 子公司subsidiary ledger 辅助分类账sum-of-the-year's-digits method 年数总和法sundry accruals 其他应计费用sundry item 其他项目surpluses/deficits 顺差/逆差susceptible 易受影响的tax returns 纳税申报单treasury stock 库存股本temporal method 时间量度法temporary accounts 临时性账户the gross profit method of transaction 交易，会计事项transferability of ownership 股权转让translation gains and losses 折算损益two-column account 两栏式账户uncollectible accounts expense 坏账费用（账款）undistributed earnings 未分配收益Unit form Limited Partnership Act统一有限合伙法units-of-production method 产量法verification 验证voucher register 应付凭单登记簿voucher system 应付凭单制wage-bracket table 工资-税级表warrant 使有理由weighted average 加权平均withhold 预扣without recourse 无追索权A部AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable agingschedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collectionperiod 应收账款收款期accounts receivable discounted 已贴现应收账款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accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance 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 variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差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ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,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articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable应收账款转让associated company 联属公司,附属公司Association of GovernmentAccounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品C部CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow tocapital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate of deposit 存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information systemauditor 注册信息系统审计师。

财务会计常见英语词汇

财务会计常见英语词汇：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 ：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感谢您的阅读，祝您生活愉快。

财务会计英语专业词汇大全

财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程Asia Lease 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节常用英文会计账户名称分类汇总一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。

财会专业英语-中英文对照

AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目,账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity—based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available—for—sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common—size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本.Cost of merchandise purchased 产品购买成本Cost of merchandise sold 销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本－量－利分析Cost-volume-profit chart本－量－利图Credit memorandumcredit memo贷项通知单Credit period 贷款期限Credit terms 赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets流动资产Current liabilities流动负债Current position analysis 流动财务状况分析Current ratio流动比率Currently attainable standards当前可达标准DDebit memorandum 借项通知单Debits借记debt securities债务证券，债券decision making 决策，判定；作出判定Deficiency 亏损Deficit 亏损Defined benefit plan 固定收益计划：Defined contribution plan 固定缴款计划：Depletion 折耗：Depreciate：贬值Depreciation 资产等折旧;货币贬值；跌价Depreciation expense 折旧费用Differential analysis 差异分析Differential income or less 差别收入或更少Differential cost 差异成本Differential revenue 差异收入Differential strategy 差异化战略Direct labor cost 直接人工成本Direct labor cost budget 直接人工成本预算Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct method 直接法：Direct write—off method 直接注销法:Directing 指导Discount 贴现息；折价：Dishonored note receivable 拒付应收票据：Dividend yield 股利收益率：Dividends 股息，红利Dividends per share每股股利Double-declining—balance method双倍余额递减法Double—entry accounting system 复式会计模式：Drawing 提款：DuPont formula 杜邦公式EEarnings per common share EPS on common stock 普通股每股收益E—commerce 电子商务：Effective interest rate method 实际利率法Effective rate of interest 实际利率：债券发行时的市场利率。

会计财务的专业英语词汇资产负债表现金流量表试算平衡表

一、完整英文版资产负债表、利润表及现金流量表（一）资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including:land use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets（二）资产负债表（续表）Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payable应付福利费Welfare payable应付利润（股利）Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本（股本）Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person’s capital其中:国有法人资本Including:State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplementary current capital* 未确认的投资损失（以“-”号填列）unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder’s equity负债及所有者权益总计Total Liabilities & Equity（三）利润表Income statement项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出（减利息收入）Including：Interest expenses (minusinterest income)汇兑损失（减汇兑收益）Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit（四）现金流量表Cash Flow Statement现金流量表（非金融类）CASH FLOW STATEMENT (Travel enterprise)编制单位：Name of enterprise项目ITEMS1.销售商品、提供劳务收到的现金Cash received from sale of goods or rendering of services 2收到的税费返还Refund of tax and levies 3收到的其他与经营活动有关的现金Other cash received relating to operating activities 4现金流入小计Sub-total of cash inflows 5购买商品、接受劳务支付的现金 Cash paid for goods and services 6支付给职工以及为职工支付的现金Cash paid to and on behalf of employees 7支付的各项税费Payments of all types of taxes 8支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9 现金流出小计 Sub-total of cash outflows 10经营活动产生的现金流量净额 Net cash flows from operating activities 112.投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12收回投资所收到的现金 Cash received from disposal of investments 13取得投资收益所收到的现金 Cash received from returns on investments 14处置固定资产、无形资产和其他长期资产所收回的现金净额NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16现金流入小计 Sub-total of cash inflows 17购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets,intangible assets & other long-term assets 18投资所支付的现金 Cash paid to acquire investments 19支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20现金流出小计 Sub-total of cash outflows 21投资活动产生的现金流量净额 Net cash flows from investing activities 223.筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23吸收投资所收到的现金 Cash received from capital contribution 24借款所收到的现金 Cash received from borrowings 25收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26现金流入小计 Sub-total of cash inflows 27偿还债务所支付的现金 Cash repayments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 30现金流出小计 Sub-total of cash outflows 31筹资活动产生的现金流量净额 Net cash flows from financing activities 324.汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 335.现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34（五）现金流量表（续表）现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)编制单位：Name of enterprise补充资料351.将净利润调节为经营活动现金流量：Reconciliation of net profit/(loss)to cash flows from operating activities 36净利润Net profit 37加：*少数股东权益Add:Minority interest 38减：未确认的投资损失Less:Uncertained investment loss 39加：计提的资产损失准备Add:Provision for asset impairment 40固定资产折旧Depreciation of fixed assets 41无形资产摊销Amortization of intangible assets 42长期待摊费用摊销Amortization of long-term prepaid expenses 43待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45处置固定资产、无形资产和其他长期资产的损失(减：收益)LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets (DeductGains) 46 固定资产报废损失Losses on disposal of fixed assets 47财务费用Financial expenses 48投资损失(减：收益) Losses arising from investments(deduct:gains) 49递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50存货的减少(减：增加) Decrease in inventories(deduct:increase) 51经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52经营性应付项目的增加(减：减少) Increase in operating payables(deduct:decrease) 53其他Others 54经营活动产生的现金流量净额Net cash flows from operating activities 552.不涉及现金收支的投资和筹资活动：Investing and financing activities that do not involve cash receipts and payment 56债务转为资本Conversion of debt into capital 57一年内到期的可转换公司债券ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58融资租入固定资产Fixed assets acquired under finance leases 59其他Other 6061623.现金及现金等价物净增加情况：Net increase/(decrease) in cash and cash equivalents 63现金的期末余额Cash at end of year 64减：现金的期初余额Less: Cash at beginning of year 65加：现金等价物的期末余额Plus:Cash equivalents at end of year 66减：现金等价物的期初余额Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额Net increase/(decrease) incash and cash equivalents 68二、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning三、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries四、现金与应收款现金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Imp rest petty cash 支票Check(cheque)银行对账单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 应收账款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 坏账费用Bad debt expense 备抵法Allowance method 备抵坏账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五、存货存货Inventory 商品存货Merchandise inventory 产成品存货Finished goods inventory在产品存货W ork 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六、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, Pa r 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七、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 账面价值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 meth od (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八、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Amortizatio n九、流动负债负债Liability 流动负债Current liability 应付账款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。

财会英语词汇

在财务和会计领域，有一些专业术语和词汇是经常使用的。

以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。

财务会计英语词汇 (financial accounting terms)

Financial accounting glossaryA batch of 一批一组A tangible good 一件有形商品Abandon 放弃Accelerated depreciation 加速折旧Accomplishment 成就成绩Account for 核算Account number 账号Account outstanding 未清账款Account title 账户名称Accounting element 会计要素Accounting equation 会计等式Accounting information 会计信息Accounting period 会计期间Accounting record 会计记录Accounting standard 会计准则Accounting treatment 会计处理Accounting payable 应付账款Accounts payable subsidiary ledger 应付账款明细分类账Accounting receivable 应收账款Accounting receivable turnover 应账款周转率Accrual accounting 权责发生制会计Accrual basis of accounting 权责发生制会计制度Accrue 应计增值Accrued expense 应计费用Accrued liability 应计负债Accrued revenue 应计收入Accumulated 积累的Accumulated depreciation 累计折旧Accumulated earnings 累计收益Acid-test ratio 酸性测试比率，速动比率Acquisition 取得Additional paid-in capital溢缴资本Adjust 调节调账Adjusting entry 调账分录Administrative expense 管理费用行政费用办公费用Administrative salary expense 行政管理工资费用Admission and withdrawal of partners 合伙人的入伙及撤伙Admission by contribution of assets 通过捐缴资产的方式入伙Admission by purchase of interest 通过购买权益的方式入伙Admission of a new partner 新合伙人的入伙Admit 允许进入接受Advance payment 预付款Advertising expense 广告费用Agent 代理，代理人Aging method 账龄法Allocation of the cost 成本的分配Allowance for bad debts 坏账准备Allowance method 备抵法American express 美国运通卡Amortization 摊销摊提分期偿还Amortization expense 摊销费用Amortize 摊销摊提Amount to(在数量上) 达——Analysis period 报告期分析期Analytical tool 分析工具Anticipate 期望Apparent 明显的Apparent 明显的Applicable 实际的适用的Applicable expense 使用费用Appraisal 估价鉴定Arise from 产生于，因—-而造成Arrive at 得出As of 在或直到（某一时间）Aspect 方面Assess 评估，评价Asset acquisition 资产的取得Asset 资产Auditor 审计师Authorized stock 核定股份Available-for-sale securities 可供出售的债权Average 平均的使平均Average days inventory on hand 平均库存天数Average days sale uncollected 应收销售款平均收现天数bad debt 坏账呆账bad debt expense 坏账费用呆账费用balance 平衡余额balance 使平衡balance sheet 资产负债表bank deposit 银行存款bank reconciliation 银行往来调节银行往来对账bank service charge 银行手续费银行服务费bank statement 银行对账单bankrupt 破产的bankruptcy 破产倒闭bargain price 廉价处理价；交易价格成交价格base amount 基数base period 基期basket purchase 一揽子购买bear no connection with 与——没有联系beauty parlor 美容院beginning balance 期初余额beginning inventory 期初存货，期初库存benefit from 从——受益bill账单billing 开单出具账单board of directors 董事会bond discount z债券折价bonds payable 应付债券bonus 红利补贴津贴bonus to partner 补贴合伙人book 账簿账册book 接受——的预定、订购book value 账面价值bookkeeper 簿记员book-to-tax difference 财税之差business 企业business enterprise 商业企业企业机构business entity 企业实体商号business operation 企业机构商业企业business performance 经营活动营业活动by note 签发票据calculate 计算call for 要求call privilege 赎回权利callable bond 可通赎回债券可赎回债券cancelled check 已注销支票付讫支票capital 资本capital acquisition 资本取得capital balance 资本余额capital balance ratio 资本额比例capital contribution 资本摊缴capital expenditure 资本支出基本建设支出capital lease 资本租赁capital stock 股本capital structure 资本结构capitalize 使资本化变为资本caption 标题carry on 经营cash 现金cash basis accounting 现金收付制会计cash disbursement 现金支出cash discount 付现折扣cash dividend 现金股利现金股息cash equivalent 现金等价物cash expenditure 现金支出cash inflow 现金流入cash outflow 现金流出cash payment 现金支付现金支出cash receipt 现金收入现金所得cash receipt journal 现金收入日记账cash sale 现金销售现销cashier 出纳员categorize 分类category 类别（n）center on 以——为中心围绕certificate 凭证证明书certificate of deposit 存折存款单challenging 挑战性的changing hands 易手转手chart of accounts 会计科目表chronological record 序时记录clarify 使清楚易懂澄清classification 分类classified income statement 分类损益表closing entry 结账分录collect 收账收款collection 收款收账commission 佣金commission expense 佣金费用commitment 承付款项承诺付款数common equivalents 普通股等价物，相当于普通股的股票common stock 普通股票common-size analysis 统一度量式分析，百分比分析，共同比例分析总体结构分析common-size balance sheet 统一度量式（只用百分比，不用金额）资产负债表，通用型资产负债表，总体结构资产负债表，共同比例资产负债表，百分比资产负债表，共同量资产负债表common-size comparative balance sheet 统一度量式比较资产负债表，百分比比较资产负债表common-size comparative income statement 统一度量式比较损益表，百分比比较损益表common-size financial statement统一度量式报表，总体结构报表，共同比报表common-size statement 统一度量式报表comparative balance sheet 比较资产负债表comparative financial statement 比较财务报表complete 完成使完整complex 复杂的complicated 复杂的component 成分构成组成部分computerized accounting statement 电算化会计制度connote 含有——意义consent 同意conservation concept 保守概念consignee 承销人代售人consignee payable 应付承销人账款应付代售人账款consignment 寄售consignor 寄售人consignor payable 应付寄售人账款constitute 构成组成construction in program 在建工程consumption 消费context 上下文背景环境contingency 或有事项continuous existence 持续经营contra account 对销账户，抵消账户contractor 承包人承包商conversion privilege 兑换特权convert 改变成convertible 可转换的convertible bond 可转换债券co-owner 共有者，共同所有者co-ownership of property 共有财产copyright 版权著作权corporate （a）公司的（v）组建股份公司corporate accounting 公司会计corporate tax 公司所得税企业所得税corporation 股份公司cost accounting 成本会计cost available for sale 可销成本cost measurement 成本核定费用计量cost of goods available for sale 可销成本cost of goods manufactured 产品成本，制成成本cost of goods purchased 进货成本采购成本cost of goods sale 销售成本cost of installment sales 分期付款销货成本cost-to-cost method 成本比例法，完工百分比法count 数，盘点coupon bond 付息票（公司）债券credit 贷方贷记credit 信贷贷款credit balance 贷方余额credit card sales 信用卡销售credit card service expense 信用卡服务费credit purchase 赊购credit sales 赊销credit term 信用条件creditor 债权人criteria 标准尺度critical 关键的，至关重要的cross-reference 交叉检索current agreed value 现行的意见一致的价值current asset 流动资产current debt 流动负债current financial operation 本期财务运转current liability 流动负债current obligation 本期债务current period 当期，本期current portion of a long-term debt 一年内到期的长期负债current ratio 流动比率customer ratio 用户收费率，顾客运费率cut-off 盘存debenture 信用债券debit 借方借记debit balance 借方余额debit entry 借方分录debt ratio 负债比率debt securities 债务证券declare 通告（分红）deduct 扣除deduction （扣除）defective goods 次品deferred gross profit 递延毛利deferred income tax 递延所得税delivery expense 运费交货费用delivery wages expense 交货工资费用delivery trucks 运输车辆deposit in transit 在途存单deposit slip 存款单存款收据depositor’s books 储户的账册depreciation 折旧depreciation expense 折旧费用detect 察觉查出difference 差差额direct cost 直接成本direct labor cost 直接人工成本direct matching 直接配比direct material 直接材料直接原料direct method 直接法direct write-off method 直接冲销法director 董事disburse 支付disbursement 支出支付discount 贴息折价折扣discount on bound 债券折价discount period 折扣期间贴现期间discount sale 折价销售display 展示disposal 处理清理dissolution (n)散伙解散dissolve （v）散伙解散distinguish 区别divergent 不同的divide into 分成——divide——by——（用——除以——）dividend 红利股息股利dividend revenue 股息收入红利收益dividend payable 应付股息应付股利division of labor分工dollar amount 金额dollar change 金额变化double-entry system 复式会计制度drawing 个人提取（账户）due （票据等）到期的duration 期限earnings per share 每股收益effective interest method 实际利息（计算）法efficiency 效率efficiency ratio 效能比率效率比率efforts-expended method 已付努力法elaborate 详尽阐述elaboration 详尽说明electricity bill 电费账单employee training program 员工培训计划endanger 危及ending balance 期末余额ending capital 期末资本ending inventory 期末存货end-user 最终用户最终消费者enter into 签订entitle to 给——权利给——资格entry 分录equity accounting 权益会计equity ratio 业主权益比率equity securities 权益证券establish 建立evaluate 评估估价exceed 超过excessive 过分的excise tax 消费税exclusive right 专营权专有权executive 行政管理人员expenditure 开支expense 费用计入费用的账户expense recognition 费用的确定external 外部的（internal内部的）extraordinary gain 非常收益extraordinary item （收入或费用）非常项目，特殊项目extraordinary loss 非常损失意外损失face interest rate 票面利率face value 面值factor 系数率fair market value 公允市价公平市价fair presentation 公允表达FASB(financial accounting standard board)财务会计准则委员会Feasible 可行的Federal income tax 联邦所得税Fee 手续费服务费酬金Fees income tax 联邦所得税FICA（federal insurance contribution act）联邦社会保险法FIFO(first in first out)先进先出法Financial ability 财力资金Financial accounting 财务会计Financial analyst 财务分析家Financial condition 财务状况Financial expense 财务费用Financial institution 金融机构Financial management 财务管理Financial position 财务状况Financial report 财务报告Financial statement 财务报表Financial statement analysis 财务报表分析Financial activity 筹资活动Finished goods inventory 产成品库存制成品库存Finished product 制成品产成品Fit in 适于——Fixed assets 固定资产Fluctuate 浮动Foreign currency translation adjustment 外币换算调整Format 形式Formation partnership 合伙企业的组成Formula 公式Formulate 订立Forward 转递转交Franchise 专营权特许经营权Fraud 欺骗欺诈Frequently 频繁的Full cost 全部成本Funding by bond 债券筹资Funding by stock 股票筹资GAAP(generally accepted accounting principles)公认会计原则Gain on sale of land 销售土地所得Gain or loss of sale asset 资产变卖损益Garment factory 服装厂General and administrative cost 总务及管理成本General and administrative expense 总务及管理费用General expense 管理费用General journal 普通日记账General ledger 总账Generate 产生Goods in process 在产品在制品Goodwill 商誉Government securities 政府债券Gravel deposit 砾石矿Grocery store 杂货店Gross 总的毛的Gross amount 总计总额毛计Gross margin 毛利Gross profit 毛利总利润Guideline 标准准则Hardware store 五金商店Have something to do with 与——有关Held-to-maturity securities 持至到期的债券Historical cost 历史成本Hold back 阻挡Horizontal analysis 水平分析横向分析Hours of labor 工时人工小时Human resource management 人力资源管理Identical 同样的Identifiable 可辨认的可识别的Identify 认出确认Idle cash 闲置现金游资Idle fund 闲置资金游资Imprecise 不精确的不准确的In desperate need 急需In monetary term 用货币术语来说In proportion to 按比例In regard to 关于In that 由于因为Income before tax 税前收入Income from main operations 主营业务收入Income from other operations 其他业务收入Income statement 损益表Income summary 汇总账户损益汇总账户Income tax 所得税Income tax accounting 所得税会计Income tax effect 所得税税收效应Income tax law 所得税法Income taxes expense 所得税费用Income taxes on operations 营业所得税Incompetent 不称职的不能胜任的Incorporation 组成公司组建公司Incredible 难以置信的Incur 招致遭受Incurrence of a cost 成本的发生Indirect cost 间接成本Indirect method 间接成本法Indirect production cost 间接生产成本Industry 行业Inevitable 不可避免的Inflationary 通货膨胀Inflow流入Initial investment 起初投资Input measure 投入测算法投入核算法、Inspector 检验员检察员Installment 分期付款分期收款Installment accounts receivable 应收分期账款Installment sales 分期付款销售Insurance expense 保险费Insurance premium 保险费Intangible asset 无形资产Intangible service 无形的服务Intend as (为——而)准备，打算使——成为Intended meaning 原来的意思原有目的Interest basis 利息法按利息分配损益的方法Interest cost 利息成本Interest payable 应付利息Interest period 计息期Interest rate 利率Interest-bearing note 附息票据Interest-free 无息的Internal 内部的Interpretation 解释Intuition 直觉，直觉行为Inventory 存货库存Inventory accounting 存货核算存货会计Inventory cost flow 库存成本流转Inventory cut-off 存货盘存存货盘点Inventory on consignment 寄销存货Inventory purchase 采购存货Inventory shrinkage 存货损耗Inventory taking 盘存盘点存货Inventory turnover 存货周转率Investing activity 投资活动Investing revenue 投资收益Invoice 发票Issuance 发行Issue bond and notes 发行债券及票据Issue debt 放债Issued stock 已发行股份Janitor 看门人Journal entry 日记账分录Journal 日记账Journalizing 登陆日记账Junk bond 地基债券Label 标记归类Labor dollar 工资Labor hour 工时Labor negotiation 劳动谈判劳资谈判Law firm 律师事务所Layer 层面Lease 租赁Lease obligation 租赁债务Lease payment 租赁付款Lease term 租赁期Lessee 承租人Leaser 出租人Leger 总账Legal formality 法律手续法律形式Lending and collecting loans 放贷及收贷Less 减去Liability 负债License 执照LIFO(last in first out) 后进先出法Limited liability 有限责任Limited life 有限的经营期限Liquid 流动的易转换成现款的Liquidation 清算清偿（企业的）资产清理Liquidity 流动性Liquidity ratio 流动性比率List price 零售价目录价格List sale price 目录销售价Long-lived asset 长期资产Long-run 长期的Long-standing 长期的Long-term asset 长期资产Long-term construction contract 长期建筑合同Long-term investment 长期投资Long-term liability 长期负债Long-term obligation 长期债务Loss on write-down of inventory 存货减记损失Lower of cost or market rule 成本与市场孰低法Lubricating oil 润滑油Lump-sum payment 一次总算支付Major operation 主营业务Make clear 澄清阐述Make loans to other entities 向其他实体放贷Make out 得出完成Manipulated 易受操控的Manufacturing business 制造业制造型企业Manufacturing company 制造公司Manufacturing cost 制造成本生产成本Manufacturing overhead （间接）制造费用Market interest rate 市场利率Market price 市场价格市值Marketable 适合市场销售的销售好的可市场买卖的Marketable securities 有价证券可转售证券适销证券MasterCard 万事达卡Matching concept 配合概念配比概念Matching principle 配比原则Matching rule 配比规则Material handler 材料员Material inventory 物资库存（原）材料盘存Mathematical 数学Maturity value 到期值Merchandise 商品Merchandising business 商业企业流通业Merchandising inventory 商品存货库存商品商品盘存Merchandiser 商人商业企业Merit 优点长处Mileage 英里数里程数Mineral deposit 矿藏Minus 减减去Miscellaneous expense 杂项费用，其他费用，杂项开支Modifier 修饰语，修饰成分Money order 汇款单Monitor 监视监控Monthly statement 月结单Mortgage agreement 抵押协议Mortgage bond 抵押债券Mortgage payable 应付抵押账款Multiple 倍倍数Multiply——by （用——乘以）Negative amount 负值Negative figure 负数负值Negatively 负面的Net asset 净资产Net cash flow 现金净流量Net change 变动净额Net effect 净效果Net income 净收入Net profit after income taxes 税后净利润Net purchase 购入净值进货净额Noncash asset 非现金资产Noncurrent 非流动的Nonoperating gains and losses 非营业性利得和损失Nonproduction cost 非生产性成本No-par stock 无面值股票Notion 观念概念NSF(nonsufficient fund)check 存款不足的支票Number of share 股数Number of shares of stock outstanding 在外股票的股数Objectively 客观的Obligation 债务义务责任Office salaries expense 办公室工资费用Office supplies expense 办公室材料费用Offset against 抵消Oil well 油井On account 赊销赊购赊账On credit 赊账One decimal place 一位小数小数点后一位Operating activity 经营活动Operating asset 营业资产Operating cycle 营业循环营业周期经营周期Operating expense 营业费用Operating income 营业收入营业收益营业所的Operating lease 营业租赁Order 订单Other accounts receivable 其他应收账款Other than （除了——除非——）Outflow 流出Output measure 产量测算法产量核算法Outstanding check 未兑现的支票Outstanding stock 流通在外的股票Over the long run 从长远的观点来看长期的Overall 综合的全部的包括一切的Overhaul 彻底检修大修Overhead cost 制造成本间接成本管理费用Overstate 多计Overstatement 过多的陈述多计多报Over-the-counter 柜台上的Overtime coffee 加班咖啡加班餐饮费Owner’s equity 所有者权益Owner’s interest 所有者权益P.R(posting reference)过账证明Packing material 包装材料Par 面值Participation参与Partnership 合伙企业Partnership accounting 合伙会计Partnership agreement 合伙契约Part-time help 非全日助手Par-value stock 有面值的股票Past-due 过期的逾期的Patent 专利Payment of dividends 支付股利Payroll 工资表工资单工资额Percent change 百分比变化Percentage-of-completion accounting 完工百分比核算法Performance 绩效业绩成果Period cost 期间成本Periodic inventory method 实地盘存法Periodic payment 定期付款定期支付Perpetual inventory method 永续盘存法Pertain to 属于Petty cash 零用钱小额现金Petty cash fund 领用基金Physical quantity 实物数量Pocket 据为己有Polling 集资向共同基金提供资金Positive amount 正值Posting 过账Precede 在——前面加上在——前面先说Preference 偏爱Preferred dividend 优先股股息Preferred stock 优先股Premium 溢价Pre-numbered check 有序列号的支票Prepaid expense 预付费用Prepaid insurance 预付保险费Prepaid rent 预付房租Prepare 编制（报表等）Present 提交展示Pretax book income 税前账面收入未扣税账面所得Previous 先前的以前的Price 定价Primary income statement 基本损益表Principle 本金Principle collection 收回本金Prior 优先的Proceeds 进款收入Product cost 成品成本Product selling business 销售产品的企业Product unit cost 单位产品成本Productive 富有成效的得益的Profit 利润Profit and lost distribution 损益分配Profit margin 净利比率Profit reporting procedure 利润报告程序Profitability 获利能力盈利能力Profitability ratio 盈利率Profitable operation 获取利润的经营Progress billing 进度账单阶段账单Progress billing on construction contract 建筑合同阶段账单Promissory note 期票本票Prompt payment 立即付款Property tax 财产税Property tax payable 应付财产税Proprietorship 独资企业Prospect 前景Provisions 条款规定Prudent 谨慎的Public utilities 公用事业股份公司Purchase 进货采购Purchase return 购货退回进货退回Purchase journal 进货日记账Purchase on account 赊购Pursue 追求Quick assets 速动资产Quick ratio 速动比率、R&D(research and development) 研发实验室Ratio analysis 比率分析Raw material 原料Real estate 不动产房地产Realizable 可实现的Realization concept 收益实现概念Realization of expense 费用的确定Reconcile 调节使协调使一致Redeem 赎回买回Redeemable preferred stock 可赎回优先股Reflect 折射反射反应Regardless of 不管不顾Registered bond 记名债券Regulate 管理控制Regulator 政府管理者Reimbursable 可收回的可补偿的Reimbursement 偿还偿付付还Relevant 相关的Rely on 依靠依赖Render 提供Rent expense 房租费用租赁费用Rent revenue 租赁收入Repairs and maintenance expense 维护费用Repay 偿还Repetitive 重复的Research and development cost 研发成本Restrictive 限制性的约束性的Result from (因——而)产生发生Retail 零售Retail store 零售店Retained earning 留存盈余Retained earnings statement 留存盈余表Return on total assets 总资产收益率Revenue 收入收益Revenue recognition 收入的确定营业收入的确定Revenue-producing operating 获取总收入的经营Review 回顾Round 把——四舍五入Sacrifice 牺牲Safeguard 保护保障Salaries payable 应付薪金应付工资Salary basis 工资法Salary-interest basis 工资利息法Sales contract 销售合同Sales discount 销售折扣Sales on account 赊销Sales returns and allowance 销货退回及折让Sales salaries expense 销售工资费用Sales tax 销售税营业税Salvage value 残值Secured bond 有保（公司）债券Self-manufactured semi-finished product 自制半成品Selling and administrative expense 销售及管理费用Selling cost 销售成本Selling expense 销售成本Semiannual 半年，每半年的Serial bond 分期偿还（公司）债券，序列（公司）债券Service business 服务业Service enterprise 服务型企业Service firm 服务性企业Settle 结算Share 股票Shareholder investment 股东投资Shares outstanding 流通在外的股票，发行在外的股票Shipping expense 运费Shipping supplies expense 运输材料费Short-term asset 短期资产Short-term investment 短期投资Showroom 样品间展厅Skepticism 怀疑态度Slippery 把握不准的不稳定的不明确的Solvency analysis 偿付能力分析Solvency ratio 偿付比率Special delivery service 特快专递服务Special journal 特种日记账Special identification method 个别辨认法Specify 明确说明详细的说明Spice 香料调味料Stated ratio 设定比例固定比例Statement of cash flow 现金流量表Sticker price 卷标价格Stock 股票Stock certificate 股权证Stock issuance 股票的发行Stockholder 股东，股票持有者Stockholders’ equity 股东权益Stock-option 认股权购股选择权Stockroom personal 仓库管理人员库管Straight-line amortization 直线摊销Straight-line depreciation method 直线折旧法Straight-line method 直线法Subscriber 订阅者Subscription 订阅订购Subsequent payment 分期缴付Subtotal 小计Subtract 减去Successive 连续的Sufficient 足够的Suit 一套衣服Summarize 汇总Sundry 杂的多项的Supervisor 检察员监察员Supplement 补充Supplier 供货商Supplies 材料Synonym 同义词T account 丁字账户Take inventory 盘存Take preference over 对——具有优先权Tangible asset 有形资产Tax benefit 纳税利益Tax effect 课税效果税收效应Tax exemption 免税Tax rate 税率Taxable income 应纳税收入需纳税的收入Taxi fare 搭乘出租车费用Taxing authorities 税务部门Temporary account 临时账户Term bond 定期（公司）债券Term of consignment 寄售条款寄售条件The converse 相反的事物Timber tract 伐木道路Time deposit 定期存款Time-consuming 耗时的Title of account 账户名称To date 到现在为止到目前为止至今Total assets turnover 总资产周转率Trace 追溯查出找到Trade discount 商业折扣Transaction 会计事项Transfer 转账Transfer of ownership 所有权转让Traveling expense 差旅费Treasury bill 短期国国库券Treasury note (美)国库券Treasury stock 库存股票Uncertainty 不确定的事物Uncollectible （a）无法收回的(b)无法收回的账项Uncollectible account 坏账呆账Uncover 揭开——的盖子，暴露Understate 少计Understatement 不完全陈述不充分陈述少计少报Unearned revenue 预收收入递延收入Unexpected 意外的Uniform Partnership Act 《统一合伙条例》Unincorporated business 非股份制企业Union 工会Union dues 工会会费Unique 无比的独一无二的不寻常的Units-of-production depreciation method 产量单位折旧法Unlimited liability 无限责任Unregistered bond 无记名债券Unsecured bond 无担保债券Utility expense 公用事业费Utilities payable 应付公用事业费Utmost 最大的极度的Van 面包车微型车Vendor 卖主出卖人叫卖商Verification 核实验证Vertical analysis 垂直分析纵向分析VISA 维萨卡Void 作废的Voluntary association 自愿的联盟Weighted-average method 加权平均法Well-offness 好的境遇繁荣昌盛生意兴隆Withdraw （v）撤回撤资撤Withdrawal (n) 撤回撤资撤伙Withdrawal account 提取账户Withhold 预扣Withholding tax 预扣税款Work in process inventory 在制品盘存在产品存货Working capital 运营资本，流动资金Working capital ratio 运营资本比率Workmanship 工艺技艺做工Write-down 减记化减Zero-interest bond 无息债券。

常用财务会计英语L会计英语

常用财务会计英语L会计英语labour cost劳务成本，人工成本labour efficiency劳动效率lack of capital缺乏资金land tax土地税large ticket asset大额资产latent assts潜在资产latent capital潜在资本ledger分类帐、分类账簿ledger account分类帐户、分类帐帐户ledger type journal分类日记帐legal合法的，法定的legal assets法定资产legal capital法定资本legal investment合法投资legal list合法证券legal property法人财产legal representative法定代理人legal title合法所有权legally required audit法定审计lend放款，贷款lender放款人，贷方，出租人lending贷款，借贷letter of credit（L/C）信用证letter of indemnity担保书letter of intent意向书liability负债，债务liability account负债帐户liability dividend债务股利liability out of book帐外负债license许可证，执照license fee许可证费linear线性的liquid assets流动资产liquid ratio流动比率liquidate清算liquidated account清算帐户liquidated obligation已偿清的债务liquidation清算，偿还liquidation of debts清偿债务liquidation value清算价值liquidator清算人liquidity流动性、流动资金、现金支付能力liquidity facility流动性融通liquidity ratio流动比率,偿债能力比listed bond上市债券living cost生活费loan贷款，借贷，借款loan bank贷款银行loan capital借贷资本loan financing贷款筹措loan fund贷款基金loan guarantee贷款担保loan interest贷款利息loan receivable应收贷款loan-deposit ratio贷款存款比率local authority地方当局local tax地方税long bill长期汇票long rate长期汇率long-lived assets长期资产long-term assets长期资产long-term debts长期债务long-term investment 长期投资long-term liability长期负债long-term loans长期借款long-term payables长期应付款loose-leaf book 活页式账簿loss损失，亏损loss and gain损益loss containment 亏损防堵loss money亏本loss of assets资产损失loss-making亏损lowest bid最低报价。

财务会计英语专业词汇大全

财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。

无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。

本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。

2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。

•Liabilities：负债，指企业应付的经济利益。

•Equity：所有者权益，指企业所有者对企业资产的权益。

•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。

•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。

•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。

•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。

•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。

3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。

•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。

•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。

•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。

•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。

4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。

•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。

常用财务会计英语M会计英语

常用财务会计英语M会计英语macro economic cost宏观经济成本maintenance cost维修成本maintenance funds维修基金maintenance of value保值major repair fund大修基金make制造，定价，使成为make profit获利man day人天man hour人时man month人月man year人年management accounting 管理会计management cost管理成本management norm定额管理manufactured已加工好的，已制成的manufactured inventory 产成品库存manufacturing cost生产成本manufacturing expenses 制造费用margin毛利，边际，定金margin account保证金帐户margin of profit边际利润marginal cost边际成本marginal revenue边际收益marginal tax rate边际税率margins desired期望的毛利marketing cost销售成本market-to-cost method 市价成本法matching accounts计价对比账户material account材料帐户material cost材料成本material costs allocation 材料费用分配material stock材料库存matured bill到期票据matured bonds到期债券maturity期满、到期maturity value到期值meager profit微利，薄利mean平均数，方法，手段mean price平均价medium term capital 中期资本medium term debt中期债务medium term funds 中期债券medium term loan中期贷款memo备忘录，便笺memorandum备忘录、记要memorandum record备查账簿merchandise inventory商品库存merchandise procurement cost 商品采购成本method方法minimum capital最低资本mode of payment付款方法monetary capital货币资本money order邮汇monthly月monthly instalment 月份期付款monthly pay月工资monthly payment 月份期付款monthly plan月计划monthly report月报monthly salary月薪monthly statement 月结mortgage抵押mortgage bonds有担保债券mortgage credit抵押信贷mortgage debt抵押负债mortgage debtor抵押债务人mortgage interest抵押利息mortgage liability抵押负债mortgage loan抵押贷款multiple-record document 累计凭证。

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常用会计类英语词汇汇总基本词汇(1)account 账户,报表(2)accounting postulate 会计假设(3)accounting valuation 会计计价(4)accountability concept 经营责任概念(5)accountancy 会计职业(6)accountant 会计师,(7)accounting 会计(8)agency cost 代理成本(9)accounting bases 会计基础(10)accounting manual 会计手册(11)accounting period 会计期间(12)accounting policies 会计方针(13)accounting rate of return 会计报酬率(14)accounting reference date 会计参照日、(15)accounting reference period 会计参照期间(16)accrual concept 应计概念(17)accrual expenses 应计费用(18)acid test ratio 速动比率(酸性测试比率)(19)acquisition 收购(20)acquisition accounting 收购会计(21)adjusting events 调整事项(22)administrative expenses 行政管理费…(23)amortization 摊销(24)analytical review 分析性复核(25)annual equivalent cost 年度等量成本法(26)annual report and accounts 年度报告和报表(27)appraisal cost 检验成本(28)appropriation account 盈余分配账户(29)articles of association 公司章程细则(30)assets 资产【(31)assets cover 资产担保(32)asset value per share 每股资产价值(33)associated company 联营公司(34)attainable standard 可达标准(35)attributable profit 可归属利润(36)audit 审计(37)audit report 审计报告(38)auditing standards 审计准则—(39)authorized share capital 额定股本(40)available hours 可用小时(41)avoidable costs 可避免成本(42)back-to-back loan 易币贷款(43)backflush accounting 倒退成本计算(44)bad debts 坏帐(45)bad debts ratio 坏帐比率(46)bank charges 银行手续费`(47)bank overdraft 银行透支(48)bank reconciliation 银行存款调节表(49)bank statement 银行对账单(50)bankruptcy 破产(51)basis of apportionment 分摊基础(52)batch 批量(53)batch costing 分批成本计算(54)beta factor B (市场)风险因素B&(55)bill 账单(56)bill of exchange 汇票(57)bill of lading 提单(58)bill of materials 用料预计单(59)bill payable 应付票据(60)bill receivable 应收票据(61)bin card 存货记录卡(62)bonus 红利;(63)book-keeping 薄记(64)Boston classification 波士顿分类(65)breakeven chart 保本图(66)breakeven point 保本点(67)breaking-down time 复位时间(68)budget 预算(69)budget center 预算中心(70)budget cost allowance 预算成本折让【(71)budget manual 预算手册(72)budget period 预算期间(73)budgetary control 预算控制(74)budgeted capacity 预算生产能力(75)business center 经营中心(76)business entity 营业个体(77)business unit 经营单位(78)by-product 副产品—(79)called-up share capital 催缴股本(80)capacity 生产能力(81)capacity ratios 生产能力比率(82)capital 资本(83)capital assets pricing model 资本资产计价模式(84)capital commitment 承诺资本(85)capital employed 已运用的资本(86)capital expenditure 资本支出（(87)capital expenditure authorization 资本支出核准(88)capital expenditure control 资本支出控制(89)capital expenditure proposal 资本支出申请(90)capital funding planning 资本基金筹集计划(91)capital gain 资本收益(92)capital investment appraisal 资本投资评估(93)capital maintenance 资本保全(94)capital resource planning 资本资源计划：(95)capital surplus 资本盈余(96)capital turnover 资本周转率(97)card 记录卡(98)cash 现金(99)cash account 现金账户(100)cash book 现金账薄(101)cash cow 金牛产品(102)cash flow 现金流量;(103)cash flow budget 现金流量预算(104)cash flow statement 现金流量表(105)cash ledger 现金分类账(106)cash limit 现金限额(107)CCA 现时成本会计(108)center 中心(109)changeover time 变更时间(110)chartered entity 特许经济个体【(111)cheque 支票(112)cheque register 支票登记薄(113)classification 分类(114)clock card 工时卡(115)code 代码(116)commitment accounting 承诺确认会计(117)common cost 共同成本(118)company limited by guarantee 有限担保责任公司)(119)company limited by shares 股份有限公司(120)competitive position 竞争能力状况(121)concept 概念(122)conglomerate 跨行业企业(123)consistency concept 一致性概念(124)consolidated accounts 合并报表(125)consolidation accounting 合并会计(126)consortium 财团—(127)contingency plan 应急计划(128)contingent liabilities 或有负债(129)continuous operation 连续生产(130)contra 抵消(131)contract cost 合同成本(132)contract costing 合同成本计算(133)contribution centre 贡献中心(134)contribution chart 贡献图,(135)control 控制(136)control account 控制账户(137)control limits 控制限度(138)controllability concept 可控制概念(139)controllable cost 可控制成本(140)conversion cost 加工成本(141)convertible loan stock 可转换为股票的贷款(142)corporate appraisal 公司评估~(143)corporate planning 公司计划(144)corporate social reporting 公司社会报告(145)cost 成本(146)cost account 成本账户(147)cost accounting 成本会计(148)cost accounting manual 成本手册(149)cost adjustment 成本调整(150)cost allocation 成本分配%(151)cost apportionment 成本分摊(152)cost attribution 成本归属(153)cost audit 成本审计(154)cost benefit analysis 成本效益分析(155)cost center 成本中心(156)cost driver 成本动因(157)cost of capital 资本成本(158)cost of goods sold 销货成本~(159)cost of non-conformance 非相符成本(160)cost of sales 销售成本(161)cost reduction 成本降低(162)cost structure 成本结构(163)cost unit 成本单位(164)cost-volume-profit analysis(CVP) 本量利分析(165)costing 成本计算(166)credit note 贷项通知【(167)credit report 信贷报告书(168)creditor 债权人(169)creditor days ratio 应付账款天数率(170)creditors ledger 应付账款分类账(171)critical event 关键事项(172)critical path 关键路线(173)cumulative preference shares 累积优先股(174)current asset 流动资产、(175)current cost accounting 现时成本会计(176)current liabilities 流动负债(177)current purchasing power accounting 现时购买力会计(178)current ratio 流动比率(179)cut-off 截止(180)CVP 本量利分析(181)cycle time 周转时间(182)debenture 债券$(183)debit note 借项通知(184)debit capacity 举债能力(185)debt ratio 债务比率(186)debtor 债务人;应收账款(187)debtor days ratio 应收账款天数率(188)debtors ledger 应收账款分类账(189)debtor' age analysis 应收账款账龄分析(190)decision driven costs 决策连动成本—(191)decision tree 决策树(192)defects 次品(193)deferred expenditure 递延支出(194)deferred shares 递延股份(195)deferred taxation 递延税款(196)delivery note 交货单(197)departmental accounts 部门报表(198)departmental budget 部门预算&(199)depreciation 折旧(200)dispatch note 发运单(201)development cost 开发成本(202)differential cost 差别成本(203)direct cost 直接成本(204)direct debit 直接借项(205)direct hours yield 直接小时产出率(206)direct labour cost percentage rate 直接人工成本百分比`(207)direct labour hour rate 直接人工小时率(208)directs on indirect work 间接工作事项上的工时(209)discount rate 贴现率(210)discounted cash flow 现金流量贴现(211)discretionary cost 酌量成本(212)distribution cost 摊销成本(213)diversions 移用(214)diverted hours 移用小时<(215)diverted hours ratio 移用工时比率(216)dividend 股利(217)dividend cover 股利产出率(218)dividend per share 每股股利(219)dog 疲软产品(220)double entry accounting 复式会计(221)double-entry book-keeping 复式薄记(222)doubtful debts 可疑债务、(223)down time 停工时间(224)dynamic programming 动态规划(225)earning per share 每股盈利(226)earning ratio 市盈率(227)economic order quantity(EOQ) 经济订购批量(228)efficient market hypothesis 有效市场假设(229)efficiency ration 效率性比率(230)element of cost 成本要素、(231)entity 经济个体(232)environmental audit 环境审计(233)environmental impact assessment 环境影响评价(234)EOQ 经济订购批量(235)equity 权益(236)equity method of accounting 权益法会计计算(237)equity share capital 权益股本(238)equivalent units 当量[(239)event 事项(240)exceptional items 例外事项(241)expected value 期望值(242)expenditure 支出(243)expenses 费用(244)external audit 外部审计(245)external failure cost 外部损失成本(246)extraordinary items 非常事项~(247)factory goods 让售商品(248)factoring 应收帐款让售(249)fair value 公允价值(250)feedback 反馈(251)FIFO 先近先出法(252)final accounts 年终报表(253)finance lease 融资租赁(254)financial accounting 财务会计·(255)financial accounts calendar adjustment 财务报表的日历时间调整(256)financial management 财务管理(257)financial planning 财务计划(258)financial statement 财务报表(259)finished goods 完成品(260)fixed asset 固定资产(261)fixed overhead 固定制造费用(262)fixed asset turnover 固定资产周转率·(263)fixed assets register 固定资产登记薄(264)fixed cost 固定成本(265)flexed budget 变动限额预算(266)flexible budget 弹性预算(267)float time 浮动时间(268)floating charge 流动抵押(269)flow of funds statement 资金流量表(270)forecasting 预测￥(271)founder's shares 发起人股份(272)full capacity 满负荷生产能力(273)function costing 职能成本计算(274)functional budget 职能预算(275)fund accounting 基金会计(276)fundamental accounting concept 基础会计概念(277)fungible assets 可互换资产(278)futuristic planning 远景计划【(279)gap analysis 间距分析(280)gearing 举债经营比率(杠杆)(281)goal congruence 目标一致性(282)going concern concept 持续经营概念(283)goods received note 商品收讫单(284)goodwill 商誉(285)gross dividend yield 总股息产出率(286)gross margin 总边际&(287)gross profit 毛利润(288)gross profit percentage 毛利润百分比(289)group 企业集团(290)group accounts 集团报表(291)high-geared 高结合杠杆(比例)(292)hire purchase 租购(293)historical cost 历史成本(294)historical cost accounting 历史成本会计;(295)hours 小时(296)hurdle rate 最低可接受的报酬率(297)ideal standard 理想标准(298)idle capacity ration 闲置生产能力比率(299)idle time 闲置时间(300)impersonal accounts 非记名账户(301)imprest system 定额备用制度(302)income and expenditure account 收益和支出报表）(303)incomplete records 不完善记录(304)incremental cost 增量成本(305)incremental yield 增量产出率(306)indirect cost 间接成本(307)indirect hours 间接小时(308)insolvency 无力偿付(309)intangible asset 无形资产(310)integrated accounts 综合报表|(311)interdependency concept 关联性概念(312)interest cover 利息保障倍数(313)interlocking accounts 连锁报表(314)internal audit 内部审计(315)internal check 内部牵制(316)internal control system 内部控制体系(317)internal failure cost 内部损失成本(318)internal rate of return(IRR) 内含报酬率（(319)inventory 存货(320)investment 投资(321)investment center 投资中心(322)invoice register 发票登记薄(323)issued share capital 已发行股本(324)job 定单(325)job card 工作卡(326)job costing 工作成本计算。