商务英语高级词汇——会计

会计 - 高级

accrued income (noun phrase) = 应计收入

revenue which is owed but has not yet been received

My company is having a problem converting our accrued income into actual cash.

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after-tax basis (noun phrase) = 税后基础

a view of a sum of money that reflects the effects of taxation

On an after-tax basis, tax-free municipal bonds are often more profitable than regular bonds.

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allowance for bad debts (noun phrase) = 备抵坏帐

a contra account that shows the estimated amount of losses from uncollectible accounts Allowances for bad debts are deducted from accounts receivable.

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amortization (noun) = 分期偿还

a method of dividing a sum of money into time periods for the purposes of payment or writing off assets

With the amortization schedule for my house mortgage, I pay some interest and some of the principal each month.

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arm's-length transaction (noun phrase) = 正常交易

a business deal between two unrelated parties who are looking after their own interests Reporting financial information from an arm's-length transaction is straightforward because the parties don't have a personal relationship separate from the business deal.

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audit report (noun phrase) = 审计报表

a document written by an independent certified public accountant that states whether a company's financial statements accurately represent the company's financial information The audit report identified one small error in our annual report, but everything else was accurate.

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bank reconciliation (noun phrase) = 银行核对

the process of comparing a company's cash balance with the amount reported by the bank If there is a discrepancy between a company's figures and a bank's figures during bank reconciliation, the company's accountants must find an explanation.

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book value (noun phrase) = 帐面价值

the amount of value assigned to an asset in a company's financial books, usually the original purchase price minus depreciation;in auto insurance, the likely selling price of a car

Our company car cost $35,000 two years ago, but its book value is now only $20,000. ⇒未提供注释。

budgetary variance (noun phrase) = 预算差异

the difference between the estimated cost of something and the actual amount spent Our CFO was really unhappy because our budgetary variance has been so high. She wants our future estimates to be more accurate.

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capital asset (noun phrase) = 资本资产

any property that can be used to create more property

The forest we own is an important capital asset because we get lumber from it.

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capital budgeting (noun phrase) = 资本预算编制

long-term planning that a company does for investing in assets needed to operate the company

In our capital budgeting meetings this year, the management team couldn't agree on our long-term equipment and facilities needs.

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capital gain (noun phrase) = 资本收益

a profit in the sale of property

When my mother sold her house, she had a capital gain of $100,000.

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capital loss (noun phrase) = 资本损失

the sale of an asset at a lower price than for its purchase

The company took a big capital loss when it sold its factory at a very low price.

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cash flow (noun phrase) = 现金流动量

the amount of money that a business takes in and spends during a certain period of time To make sure we have a positive cash flow this quarter, we have to spend less than we make.

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certified public accountant (noun phrase) = 注册会计师