财务管理分析必备—中英文对照

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财务管理常用术语(英汉对照)

财务管理常用术语(英汉对照)

Business cycle (of a firm) (1) 经营周期 从权益资本,筹集新债务,和 通过资产收购来增长业务的一系列事件,这 样,又开始一个新的周期。
Business risk (1,5,10,11) 经营风险 经济风险 和营业风险的累积影响,来源于公司不可能 知道目前投资和营业活动 /决策的确定结果。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险,市场风险,不可分散风险,和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中,想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券,代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。

财务术语中英文对照大全,财务人必备!

财务术语中英文对照大全,财务人必备!

财务术语中英文对照大全,财务人必备!点击标题下方注册会计师,一键关注。

知道“会计”的英语怎么说吗?不会?那可真够无语的额!想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧!增加见识也好,装装逼也行。

目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal 销售日记账 Sales Journal购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet调整分录 Adjusting entries结账 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对账单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收账款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏账费用 Bad debt expense备抵法 Allowance method备抵坏账 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付账款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率,票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制(报表) Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis(现金流量表)财务状况变动表中的营运资金基础SCFP.Working Capital Basis (资金来源与运用表)营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit pricedeflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse▎本文转载自acca(gaodunacca)。

财务管理精要术语中英对照

财务管理精要术语中英对照

财务管理精要术语翻译对照目标现金分配水平 target cash distribution level执行期权 exercise options投入权益数 book equity税前利润 pre-tax income应用的税率 applicable tax权益回报率 ROE息税前利润 EBIT财务杠杆 financial leverage)财务风险 financial risk)经营盈亏平衡 (operating breakeven)经营杠杆 operating leverage投入成本的波动性(input cost variability)销售价格的波动性(sales price variability)需求的波动性(demand variability)投入资本的回报率(ROIC)税后的营业净利润 NOPAT市场风险(market risk)个体风险(stand-alone risk)经营风险(bussiness risk)财务风险(financial risk)1加权平均概率 probability-weighted average预期回报率 expected rate of return标准差 standard deviation方差系数 coefficient deviation自由市场 Open market实证研究 empirical test加权平均资本成本 WACC资本利得 Capital gains优先股 Preferred stock股票的要求回报率 required rate of return on stock 权益融资 equity financing权衡理论 trade-off theory税收保护 Tax shield期望成本 expected cost税盾利益 tax benefits of debt研发实验室 R&D lab机构投资组合管理者 portfolio manager步进次序 pecking order股票发行成本 Flotation cost没用的项目 pet project股利 dividend股票回购 stock repurchase杠杆收购(LBO) leverage buyout减少过剩现金流 bond the cash flow储备借款能力 reserve borrowing capacity 净现值 net present value难逢良机 windows of opportunity预测报表 pro forma statement流通比率 current ratio资产负债率 percent financed with debt无负债时的beta系数 unlevered beta coefficient基本经营风险 basic business risk资本资产定价模型(CAPM) CAPM无风险利率 risk-free rate市场风险溢价 market risk premium负债beta (leveraged beta)负债权益比率 D/S税后净经营性利润(NOPAT)最初假设权益市场价值 initial estimated marketvalue of equity资本结构调整均衡价格 equilibrium recapitalization price 最终价值resulting value债务总额 value of all debts债务数额 the amount of debt权益价值 An equity position重购入股份 repurchased stock资金预算决策 value-based management图表 table树图 figure税前扣除 tax deductible流通股数 shares of stock outstanding永久债券 perpetual bonds全部由权益融资 all equity financed变动成本 variable cost可向后递延的税收损失 Tax loss carryforwards 盈亏平衡点 break-even point边际成本 incremental cost边际收益 incremental profit标准差 standard deviation已获利息倍数比率 times-interest-earned ratio 联邦税加州税的税率federal-plus-state tax rate 店头市场 over-the-counter market赢利利息倍数(TIE)财务管理协会的会议 FMA panel session 其利息可减税 the tax deductibility of interest抵消 offset发行成本 flotation cost 步进式 pecking order 等风险类 homogeneous risk class相同预期 (homogeneous expectations) .完美资本市场 (perfect capital markets)交易成本\佣金成本 brokerage cost贴现 capitalize永续年金 perpetuity现值 present value卖空 short sale多头”投资组合“long”portfolio空头”投资组合“short” portfolio实物和金融期权 real and financial options贴现率 discount rate实际成本 effective cost有效税率 effective tax rate“自制”“homemade”扣除?贴现? Discount免收利息所得税的债券 tax-exempt bonds. High-tax-bracket individual杠杆收购 leverage buyout LBOs垃圾债券 junk bonds被收购公司 underleveraged firms经纪费用 brokerage税盾 tax shield营亏损转回 operating loss carryforwards 税款储蓄 tax savings默认价值 implied value债务权重 debt weight看涨期权 (call option)金融期权 (financial option)执行价值 (exercise value)期权定价模型 (OPM)Black-Scholes按现值计算的现金流量/已贴现现金流 discounted cash flow 票面价值, 表面价值 face value 不稳定性 volatility息票债务 coupon debt期权补偿 option-based compensation[美]预购股票价格 exercise price权衡模型 trade-off model抵税的 tax deductible概率 probability函数 function总账面 total book散点图 plot营业资产 operating assets<英>免税代码(指雇员收入免税部分的数字代码,由税务机关编定)tax code适销证券 marketable securities资产负债表 balance sheet短期国库券 treasury bill债务本金 debt principal[会计]营运资本, 营运资金 working capital减震器 shock absorber目标分配率(target distribution ratio)目标支付率 (target payout ratio)-盈利能力 earning power经验研究 empirical research边际税率 marginal tax溢价 appreciation实际成本 effective cost 融资抉择 financing choice未分配的利润 retained earnings留存收益 retained earnings再投资的收益 reinvested earnings内部权益 generated equity普通股 common stock 低常规水平加临时股利 (low-regular-dividend-plus-extras)政策常规股利 regular dividend流通股 outstanding shares公布日 (declaration date)登记日 (holder-of-record date)除权日 (Ex-dividend date)国库券 treasury权益回报率 ROE财政困难成本 financial distress cost权势等级 pecking order借款能力储备 (reserve borrowing capacity) 税损移前扣减 tax-loss carryback税损移后扣减 tax-loss carryforward资金的时间价值 time value of the money税收利益税收福利 Tax benefits有价证券 Marketable securities通用目的资产 general-purpose assets自由现金流量(FCF)。

财务管理英汉对照

财务管理英汉对照

1.1、the financial manager plays a dynamic role in a modern company's development. this has not always been the case. until around the first half of the 1900s financial managers primarily raised funds and managed their firms' cash positions-and that was pretty much it. in the 1950s, the increasing acceptance of present value concepts encouraged financial managers to expand their responsibilities and to become concerned with the selection of capital investment projects.财务经理的能动作用,在现代公司的发展。

这并非总是如此。

直到1900财务经理上半年各地主要募集资金和管理他们公司的现金头寸,这是差不多了。

在20世纪50年代,目前的价值观念越来越多地接受,鼓励财务经理去扩大自己的责任,并涉及资本投资项目的选择。

1.2、T oday, external factors have an increasing impact on the financial manager. Heightened corporate competition, technological change, volatility in inflation and interest rates, worldwide economic uncertainty, fluctuating exchange rates, tax law changes, and ethical concerns over certain financial dealings must be dealt with almost daily. As a result, finance is required to play an ever more vital strategic role within the corporation. The financial manager has emerged as a team player in the overall effort of a company to create value. The “old ways of doing things” simply are not good enough in the world where old ways quickly become obsolete. Thus, today’s financial mana ger must have the flexibility to adapt to the changing external environment if his or her firm is to survive.如今,外部因素对财务经理的影响越来越大。

财务管理术语中英文对照

财务管理术语中英文对照

财务管理术语中英文对照财务管理术语表Absorption costing 吸收成本法:Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。

Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。

请参看管理会计和财务会计。

Accounting convention会计原则: 会计师在会计报表的处理中所遵循的原则或惯例。

正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。

如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。

Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。

Chief financial officerAccounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。

Allcation of costs 成本的分配: 将成本分配给“拥有”它们的产品或分部,比如用某产品的广告成本抵减该产品的收入。

Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。

通常是指商誉、专利或其他无形资产,或者债券的发行费用。

Assets 资产: 企业所拥有的财产,可能包括固定资产、流动资产和无形资产。

Asset turnover: 资产周转率Auditing 审计对公司账簿和会计系统进行检查,从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。

Auditors’report审计报告: 根据法律规定,有限公司每年都应当公布一份会计报表,同时审计师应当出具意见,以确认公司是否对其商业活动进行了真实、公正的披露。

财务管理-财务英语中英文对照表(部分) 精品

财务管理-财务英语中英文对照表(部分) 精品

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) (美国)会计准则委员会accrual basis 权责发生制(应计制)accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资,改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制(现金收付制)cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)certified public accountant(CPA) 注册会计师charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性,保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误,截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益(利润)economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体(会计主体)explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会fiscal year ①会计年度(财务年度);②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权,专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润(收益)ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润,存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可(证)long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价,市场利率,市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账;②赊账,指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本(缴入股本)paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值,票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)(美国)证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入(预收账款)underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率,到期收益。

财务会计与科目管理知识分析中英文对照

财务会计与科目管理知识分析中英文对照

1,AAA ,美国会计学会2,Abacus,?算盘?杂志3,abacus ,算盘4,Abandonment,"废弃,报废;委付"5,abandonment value ,废弃价值6,abatement,①减免②冲销7,ability to service debt ,偿债能力8,abnormal cost ,异常本钱9,abnormal spoilage ,异常损耗10,above par ,超过票面价值11,above the line,线上工程12,absolute amount ,"绝对数,绝对金额"13,absolute endorsement ,绝对背书14,absolute insolvency ,绝对无力偿付15,absolute priority ,绝对优先求偿权16,absolute value ,绝对值17,absorb ,"摊配,转并" 18,absorptionaccount ,"摊配账户,转并账户"19,absorption costing ,摊配本钱计算法20,abstract ,摘要表21,abuse ,滥用职权22,abuse of tax shelter ,滥用避税工程23,ACCA,特许公认会计师公会24,accelerated cost recovery system ,加速本钱收回制度25,accelerated depreciation method ,"加速折旧法,快速折旧法" 26,acceleration clause ,"加速偿付条款,提前偿付条款"27,acceptance,①承兑②已承兑票据③验收28,acceptance bill ,承兑票据29,acceptance register ,承兑票据登记簿30,acceptance sampling,验收抽样31,access time ,存取时间32,accommodation ,融通33,accommodation bill ,融通票据34,accommodationendorsement ,融通背书35,account,"①账户,会计科目②账簿,报表③账目,账项④记账"36,accountability ,"经营责任,会计责任"37,accountability unit ,责任单位38,Accountancy ,?会计?杂志39,accountancy ,会计40,accountant ,"会计员,会计师"41,accountantgeneral ,"会计主任,总会计"42,accounting in charge ,主管会计师43,"accountant,s legalliability ",会计师的法律责任44,"accountant,s report",会计师报告45,"accountant,sresponsibility ",会计师职责46,account form ,"账户式,账式"47,accounting,①会计②会计学48,accountingassumption ,"会计假定,会计假设"49,accounting basis ,"会计基准,会计根本方法"50,accounting changes ,会计变更51,accounting concept ,会计概念52,accounting control ,会计控制53,accountingconvention ,"会计常规,会计惯例"54,accountingcorporation ,会计公司55,accounting cycle ,会计循环56,accounting data ,会计数据57,accounting doctrine ,会计信条58,accounting document ,会计凭证59,accounting elements ,会计要素60,accounting entity ,"会计主体,会计个体"61,accounting entry ,会计分录62,accounting equation ,会计等式63,accounting event ,会计事项64,accountingexposure ,"会计暴露,会计暴露风险"65,accounting firm ,会计事务所66,Accounting Hall ofFame ,会计名人堂67,accountingharmonization ,会计协调化68,accounting identity ,会计恒等式69,accounting income ,会计收益70,accountinginformation ,会计信息71,accountinginformation system ,会计信息系统72,accountinginternationalization ,会计国际化73,accounting journals ,会计杂志74,accountinglegislation ,会计法规75,accounting manual ,会计手册76,accountingobjective ,会计目标77,accounting period ,会计期78,accounting policies ,会计政策79,accountingpostulate ,会计假设80,accounting practice ,会计实务81,accountingprinciple ,会计原那么82,Accounting PrincipleBoard ,会计原那么委员会83,accountingprocedures ,会计程序84,accountingprofession ,"会计职业,会计专业"85,accounting rate ofreturn ,会计收益率86,accountingrecords ,"会计记录,会计簿籍"87,Accounting Review ,?会计评论?88,accounting rules ,会计规那么89,Accounting SeriesRelease ,?会计公告文件?90,accounting service ,会计效劳91,accounting software ,会计软件92,accountingstandard ,"会计标准,会计准那么"93,accounting standardization ,会计标准化94,Accounting Standards Board ,会计准那么委员会(英)95,Accounting Standards Committee ,会计准那么委员会(英)96,accounting system,①会计制度②会计系统97,accounting technique ,会计技术98,accounting theory ,会计理论99,accounting transaction ,"会计业务,会计账务"100,Accounting Trend and Techniques ,?会计趋势和会计技术?101,accounting unit ,会计单位102,accounting valuation ,会计计价103,accounting year ,会计年度104,accounts ,"会计账簿,会计报表"105,account sales ,"承销清单,承销报告单" 106,accounts payable ,应付账款107,accountsreceivable ,应收账款108,accounts receivable aging schedule ,应收账款账龄分析表109,accounts receivable assigned ,已转让应收账款110,accounts receivable collection period,应收账款收款期111,accounts receivable discounted ,已贴现应收账款112,accounts receivablefinancing ,"应收账款筹资,应收账款融资"113,accounts receivablemanagement ,应收账款管理114,accounts receivableturnover ,"应收账款周转率,应收账款周转次数"115,accretion ,增殖116,accrual basisaccounting ,"应计制会计,权责发生制会计"117,accrued asset ,应计资产118,accrued expense ,应计费用119,accrued liability ,应计负债120,accrued revenue ,应计收入121,accumulateddepreciation ,累计折旧122,accumulateddividend ,累计股利123,accumulatedearnings tax ,"累积盈余税,累积收益税"124,accumulation ,"累积,累计"125,acid test ratio ,酸性试验比率126,acquired company ,"被盘购公司,被兼并公司"127,acquisition ,"购置,盘购"128,acquisitionaccounting ,盘购会计129,acquisition cost ,购置本钱130,acquisitiondecision ,购置决策131,acquisition excess ,盘购超支132,acquisitionsurplus ,盘购盈余133,across-the-board ,全面调整134,ACT ,预交公司税135,act ,"法案,法规"136,action ,"起诉,诉讼"137,active account ,活动账户138,active assets ,活动资产139,activity ,"业务活动,作业"140,activity account ,作业账户141,activityaccounting ,作业会计142,activity ratio ,业务活动比率143,activity variance ,业务活动量差异144,act of bankruptcy ,破产法145,act of company ,公司法146,act of God ,"天灾,不可抗力"147,actual capital ,实际资本148,actual value ,实际价值149,actual wage ,实际工资150,added value ,增值151,added valuestatement ,增值表152,added value tax ,增值税153,addition ,"增置,扩建"154,additionaldepreciation ,"附加折旧,补提折旧"155,additional paid-incapital ,附加实缴资本156,additional tax ,附加税157,adequatedisclosure ,充分披露158,adjunct account ,附加账户159,adjustable-ratebond ,可调整利率债券160,adjusted grossincome ,"调整后收益总额,调整后所得总额"161,adjusted trialbalance ,调整后试算表162,adjusting entry ,调整分录163,adjustment ,调整164,adjustment account ,调整账户165,adjustment bond ,调整债券166,administrativeaccounting ,行政管理会计167,administrativebudget ,行政管理预算168,administrativeexpense,行政管理费用169,ADR ,资产折旧年限幅度170,ad valorem tax ,从价税171,advance ,"预付款,垫付款"172,advance corporationtax ,预交公司税173,advances fromcustomers ,预收客户款174,advance tosuppliers ,预付货款175,adventure ,"投机经营,短期经营"176,adverse opinion ,"反面意见,否认意见"177,adverse variance ,"不利差异,逆差"178,advisory services,咨询效劳179,affiliated company ,联营公司180,affiliation ,联营181,after closing trialbalance ,结账后试算表182,after cost ,售后本钱183,after date ,出票后兑付184,after sight ,见票后兑付185,after-tax ,税后186,AGA ,政府会计师联合会187,age ,"寿命,账龄,资产使用年限"188,age allowance,年龄减免189,age analysis ,账龄分析190,agency ,"代理,代理关系"191,agency commission ,代理佣金192,agency fund ,代管基金193,agenda ,"议事日程,备忘录"194,agent ,"代理商,代理人"195,aggregate balance sheet ,合并资产负债表196,aggregate income statement ,合并损益表197,AGI ,"调整后收益总额,调整后所得总额" 198,aging of accounts receivable,应收账款账龄分析199,aging schedule ,账龄表200,agio ,"贴水,折价" 201,agiotage ,"汇兑业务,兑换业务"202,AGM ,年度股东大会203,agreement ,协议204,agreement of partnership ,合伙协议205,AICPA ,美国注册公共会计师协会206,AIS ,会计信息系统207,all capital earnings rate ,资本总额收益率208,all-inclusive income concept ,总括收益概念209,allocation ,"分摊,分配"210,allocation criteria,分配标准211,allotment,"①分配,拨付②分配数,拨付数"212,allowance,①备抵②折让③津贴213,allowance for baddebts ,呆账备抵214,allowance fordepreciation ,折旧备抵账户215,allowance method ,备抵法216,all-purposefinancial statement ,"通用财务报表,通用会计报表"217,alpha risk ,"阿尔法风险,第一种审计风险"218,altered check ,涂改支票219,alternativeaccounting methods ,可选择性会计方法220,alternativeproposals ,"替代方案,备选方案"221,amalgamation ,企业合并222,American AccountingAssociation ,美国会计学会223,American depositoryreceipts ,"美国银行证券存单,美国银行证券托存收据"224,American Instituteof Certified PublicAccountants ,"美国注册会计师协会,美国注册公共会计师协会"225,American option ,美式期权226,American StockExchange ,美国股票交易所227,amortization,①摊销②摊还228,amortized cost ,摊余本钱229,amount ,"金额,合计"230,amount differ ,金额不符231,amount due ,到期金额232,amount of 1dollar ,1元的本利和233,analysis ,分析234,analyst,分析师235,analytical review ,分析性检查236,annual audit ,年度审计237,annual closing ,年度结账238,annual generalmeeting ,年度股东大会239,annualize ,按年折算240,annualized netpresent value ,折算年度净现值241,annual report ,年度报告242,annuity ,年金243,annuity due,期初年金244,annuity in advance,预付年金245,annuity in arrears,迟付年金246,annuity method ofdepreciation ,年金折旧法247,antedate ,填早日期248,anticipation ,"预计,预列"249,anti-dilutionclause ,防止稀释条款250,anti-pollutioninvestment ,消除污染投资251,anti-profiteeringtax ,反暴利税252,anti-tax avoidance ,反避税253,anti-trustlegislation ,反拖拉斯立法254,A/P ,应付账款255,APB ,会计原那么委员会256,APB Opinion ,?会计原那么委员会意见书?257,Application,"申请,申请书"258,applied overhead ,已分配间接费用259,appraisal ,估价260,appraisal capital ,评估资本261,appraisal surplus ,估价盈余262,appraiser ,"估价员,估价师"263,appreciation ,增值264,appropriatedretained earnings ,"已拨定留存收益,已指定用途留存收益"265,appropriation ,"拨款,指拨经费"266,appropriationaccount ,①拨款账户②留存收益分配账户267,appropriationbudget,拨款预算268,approval ,"核定,审批"269,approved account ,核定账户270,approved bond ,核定债券271,A/R ,应收账款272,arbitrage ,"套利,套汇"273,arbitragetransaction ,"套利业务,套汇业务"274,arbitration ,"仲裁,公断"275,arithmetical error ,算术误差276,"arm,s-length price ","正常价格,公正价格" 277,"arm,s-length transaction ","一臂之隔交易,正常交易"278,ARR ,会计收益率279,arrears,"①拖欠,欠款②迟付"280,arrestment ,财产扣押281,Authur Anderson & Co. ,"约瑟?安德森会计师事务所,安达信会计师事务所"282,article ,"文件条文,合同条款"283,articles of incorporation,公司章程284,articles of partnership ,合伙契约285,articulate ,环接286,articulated concept ,环接观念287,artificial intelligence ,人工智能288,ASB ,审计准那么委员会289,ASE,美国股票交易所290,Asian Development Bank ,亚洲开发银行291,Asian dollar ,亚洲美元292,asking price ,"索价,卖方报价"293,assessed value ,估定价值294,assessment,"①估定,查定②特别税捐,特别摊派税捐"295,asset ,资产296,asset cover ,"资产担保,资产保证"297,asset depreciation range ,资产折旧年限幅度298,asset-liability view ,资产—负债观念299,asset quality ,资产质量300,asset retirement ,"资产退役,资产报废"301,asset revaluation ,资产重估价302,asset stripping ,"资产剥离,资产拆卖"303,asset structure ,资产结构304,asset turnover ,资产周转率305,asset valuation ,资产计价306,assignment ofaccounts receivable ,应收账款转让307,associatedcompany ,"联属公司,附属公司"308,Association ofGovernment Accounting ,政府会计师协会309,assumedliability ,"承担债务,承付债务"310,AT ,税后311,at cost ,按本钱312,at par ,"按票面额,平价"313,at sight ,"见票兑付,即期兑付"314,attached account ,被查封账户315,attachment ,"扣押,查封"316,attest,"证明,验证"317,attestation ,"证明书,鉴定书"318,audit ,"审核,审计"319,auditability ,可审核性320,audit committee ,审计委员会321,audit coverage,审计范围322,audited financialstatement ,"审定财务报表,审定会计报表"323,audit evidence,"审计证据,审计凭证"324,Audit Guides ,?审计指南?325,auditing,①审计②审计学326,auditing procedure ,审计程序327,auditing process,审计过程328,auditingstandard ,"审计标准,审计准那么"329,Auditing StandardsBoard,审计准那么委员会330,Auditor,"审计员,审计师"331,auditor general,"审计主任,总审计"332,"auditor,s legalliability ",审计师法律责任333,"auditor,s opinion",审计师意见书334,"auditor,s report","审计师报告,查账报告"335,audit program ,审计工作方案336,audit report ,审计报告337,audit risk ,审计风险338,audit sampling ,审计抽样339,audit software ,审计软件340,audit test,审计抽查341,audit trail,"审计脉络,审计线索"342,audit working paper ,审计工作底稿343,authorized capitalstock ,"核定股本,法定股本"344,automated clearinghouse ,自动票据交换所345,automated tellermachine ,自动取款机346,automatic transferservice ,自动转账效劳347,available asset ,可用资产348,availableinventory ,可用存货349,average balance ,平均余额350,average collectionperiod ,平均收款期351,average cost,平均本钱352,average-costmethod ,平均本钱法353,averageinventory ,"平均存货,平均库存"354,average life ,"平均寿命,平均使用年限"355,average paymentperiod (of accountspayable) ,应付账款平均付款期356,average rate ofreturn ,平均收益率357,averages ,股票价格平均指数358,avoidable cost ,可防止本钱359,back charge ,欠费费用360,back date ,"倒填日期,填早日期"361,backed bill ,背书票据362,back-end load,后期负担363,backer,①票据担保人②财务支持人364,backlogdepreciation ,欠提折旧365,back order ,欠交订货366,back pay ,欠付工资367,back tax ,欠交税款368,back-to-backcredit ,对开信用证369,back-to-back loan,对销贷款370,back wardation ,倒价371,backwardintegration ,逆向合并372,bad check ,空头支票373,bad debt ,"呆账,呆账账户"374,bad debt account ,呆账账户375,bad debt expense ,呆账费用376,bad debt ratio ,呆账比率377,bad debt recovery ,呆账收回378,bailment ,"寄销,寄托"379,bailout ,抽资380,bailout period ,投资返还期381,balance,①余额②平衡382,balance budget ,平衡预算383,balance due ,结欠余额384,balance fund ,平衡基金385,balance of account ,账户余额386,balance of payment ,国际收支差额387,balance of retained earnings ,留存收益余额388,balance sheet ,资产负债表389,balance sheet account ,资产负债表账户390,balance sheet analysis ,资产负债表分析391,balance sheet audit ,资产负债表审计392,balance sheet date ,结账日期393,balance sheet ratio ,资产负债表比率394,balance sheet total ,资产负债表总额395,balloon payment ,漂浮式付款396,bank ,银行397,"bank(er,s)acceptance ","银行承兑,银行承兑汇票"398,bank balance ,银行存款余额399,bankbook ,存折400,bank charge ,银行手续费401,bank checkingaccount ,"银行支票账户,银行活期存款账户"402,bank confirmation ,银行证明信函403,bank credit,"银行信用,银行信贷"404,bank custody ,银行保险库405,bank draft,银行汇票406,banker,①银行家②银行407,bank failure ,银行倒闭408,bank loan ,银行贷款409,bank overdraft,银行透支410,bank reconciliationstatement,"银行对账单,银行存款调节表"411,bank reference,银行征信信函412,bank run ,银行挤兑413,bankruptcy ,破产414,bankruptcy act ,破产法415,bankruptcy cost ,破产本钱416,bankruptcy court ,破产法院417,bankruptcyprediction,破产判断418,Bankruptcy ReformAct of 1978 ,1978年破产改革法419,bank transfer ,"银行汇兑业务,银行转账业务"420,bargain,"①合同,谈判②廉价货"421,bargain money,定金422,bargain purchaseoption,承租人优先购置权423,bargain renewedoption,承租人优先续租权424,bargain sale ,廉价销售425,barometers ,"经济晴雨表,经济指标"426,barometers stock,晴雨表股票427,barter ,以货易货428,barter transaction ,易货业务429,base ,基数430,base period ,基期431,base price ,基价432,base rate ,根底利率433,base stock ,根底存量434,BASIC ,根底语言435,basic earnings pershare ,每股根底收益436,basis ,基准437,basis ofaccounting ,"会计基准,会计方法"438,basis of taxation ,计税基准439,basis point ,基点440,basket purchase ,"整套采购,总价采购"441,batch costing ,分批本钱计算法442,batch processing ,"分批处理,分批数据处理"443,B/D ,过次页444,B/E,汇票445,BE analysis ,"损益分界分析,保本分析"446,bear,"①承担,负担②卖空者,空头"447,bearer ,持票人448,bearer bond ,不记名债券449,bearer draft ,不记名汇票450,bear interest ,"附息,负担利息"451,bear market ,"熊市,下跌行情"452,bear squeeze ,榨空头453,beating the market ,战胜股市454,before-separationcost ,别离前本钱455,before-tax income,税前收益456,BeginnersAll-purpose SymbolicInstruction Code ,"根底语言,初学者通用符号指令语言"457,beginning balance ,期初余额458,beginninginventory ,期初存货459,bellwethersecurity ,"领头证券,龙头证券"460,below par ,低于票面价值461,below the line ,线下工程462,beneficial interest,受益人权益463,beneficial owner ,受益权人464,beneficiary ,"受益人,受款人,受赔人"465,benefit,"①效益,利益②福利金,津贴"466,benefit-costanalysis ,效益本钱分析467,benefit-cost ratio ,效益本钱比率468,benefit fund ,福利基金469,benefit in kind ,实物福利470,benefit system ,职工福利制度471,best-efforts agreement ,证券尽力推销协议472,beta coefficient ,贝塔系数473,beta risk ,"贝塔风险,第二种类型误差" 474,betterment ,"改造投资,改造工程投资"475,B/F ,余额承前476,Bias,"偏差,偏向性" 477,bid ,①买价②投标478,bid bond ,投标保证金479,bid price,"①买方出价,买价②投标价格" 480,big bath ,巨额冲销481,Big Board ,大证券交易所482,Big Five ,五大会计师事务所483,bill,"①汇票,票据②通知单,清单③账单,发货票"484,billing ,"开发票,开账单"485,billing clerk ,开票员486,bill of entry ,报关单487,bill of exchange ,汇票488,bill of lading ,"提货单,提单"489,bill of materials ,用料单490,bill of sales ,"销货清单,卖据"491,bills payable ,应付票据492,bills receivable ,应收票据493,B/L ,提货单494,black market ,黑市495,black money ,黑钱496,blank bill oflading ,不记名提货单497,blank check ,空白支票498,blank endorsement ,不记名背书499,blanket mortgage ,总括抵押500,blanket order ,总括订货单501,blanket price ,总括价格502,blind entry ,"失实分录,未加说明的分录"503,blind purchase ,盲目采购504,blue-chip ,"蓝筹码股票,热门股票"505,blue-sky laws ,"蓝天法,股票发行控制法"506,board chairman ,董事长507,board minutes ,董事会会议记录508,board of directors ,董事会509,board of trade ,"同业公会,商会"510,bond,"①债券②保证书,保证金③忠诚保证"511,bond conversion ,债券兑换512,bond discount,债券折价513,bonded goods ,保税货物514,bonded warehouse ,保税仓库515,bond financing ,债券筹资516,bondholder ,债券持有人517,bond indenture ,"债券信托契约,债券契约"518,bonding company ,忠诚担保公司519,bond issue cost ,债券发行本钱520,bond premium ,债券溢价521,bond rating ,评定债券等级522,bonds outstanding,"流通在外债券,未偿付债券"523,bonds payable ,应付公司债券524,bond yield ,债券收益率525,bonus ,"奖金,红利"526,bonus issue ,发行红利股527,book,①账簿②账面的③记账528,book audit ,账簿审计529,book balance ,账面余额530,book inventory ,"账面存货,账面盘存"531,bookkeeper,"簿记员,记账员"532,bookkeeping,"①簿记,记账②簿记学"533,book of final entry ,终结分录账簿534,book of orginalentry ,原始分录账簿535,book profit ,"账面利润,账面盈利"536,book rate of return ,账面收益率537,books of accounts ,账簿538,book value ,账面价值539,book value pershare ,每股账面价值540,boot ,补价541,borrowing ,"借贷,借款"542,borrowing power,借款能力543,bottom line ,"损益表底线,最终财务成果"544,B/R ,应收票据545,branch ,"分支机构,分店"546,branchaccounting ,"分支机构会计,分店会计"547,branch currentaccount ,"分支机构往来账户,分店往来账户"548,branch ledger ,分支机构分类账549,brand name ,"牌号名称,商标名称"550,breach ofcontract ,"违约,违反合同"551,breach of trust ,违反信托552,breakdown ,"分解,按细目分类"553,break-evenanalysis ,"损益分界分析,损益平衡分析"554,break-even chart ,"损益分界图表,损益平衡图表"555,break-even point ,"损益分界点,损益平衡点"556,break-up value ,拆卖价值557,bribes andkickbacks ,贿赂和回扣558,bridging loan ,过渡性贷款559,British AccountingAssociation ,英国会计学会560,broker ,经纪人561,brokerage ,经纪人佣金562,brought down ,"入次页,过次页"563,brought forward ,承前页564,budget ,预算565,budgetary control ,预算控制566,budget decision ,预算决策567,bugeting ,预算编制568,budget management ,预算管理569,budget variance ,预算差异570,buffer stock ,"保险库存,缓冲存货"571,bull,"①买空②买空者,多头"572,bullion ,"金银块,金银条"573,bull market ,"牛市,涨市"574,burden ,间接费用575,burden rate ,间接费用率576,business,"①商业,工商业②企业③经营,营业"577,business accounting ,企业会计578,business barometer ,工商业指标579,business combination ,企业合并580,business cycle ,"商业周期,商业循环"581,business environment ,企业环境582,business failure ,经营失败583,business income ,"企业收益,营业收益" 584,business risk ,"经营风险,营业风险"585,business segment ,企业分部586,business transaction ,"企业交易,营业业务"587,business trust ,企业经营信托588,buy and hold decision ,购入和持存决策589,"buyer,s credit ",买方信贷590,buying expense ,进货费用591,buyout ,"收购股权,收购控制股权"592,buy over ,"收买,贿赂"593,bylaws ,公司章程细那么594,by-product ,副产品595,CA ,特许会计师596,cable transfer ,电汇597,calculation ,计算598,calculator ,计算器599,calendar year ,日历年度600,call ,"①期前归还,期前兑回②催交股款③买方期权"601,callable bond ,可提前兑回债券602,callable preferredstock ,可提前兑回优先股603,call loan ,活期拆放贷款604,call option ,股票购置期权605,call premium ,提前兑回溢价606,call price ,提前兑回价格607,call provision ,提前兑回条款608,cancelable lease ,可取消租约609,cancelled check ,注销支票610,C & F ,货价加运费611,C & I ,货价加保险费612,capacity,①生产能力②偿债能力613,capacity cost ,"生产能力本钱,经营能力本钱"614,capacity to borrow ,借款能力615,capacity tocontract ,"订约能力,订约资格"616,capital ,"资本金,资本"617,capital account ,资本账户618,capital addition ,资本增置619,capital allowance ,资本减免620,capital andliabilities ratio ,资本负债比率621,capitalappreciation ,资本升值622,capital asset ,资本性资产623,capital assetpricing model ,资本性资产计价模型624,capitalauthorized ,"额定资本,法定资本"625,capital budget ,资本预算626,capital cost ,资本本钱627,capital deficit ,资本亏绌628,capitalexpenditure ,资本支出629,capital gain ,"资本利得,资本收益"630,capital impairment ,资本减损631,capital intensive ,资本密集632,capital investment ,资本投资633,capital investmentappraisal,资本投资评价634,capitalization ,资本化635,capitalization ofearnings ,收益资本化636,capitalization ofinterest ,利息资本化637,capitalized value ,资本化价值638,capital lease ,资本租赁639,capital leverage ,资本杠杆作用640,capital loss ,资本损失641,capital maintenanceconcept ,"资本保持概念,资本维护概念"642,capital market ,资本市场643,capital market line ,资本市场贝塔风险线644,capital outlay ,资本支出645,capital-outputratio ,资本产值比率646,capital paid-in ,"实缴股本,投入股本"647,capital rationing ,资本分配648,capitalreorganization ,资本改组649,capital reserve ,资本公积金650,capital return ,"资本收益率,投资回收率"651,capital stock ,股本652,capital stockoutstanding ,"发行股本,流通在外股本"653,capital stockpremium ,股本溢价654,capital stocksubscriptions ,认购股本655,capital structure ,股本结构656,capital structuredecision ,资本结构决策657,capital surplus ,资本盈余658,capital turnover ,资本周转率659,capitalverification ,"资本验证,验资"660,CAPM ,资本性资产计价模型661,carried interest ,附带权益662,carry back ,"结转前期扣减,移前扣减"663,carrying cost ,"置存本钱,储存本钱"664,carrying value ,①置存价值②抵押品价值665,carry over,"①结转下期扣减,移后扣减②结转库存,滚存量"666,CASB ,本钱会计准那么委员会667,cash,①现金②兑现668,cashability ,变现能力669,cash account ,现金账户670,cash asset ,现金资产671,cash audit ,现金审计672,cash basis accounting ,"现金收付制会计,收付实现制会计" 673,cash bonus ,现金红利674,cash break-even analysis ,现金损益分界分析675,cash budget ,现金预算676,cash cow ,现金母牛677,cash deficit ,现金亏绌678,cash disbursement journal ,现金支出日记账679,cash discount ,现金折扣680,cash dividend ,现金股利681,cash equivalent ,现金等价物682,cash equivalent value ,现金等值683,cash flow,①现金流转②现金流量684,cash flowstatement ,"现金流转表,现金流量表"685,cash-flow tocapital-expenditureratio ,现金流量对资本支出比率686,cash-flow tototal-debt ratio ,现金流量对负债总额比率687,cash forecast ,现金预测688,cashier ,出纳员689,"cashier,s check ",银行本票690,cash in transit ,在途现金691,cash journal ,现金日记账692,cash on delivery ,货到付现693,cash on hand ,库存现金694,cash position ,"现金状况,现金头寸"695,cash receiptsjournal ,现金收入日记账696,cash records ,现金记录697,cash sale ,现金销售698,cash shortages andoverages,现金缺溢699,cash statement ,现金报表700,cash turnover ratio ,现金周转率701,cash with order ,"现金订货,订货现金"702,casting ,"加总,合计"703,casual audit ,临时审计704,CBA,本钱效益分析705,CCA ,现时本钱会计706,CD ,存款单707,ceiling ,最高限额708,ceiling price ,最高限价709,central bank ,中央银行710,centralization ,"集中经营,集权"711,certainty ,确定性712,certainty decision ,确定性决策713,certaintyequivalent ,确定等值714,certaintyequivalent coefficient ,确定等值系数715,certificate ofcapital verification ,验资证明书716,certificate ofdeposit ,存款单717,certificate ofincorporation ,"公司登记执照,公司注册证书"718,certificate ofindebtedness ,借据719,certificate ofprotest ,拒付证明书720,certifiedaccountant ,注册会计师721,certified check ,保付支票722,certified dataprocessor ,注册数据处理师723,certified financialplanners ,注册财务方案师724,certified financialstatement ,"已审核财务报表,已审核会计报表"725,certifiedinformation systemauditor ,注册信息系统审计师726,certified internalauditor ,注册内部审计师727,certifiedmanagement accountant ,注册管理会计师728,certified publicaccountant ,注册公共会计师729,certifying officer ,签付员730,chain discount ,连锁折扣731,chain liquidation ,连续清算732,chairman of theboard of director ,董事长733,"chairman,s report",董事长报告734,change fund ,找零备用金735,changing pricesaccounting,物价变动会计736,charge,"①费用②借记,借项③赊账④留置权"737,charge account ,"赊账,赊账账户"738,charge anddischarge statement ,信托财产(或遗产)收支报表739,charge card ,付款卡740,charge off ,注销741,charge sale ,赊销742,charter ,"执照,许可证"743,charteredaccountant ,特许会计师744,chartered financialanalyst ,特许财务分析师745,charted financialconsultant ,"特许财务咨询师,特许财务参谋"746,chartist ,图表分析专家747,chart of accounts,"账户分类表,会计科目表"748,chattel ,动产749,chattel mortgage ,动产抵押750,check,"①支票②检查,核对"751,check and balancesystem ,"制约平衡制度,制衡制度"752,check cleaning ,支票交换753,checking account ,"支票账户,活期存款账户" 754,check register ,支票登记簿755,check verification ,支票验证756,chief accountant ,"总会计,会计主任"757,chief auditor ,"总审计,审计主任"758,chief cashier ,"总出纳,出纳主任"759,chief financial officer ,"财务总裁,财务总经理"760,CHIPS ,票据交换所银行内部支付系统761,chronological book ,序时账簿762,CIF,到岸价格763,circularization ,发函询证764,circulating asset ,流动资产765,circulatingcapital ,"流动资本,流动资金"766,claim ,索赔767,classification of accounts ,账户分类表768,classification of assets ,资产分类769,classification of liabilities ,负债分类770,"classification of stockholders, equity ",股东产权分类771,classified common stock ,分类普通股772,classified trial balance ,分类试算表773,claw back ,追回税款774,clean,①不附带保存条件②不附其他单据③不附利息775,clean bill ofexchange ,光票汇票776,clean letter ofcredit ,光票信用证777,clearance,"①结关,报关②票据交换,清算③清仓"778,clearance agent ,报关结算代理商779,clearance sale,清仓减价销售780,clearing,①票据交换②结算781,clearing account,"①暂记账户,过渡账户②票据交换往来账户"782,clearing house ,票据交换所783,clear-up cause ,清理条款784,clerical error,"笔误,记账错误"785,clerk ,"办事员,职员"786,client ,"客户,委托人"787,closed account ,已结账账户788,closed-end mutualfund ,固定股份互助基金投资公司789,closely-heldcompany ,不公共招股公司790,closely-heldcorporation ,不公共招股公司791,closing,①结账②收盘792,closingadjustment ,"结账调整,决算调整"793,closing balance ,期末余额794,closing date ,"结账日期,截止日期"795,closing entry ,结账分录796,closing price ,收盘价格797,closing trialbalance ,结账试算表798,CM ,"奉献毛利,奉献毛益"799,CMA ,注册管理会计师800,CML ,资本市场贝塔风险线801,COBOL ,普通商业用语802,code,"①代号,代码②法规,守那么"803,Code ofProfessional Ethics,?职业道德守那么?804,coding ,编码805,coding clerk ,编码员806,coding of accounts ,账户编码807,co-financing,共同融资808,coin ,硬币809,coinsurance clause ,共同保险条款810,collateral ,"抵押品,担保品"811,collateral bond ,"抵押品担保债券,动产担保债券"812,collateral loan ,抵押品担保贷款813,collectibles ,收藏物814,collection agency ,收账代理商815,collection period ,收款期816,collective policy ,收账政策817,collusion,串通舞弊818,columnar journal ,多栏式日记账819,combination ,企业合并820,combined financialstatement,"合并财务报表,合并会计报表"821,combined journaland ledger,"合并日记分类账,日记总账"822,comfort letter ,抚慰信函823,commercial bank ,商业银行824,commercial bill ,商业汇票825,commercial credit ,商业信用826,commercial law ,商法827,commercial paper,①商业票据②流通票据828,commission ,"佣金,手续费"829,commitment ,①承诺付款②承诺贷款830,commitment fee ,承诺费831,commodity ,"商品,货物"832,commodity exchange ,商品交易所833,Common BusinessOriented Language ,普通商业语言834,common cost ,共同本钱835,common dollar ,等值美元836,common-sizestatement ,共同尺度报表837,common stock ,普通股838,common stockequivalent,等同普通股839,Common Stock Index ,普通股股票价格指数840,community ofinterest ,"共同权益,共同权益集团"841,commuted value ,折算价值842,company ,公司843,company director ,公司董事长844,company finance,公。

财务管理财务分析中英文对照外文翻译文献

财务管理财务分析中英文对照外文翻译文献
为了避税,投资人报告的收入来自于商业有关他或她的收入以个人所得税进行纳税申报。
独资企业的资产也可以卖给其他公司,只要它还存在。经营者的寿命终止,那么独资企业的寿命终止,虽然资产经营可以通过经营者的继承人。
合伙企业
合伙企业是在两个或更多的人签订协议来经营业务,合伙是相似于个人独资企业,除了所有者替代经营者,这里是不止一个。事实上,有超过一个经营者,介绍了一些问题:谁说在日常经营业务吗?谁是承担经济责任(也就是说最终的责任,)为企业债务?如何分配企业收入? 如何产生纳税收入? 这些问题和合伙协议一起被解决,有些是通过法律进行解决。合伙协议描述损益在合伙人中如何都是分担,它详细企业管理责任。
图例。数学概念利用表格和插图在视觉上被仔细谨慎动态的描述。例如我们指出银行的资产负债增长率通过复利的方式,在数学上表示为次数和柱状图。
实用性。尽可能的,我们要通过实务例子提出的概念和数学公式。例如,我们首先提出财务分析要通过假设一个公司的简化财务报表。最后,你会学到基础的使用假设的公司数据,我们通过沃尔玛超市的数据来证明分析工具,真实的案例帮助我们更好的理解和记住主要的概念和工具。我们对本书中100个真实的公司的案例求积,你不会希望错过它们。考虑到本书案例和研究问题和难题,你将看到无数的真实公司数据。
通过对本书的学习,你将了解我们是如何理解财务的。我们所说的财务决策作为公司所做决策的一部分,不是一个被分离出来的功能。财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何,财务原理和财务工具均适用。就像对小规模的私营企业而言存在如何筹资的问题,大企业面临所有权和经营权分离时出现的代理问题。不管公司的规模和形式是如何的,公司财务管理的基本原理是一样的。例如,无论是独资企业做出的决策还是大企业做出的决策,今天一美元的价值都高于未来一美元的价值。

干货|财务术语中英文对照大全,财务人必备!

干货|财务术语中英文对照大全,财务人必备!

干货|财务术语中英文对照大全,财务人必备!超全的财务术语中英文词汇汇总一览表,会计宝宝们,快快Get 起来吧~目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal销售日记账 Sales Journal购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet调整分录 Adjusting entries结账 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对账单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收账款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏账费用 Bad debt expense备抵法 Allowance method备抵坏账 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付账款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率,票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制(报表) Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis(现金流量表)财务状况变动表中的营运资金基础SCFP.Working Capital Basis (资金来源与运用表)营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse。

财务会计及科目管理知识分析中英文对照(DOC 37页)

财务会计及科目管理知识分析中英文对照(DOC 37页)

财务会计及科目管理知识分析中英文对照(DOC 37页)1123 短期投资-政府债券short-term inv estments - government bonds1124 短期投资-受益凭证short-term inv estments - beneficiary certificates1125 短期投资-公司债short-term inves tments - corporate bonds1128 短期投资-其它short-term investme nts - other1129 备抵短期投资跌价损失allowance fo r reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes rec eivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivab le1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivabl e114 应收帐款accounts receivable1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receiva ble - related parties1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts recei vable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchang e contract receivable - foreign currencie s1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivabl e1185 应收退税款income tax refund rece ivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivable s - other1189 备抵呆帐- 其它应收款allowance f or uncollec- tible accounts - other receiv ables121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for r eduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goo ds1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsou rced1226 原料raw materials1227 物料supplies1228 在途原物料materials and suppliesin transit1229 备抵存货跌价损失allowance for re duction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance 1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expens es126 预付款项prepayments1261 预付货款prepayment for purchase s1268 其它预付款项other prepayments 128~129 其它流动资产other current asse ts1281 进项税额VAT paid ( or input ta x)1282 留抵税额excess VAT paid (or ove rpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of other s1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-res tricted1291 递延所得税资产deferred income ta x assets1292 递延兑换损失deferred foreign exc hange losses1293 业主(股东)往来owners'(stockholder s') current account1294 同业往来current account with othe rs1298 其它流动资产-其它other current a ssets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sink ing fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fun d1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments 1321 长期股权投资long-term equity inve stments1322 长期债券投资long-term bond inves tments1323 长期不动产投资long-term real esta te in-vestments1324 人寿保险现金解约价值cash surren der value of life insurance1328 其它长期投资other long-term inve stments1329 备抵长期投资跌价损失allowance fo r excess of cost over market value of lo ng-term investments14~ 15 固定资产property , plant, and e quipment141 土地land1411 土地land1418 土地-重估增值land - revaluation i ncrements142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improv ements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -re valuation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and e quipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - re valuation increments1449 累积折旧-机(器)具accumulated de preciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated d epreciation - leased assets152 租赁权益改良leasehold improvement s1521 租赁权益改良leasehold improveme nts1529 累积折旧- 租赁权益改良accumulat ed depreciation - leasehold improvement s156 未完工程及预付购置设备款constructi on in progress and prepayments for equi pment1561 未完工程construction in progress 1562 预付购置设备款prepayment for eq uipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous propert y, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - reva luation increments1589 累积折旧- 杂项固定资产accumulate d depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resourc es -revaluation increments1619 累积折耗-天然资源accumulated d epletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software c ost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles 1781 递延退休金成本deferred pensio n costs1782 租赁权益改良leasehold improveme nts1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond iss uance costs1812 长期预付租金long-term prepaid re nt1813 长期预付保险费long-term prepaid i nsurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred asset s182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receiv ables1841 长期应收票据long-term notes re ceivable1842 长期应收帐款long-term accounts re ceivable1843 催收帐款overdue receivables 1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and over due receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accou nts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to other s1858 出租资产-重估增值assets leased t o others - incremental value from revalu ation1859 累积折旧-出租资产accumulated d epreciation - assets leased to others186 存出保证金refundable deposit 1861 存出保证金refundable deposit s188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous asset s - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(d ebt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowi ngs - owners2115 短期借款-员工short-term borrowi ngs - employees2117 短期借款-关系人short-term borr owings- related parties2118 短期借款-其它short-term borrowi ngs - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance 2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on sho rt-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payabl e214 应付帐款accounts pay able2141 应付帐款accounts payable 2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable 2161 应付所得税income tax payabl e217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable 2173 应付利息accrued interest payabl e2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes paya ble- other2178 其它应付费用other accrued expens es payable218~219 其它应付款other payables 2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchang e contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipmen t2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation paya ble to directors and supervisors2198 其它应付款-其它other payables -other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in adva nce2268 其它预收款other advance receipt s227 一年或一营业周期内到期长期负债lo ng-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portio n2272 一年或一营业周期内到期长期借款l ong-term loans payable - current portio n2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one ope rating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and ac counts payables to related parties - curr ent portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or outp ut tax)2283 暂收款temporary receipts2284 代收款receipts under custody 2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income ta x liabilities2292 递延兑换利益deferred foreign exc hange gain2293 业主(股东)往来owners' current ac count2294 同业往来current account with oth ers2298 其它流动负债-其它other current li abilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds paya ble2311 应付公司债corporate bonds pay able2319 应付公司债溢(折)价premium(disco unt) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans p ayable - bank2324 长期借款-业主long-term loans pay able - owners2325 长期借款-员工long-term loans pay able - employees2327 长期借款-关系人long-term loans p ayable - related parties2328 长期借款-其它long-term loans pay able - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes p ayable2332 长期应付帐款long-term accounts p ay-able2333 长期应付租赁负债long-term capita l lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - relate d parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabiliti es for land value increment tax2341 估计应付土地增值税estimated a ccrued land value incremental tax pay-a ble235 应计退休金负债accrued pension liab ilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilit ies2388 其它长期负债-其它other long-ter m liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue 2814 递延所得税负债deferred income t ax liabilities2818 其它递延负债other deferred liabilit ies286 存入保证金deposits received2861 存入保证金guarantee deposit re ceived288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous lia bilities - other3 业主权益owners' equity31 资本capital311 资本(或股本)capital3111 普通股股本capital - common st ock3112 特别股股本capital - preferred stoc k3113 预收股本capital collected in advan ce3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital i n excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus fr om assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus fr om gain on disposal of assets3241 处分资产溢价公积capital surplu s from gain on disposal of assets325 合并公积capital surplus from busin ess combination3251 合并公积capital surplus from b usiness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee un der equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-ac tions33 保留盈余(或累积亏损) retained earnin gs (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve 332 特别盈余公积special reserve 3321 意外损失准备contingency reser ve3322 改良扩充准备improvement and exp ansion reserve3323 偿债准备special reserve for rede mption of liabilities3328 其它特别盈余公积other special res erve335 未分配盈余(或累积亏损) retained ea rnings-unappropriated (or accumulated d eficit)3351 累积盈亏accumulated profit orloss3352 前期损益调整prior period adjustm ents3353 本期损益net income or loss for c urrent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unr ealized loss on market value decline of l ong-term equity investments3411 长期股权投资未实现跌价损失u nrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translati on adjustment3421 累积换算调整数cumulative tran slation adjustments343 未认列为退休金成本之净损失net lo ss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and al lowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operatin g revenue4888 其它营业收入-其它other operati ng revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased me rchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased ma terial5133 进料退出material purchase return s5134 进料折让material purchase allowa nces514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhe ad5151 间接人工indirect labor5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortizati on5172 伙食费meal (expenses)5173 职工福利employee benefits/welfar e5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operatin g costs-other5888 其它营业成本-其它other operati ng costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, adv ertisement6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense)6164 交际费entertainment (expense) 6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible acco unts6168 折旧depreciation expense6169 各项耗竭及摊提various amortizati on6172 伙食费meal (expenses)6173 职工福利employee benefits/welfar e6175 佣金支出commission (expense) 6176 训练费training (expense)6188 其它推销费用other selling expense s62 管理及总务费用general & administra tive expenses625~628 管理及总务费用general & a dministrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, adv ertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense) 6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible acco unts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortizati on6271 外销损失loss on export sales 6272 伙食费meal (expenses)6273 职工福利employee benefits/welfar e6274 研究发展费用research and develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developme nt expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense)6364 交际费entertainment (expense) 6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortizatio n6372 伙食费meal (expenses)6373 职工福利employee benefits/welfar e6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating reven ue and expenses, other income(expense) 71~74 营业外收入non-operating reven ue711 利息收入interest revenue7111 利息收入interest revenue/incom e712 投资收益investment income 7121 权益法认列之投资收益investme nt income recognized under equity meth od7122 股利收入dividends income7123 短期投资市价回升利益gain on ma rket price recovery of short-term invest ment713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of in vestments7141 处分投资收益gain on disposalof investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on dispo sal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income 7482 租金收入rent revenue/income 7483 佣金收入commission revenue/inco me7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventor y7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-ope rating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investme nt loss recog- nized under equity metho d7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investm ents to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss 754 处分投资损失loss on disposal of in vestments7541 处分投资损失loss on disposal o f investments755 处分资产损失loss on disposal of as sets7551 处分资产损失loss on disposal o f assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppage s7882 灾害损失casualty loss7885 存货盘损loss on physical inventor y7886 存货跌价及呆滞损失loss for marke t price decline and obsolete and slow-mo ving inventories7888 其它营业外费用-其它other non-ope rating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax exp ense (or benefit)811 所得税费用(或利益) income tax e xpense (or benefit)8111 所得税费用(或利益)income ta x expense ( or benefit)9 非经常营业损益nonrecurring gain or l oss91 停业部门损益gain(loss) from disco ntinued operations911 停业部门损益-停业前营业损益in come(loss) from operations of discontinue d segments9111 停业部门损益-停业前营业损益in come(loss) from operations of discontinue d segment912 停业部门损益-处分损益gain(loss) fr om disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment 92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or l oss9211 非常损益extraordinary gain or l oss93 会计原则变动累积影响数cumulative e ffect of changes in accounting principles 931 会计原则变动累积影响数cumulati ve effect of changes in accounting princi ples9311 会计原则变动累积影响数cumul ative effect of changes in accounting principles94 少数股权净利minority interest incom e941 少数股权净利minority interest in come9411 少数股权净利minority interest i ncom。

财务管理术语中英文对照教学提纲

财务管理术语中英文对照教学提纲

财务管理术语中英文对照财务管理术语表Absorption costing 吸收成本法:Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。

Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。

请参看管理会计和财务会计。

Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。

正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。

如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。

Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。

Chief financial officerAccounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。

Accounts receivable 应收账款:这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。

Accrual accounting 权责发生制会计:这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。

比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。

如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。

Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。

将资产成本减去累计折旧,所得结果就是账面净值。

Acid test 酸性测试:这是美国的叫法,请参看quick ratio速动比率(英国叫法)。

财务指标中英文对照

财务指标中英文对照

财务指标中英文对照Financial Ratio Analysis财务比率分析财务比率分析是投资者和分析师用来评估公司财务表现和健康状况的工具。

它涉及计算和解释各种比率,以提供对公司财务不同方面的深入了解。

这种分析可以帮助人们做出明智的投资决策,评估公司盈利能力和管理财务责任的能力。

以下是一些最常用的财务比率及其相应的中文翻译:1. Liquidity Ratios 流动性比率- Current Ratio (流动比率)- Quick Ratio (速动比率)2. Profitability Ratios 利润能力比率- Gross Profit Margin (毛利率)- Net Profit Margin (净利率)- Return on Assets (资产回报率)- Return on Equity (股东权益回报率)3. Efficiency Ratios 效率比率- Asset Turnover Ratio (资产周转率)- Inventory Turnover Ratio (存货周转率)- Accounts Receivable Turnover Ratio (应收账款周转率)4. Solvency Ratios 偿债能力比率- Debt to Equity Ratio (负债权益比)- Debt Ratio (负债比率)- Interest Coverage Ratio (利息保障倍数)5. Market Ratios 市场比率- Price to Earnings Ratio (市盈率)- Dividend Yield (股息率)- Price to Sales Ratio (市销率)这些比率提供了对公司财务状况、盈利能力、效率以及履行财务义务能力的重要见解。

通过随时间分析这些比率或将其与行业基准进行比较,投资者和分析师可以识别出公司财务表现的趋势、优势和弱点。

除了这些比率之外,还有财务报表,提供了公司财务状况的全面视角,包括资产负债表、损益表和现金流量表。

财务管理术语中英文对照

财务管理术语中英文对照

财务管理术语表Absorption costing 吸收成本法:Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。

Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。

请参看管理会计和财务会计。

Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。

正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。

如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。

Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。

Chief financial officerAccounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。

Accounts receivable 应收账款:这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。

Accrual accounting 权责发生制会计:这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。

比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。

如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。

Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。

将资产成本减去累计折旧,所得结果就是账面净值。

Acid test 酸性测试:这是美国的叫法,请参看quick ratio速动比率(英国叫法)。

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