常用财务英语及中英文解释
财务管理常用术语(英汉对照)
Business cycle (of a firm) (1) 经营周期 从权益资本，筹集新债务，和 通过资产收购来增长业务的一系列事件，这 样，又开始一个新的周期。
Business risk (1,5,10,11) 经营风险 经济风险 和营业风险的累积影响，来源于公司不可能 知道目前投资和营业活动 /决策的确定结果。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险，市场风险，不可分散风险，和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中，想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券，代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。
财务专业词汇
财务专业词汇一、财务基础词汇1. 资产（Assets）：指企业拥有并可以用于创造经济利益的资源或权益。
2. 负债（Liabilities）：指企业所欠他人的经济利益或对外债权的权益。
3. 所有者权益（Owner's Equity）：指企业内部所有者对于企业净资产的权益。
4. 成本（Cost）：指企业在生产或获取商品、提供劳务过程中所发生的原始支出。
5. 收入（Revenue）：指企业在正常经营活动中所获得的经济利益。
6. 支出（Expenses）：指企业在正常经营活动中为获取收入所发生的经济利益的减少。
7. 利润（Profit）：指企业在一定时期内通过正常经营活动所获得的净收入。
8. 财务报表（Financial Statements）：指企业为反映财务状况、经营成果和现金流量等信息而编制的报表。
二、资产类词汇1. 流动资产（Current Assets）：指企业在一年内或经营周期内能够变现或消耗的资产。
2. 非流动资产（Non-current Assets）：指企业一年内或经营周期内无法变现或消耗的资产。
3. 现金（Cash）：指企业手中持有的货币资金以及转换成货币资金的非货币性资产。
4. 存货（Inventory）：指企业为销售过程准备的为争取销售而购买或生产的商品。
5. 应收账款（Accounts Receivable）：指企业向其他方当期销售商品或提供劳务而尚未收回的款项。
三、负债类词汇1. 流动负债（Current Liabilities）：指企业在一年内或经营周期内到期偿还的债务。
2. 非流动负债（Non-current Liabilities）：指企业一年内或经营周期内不会到期偿还的债务。
3. 负债总额（Total Liabilities）：指企业所有负债的总计金额。
4. 应付账款（Accounts Payable）：指企业从其他方当期购买商品或接受劳务而尚未支付的款项。
5. 长期借款（Long-term Loans）：指企业从金融机构或其他方借款的长期负债。
财务用语中英文对照
财务用语中英文对照以下是一些常见的财务用语中英文对照：1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。
财务词汇 中英对照
BALANCE SHEET流动资产：流动负债：CURRENT ASSETS CURRENT LIABILITIES现金短期借款Cash on hand Short-term loans银行存款应付票据Cash in bank Notes payables有价证券应付帐款Marketable securities accounts payables应收票据应付工资Notes receivable Accrued payroll应收帐款应交税金Accounts receivable Taxs payable减：坏帐准备应付股利less:Provision for baddebts Dividends payables预付货款预收货款Advance to suppliers Advances from customers其他应收款其他应付款Other receivables Other payables待摊费用预提费用Deferred and prepaid expenses Accrued espenses存货职工奖励及福利基金Inventories Staff and workers' bonus and welfare fund减:存货变现损失准备Less:Provision for loss on realization of inventory一年内到期的长期投资一年内到期的长期负债Long-term investment maturing within one year Long-term liabilities due within one year其他流动资产其他流动负债Other current assets Other current liabilities流动资产合计流动负债合计TOTAL CURRENT ASSETS TOTAL CURRENT LIABILITIES长期投资：长期负债：LONG-TERM INVESTMENT LONG-TERM LIABILITIES长期投资长期借款Long-term investment Long-term loans一年以上的应收款项应付公司债Receivables collectable after one year debentures payable应付公司债溢价（折旧）Premium(discount)on debentures payable一年内到期的长期负债Accounts payable over one year长期投资合计长期负债合计TOTAL LONG-TERM INVESTMENT TOTAL LONG-TERM LIABILITIES固定资产：其他负债FIXED ASSETS OTHER LIABILITIES固定资产原价筹建期间汇率收益Fixed assets-cost Exchange gain during start-up period减：累计折旧递延投资收益less:Accumulated depreciation Deferred gain on固定资产净值递延税款贷项Fixed assets-net value Deferred taxs credit固定资产清理其他递延贷项Disposal of fixed assets Other deferred credit待转销汇兑收益unamortized exchange gain固定资产合计其他负债合计TOTAL FIXED ASSETS TOTAL OTHER LIABILITIES在建工程负债合计CONSTRUCTION IN PROGRESS TOTAL LIABILITIES在建工程所有者权益：Construction in progress OWNERS' EQUITY资本总额Registered capital无形资产实收资本INTANGIBLE ASSETS Paid-in capital场地使用权(非人民币资本期末金额))Land occupancy Amount of Foreign Currancy at end of period工业产权及专利技术其中:中方投资Proprietary technology and patents Including:Chinese investment其他无形资产(非人民币资本期末金额))Other intangible assets Amount of Foreign Currancy at end of period 外方投资Foreign investment(非人民币资本期末金额))Amount of Foreign Currancy at end of period减：已归还投资Less:Investment Returned无形资产合计资本公积TOTAL INTANGIBLE ASSETS Capital surplus其他资产: 储备基金OTHER ASSETS Reserve fund开办费企业发展基金Opganization expenses Enterprise expension fund筹建期间汇兑损失利润归还投资Exchange loss during start-up period Profits capitalizad on return of investment 递延投资损失本年利润Deferred less on investment Current year profits递延税款借项未分配利润Deferred taxs debit Undisstributed profits其他递延支出Other deferred expenses待转销汇兑损失Unamortizad exchange loesses其他资产合计所有者权益合计TOTAL OTHER ASSETS TOTAL OWNERS' EQUITY资产总计负债及所有者权益总计TOTAL ASSETS TOTAL LIABILITIES AND OWNERS' EQUITY附注:NOTES1.委托加工材料Cutomers' materials to be processed2.受托代销产品Consigment-in3.代管商品物资Good held for others4.由企业负责的应收票据Notes receivable discounted with recourse Notes receivable discounted with recourse 5.租入固定资产Fixed assets under operating lease6.本年支付进口坏节税金。
财务英语基础词汇表(中英文对照)
精心整理1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollectibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollectibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies 1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollectibleaccounts-otherreceivables 121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket 125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets 1281进项税额VATpaid(orinputtax)1282留抵税额excessV ATpaid(oroverpaidVAT) 1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted 1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount 1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion 1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机(器)具及设备machineryandequipment1441机(器)具machinery1448机(器)具-重估增值machinery-revaluationincrements1449累积折旧-机(器)具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174着作权copyright1741着作权copyright175计算机软件computersoftware 1751计算机软件computersoftwarecost 176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts 1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance 1814递延所得税资产deferredincometaxassets 1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees 2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable 2129应付短期票券折价discountonshort-termnotesandbillspayable 213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedV ATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies 2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able 235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other 3所有者权益（股东权益）ownersequity31资本capital311资本（或股本）capital3111普通股股本capital-commonstock3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed 3115资本capital32资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-commonstock3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfromgainondisposalofassets325合并公积capitalsurplusfrombusinesscombination3251合并公积capitalsurplusfrombusinesscombination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余(或累积亏损)retainedearnings(accumulateddeficit)331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改良扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit) 3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netincomeorlossforcurrentperiod34权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts35库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue 417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold 512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise 513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial 5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage(expenses)5157修缮费repair(s)andmaintenance(expense) 5158包装费packingexpenses5161水电瓦斯费utilities(expense)5162保险费insurance(expense)5163加工费manufacturingoverhead-outsourced 5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal(expenses)5173职工福利employeebenefits/welfare5176训练费training(expense)5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage(expenses)6157修缮费repair(s)andmaintenance(expense) 6159广告费advertisementexpense,advertisement 6161水电瓦斯费utilities(expense)6162保险费insurance(expense)6164交际费entertainment(expense)6165捐赠donation(expense)6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal(expenses)6173职工福利employeebenefits/welfare6175佣金支出commission(expense)6176训练费training(expense)6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses 6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage(expenses)6257修缮费repair(s)andmaintenance(expense) 6259广告费advertisementexpense,advertisement 6261水电瓦斯费utilities(expense)6262保险费insurance(expense)6264交际费entertainment(expense)6265捐赠donation(expense)6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折旧depreciationexpensea6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal(expenses)6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出commission(expense)6276训练费training(expense)6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses 63研究发展费用researchanddevelopmentexpenses635~638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage(expenses)6357修缮费repair(s)andmaintenance(expense)6361水电瓦斯费utilities(expense)6362保险费insurance(expense)6364交际费entertainment(expense)6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal(expenses)6373职工福利employeebenefits/welfare6376训练费training(expense)6378其它研究发展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome(expense) 71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod 7122股利收入dividendsincome7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment 713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems 75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用(或利益)incometaxexpense(orbenefit)81所得税费用(或利益)incometaxexpense(orbenefit)811所得税费用(或利益)incometaxexpense(orbenefit)8111所得税费用（或利益）incometaxexpense(orbenefit)9非经常营业损益nonrecurringgainorloss91停业部门损益gain(loss)fromdiscontinuedoperations911停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegments9111停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegment912停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegments9121停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegment92非常损益extraordinarygainorloss921非常损益extraordinarygainorloss9211非常损益extraordinarygainorloss93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 94少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利minorityinterestincome。
常用财经英语词汇中英文汉英英汉对照
操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财务英语词典-财务术语中英文对照
A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿 (同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After – cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All – purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐 (同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表 (同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset – income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同 account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’ orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店（分店）现金帐户Branch consignments (shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break – even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget – making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden – credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden – in – process 在制负荷（同manufacturing expenses – in – process）Burden rates 负荷分配Business 营业商业；业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项 (同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By – laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By – products 副产品By - products sales 副产品销售C:C.A.; chartered accountant 会计师Call 催缴股款通知书Call book 催缴股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催缴股款Call up capital 已催缴股本（包括已收及催缴未收的股本）Cancelled check 柱销支票；付讫支付Capacity expenses （生产）能量费用Capital资本Capital account 资本帐户Capital account balance sheet 固定资产负债表Capital adjustment account 资本调整帐户Capital assets 资本资产Capital charges 资本支出（同capital expenditures）Capital deficit 资本亏绌Capital expenditures 资本支出Capital expenditure account 资本支出帐Capital expense 集资费用Capital fund 资本基金Capital gains 资本利益Capital income 资本收益Capitalization 资本总额；资本化（指利益的资本化）Capitalization of interests 滚利作本Capitalized expenses 资本化的费用Capitalized profits 资本化的利益Capitalized value 资本化的价值Capital liabilities 资本负债（同funded debts）Capital transfer 资本转移Capital losses 资本损失Capital outlays 资本支出Capital profits 资本利益Capital receipts资本收入Capital returned to stock – holders in dividends 摊还股本Capital revenue 资本收益（同capital income）Capital stock 股本帐Capital stock authorized 额定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Capital stock outstanding 现发股本Capital stock – preferred 优先股本Capital stock subscribed 已认股本Capital stock subscriptions 认缴股本Capital surplus 资本盈利Capital uncalled 未收资本Caption of account 会计科目Card ledger 卡片式分类帐Card of account 分类帐目录Carriage 搬运费Carriage paid 运费付讫Carried forward 接后Carried over 过次页Carrying charges 置存资产费用Carrying charges 储存支出（指存货而言）Carrying cost 储存成本（指存货而言）Carrying value 储存价值（指存货而言）Cartage – in 购货车力Cartage – out 销货车力Cash 现金、现款Cash account 现金帐户Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产（包括现金、银行往来、运送现金等项目）Cash audit 现金审计Cash balance 现金馀额Cash basis 现金基础；收付实现基础V before delivery 现金交货Cash bonus 现金红利Cash book 现金簿；现金收付簿；现金帐Cash budget 现金预算Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）Cash Cr. 现金付出Cash credit 保证放款；活期信用放款Cash credit slip 现金支出传票Cash day; pay day 付款日Cash debit slip 现金收伟票Cash disbursements 现金付出Cash disbursements journal 现金付出日记帐Cash discount 现金折扣Cash dividends 现金股利Cash Dr. 现金收入Cash held in foreign countries 存国外现金Cashier 收支员；出纳员Cashier’s check 本票Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金Cashing check 兑现支票Cash in transit 在运现金Cash in treasury 库存现金Cash journal 现金日记帐；现金簿Cash journal day book 现金日记帐Cash on arrival 货到付现Cash on bank 银行存款Cash on delivery 现款交货Cash on hand 手存现金Cash on book 现金支出簿Cash payment journal 现金付出日记帐Cash payments 现金支付Cash payments book 现金付出簿Cash purchase 现购Cash receipts 现金收入Cash receits book现金收入簿Cash receipts journal 现金收入日记帐Cash remittance note 解款单Cash reserve 现金储蓄Cash sale invoice 现售发票；；现销发票Cash sales 现售；现销Cash sales book 现售簿；现销簿Cash settlement 现结Cash short and over 现金清偿基金Cash slip 现金传票Cash surrender value (of life insurance) 保险积存金Cash tickets 现售票；现销票Casual audit 临时审计Catalogue 目录Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）Certain annuity 确定年金Certificate book 股票簿Certificate deposit 证券存款Certificate of balance sheet 资产负债表证明书Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证；存款单折Certificate of indebtedness 借据Certificate of origin 原货凭单Certificate of stock 股票Certified accounts 会计师证明的帐目Certified balance sheet 会计师证明的资产负债表Certified check 保付支票Certifying bank 付款保证银行C.F. invoice货价及运费发票C.F. price货价及运费价格Change funds 找换金Charge and discharge statement资金运用表Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费Charge off 剔除Charges 费用；借项Charges against revenue 营业（业入）支出Charge sales 赊售、赊销Charges for remittances, transfers. etc. 汇水Charges forward 费用先付Charge side 贷方Charge tickets 赊购发票；赊销发票Charge to capital 资本支出Charge to income 营业（业入）支出Charter 执照Chartered accountant 会计师Charter of concession 特许证Chattel mortgage 动产抵押Chattels 动产Check 支票Checkbook 支票簿Checkbook stubs 支票存根簿Check collection 支票兑取Check collector 支票兑取人Check holder 持票人Check mark 核对符号；柱销记号Check register 支票登记簿Checking accounts 核对帐目Check to bearer 不记名支票Check to order 记名支票Cheque 支票Chequebook 支票簿Chief accountant 会计主任Chronological books 序时帐簿Chronological record 序时记录Circulating assets流动资产Circulating capital流动资本Circulating liabilities 流动负债Circulation cost 流动费用Claimant’s ledger 债权人分户帐Claim for additional securities 追加Claims 债权Class cost system 分类成本制度Classification manual 帐户分类说明Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表Clean bill 信用用据Clean draft 普通汇票Clearance sale 售低货Clearing account 暂记待结转帐目Clearinghouse 票据交换所Clerical error(s) 记录错误；误毕Client 委托人Client ledger 委托人分户帐“Close “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户Closed mortgage 限额抵押Closing 结算Closing accounts 结帐Closing balance 期终馀额；期终差额Closing entries 结帐记录Closing entry 结帐分录Closing the book(s) 结帐Co – insurance 共同保险C.O.D.; cash on delivery 交货收款Code number 标号数码Codicil 遗嘱更改C.O.D. sales 交货收款销售Collateral loans 证券担保放款Collateral note 附带期票Collateral security 附属担保品Collateral trust bonds 证券担保信托公司公司债Collection 徵收；收帐Collection charges 代收票据费Collection expenses 收帐费用Collection fees 代收票据费Collections receivable for customer 未收代付款Collective account 统经帐户Collector; bill collector 收帐人Collusion 串同舞弊Columnar analysis (columnar analysis sheet) 多栏分析表Columnar books 多栏帐簿Columnar journed 多栏日记簿Columnar records 多栏记录Columnar work sheet 多栏计算表Combined cost and general ledger 联合成本及普通分类帐Combined journal and ledger 联合日记分类帐Combined statement 联合决算表Commercial bills 商业票据Commercial bookkeeping 商业簿记Commercial capital 商业资本Commercial credits 商业信用款Commercial invoice 商业发票Commercial discount 商业折扣；商业贴现Commercial letters of credit 商业信用证Commercial museum 商品陈列所Commercial organization and customhouse 商业机关及税关Commercial paper 商业票据Commercial profit 商业利益Commercial register 商业登记簿Commercial registration 商业登记Commercial transaction 买卖；贸易Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商Commission(s) 佣金；手续费Commission agency 代理贸易Commission agent 贸易代理人Commission broker 经纪人Commission for collection 收帐佣金Commission merchant 代售商Commission sale; consignment sale 委托贩卖Common cost 共同成本Common dollar等值货币Common stock 普通股Community 共同收益Companies 公司财产Company 公司Company law 公司法Company limited by guarantee 保证有限公司Company limited by shares 股份有限公司（同corporation; joint stock company, limited）Company’s act 公司法（同law of corporation）Comparative balance sheet 比较资产负债表Comparative budget and actual balance sheet 预算与实际资产负债比较表Comparative budget and actual income sheet 预算与实际损益比较表Comparative cost sheet 比较成本表Comparative income account 比较损益表Comparative operating statement 比较营业表Comparative profit and loss statement 比较损益表Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表Comparative statement of order costs 分批成本比较表Comparative statement of product costs 产品成本比较表Comparison sheet 比较用表Compensation insurance 职工赔偿保险Compensatory errors 抵销错误（同offsetting errors）Compiling costs 集成本资料Complete audit 全部审计Complete cost 总成本Complete detailed audit 全部详细审计Completion report 完工报单Composite balance sheet 综合资产负债表Composite income sheet 综合损益表Composite life 平均年龄Composite percentage statement 综合百分率决算表Composite rate 混合率（用於折旧的摊提或负荷的分配）Composite ratio 综合比率Composite turnover 综合周转数Composition depreciation 综合折旧Compound arbitrated rate 联合汇兑价率Compound arbitration 重复汇兑（即两国以上之汇兑）Compound interest 复利Compound journal entry 多项分录式Condensed balance sheet 简明资产负债表Condition 品质Condition of affaire 清算资产负债表（同statement of affaire）Conditional endorsement 条件背书Conditional sales 附条件销售Confidential clerk 秘书Confirmation 询证Confirmation request 请证Consigned goods 寄销品Consignee 承销人Consignment 寄销；寄销品Consignment expenses 寄销费用Consignment goods 寄销品Consignment – in (inward) 承销；承销品Consignment – out (outward 寄销；寄销品Consignment profit and loss 寄销损益Consignment records 寄销记录；寄销记录Consignment sales 寄销品销售；寄销品销售Consignor 寄销人Consignor’s note 寄销通知书Consolidated balance sheet合并资产负债表Consolidated debts 固定债Consolidated fund service 固定资金Consolidated income sheets 合并损益表Consolidated returns 合并收益Consolidated statement 合并决算表Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀Consolidated surplus statement 合并盈馀表Consolidation 合并Consolidation by lease 租赁合并Consolidation by merger 吸收合并Consolidation by purchase 购买合并Constant return (retrace) 收益Constant capital 不变资本Constant cost 不变成本；固定成本；固定费用Constant expenses 固定费用Construction account 建筑帐Construction work – in – process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐Consumables 消耗品Consumption 行销；销路Contingent assets 或有资产Contingent depreciation 或有折旧Contingent fund 意外损失基金Contingent liability 或有负债Contingent profits 或有利益Contingent reserve 意外事项准备金（同reserve for contingencies）Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款Continuing cost 继续成本；连续成本（对准备成本而言）Continuous annuity 继续年金Continuous audit 继续审计Continuous system of physical inventory 继续盘存制度；继续实地盘存制度Contra accounts 对销帐户Contract goods 契约货品Contract interest 约定利息Contract note 买卖合同Contract of insurance 保险契约Contract of sale 卖契Contractor 包工者；包造者Contract rate of interest 约定利率Contract register 契约登记簿Contract reserve 契约规定准备Contract sales 契约销售（销货）Contractual dividend 契约规定股利Contractual reserve 契约规定准备Contractual service 杂用支出Contra entry 对销Contra valuation account 对销计价帐户Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 统制帐户；统制科目Controllable costs 可统制成本Controllable expenses 可统制费用Controlled accounts 补助帐户；明细帐户Controlled company 被统制公司Controlled corporation 被统制公司Controlling account 统驭帐户Controlling company (corporation) 统制公司Controlling interest 统制股权Controlling record 统制记录Control of expenses 费用统制Control of merchandise 商品统制Conventional accounting 会计惯例Conventional depreciation 惯例折旧Conventional form 惯例式（决算表）Conversion 转换Conversion interval 复利期间Convertible preferred stock 可换优先股Corporate bonds 公司债Corporate surplus 公司盈馀；公债Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遗本（遗产的本金）Correcting entry (correction entries) 改正分录；改正记录Cost 成本Cost account 成本会计；工业会计Cost accountant 成本会计员Cost accounting 成本会计Cost accounts 成本帐户Cost adjustment 成本调整Cost analysis 成本分析Cost and freight 货价加运费Cost audit 成本审计Cost center 成本中心Cost classification 成本分类Cost clerk 成本记录员Cost department expense 成本部费用Cost differentials 成本差异Cost fluctuation 成本变动Cost – finding 成本计算Cost formulas 成本公式Costing (cost finding) 成本计算Cost, insurance, and freight (C.I.F.) 货价及保险费连运费Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息Cost journal 成本日记帐Cost ledger 成本分类帐Cost less depreciation 成本减折旧Cost manual 成本会计规程Cost memo 成本通知单Cost of by – product sales 副产品销售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制销货品成本。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
财务术语的中英对照
财务术语的中英对照 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aircraft registry 飞机登记air<I>frame</I> （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令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American Law Institute 美国法学会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AsiaLeaae 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aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机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cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押 collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约 convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core <I>frame</I>work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理 credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale 偶然销售ceiling 上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押 collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触 contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约 convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core <I>frame</I>work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队 dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人） dispute resolution process争议解决程序distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议 down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金） equity investor权益投资人equity securities权益证券ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁 FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different <I>frame</I>works（作为租赁交易宏观环境的）五个不同的框架 fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付 full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则 gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则 17 租赁 IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率 incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率） index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance <I>function</I>保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求 internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织 IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议 lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory <I>function</I>备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门。
财务词汇中英对照
财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at thebeginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债 Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Total current liabilities 流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity股东权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OL（Operating Liabilities）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。
干货｜财务术语中英文对照大全，财务人必备！
干货｜财务术语中英文对照大全，财务人必备！超全的财务术语中英文词汇汇总一览表，会计宝宝们，快快Get 起来吧~目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、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二、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三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对账单 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账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、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 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七、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八、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 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse。
财务管理术语中英文对照
财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
常用财务英语及中英文解释
常用财务英语及中英文解释第一篇：常用财务英语及中英文解释AGM 年度股东大会Annual General Meeting的缩写，指在财政年度结束后不久邀请股东就公司的年度报告、财务报表和年终估息等事宜进行表决而召开的大会。
公司常在新财政年度的头几个月内召开年会，并借此向股东汇报公司的业务前景。
Abbreviation of Annual General Meeting.The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST.A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等级偿还债务的能力极强，基本不受不利经济环境的影响。
由标准普尔、穆迪和惠誉国际等主要评级机构评定。
评级对象通常为债券，银行信用等。
The strongest reimbursing ability which is hardly effected by the economic environment.The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 账目分析由银行提供的概述公司交易活动，现金结余及各账户费用的帐单，通常为月结。
财务常用词汇中英对照
财务岗常用英语词汇及解释Balance sheet - 资产负债表资产负债表是一份财务报表，用来记录公司在一个特定日期的资产、负债和股东权益。
资产负债表的主要目的是为了提供公司的资产和负债结构，以及公司的净资产。
资产减去负债即为净资产。
Income statement - 损益表损益表也被称为收益表或利润表，记录了一家公司在一定时间内的收入、成本和支出，以计算其净利润或净损失。
损益表提供了有关公司经营活动的信息，以及其盈利能力的指标。
Cash flow statement - 现金流量表现金流量表是一份财务报表，记录了一家公司在一定时间内的现金流入和现金流出。
现金流量表提供了有关公司现金管理活动的信息，例如公司的现金余额、现金的来源和用途。
Accounts payable - 应付账款应付账款是一家公司未付款的账单或账款，通常是向供应商或其他公司购买商品或服务所产生的费用。
应付账款通常在一定期限内支付。
Accounts receivable - 应收账款应收账款是一家公司还未收到的账单或账款，通常是向客户出售商品或服务所产生的费用。
应收账款通常在一定期限内收回。
General ledger - 总账总账是一家公司的核心会计记录，包括所有的账户和交易记录。
总账记录了所有的资产、负债、股东权益、收入和支出。
Trial balance - 试算平衡表试算平衡表是一种会计工具，用于检查总账中的借贷平衡是否正确。
试算平衡表列出了所有的账户余额，并确保所有的借方总额等于所有的贷方总额。
Depreciation - 折旧折旧是一种会计方法，用于计算资产的价值损耗。
资产的价值损耗通常与时间有关，因此，折旧是根据资产的预计使用寿命来计算的。
Amortization - 摊销摊销是一种会计方法，用于计算资产或负债的成本或价值分摊。
这通常与资产或负债的使用寿命有关，以平均每期的成本或价值损耗。
Accruals - 应计项目应计项目是指一家公司已经产生，但尚未支付或收到的费用或收入。
(财务知识)财务术语的中英对照
财务术语的中英对照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aircraft registry 飞机登记air<I>frame</I> （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令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American Law Institute 美国法学会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AsiaLeaae 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aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机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cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core <I>frame</I>work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core <I>frame</I>work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different <I>frame</I>works（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则 17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance <I>function</I>保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory <I>function</I>备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备。
财务必备专业术语中英文对照
财务必备专业术语中英文对照财务的词汇非常多(深深体会到什么叫财务狗)文章里只列出了一部分若你想要获得完整版本请将文章转发分享到朋友圈截图发送到HOTELENGLISH公众号并留下接收完整文档的邮箱小编将在3天内发送下周一(8月7日)晚截止（如果没有收到，请先查看垃圾箱）国际会计术语Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Inflation 通货膨涨Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益会计账目用语account current 往来帐目account sales 销货帐joint account 共同计算帐项outstanding account 未决帐项credit account||creditor account 贷方帐项debit account||debtor account 借方帐项account payable 应付帐||应付未付帐account receivable 应收帐||应收未收帐new account 新交易||新帐old account 老帐cash account 现金帐running account 流水帐suspense account 暂记帐||未定帐overdue account||pastdue account 过期帐||延滞帐sundry account 杂项帐户detail account 详细帐单||明细表bad account 坏账title of account 会计项目 account-book 会计薄||帐薄account of budiness||business report 营业报告书||损益计算表account rendered 借贷细帐||交验帐account stated 明细帐to open an account with 与... 银行开立一户头to keep account with与... 银行建立交易 to have an account with 与... 有交易to make out an account with 作成会计帐||有往来帐项to make up an account 清算||清理债务to close one''s account with 清洁帐目||与... 停止交易to close an account 结帐to ask an account||to demand an account 清理未付款to balance the account with 结清差额to settle an account||to liquidate an account||to square an account 清算to audit an account 审查帐目||监查帐目to examine an account 检查帐目to charge the amount to A''s account 转入A的帐户 to pay on account 以计帐方式付款on one''s account||on account of one 代理某人||为某人on one''s own account 为自己计算||独立帐目 on one''s account and risk||for one''s account and risk 由某人收益并负风险 for one''s account||for account of one 由某人负担 by order and for account of one 按某人指示||列入某人帐户 for May account 列入 5 月份帐目 to pass to the account of||to place to the account of 编入某中帐项下to send in an account||to send in render an account 寄出清算书………………。
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AGM 年度股东大会Annual General Meeting的缩写，指在财政年度结束后不久邀请股东就公司的年度报告、财务报表和年终估息等事宜进行表决而召开的大会。
公司常在新财政年度的头几个月内召开年会，并借此向股东汇报公司的业务前景。
Abbreviation of Annual General Meeting. The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST. A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等级偿还债务的能力极强，基本不受不利经济环境的影响。
由标准普尔、穆迪和惠誉国际等主要评级机构评定。
评级对象通常为债券，银行信用等。
The strongest reimbursing ability which is hardly effected by the economic environment. The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 账目分析由银行提供的概述公司交易活动，现金结余及各账户费用的帐单，通常为月结。
A bank statement, usually monthly, summarizes the transaction movements, balance and charges on each bank account held by the company.Accretion 增值指金融工具在其期限内名义本金值的增加。
例如，某企业以贴现方式买进债券，会计处理为每月将债券到期时可获得的资本增值逐步入帐。
The increasing of financial instruments‘principle within the maturity period. Eg. A company buys the bonds with a discount, the accounting treatment is to book the added value at the maturity of the bonds step by step.Accruals 应计项目也称为预提。
资产负债表负债类科目。
是对已发生但尚未支付的费用的预计。
例如：借款利息费用，个人所得税等。
Accounts on a balance sheet that represent liabilities. It is about an amount incurred as a charge but not paid. Eg. The future interest expense and the IIT ect.Accrued Interest 应计利息Accrued adj. [会计] 应计的，权责已发生的Acid Test Ratio 速动比率,酸性测试比率是衡量企业流动资产中可以立即用于偿付流动负债的能力，是现金类资产对流动负债的比率关系。
Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset. It could be represented by the cash asset divided by current liability.Aggregate Risk 总风险指一家银行在即期和远期金融合约中对单一客户承受的总风险。
All the risks that a bank needs to undertake for a single customer in spot and forward contracts.Spot Rate 即期利率Annuity 年金指在一定时期内每隔相等时间、发生相等数额的收付款项，则称此款项为年金。
The same amount which is paid/received in the every same period is called "Annuity". For example, the premium fee for an insurance contract.Assign 转让一方将所有权转让给另一方，通常需要签署相应的法律文件。
The act of transferring of rights or property under a contract to another person. Assign in the financial derivatives market refers to the act of exercising option.Auto ID 自动识别采用条形码或其他方法，通过数据采集装置自动识别及跟踪物料输运及库存。
Automatic identification and tracking of material movement and inventory by data collection devices, using bar codes or other methods.Available Funds 可用资金可支取资金，因而具有较高的价值。
Funds that are available for withdrawal and so have good value.Back-to-back LC 背对背信用证与可转让信用证一样，其作用都是中间商用来做转手买卖的。
不同之处在于：可转让信用证是一张信用证经转手给了第二受益人，而背对背信用证是两张单独的信用证，第二张信用证是在第一张证的基础上开立的。
It is used by trading agent for intermediate business like transferable L/C. The difference is that transferable L/C is the same L/C transferred to third party whereas the back to back L/C refers to two independent L/C but the second L/C is issued on the basis of the first L/C.Bank Bill 银行汇票指由银行签发或承兑的汇票，英文也称bank draft，banker’s bill和banker’s draft，银行承兑汇票的英文也称为banker’s acceptance。
由于银行汇票是由银行签发或承兑的，它的风险低于一般汇票，在货币市场较易贴现，且可获得较优惠的贴现率。
It is issued or accepted by a bank. it is also named as bank draft，banker’s bill & banker’s draft. The bill accepted by the bank is also named as banker's acceptance. Because the bill is issued by the bank, it has lower risks than the general bills and easily discounted at a preferential rate in currency market.Basis Point 基点代表利率变动最小单位为0.0001The unit that represents the minimum interest rate change of 0.0001Batch Processing (also known as bulk processing) 批量处理（也叫批处理）Benchmark 基准作为参照的标准。
在债券市场，基准债券通常指最新发行的、发行量较大的一期债券，其流动性往往是最高的。
Standard for reference. In the bonds market, benchmark bonds refers to the latest period of bonds with the largest issue and usually the highest mobility.By-product 副产品Call Money 通知存款指可随时要求提取的存款，英文亦称为day-to-day money（隔夜资金）及sight money（活期存款），这种存款的利息通常低于定期存款，但高于活期存款。
在国内，一般最短通知存款期限为7天，美元3百万以下的通知存款需遵照人民银行利率，3百万以上可以根据各银行资金成本自行议定。
The deposit put into the money market can be called at short notice. It is also known as day-to-day money or sight money. The interest rate of this kind of deposit is lower than that of time deposit but higher than that of demand deposit. In China, the minimum period of call money is 7 days. The USD call money rate should respect the rate of PBOC if the amount is below USD3 million whereas it could be negotiated if the amount is above USD3 million.Capital Employed 动用资本/运用资本指公司用于扩大再生产所动用的资本，也可以指净资产（net assets），但经常也指包含了银行贷款和透支的金额。