财务英语词汇汇总
最全财务英语词汇
常用财务英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation *** 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公然(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证以指全球预托收(GDR)欧洲预托收据(EDR)国际预托收据(IDR)ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市Age dependency (ratio) 年龄抚养比率AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm’s length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家同盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保证券（简称“ABS”）Asset Management 资产治理Asset swap 资产掉期；资产互换Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所At-the-money 平价Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所B Back-door listing 借壳上市Back-end load 撤离费；后收用度Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bills department 押汇部Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买进的一个价格。
财务会计英语专业常用词汇大全
财务会计英语专业常用词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程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backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
财务英语词汇
三、现金与应收帐款现金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)银行对帐单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应收帐款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坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee 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帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments雷潇彦21:04:30七、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应付帐款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Term 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帐户式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普通股每股帐面价值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应收帐款周转率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 losses。
财务术语英文大全
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V ouchers 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Term 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 activiti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资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income 短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on V A T已交税金Paying tax转出未交增值税Unpaid V A T changeover减免税款Tax deduction销项税额Substituted money on V A T出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V A T出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V A T changeover未交增值税Unpaid V A T应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year 应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes损益类Profit and loss收入Income业务收入OPERA TING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment项目财务project finance成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人职工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence费Correspondence水电取暖费Water and Steam管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs税费Taxes and dues租赁费Rent税收报表类Tax reportsWithholding Tax Form 〔代扣所得税表〕English Language Word or Term Chinese Language Word or Term Individual Income Tax Withholding Return 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
财务英语 常用单词
1. 会计常用词汇accountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐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 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2．部门的称谓市场部Marketing销售部Sales Department （宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service 客服员CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply 产品调度员P S Planner3. 人员的称谓助理Assistant 秘书secretary前台接待小姐Receptionist文员clerk 会计文员为Accounting Clerk主任supervisor经理Manager总经理GM General Manager总监Director 总会计师Finance Controller高级Senior 高级经理为Senior Manager一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计常用词入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost服务台常用词汇management 经营、管理market price 市价cashier's desk 兑换处coin 硬币accounting desk 帐务处checkout time 退房时间voucher 证件price list 价目表check, cheque 支票sign (动)签字interest 利息form 表格reservation 预订reception desk 接待处tip 小费reservation desk 预订处luggage office 行李房…per thousand 千分之…spare (形)多余的postpone (动)延期cancel (动)取消trxdyeller's cheque 旅行支票pay (动)付款fill (动)填写administration 管理、经营note 纸币registration desk 入宿登记处lobby 前厅luggage rack 行李架visit card 名片identification card 身份证rate of exchange 兑换率conversion rate 换算率charge (动)收费bill 帐单change money 换钱procedure 手续、程序information desk 问询处luggage label 行李标签overbooking 超额订房…per cent 百分之…reasonable (形)合理的cash (动)兑换keep (动)保留、保存bank draft 汇票accept (动)接受procedure fee 手续费fill in the form 填表。
财务英语词汇
财务英语词汇A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong XX意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准acmodation 通融；贷款acmodation bill 通融票据；空头票据acmodation party 汇票代发人account balance XX余额；XX结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人XX account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title XX名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking panies and Representative Offices of ForeignBanks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable increase 可观增长appreciable impact 显着影响appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产bank account 银行XXbank account holder 银行XX持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public pany Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of munications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行（日本）Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan XX银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust pany 美国信孚银行banker's undertaking 银行承诺Banking Advisory mittee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The Banking Development Division [Hong Kong Monetary Authority]《一九八六年银行业（行为守则）指引》银行业拓展处〔XX金融管理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk transfer 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处buoy up 上升buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活跃bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business ine 营业收入Business Manager [panies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务计划business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 方便商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs mittee [Hong Kong Futures Exchange Limited]中国事务委员会〔XX期货交易所有限公司〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory mission [CSRC] 中国证券监督管理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国发展科〔XX联合交易所有限公司〕China Economic News 《中国经济新闻》China State Bank Limited 国华商业银行China Trust mercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking panies 华资接受存款公司公会Chinese Bankers Club, Hong Kong XX银行华员会Chinese Banks' Association XX华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行有限公司Chiyu Finance pany Limited 集友财务有限公司Cho Hung Finance Limited 朝兴金融有限公司Chubu Securities Finance pany 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance pany Limited 中南财务有限公司Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲有限公司Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited XX嘉华银行有限公司Citicorp mercial Finance (H.K.) Limited 万国宝通工商财务（XX）有限公司Citicorp International Limited 万国宝通国际有限公司Clearing Rules [SEHK Options Clearing House Limited]《结算规则》〔联交所期权结算所有限公司〕Clerk to Finance mittee [Legislative Council] 财务委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 《资助则例》Code of Banking Practice 《银行营运守则》Code of Best Practice [Stock Exchange of Hong Kong Limited]《最佳应用守则》〔XX联合交易所有限公司〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔XX联合交易所有限公司〕；《操守准则》〔XX期货交易所有限公司〕Clearing House of the Hong Kong Association of Banks XX银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储备基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财产类别claw-back 递减率clearance cost 清拆成本clearing 结算；票据交换；清算clearing account 结算XXclearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；票据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户XX的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close pany 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格稳定close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算XXclosing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 成衣税club deposit 零存整付存款以下词汇来源：天合宇翻译中心文章系统第一章XX银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 改革underwriting 包销merge 合并portfolio 资产组合unit trust 单位投资信托arbitrage 套汇capital adequacy ratio 资本充足率derivative 金融衍生工具maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding pany 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined狭义定义的broadly-defined 广义定义的required reserve 法定准备金excess reserve 超额准备金monetary base 货币｛流通｝基础open market operations 公开市场操作auction拍卖non-intervention 不干涉主义net balance 净差｛余｝额advance 贷款retained earnings留存收益第三章XX银行业监管-资本充足率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务项目collateral 抵押claims 债权denominate 面值residual maturity 剩余期限mortgage 住房抵押arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 意外开支repurchase agreement 回购协议recourse 追索权irrevocable 不可撤消rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场发展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财务有限公司IBU International Finance Limited IBU国际财务有限公司Idle fund 游资；闲置资金Illegal consideration XX代价Illegal loan 不合法贷款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资计划Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 进口需求Import deposit scheme 进口保证金计划Import duty 进口税Import price 进口价格Import surcharge 进口附加税；进口附加费Imported inflation 进口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金XX；定额备用金XX Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不当投资Imputed cost 推算成本；设算成本Imputed price 估算价格In absolute cash terms 按绝对现金数值In absolute terms 按绝对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单位In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；当时有利价；资金充裕In value terms 按价值计算Inactive warrant 不活跃认股权证Inchoate instrument 不完整的票据Inchroy Credit Corporation Limited 英利信用财务有限公司Incidence of taxation 纳税负担Incidental expenses 杂项开支Incidental outlay 附带开支Ine 入息；收入；收益Ine after deductions 扣除后入息实额Ine and expenditure account 收支帐；收支结算表；收支表Ine approach 入息计算法Ine band 入息组别Ine chargeable to salaries tax 应课薪俸税的入息Ine collected in advance 预收收益Ine derived beneficially 所得并享有实益的入息Ine distribution 入息分配；收入分配；收益分配Ine from employment 受雇的收入Ine group 入息组别Ine level 入息水平Ine limit 入息限额Ine payment 收益付款Ine spectrum 入息组别Ine statement 入息表；收入表；收益表Ine tax 入息税；所得税Ine tax authority 入息税主管当局Ine threshold 入息限额Inplete return 未填妥的报税表Inconvertible currency 不能自由兑换的货币Incorporated accountant 注册会计师Incorporated pany 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权负担Incumbrancer 产权负担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿保证Indemnity clause 弥偿损失条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均土地价值指数Index of pany Names 公司名称索引Index of industrial production 工业生产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 独自经营商号Individual consumption 个人消费Individual investment adviser 个人投资顾问Individual member [Stock Exchange of Hong Kong Limited]个人会员〔XX联合交易所有限公司〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲有限公司Industrial and mercial Bank of China 中国工商银行Industrial and mercial International Capital Limited 工商国际金融有限公司Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 根据通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际收支差额的变动Inflow of capital 资本流入；资金流入。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
英语财务词汇
英语财务词汇一、财务报表相关词汇1. Balance Sheet（资产负债表）: A financial statementthat summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement（利润表）: Also known as the profit and loss statement, this financial statement shows acompany's revenues, expenses, and net income over a specific period of time.3. Cash Flow Statement（现金流量表）: A financial statement that shows the inflow and outflow of cash from a company's operating, investing, and financing activities overa specific period of time.4. Statement of Retained Earnings（留存收益表）: Afinancial statement that shows the changes in a company's retained earnings over a specific period of time, includingnet income, dividends, and other adjustments.5. Financial Ratios（财务比率）: Ratios calculated from a company's financial statements, used to evaluate its performance, liquidity, solvency, and profitability.二、核算与分类相关词汇1. General Ledger（总分类账）: A book or electronicrecord that contains all the accounts used by a company to record its financial transactions.2. Accounts Payable（应付账款）: Amounts owed by a company to its suppliers or creditors for goods or services purchased on credit.3. Accounts Receivable（应收账款）: Amounts owed to a company by its customers for goods or services sold on credit.4. Depreciation（折旧）: The allocation of the cost of a tangible asset over its useful life, reflecting the wear and tear or obsolescence of the asset.5. Inventory（库存）: The goods or materials held by a company for sale or production.三、投资与融资相关词汇1. Stocks（股票）: Shares of ownership in a company, representing a claim on a portion of the company's assets and earnings.2. Bonds（债券）: Debt securities issued by governments, municipalities, or corporations to raise capital, with a promise to repay the principal amount at a specified maturity date.3. Dividends（股息）: Distributions of a company'sprofits to its shareholders, typically in the form of cash or additional shares of stock.4. Interest（利息）: The cost of borrowing money, usually expressed as a percentage of the loan or bond amount.5. Initial Public Offering (IPO)（首次公开发行）: Thefirst sale of a company's stock to the public, allowing it to raise capital from outside investors.四、风险管理相关词汇1. Risk Assessment（风险评估）: The process of identifying, analyzing, and evaluating potential risks to an organization, including the likelihood and impact of those risks.2. Hedge（对冲）: A strategy used to reduce or offset the risk of adverse price movements in investments, utilizing financial instruments such as options, futures, or derivatives.3. Diversification（分散投资）: The practice of spreading investments across different assets, industries, or geographic regions to reduce overall risk.4. Insurance（保险）: A contractual arrangement in which an insurance company provides financial protection or reimbursement for specified risks in exchange for premium payments.5. Fraud（欺诈）: Intentional deception or misrepresentation for personal or financial gain, often involving false or misleading information in financial transactions.以上是关于英语财务词汇的简要介绍，希望能够帮助您更好地理解和运用财务术语。
财务英语词汇大全
additional commitment vote额外承当拨款
additional dependent grandparent allowance供养祖父母或外祖父母额外免税额
additional dependent parent allowance供养父母额外免税额
acquisition of control取得控制权
acquisition of fixed assets购置固定资产
acquisition of shell “买壳〞
acquisition price收购价
act of God天灾
acting partner执事合伙人
active market买卖活泼的市场；交投畅旺的市场；旺市
affidavit誓章；遗产申报誓章
affidavit of no receipt述明无收款的誓章
affiliate联号；联营公司；附属公司
affiliated company附属公司；联号；联营公司
affirmation [estate duty]非宗教式宣誓〔遗产税〕
admission of debt债项成认书
admission of proof接纳债权证明
advance放贷款项；垫付款项；预支款项；预付款项
advance account暂支帐目；预付款帐户
advance compensation预付补偿金
advance from shareholder股东垫款
administration expenses行政费用
administration fee手续费；行政费
administration in bankruptcy破产管理
财务英语词汇
财务英语词汇A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目支出；经常预算支出ABSA Asia Limited 南非结合亚洲absolute change 相对数值变卦absolute expenditure 实践开支absolute guideline figure 相对准那么数字absolute interest 相对权益absolute order of discharge 相对破产解除令absolute profit margin 相对利润幅度absolute value 实值；相对值absolutely vested interest 相对既得权益absorbed cost 已吸收本钱；已分摊本钱absorption 吸收；分摊；兼并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参与承兑acceptor 承兑人；接受人；受票人acceptor for honour 参与承兑人accident insurance 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；存款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 预先取得的财富报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户称号；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规那么accounting and auditing procedure 会计与审计顺序；会计与核数顺序Accounting Arrangements «会计布置»accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular «会计通告»accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 临时个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index «消费物价指数年报»annual return 周年报表；周年申报表；每年报税表格Annual Return Rules «周年报表规那么»annual review of consumer prices 每年消费物价回忆annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期支出anti-inflation measure 反通货收缩措施anti-inflationary stance 反通货收缩立场apparent deficit 外表赤字apparent financial solvency 外表偿债才干apparent partner 外表合伙人application for personal assessment 团体入息课税央求书application of fund 资金运用application to release as liquidator and to destruct the books of accounts and documents央求免除清盘人职务及消灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] «分摊法则»〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评价appreciable growth 可观增长appreciable increase 可观增长appreciable impact 显着影响appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款方法approved assets 核准资产bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行存款bank liquidity 银行活动资金bank loan 银行存款Bank Melli Iran 伊朗国度银行bank note 银行纸币；钞票bank note handling fee 处置纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币买卖bank notes rate 现钞汇率Bank of America (Asia) Limited 美国〔亚洲〕银行Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行效劳费bank statement 银行结单Bank, The [magazine] «银行家杂志»bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交流所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记载Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The Banking Development Division [Hong Kong Monetary Authority]«一九八六年银行业〔行为守那么〕指引»银行业拓展处〔香港金融管理局〕built-in control of the money supply 货币供应的内在调理功用built-in stabilizer 内在动摇要素；内在动摇措施bulk buying 大宗推销；大批购置bulk transfer 大额股票转名bull 看好股市者；〝好友〞；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处buoy up 上升buoyant 生动；蓬勃；坚硬；坚持低价〔股票〕buoyant market 市况生动bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许运营权business cycle 商业周期；经济周期；商业循环business day 营业日；买卖日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业支出Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记载business recovery 业务重整business registration application form 商业注销央求表business registration certificate 商业注销证business registration fee 商业注销费business registration inspector 商业注销督察business registration number 商业注销号码Business Registration Officer 商业注销主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业运营business-friendly 方便商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而低价卖出buy order 买盘buyer's market 买家市场buyer's price 卖价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货买卖所〕Business Registration Office [Inland Revenue Department] 商业注销署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监视管理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国树立银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港结合买卖所〕China Economic News «中国经济旧事»China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财务Cho Hung Finance Limited 朝兴金融Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财务Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]«结算规那么»〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid «资助那么例»Code of Banking Practice «银行营运守那么»Code of Best Practice [Stock Exchange of Hong Kong Limited]«最正确运用守那么»〔香港结合买卖所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] «操守准那么规例»〔香港结合买卖所〕；«操守准那么»〔香港期货买卖所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 有形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债务claim equalization fund 申索平衡基金claim for refund of property tax 央求发还物业税claim of debt 债务申索claim on bank 对银行的债务claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财富类别claw-back 递减率clearance cost 清拆本钱clearing 结算；票据交流；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交流支票clearing house 结算所；票据交流所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不地下的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 买卖所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价钱动摇close the gap 补偿差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 兜售价钱closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓买卖clothing levy 成衣税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 革新underwriting 包销merge 兼并portfolio 资产组合unit trust 单位投资信托arbitrage 套汇capital adequacy ratio 资本充足率derivative 金融衍生工具maturity 到期日deregulation 抓紧控制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联络汇率accounting arrangements 会计布置resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交流媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 狭义定义的required reserve 法定预备金excess reserve 超额预备金monetary base 货币｛流通｝基础open market operations 地下市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 存款retained earnings 留存收益第三章香港银行业监管-资本充足率、活动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务项目collateral 抵押claims 债务denominate 面值residual maturity 剩余期限mortgage 住房抵押arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不可吊销rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信誉证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财务IBU International Finance Limited IBU国际财务Idle fund 游资；闲置资金Illegal consideration 违法代价Illegal loan 不合法存款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资方案Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 出口需求Import deposit scheme 出口保证金方案Import duty 出口税Import price 出口价钱Import surcharge 出口附加税；出口附加费Imported inflation 出口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金帐户；定额备用金帐户Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不当投资Imputed cost 推算本钱；设算本钱Imputed price 预算价钱In absolute cash terms 按相对现金数值In absolute terms 按相对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单位In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；事先有利价；资金富余In value terms 按价值计算Inactive warrant 不生动认股权证Inchoate instrument 不完整的票据Inchroy Credit Corporation Limited 英利信誉财务Incidence of taxation 征税担负Incidental expenses 杂项开支Incidental outlay 附带开支Income 入息；支出；收益Income after deductions 扣除后入息实额Income and expenditure account 收支帐；收支结算表；收支表Income approach 入息计算法Income band 入息组别Income chargeable to salaries tax 应课薪俸税的入息Income collected in advance 预收收益Income derived beneficially 所得并享有实益的入息Income distribution 入息分配；支出分配；收益分配Income from employment 受雇的支出Income group 入息组别Income level 入息水平Income limit 入息限额Income payment 收益付款Income spectrum 入息组别Income statement 入息表；支出表；收益表Income tax 入息税；所得税Income tax authority 入息税主管当局Income threshold 入息限额Incomplete return 未填妥的报税表Inconvertible currency 不能自在兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团位置的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权担负Incumbrancer 产权担负持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿保证Indemnity clause 弥偿损失条款Indent 委托推销单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均土地价值指数Index of Company Names 公司称号索引Index of industrial production 工业消费指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货收缩指针；通胀指针Indirect controller 直接控权人Indirect cost 直接本钱Indirect duty 直接税Indirect tax 直接税Individual claim 一般申索Individual clearing member 团体结算会员Individual concern 独自运营商号Individual consumption 团体消费Individual investment adviser 团体投资顾问Individual member [Stock Exchange of Hong Kong Limited]团体会员〔香港结合买卖所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货收缩；通胀Inflation accounting 通货收缩会计Inflation rate 通货收缩率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货收缩；恶性循环的通货收缩；恶性通胀Inflation-related adjustment 依据通胀而作出的调整Inflator 通货收缩指数；添加指数Inflow and outflow of balance of payments 国际收支差额的变化Inflow of capital 资本流入；资金流入。
财务会计英语词汇库汇总
财务会计词汇库汇总Finance/Accounting Glossary 资产负债表Balance Sheet资产Asset流动资产Current assets现金Cash货币资金Cash and cash equivalent银行存款Cash in bank应收账款Trade receivable坏账准备reserve/provision for bad debts存货Inventory原辅材料Materials在产品WIP（Work In Progress）产成品Finished goods预付账款Prepaid expenses应收票据Notes receivable有价证券marketable securities预付货款advances to suppliers内部往来intercompany account其他应收款Other receivables材料采购Materials purchased原材料Raw materials包装物Containers材料成本差异Cost variances of materials委托加工材料Materials in outside processing自制半成品Semi-finished goods分期收款发出商品Goods on instalment sales存货变现损失准备Provision for loss on realization of inventory长期投资Long term investment固定资产Fixed assets固定资产原价Fixed assets-cost累计折旧Accumulated depreciation资产减值准备Asset devaluation reserve资产减值损失Asset impairment loss固定资产净值Fixed assets-net value固定资产现值Fixed assets-book value在建工程Construction in progress拨付所属资金Funds to branches无形资产Intangible assets专利权Patents非专利技术Non-patents著作权Copyrights商标权Trade Marks土地使用权Tenure商誉Good will工业产权及专有技术Proprietary technology and patents其他无形资产Other intangible assets其他资产Other assets开办费Organization expenses筹建期间汇兑损失Exchange loss during the start-up period 递延投资损失Deferred loss on investments其他递延支出Other deferred expenses流动负债Current liability短期借款Short term loans应付账款Accounts payable应付工资Payroll payable应付股利Dividend payable职工奖励福利基金Employee bonus&welfare fund应交税金Taxes payable预提费用Accrued expenses应付票据Notes payable预收货款Advances from customers其他应付款Other payables长期负债Long term liability长期应付票据Long term notes payable应付抵押款Mortgage payable长期借款Long-term loans应付公司债Debentures payable应付公司债溢价或折价Premium or discount on debentures payable所有者权益Owner’s equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve储备基金Reserve fund发展基金Expansion fund本年利润Current year profit未分配利润Retained earnings已归还投资Investment returned公司拨入资金Funds from head office利润归还投资Profits capitalised on return of investment 利润表Income Statement销售收入Sales revenue退货与销售折让Sales returns and allowances净销售收入Net sales revenue丝束销售成本Cost of tow sold销售成本Cost of goods sold期初库存Beginning inventory采购成本Purchases运输成本Freight-in直接成本Direct labor间接费用Indirect expenses期末费用Ending inventory销售费用Selling expenses管理费用Administration expenses 财务费用Financial expenses广告费Advertising待摊费用Amortization坏账Bad debts银行费用Bank charge慈善费用Charitable contribution 外协人员劳动力成本Contract labor 修理费Repairs杂费Miscellaneous办公费Office expenses车辆费用Vehicle expenses差旅费Travel邮费Postage租金Rent营业利润Operating profit其他收入Other income利息收入Interest income税前利润Profit before tax（PBT）企业所得税Corporate income tax税后利润Profit after tax以前年度损益调整Prior period adjustment可供分配利润Profit for distribution预算Budget实际Actual累计Year-to-day(YTD)差异分析Variance analysis可控费用Controllable expenses不可控费用Non-controllable expenses应收账款周转天数Trade receivable turnover days存货周转天数Inventory turnover days总资产周转率Total assets turnover ratio资产负债率Asset-liability ratio成本费用利润率Return rate on total cost&expenses销售净利率Net profit ratio on total assets资产净利率Net profit ratio on total assets投资回报率Return rate on investment（ROI）净资产收益率Return rate on net equity(ROE)超预算Over budget预算外的unbudgeted预算期间Budget period会计年度accounting period生产预算Production budget销售预算Sales budget直接材料预算Direct materials budget 燃料动力预算Utilities budget劳动力成本预算Labor cost budget外专费用预算Expats expense budget三项费用预算Three expenses budget新增项目预算Capital project budget 利润预算Profit budget价格预算Price budget单耗预算Unit consumption budget成本要素cost element会计系统Accounting system审计Audit簿记Bookkeeping成本会计Cost accounting外部使用者External users内部使用者Internal users财务会计Financial accounting财务预测Financial forecast公认会计原则Generally accepted accounting principles管理会计师协会Institute of Management Accountants整合性Integrity内部审计Internal audit内部控制结构Internal control structure管理会计Management accounting会计等式Accounting equation债权人Creditor通货紧缩Deflation批露Disclosure财务报表Financial statement通货膨涨Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities合伙企业Partnership正现金流量Positive cash flow汇兑收益(foreign)exchange gain汇兑损失(foreign)exchange loss专项审计special audit台账record入账posting/incomes出账expenses/expenditures债权债务creditor's rights and liabilities清产核资asset and capital verification银行余额调节表Bank reconciliation银行对账单Bank statements待摊费用Prepaid Expense计提、预提（额度）accrual(amount)境外汇款overseas remittance收支情况Receipt and payment结余balance账面余额book balance银行对账单bank’s statement of account保值value maintenance生产成本cost of production制造费用manufacturing expenses损益profit and loss营业损益operating profit and loss产品销售收入sales销售折扣与折让sales discounts and allowances 产品销售税金sales tax产品销售成本cost of sales销售费用selling expenses管理费用general and administrative expenses财务费用financial expenses其他业务收入income from other operations其他业务支出expenses for other operations营业外收支non-operating income and expenses营业外收入non-operating income营业外支出non-operating expenses税务相关词汇Tax Related Terms国家税务总局State Administration of Taxation地方税务局Local Taxation Bureau税款可抵免税;准予扣除税额Allowable Tax Credit抵免税Tax credit and exemption税额抵免优惠cash incentive for tax credit修正后税款申报书Amended Tax Return年度所得税申报表Annual Income Tax Return（工商）营业税;工商税Business TaxCapital Tax资本税:<美>按资本额稽征;<英>指资本利得资本转移税;资本过户税Capital Transfer Tax公司所得税Corporate Income Tax递延所得税Deferred Income Tax递延所得税负债Deferred Income Tax Liability递延税额;递延税额Deferred Tax（＝[缩]EAT）(纳)税后盈利;（纳）税后收Earnings After Tax Earnings Before Interest and Tax（＝[缩]EBIT）缴付息税前收益额;息税前利实际税率Effective Tax Rate所得税税额抵免Income Tax Credit所得税减除额Income Tax Deductions所得税免除额Income Tax Exemption所得税法Income Tax Law所得税负债Income Tax Liability应付所得税Income Tax Payable预交所得税Income Tax Prepaid所得税率Income Tax Rate所得税申报表Income Tax Return所得附加税Income Tax Surcharge所得税代扣Withholding Tax个人所得税申报表Individual Income Tax Return地方税Local Tax缴税通知;纳税通知书Notice of Tax Payment<美>繁杂捐税;小额消费品税Nuisance Tax工薪税;工资税;<美>工薪税Payroll Tax工薪税支出;工资税支出Payroll Tax Expense工薪所得税申报书;工资所得税申报书Payroll Tax Return个人所得税Personal Income Tax个人所得税免除Personal Income Tax Exemption个人税;直接税Personal Tax预付税Prepaid Tax税前收益;税前盈余;税前盈利Pretax Earnings税前收入;税前收益;税前所得Pretax Income税前利润Pretax Profit产品税Product Tax产品税;生产税Production Tax利得税;利润税Profit Tax累进所得税;累退所得税Progressive Income Tax累进所得税率Progressive Income Tax rate累进税Progressive Tax累进税率Progressive Tax Rate财产税Property Tax应付财产税Property Tax Payable财产转让税Property Transfer Tax税率Rate of Taxation;Tax Rate税捐准备（金）纳税准备（金）Reserve for Taxes零售税Retail Taxes销售税;营业税Sales Tax税务会计师Tax Accountant税务会计Tax Accounting应计税金计算表Tax Accrual Workpaper应计税金;应计税款Tax Accruals应计税收Tax Accrued/Accrued Taxes税务管理Tax Administration税务审计;税务稽核Tax Audit税务当局Tax Authority<美>纳税利益Tax Benefit递延税款抵免Tax Benefit Deferred税（收等）级;税别;税阶;税档Tax Bracket收税员Tax Collector<美>税款扣除数;税款减除数Tax Credits税收可减费用Tax Deductible Expense<美>课税所得额扣除数Tax Deductions（到期）应付税款Tax Due符合税务法律法规Tax Compliance避税Tax Avoidance逃税;漏税;偷税Tax Evasion免税（额）Tax Exemption/Exemption of Tax/TaxFree税法Tax Law纳税义务Tax Liability纳税损失;税损Tax Loss资本利得税;资本利润税Tax on Capital Profit 股息税;红利税Tax on Dividends支付税款;纳税Tax Payment税务罚款Tax Penalty降低税率Tax Rate Reduction（出口）退税Tax Rebate退还税款Tax Refund税款申报书;纳税申报表Tax Return税金节约额Tax Savings扣缴税款;已预扣税款Tax Withheld课税年度;纳税年度Tax Year可征税的;应纳税的Taxable应税收入Taxable EarningsTaxable Income（＝[缩]TI）可征税收入（额）;应（课）税应（课）税利润Taxable Profit税务方针;税务指南Taxation Guideline应缴税金，应付税款Taxes Payable免税收入;免税收益;免税所得Tax-exempt Income免税利润Tax-free Profit纳税人Taxpayer交易税;流通税Transaction Tax①转让税;过户税②交易税Transfer Tax周转税;交易税Turnover Tax未分配课税所得;未分配应税收益Undistributed Taxable Income 未纳税所得;未上税收益Untaxed Income使用税Use Tax（＝[缩]VAT）增值税Value Added Tax工新阶层扣税表Wage Bracket Withholding Table<美>预扣所得税;代扣所得税Withholding Income Tax从源扣缴税款Withholding of Tax at Source扣款清单;扣缴凭单Withholding Statement预扣税款Withholding Tax地方留成税Local profit tax完税证明duty-paid proof费用科目Expense Accounts差旅费Buiness Travel办公费Office Expense印刷费Printing Expense低值易耗品Low Cost Articles环境保护费Environmental Protection Expense审计费Audit Expense咨询费Consulting Expense职工教育经费Employee Training Expense仓储费Warehousing Rental车辆使用费Vehicle Usage Expense邮电费Communication Expense运输费Transportation Expense试验检验费Testing/Analysis Expense技术交流服务费Tech.Exchange Service Expense劳动保护费Labor Protection工会经费Trade Union Fee董事会费Broad Meeting Expense折旧费用Depreciation租赁费Rent职工福利费Employee Welfare维修材料费Repair Material Expense维修外协费Contracting Repair Expense零星维修费Sporadic Repair Expense工资费用Salary Expense财产保险费Property Insurance Expense车辆油料费Vehicle Gasoline,Engine Oil and Other MaterialExpense会议费Meeting Expense外方休假费Expatriates'Vocation Fee外方房租费Expatriates'Rent外方生活费Expatriates'Living Expense外方其他费用Expatriates'Other Expenses水费Water Rate电费Power Rate排污费Pollution Discharge Expense报刊书籍资料费Newspapers,Magazines,Books and Other Information Expen小型家具Small Furnitures卫生用品费Cleaning Supplies Expense喷丝帽/喷头Jet/Jet Head活性炭Activated Carbon小型工具Small Tools业务宣传费Business Publicity Expense广告费Advertising Expense业务招待费-厂内Business Reception Expense-Inside Factory业务招待费-厂外Business Reception Expense-Outside Factory 其他业务招待费Other Business Reception Expense软件开发Software Development诉讼费Litigation Expense安全生产费Safety Production Expense消防费Firefighting Expense绿化费Greening Expense设计制图费Design and Charting Expense外协服务费Contracting Service Expense研究开发费Research and Development Expense公司内部常用财会词汇Company policies related terms补充养老金SRI储蓄性养老保险Retained Pension Fund记账凭证accounting/booking voucher代扣凭证withholding voucher集体账户collective account银行台账bank record投入比例contribution proportion账务处理accounting treatment期初余额opening balance期末余额closing balance医疗互助基金medical mutual fund代扣代缴withholding活期存款demand deposit定期存款fixed deposit物料编码material code零价值库zero-value warehouse主数据master data有码物资coded material无码物资uncoded material核算办法accounting method大额large-amount合同金额contract amount实付金额amount to be paid存折deposit book退休福利金retirement fund会计从业资格证Accounting Qualification Certificate销户account cancellation财务分析员Financial Analyst保险理赔insurance compensation claim索赔程序Claim procedure保险费率insurance premium险种insurance type交强险Traffic accident compulsory insurance车辆商业险Vehicle commercial insurance货物运输险transportation insurance事故报告accident report受损情况报告loss report受损清单loss list保险卡insurance card出险部门claiming department保险期限insurance term资金增值capital value increase网银系统e-banking system本金principal贷款loan贷款偿还loan repayment贷款利率loan rate央行基准利率base rate of central bank明细账ledger资信度turns of credibility资金调拨capital transfer/allocation日常结算routine settlement解付release银行托收款项bank-collected payment紧急用款Urgent cash request人民币结算RMB settlement外币结算foreign currency settlement闲置资金idle capital 紧急付款urgent payment通知存款notice deposit利息损失interest loss财务审批Financial approval报销reimbursement资产转让asset assignment财政政策fiscal policy备用金petty cash库存现金cash on hand保险柜safe预付现金/预借现金cash advance押金guarantee deposit大写金额amount in words小写金额amount in figures现金盘点Cash Count成本中心cost center稽核audit/check冲销write offaterial Expensend Other Information Expense ide Factory。
财务英语词汇汇总
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程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backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类Assets一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment第01章会计：用于决策的信息accounting system 会计系统一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
常用会计英语词汇完整
常用会计英语词汇完整Introduction会计是一门涉及到财务数据处理和分析的重要学科，它在全球范围内都有广泛的应用。
掌握会计英语词汇是进行国际财务交流和专业沟通的必备技能。
本文将介绍一些常用的会计英语词汇，帮助读者更好地理解和运用这些术语。
1. Financial Statements（财务报表）Income Statement（损益表） - 一种用于报告某一特定时期的公司收入、费用和净利润的财务报表。
Balance Sheet（资产负债表） - 描述企业在特定日期的资产、负债和所有者权益的快照。
Cash Flow Statement（现金流量表） - 报告企业经营活动、投资活动和筹资活动的现金流量情况。
Statement of Shareholders’ Equity（股东权益变动表） - 展示了股东权益在特定时期内的变动情况，包括净利润、股东投入和股东取出的金额。
2. Accounting Methods（会计方法）Accrual Accounting（权责发生制） - 根据经济实际发生的权责将收入和支出划分到特定期间，无论与货币流动是否有关。
Cash Accounting（现金基准制） - 根据现金实际收入和支出的时间来记录收入和支出，忽略收入和支出的实际发生时间。
Double-Entry Bookkeeping（复式记账法） - 一种会计方法，每个交易都会同时在借方和贷方产生相等的金额。
Cost Accounting（成本会计） - 一种会计方法，用于计算和控制产品和服务的成本。
Forensic Accounting（法务会计） - 结合会计和调查技术，用于揭示和防止经济犯罪。
3. Financial Ratios（财务比率）Profit Margin（利润率） - 净利润与收入的比例，反映每销售单位产品或提供服务的利润水平。
Return on Investment (ROI)（投资回报率） - 投资获得的利润与投资成本的比例。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
常见英文词汇-财务
常见英文词汇-财务acceptance 承兌Account 帐,帐户accountant 會計員Accounting equation 会计等式Accounting system 会计系统,会计制度accounting 會計accounts payable 應付賬款accounts receivable 應收賬款accumulated profits 累積利益adjusting entry 調整記錄adjustment 調整administration expense 管理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津貼amalgamation 合併American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配製造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程Articulation 勾稽关系assessment 課稅Assets 资产attorney fee 律師費Audit 审计auditor 審計員average cost 平均成本average 平均數bad debt 壞賬Balance sheet 资产负债表balance 餘額bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill of exchange 匯票bill of lading 提單bill 票據bills discounted 貼現票據bills payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記Bookkeepking 簿记branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算Business entity 企业个体by-product sales 副產品銷售by-product 副產品capital 股本capital income 資本收益capital outlay 資本支出capital stock certificate 股票Capital stock 股本carried down 移後carried forward 移下頁cash account 現金賬戶Cash flow prospects 现金流量预测cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金支付cash purchase 現購cash sale 現沽cash 現金cashier 出納員cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款單折certificate of indebtedness 借據Certificate Public Accountant注册会计师certified check 保付支票certified public accountant 會計師charge for remittances 匯水手續費charges 費用charter 營業執照chartered accountant 會計師chattles 動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 佣金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 複利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合併資產負債表consolidated profit and loss account 合併損益表consolidation 合併construction cost 營建成本construction revenue 營建收入contract 合同control account 統制賬戶copyright 版權Corporation 公司cost 成本Cost accounting 成本会计External users 外部使用者cost of labour 勞工成本cost of manufacture 製造成本cost of production 生產成本cost of sales 銷貨成本cost price 成本價格Cost principle 成本原则credit note 收款通知單credit 貸方Creditor 债权人creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益debit 借方debt 債務debtor 債務人deed 契據deferred assets 遞延資產deferred liabilities 遞延負債Deflation 通货紧缩delivery expense 送貨費delivery order 出貨單delivery 交貨demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit slip 存款單deposit 存款depreciation 折舊direct cost 直接成本direct labour 直接人工director 董事Disclosure 批露discount on purchase 進貨折扣discount on sale 銷貨折扣discount 折扣dishonoured check 退票dissolution 解散dividend payable 應付股利dividend 股利documentary bill 押匯匯票documents 單據double entry bookkeeping 複式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業務收益endorser 背書人enterprise 企業entertainment 交際費equipment 設備estate 財產estimated cost 估計成本estimates 概算exchange loss 兌換損失exchange 兌換expenditure 經費Expenses 费用extension 延期face value 票面價值factor 代理商fair value 公平價值Financial Accounting Standards Board 财务会计准则委员会Financial accounting 财务会计Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表financial year 財政年度finished goods 製成品finished parts 製成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 傢俬及器具gain 利益general expense 總務費用general ledger 總分類賬Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Going-concern assumption 持续经营假设goods in transit 在運貨物goods 貨物goodwill 商譽Government Accounting Office 政府会计办公室government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income from joint venture 合營收益income from sale of assets 出售資產收入Income statement 损益表income tax 所得稅indirect cost 間接成本indirect expense 間接費用indirect labour 間接人工indorsement 背書Inflation 通货膨涨installment 分期付款Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保險intangible asset 無形資產Integrity 整合性inter office account 內部往來interest rate 利率interest received 利息收入interest 利息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intrinsic value 內在價值inventory 存貨Investing activities 投资活动investment income 投資收益investment 投資invoice 發票item 項目job cost 工程成本job 工作joint venture 短期合伙journal 日記賬labour cost 人工成本labour 人工land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀Liabilities 负债liability 負債limited company 有限公司limited liability 有限負債limited partnership 有限合夥liquidation 清盤loan 借款long term liability 長期負債loss on exchange 兌換損失loss 損失machinery equipment 機器設備Management accounting 管理会计manufacturing cost 製造成本manufacturing expense 製造費用market price 市價material requisition 領料單materials 原村料medical fee 醫藥費merchandise 商品miscellaneous expense 雜項費用mortgage 抵押mortgagee 承押人mortgagor 抵押人movable property 動產Negative cash flow 负现金流量net amount 淨額net asset 資產淨額net income 淨收入net loss 淨虧損net profit 純利net value 淨值notes 票據notes payable 應付票據notes receivable 應收票據opening stock 期初存貨Operating activities 经营活动operating expense 營業費用operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量quotation 報價rate 比率raw material 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residual value 剩餘價值retailer 零售商Retained earning 留存利润Return of investment 投资回报,投资报酬returns 退貨Revenue 收入salary 薪金sale discount 銷貨折扣sale return 銷貨退回sales 銷貨salvage 殘值sample fee 樣品scrap value 殘餘價值scrap 廢料Securities and Exchange Commission 证券交易委员会securities 證券security 抵押品selling commission 銷貨佣金selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 独资,独资企业Solvency 清偿能力spare parts 配件Stable-dollar assumption 稳定货币假设standard cost 標準成本Statement of cash flow 现金流量表Statement of financial position 财务状况表stock sheet 存貨表stock 存貨Stockholders' equity 股东权益Stockholders 股东stocktake 盤點subsidies 補助金sundry expense 雜項費用supporting document 附表surplus 盈餘suspense account 暫記賬戶Tax accounting 税务会计tax 稅捐taxable profit 可徵稅利潤temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total cost 總成本total 合計trade creditor 進貨客戶trade debtor 銷貨客戶trademark 商標transaction 交易transfer voucher 轉賬傳票transfer 轉賬transportation 運輸費travelling 差旅費trial balance 試算表trust 信託turnover 營業額unappropriated surplus 未分配盈餘unit cost 單位成本unlimited company 無限公司unlimited liability 無限責任unpaid dividend 未付股利valuation 估價value 價值vendor 賣主voucher 傳票wage allocation sheet 工資分配表wage rate 工資率wage 工資warehouse receipt 倉庫收據wear and tear 秏損welfare expense 褔利費Window dressing 门面粉饰work order 工作通知單year end 年結。
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第01章会计：用于决策的信息accounting system 会计系统一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录。
American Accounting Association 美国会计协会主要由致力于提高会计教育、研究和实践水平的会计教育工作者组成的一个专业会计组织。
American Institute of CPAs 美国注册会计师协会一个注册会计师的专业组织，参与一系列专业活动，包括制定审计准则、进行研究以及在财务报告准则制定工作中与FA S B密切联系。
audit 审计对财务报表的调查，旨在确定报表相对于公认会计原则的公允程度。
balance sheet 资产负债表用财务语言反映公司在一个特定日期所处状况的报表。
bookkeeping 簿记会计的文书性质的工作，包括记录日常的交易和保持企业的日常记录。
cash flow prospects 现金流量预测一个企业能够向投资者提供该投资者投资的回报率以及投资回报额的可能性。
Certificate in Internal Auditing 内部审计证书由内部审计师协会颁发的表明在内部审计领域专业技能的职业委任书。
Certificate in Management Accounting 管理会计证书由管理会计协会颁发的表明在管理会计领域专业技能的职业委任书。
Certified Public Accountant 注册会计师在达到严格的教育、经验和考核要求后由一个州发给执照的会计师。
cost accounting 成本会计确定特定经营活动的成本并对成本信息进行解释。
external users 外部使用者对报告企业拥有财务利益但不参与该企业日常经营的个人和其他企业(比如，所有者、债权人、工会、供应商、客户)。
financial accounting 财务会计提供主要由外部决策者—投资者和债权人使用的关于一个经济实体的财务资源、义务和活动的信息。
Financial Accounting Standards Board 财务会计准则委员会一个负责确定美国的公认会计原则的民间组织。
financial forecast 财务预测未来某个期间的财务运作计划。
generally accepted accounting principles 公认会计原则提供用以确定财务报表应包括什么信息以及这些信息如何列示的框架原则。
general-purpose information 通用目的信息旨在满足关心一个企业财务活动的众多使用者的需求而不是符合某个使用者的特定信息需求的信息。
Government Accounting Office 政府会计办公室对联邦政府的许多其他机构以及与联邦政府有商务联系的其他组织进行审计并向国会报告结果的一个联邦政府机构。
income statement 损益表反映公司在一段期间与利润相联系的活动的具体情况和结果的活动表。
Institute of Internal Auditors 内部审计师协会致力于内部审计实务的推动和发展的一个职业会计组织。
Institute of Management Accountants 管理会计师协会旨在影响管理会计和财务管理的概念和道德行为的一个职业会计组织。
integrity 整合性全面、完整、不受损、健全、真实、可信的性质。
internal auditing 内部审计对内部控制结构和许多企业经营不同方面的效率评价的研究。
internal control structure 内部控制结构一个组织用以防止错误、浪费和欺诈，确保会计信息可靠性，促进管理政策的遵循，以及评价公司所有部门业绩水平的措施。
Internal Revenue Service 国内税收署处理众多个人和企业上报的所得税申报单并执行审计职能对这些申报单中所包含的数据进行验证的一个政府组织。
internal users 内部使用者使用来自一个组织内部的信息的个人(比如，董事、财务总监、生产部经理、储运部经理)management accounting 管理会计提供主要由内部管理者经营企业需要的决策所使用的信息。
return of investment 投资回报对一个投资者在另一家企业原始投资额的偿还。
return on investment 投资报酬因使用他人资金而支付的一定金额(利息、股利)。
Securities and Exchange Commission 证券和交易委员会拥有为美国的公众持股公司制定会计原则和财务报告规定的法律权利的一个政府组织。
statement of cash flows 现金流量表反映公司在一段时间内涉及现金的活动详细情况的活动表。
statement of financial position 财务状况表又称资产负债表。
Tax accounting 税务会计编制所得税申报单，预测企业交易的税务影响，并从所得税负担最小化的角度对此进行规划。
第02章基本财务报表accounting equation 会计等式资产等于负债加所有者权益之和。
articulation 勾稽关系存在于以相同的基础性交易为基础编制的财务报表之间的密切关系。
assets 资产一个实体所拥有的经济资源。
balance sheet 资产负债表通过汇总一个企业在某一时点的资产、负债和所有者权益反映企业财务状况的财务报表。
business entity 企业个体一个控制资源、发生债务以及参加经营活动的经济个体。
capital stock 股本一个公司中所有权的可转换部分。
corporation 公司作为一个单独的法律实体并由一个州特许而组成的企业，其所有权划分成可转换的股份。
cost principle 成本原则广泛运用的一项原则，即根据资产对当前所有者而言的原始成本进行会计处理。
creditor 债权人拥有债权的个人或组织。
deflation 通货紧缩物价总水平的下降，导致货币购买力的上升。
disclosure 披露一项会计原则，即和财务报表一起提供正确解释财务报表所必要的任何财务和其他事实。
expenses 费用产生收入所需的过去、现在和将来的现金减少。
financial statement 财务报表被认为以货币化形式真实传递的信息公告。
financing activities 筹资活动现金流量表中的一个大类，反映债务和权益融资交易的结果。
going-concern assumption 持续经营假设会计师的一项假设，即企业在可预见的将来将继续经营，除非特定的证据表明这一假设不合理。
income statement 损益表从企业的收入中扣除产生收入所需费用得到净收益或净亏损数的一张活动表。
inflation 通货膨胀物价总水平的提高，导致货币购买力的下降。
investing activities 投资活动现金流量表中的一个大类，反映购买和销售资产比如土地、建筑物和设备的结果。
liabilities 负债一个实体因过去的交易而产生的债务或义务。
它们代表债权人对企业资产的要求权。
negative cash flows 负现金流量减少企业现金余额的现金支付。
operating activities 经营活动现金流量表中的一个大类，包括损益表所包含的所有收入和费用的现金影响。
o w n e r’s equity 所有者权益资产超过负债的部分。
等于所有者在企业的投资额加上企业中留存的从成功经营中所获的利润。
partnership 合伙企业两个或两个以上的人为了进行经营活动而自愿联合的一种非公司化的企业组织形式。
positive cash flows 正现金流量增加企业现金余额的现金流入。
retained earnings 留存利润股东权益中因获利的经营活动而积累的部分。
revenues 收入因获利性的活动而带来的权益资产的增加。
sole proprietorship 独资企业由单独的个人所有的一个非公司化的企业。
solvency 清偿能力具有在债务到期时清偿的财务能力。
stable-dollar assumption 稳定货币假设会计师的一项假设，即在财务报表的编制中使用的货币单位在各时期保持稳定或者变化的速度相当缓慢，因此对财务报表造成的影响不会使信息产生扭曲。
statement of cash flows 现金流量表从企业经营活动、投资活动和筹资活动的角度说明企业现金变动的活动表。
statement of financial position 财务状况表即资产负债表。
stockholders 股东公司股本的所有者。
Stockholders’ equity 股东权益以公司形式组织的企业的所有者权益。
window dressing 门面粉饰管理人员为了使企业在其资产负债表、损益表和现金流量表中看起来尽可能有实力而采用的手段。
第03章会计循环：经济事件的汇报account 账户一种用来总结一个特定科目(如资产)，以及其它任何类型的资产、负债、所有者权益、收入和费用账户的增减变动情况的记录。
accountability 会计责任由于经济行为的独立会计记录的存在，行为人应对自己的行为负责。
建立会计责任是会计记录与内部控制的主要目标。
accounting cycle 会计循环会计程序记录、分类、总结会计信息的次序。
循环开始于交易事项的原始记录，结束于正式会计报表的编制。
accounting period 会计期间损益表覆盖的一段时间。
对大多数财务报告来说，一年是一个会计期间。
但是，企业也经常编制季度报表和月份报表。
accrual basis of accounting 应计制会计要求在收入赚取时记录收入，在费用发生时记录费用。
交易事项对企业的影响在服务已提供或消费时确认，而不是在收到或支付现金时确认。
Accumulated Depreciation 累计折旧一个资产的备抵账户，在资产负债表中作为相关资产账户的减项列示。
在这个账户中，贯穿于一项资产有效寿命期的折旧是累计的。
adjusted trial balance 调整后试算表期末用调整分录调整相应的账户，这些分类账余额的重新列表。
adjusting entries 调整分录期末编制财务报表前更新账户必需的一种分录。
调整分录用来适当地确定交易事项应记入哪一个会计期间，并记录期末前赚取的未记录的收入和期末前发生的未记录的费用。
after-closing trial balance 结账后试算表结束分录之后编制的试算表。
仅由资产、负债和所有者权益账户组成。
closing entries 结束分录期末前为结束临时账户(收入、费用和所有者提款账户)，并将余额转入所有者权益账户而编制的日记账分录。