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财务管理专业术语中英对照

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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）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)。

财务用语中英文对照

财务用语中英文对照

财务用语中英文对照以下是一些常见的财务用语中英文对照：1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。

财务管理专业术语中英对照

财务管理专业术语中英对照

财务管理专业术语中英对照1.财务管理Financial Management2.上市（公众）公司Publicly-held Company3.合伙企业Partnership4.独资企业Sole Proprietorship5.企业价值最大化The Maximization of Enterprise Value6.价值管理Value Management7.公司价值Firm Value8.负债价值Debt Value9.资产价值Asset Value10.利益相关者Stakeholder11.股东Stockholder12.所有权与管理权分离Separation of Ownership and Management13.委托代理问题Principal-Agent Problem14.董事会Board of Director15.有限责任Limited Liability16.公司章程Articles of Incorporation17.股东权益S tokeholds’ Equity18.股票发行Stock Offering19.普通股Common Stock20.优先股Preference Stock; Preferred Stock21.债权人Creditor22.首席执行官Chief Executive Officer，CEO23.首席财务官Chief Financial Officer，CFO24.财务副总裁Vice President of Finance25.司库Treasurer26.总会计师Controller27.财务报表Financial Statements28.资产负债表Balance Sheet29.损益表Income Statement30.现金流量表Cash Flow Statement31.复利Compound Interest32.现值Present Value33.终值Future Value34.年金Annuity35.后付年金Ordinary Annuity36.先付年金Annuity Due37.延期年金Deferred Annuity38.永续年金Perpetual Annuity39.风险报酬Risk Premiums40.违约风险Default Risk41.市场收益率Market Return, RM42.方差Variance43.标准差Standard Deviation44.系统风险Systematic Risk45.非系统风险Unsystematic Risk46.最低报酬率Hurdle Rate47.资本资产定价模型Capital Asset Pricing Model, CAPM48.贝塔系数Beta Coefficient, β49.边际资金成本Marginal Cost of Capital，MCC50.净现值Net Present Value，NPV51.净现值率Net Present Value Rate，NPVR52.内含报酬率Internal Rate of Return，IRR53.获利指数Profitability Index，PI54.投资回收期Payback Period，PP55.平均报酬率Average Rate of Return，ARR56.投资利润率Return on Investment, ROI57.机会成本Opportunity Cost58.相关成本Relevance Cost59.沉没成本Sunk Cost60.资金成本Cost of Funds61.加权平均资本成本Weighted Average Cost of Capital，WACC62.经营杠杆Operating Leverage63.财务杠杆Financial Leverage64.综合杠杆Comprehensive Leverage / Total Leverage65.营运资金Working Capital66.流动资产Current Asset67.流动负债Current Liability68.经济订货批量Economic Order Quantity, EOQ69.资本预算Capital Budgeting70.筹资组合Financing Mix71.资本结构Capital Structure72.负债与股票的组合Mix of Debt and Equity73.融资租赁Financial Leasing74.股利政策Dividend Policy75.现金股利Cash Dividend76.股票股利Stock Dividend77.股利支付率Dividend-Payout Ratio78.股票回购Stock Repurchase79.股票分割Share Split80.市净率Book-to-Market Ratio81.市盈率Price-Earnings Ratio, P/E82.账面收益率Book rate of Return83.自由现金流量Free Cash Flow, FCF84.小盘股Small-Cap Stocks85.大盘股Large-Cap Stocks86.蓝筹股Blue-Chip Stocks87.成长股Growth Stock89.90.。

财务术语中英文大全

财务术语中英文大全

一、财务术语中英文大全二、布鲁内尔：财会类专业术语三、[ 2020-6-26 15:15:00 | By: brunelcssa ]四、引荐share Ａ股；甲类股份五、abatement of tax 减税；减扣免税额六、ABN AMRO Bank N.V. 荷兰银行七、above-the-line expenditure 在线项目支出；经常预算支出八、above-the-line receipt 在线项目支出；经常预算支出九、ABSA Asia Limited 南非结合亚洲十、absolute change 相对数值变卦十一、absolute expenditure 实践开支十二、absolute guideline figure 相对准那么数字十三、absolute interest 相对权益十四、absolute order of discharge 相对破产解除令十五、absolute profit margin 相对利润幅度十六、absolute 实值；相对值十七、absolutely vested interest 相对既得权益十八、absorbed cost 已吸收本钱；已分摊本钱十九、absorption 吸收；分摊；兼并二十、absorption rate 吸收率；摊配率；分摊率二十一、ACB Finance Limited 亚洲商业财务二十二、acceptable form of reciprocity 合理的互惠条件二十三、acceptable rate 适当利率；适当汇率二十五、acceptance for honour 参与承兑二十六、acceptor 承兑人；接受人；受票人二十七、acceptor for honour 参与承兑人二十八、accident insurance 不测保险二十九、Accident Insurance Association of Hong Kong 香港不测保险公会三十、accident insurance scheme 不测保险方案三十一、accident year basis 不测年度基准三十二、accommodation 通融；存款三十三、accommodation bill 通融票据；空头票据三十四、accommodation party 汇票代发人三十五、account balance 账户余额；账户结余三十六、account book 帐簿三十七、account collected in advance 预收款项三十八、account current book 往来帐簿三十九、account of after-acquired property 预先取得的财富报告四十、account of defaulter 拖欠帐目四十一、account payable 应付帐款四十二、account payee only [A/C payee only] 只可转帐；存入收款人账户四十三、account receivable 应收帐款四十四、account receivable report 应收帐款报表四十五、account statement 结单；账单；会计财务报表四十六、account title 账户称号；会计科目四十八、Accountant&acute;s Report Rules 会计师报告规那么四十九、accounting and auditing prcedure 会计与审计顺序；会计与核数顺序五十、Accounting Arrangements «会计布置»五十一、accounting basis 会计基础五十二、accounting by Official Receiver 破产管理署署长呈交的帐目五十三、Accounting Circular «会计通告»五十四、accounting class 会计类别五十五、accounting date 记帐日期；会计结算日期五十六、accounting for money 款项核算五十七、Accounting Officer 会计主任五十八、accounting period 会计报告期；会计期五十九、accounting policy 会计政策；会计方针六十、accounting practice 会计惯例六十一、accounting principle 会计准那么六十二、accounting record 会计记载六十三、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds 留存公积金Retain the common reserve funds六十四、留存公益金Retain the public welfare fund六十五、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十六、Accounting Society of China 中国会计学会六十七、accounting statement 会计报表六十九、accounting transaction 会计事项；帐务买卖七十、accounting treatment 会计处置七十一、accounting year 会计年度七十二、accretion 增值；添加七十三、accrual 应计项目；应累算数目七十四、accrual basis 应计制；权责发作制七十五、accrual basis accounting 应计制会计；权责发作制会计七十六、accrue 应累算；应计七十七、accrued benefit 应累算利益七十八、accrued charges 应计费用七十九、accrued cumulative preference share dividend 应累算的累积优先股股息八十、accrued expenses 应累算费用八十一、accrued interest payable 应付利息；应计未付利息八十二、accrued interest receivable 应收利息；应计未收利息八十三、accrued right 累算权益八十四、accruing profit 应累算的利润八十五、accumulated fiscal reserve 累积财政储藏八十六、accumulated profit 累积利润；滚存溢利八十七、accumulated reserve 累积储藏八十八、accumulation of surplus income 累积收益盈余八十九、acquired assets 既得资产九十、acquisition 收买；置办；取得九十二、acquisition expenses 置办费用九十三、acquisition of 100% interest 收买全部股权九十四、acquisition of control 取得控制权九十五、acquisition of fixed assets 置办固定资产九十六、acquisition of shell 〝买壳〞九十七、acquisition price 收卖价九十八、act of God 天灾九十九、acting partner 执事合伙人百、active market 买卖生动的市场；交投畅旺的市场；旺市百一、active partner 积极参与的合伙人百二、active trading 交投生动百三、actual circulation 实践流通百四、actual cost 实践本钱百五、actual expenditure 实践开支；实践支出百六、actual income 实践入息；实践支出；实践收益百七、actual market 现货市场百八、actual price 现货价；实践价钱百九、actual profit 实践利润百十、actual quotation 实盘；实践价位；实践报价百十一、actual year basis 按实践年度计算百十二、actuals 实货百十三、actuarial investigation 精算调查百十五、actuarial report 精算师报告百十六、Actuarial Society of Hong Kong 香港精算学会百十七、actuarial valuation 精算师估值百十八、actuary 精算师百十九、ad referendum agreement 暂定协议；有待复核的协议百二十、ad valorem duty 从价税；按值征税百二十一、ad valorem duty system 从价税制百二十二、ad valorem fee 从价费百二十三、ad valorem tariff 从价关税百二十四、additional allowance 额外免税额百二十五、additional amount for unexpired risk 未过时风险的额外款额百二十六、additional assessable profit 补加应评税利润百二十七、additional assessment 补加评税百二十八、additional commitment 额外承当百二十九、additional commitment vote 额外承当拨款百三十、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十一、additional dependent parent allowance 供养父母额外免税额百三十二、additional provision 额外拨款百三十三、additional stamp duty 附加印花税百三十四、additional tax 补加税罚款；补加税款百三十五、Additional Tax Demand Note 交纳补加税罚款通知书；交纳补加税款通知书百三十七、adjudicated bankrupt 裁定破产人百三十八、adjudication fee 裁定费；评定印花税额手续费；评价契据费百三十九、adjudication of bankruptcy 裁定破产；宣告破产百四十、adjudication of insolvency 裁定有力归还债务百四十一、adjusted actual 经调整的实数；调整后的实数百四十二、adjusted current assets 经调整的活动资产；调整后的活动资产百四十三、adjusted figure 经调整的数字；调整后的数额百四十四、adjusted liabilities 经调整的负债；调整后的负债百四十五、adjusted loss 经调整的盈余；调整后的盈余百四十六、adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值百四十七、adjusted profit 经调整的利润；调整后的利润百四十八、adjusted surplus 经调整的盈余额；调整后的盈余额百四十九、adjusted 经调整的价值；调整后的价值百五十、adjustment 调整；修订；理算〔保险〕百五十一、adjustment centre 调剂中心百五十二、adjustment lag 调整进程的时间差距；调整时差百五十三、adjustment mechanism 调零件制百五十四、adjustment of loss 盈余调整百五十五、adjustment process 调整进程；调整顺序百五十六、adjustment range 调整幅度百五十七、administered exchange rate 受控制汇率融管理局〕百五十九、administration expenses 行政费用百六十、administration fee 手续费；行政费百六十一、administration in bankruptcy 破产管理百六十二、administration order 遗产管理令百六十三、administrator 管理人；遗产管理人百六十四、administrator of the estate 遗产管理人百六十五、admission of debt 债项供认书百六十六、admission of proof 接纳债务证明百六十七、advance 放存款项；垫付款项；预支款项；预付款项百六十八、advance account 暂支帐目；预付款账户百六十九、advance compensation 预付补偿金百七十、advance from shareholder 股东垫款百七十一、advance pending reimbursement 预支以待日后付还百七十二、advanced economy 先进经济体系百七十三、advancement 预付；预付财富百七十四、advances warrant 垫款令百七十五、advancing 贷出百七十六、adverse balance 逆差百七十七、adverse exchange 逆汇百七十八、advertisement addressed to shareholders 在报章刊登的致股东通告百七十九、advice for collection 托收通知书百八十一、advice of payment 付款通知百八十二、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十三、Advisory Committee on Diversification 经济多元化咨询委员会百八十四、affidavit 誓章；遗产申报誓章百八十五、affidavit of no receipt 述明无收款的誓章百八十六、affiliate 联号；联营公司；隶属公司百八十七、affiliated company 隶属公司；联号；联营公司百八十八、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百八十九、affordability 担负才干百九十、African Development Bank [AfDB] 非洲开发银行百九十一、after-acquired property 预先取得的财富百九十二、after-hours dealing 市后买卖百九十三、after-tax profit 税后盈利；税后利润；税后溢利百九十四、agency agreement 代理协议百九十五、agency expenses 代理机构的开支百九十六、agency fee 代理费百九十七、Agency Law «代理法»百九十八、agent 代理人；承销人百九十九、agent of company 公司代理人二百、agent&acute;s fee 代理人费；经纪费二百一、aggregate 总计；总数；总体数字二百三、aggregate assets and liabilities 总体资产与负债二百四、aggregate at constant price 按固定价钱计算的总体数字二百五、aggregate demand 总需求二百六、aggregate gross position 总持仓量二百七、aggregate limit 总限额二百八、aggregate of salaries tax 算计薪俸税二百九、aggregate performance 总体表现；总体业绩二百十、aggregate supply 总体供应二百十一、aggregate surplus 总盈余二百十二、aggregate total 全体总额二百十三、aggregate 总值；算计价值二百十四、aggregated basis 算计基准二百十五、aggregated net chargeable income 算计应课税入息实额二百十六、aggregation 兼并计算；算计；总和二百十七、aggregation of incomes of husband and wife 夫妇入息兼并计算二百十八、aggregation of property 财富的总和二百十九、agio 差价；贴水二百二十、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment «香港政府和日本政府关于相互促进和维护投资协议»二百二十一、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment «香港政府和奥天时共和国政府关于相互促进和维护投资协议»二百二十二、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment «香港政府和法兰西共和国政府关于相互促进和维护投资协议»二百二十三、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment «香港政府和大韩民国政府关于相互促进和维护投资协议»二百二十四、agreement for a settlement 授产协议二百二十五、agreement for assignment 转让协议二百二十六、agreement for sale 售卖协议；买卖协议二百二十七、agreement for sale and purchase 买卖协议二百二十八、agreement for the payment of interest 支付利息协议二百二十九、agreement for the repayment of money 还款协议二百三十、agreement of reinsurance 再保险协议二百三十一、Agricultural Bank of China 中国农业银行二百三十二、air passenger departure tax 飞机乘客离境税二百三十三、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十四、airport tax 机场税二百三十五、alcohol duty 酒精税二百三十六、alienation 让与；让渡；转让二百三十七、alimony 生活费；赡养费二百三十八、All Ordinaries Index [AOI] 一切普通股指数二百四十、All Sales Record for Stock Market «股票市场成交报告»二百四十一、Allied Capital Resources Limited 新联财务二百四十二、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十三、allocation letter 拨款信件二百四十四、allocation of fund 分配款项；预留款项二百四十五、allocation of profit 利润分配；溢利分配二百四十六、allocation warrant 拨款令二百四十七、allotment 分配；配股二百四十八、allotment notice 股份配售通知；配股通知二百四十九、allotment of shares 股份分配二百五十、allowable 可获宽免；免税的二百五十一、allowable business loss 可扣除的营业盈余二百五十二、allowable expenses 可扣税的支出二百五十三、allowance 免税额；津贴；备抵；预备金二百五十四、allowance for debts 债项的免税额二百五十五、allowance for depreciation by wear and tear 耗损折旧免税额二百五十六、allowance for funeral expenses 殡殓费的免税额二百五十七、allowance for inflation 为通货收缩而预留的款项；通胀预备金二百五十八、allowance for repairs and outgoings 修葺及支出方面的免税额二百五十九、allowance to debtor 给债务人的津贴二百六十、alteration of capital 资本更改二百六十一、alternate trustee 候补受托人二百六十三、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十四、ambit of charges 征税范围；收费范围二百六十五、amended valuation 经修订的估值二百六十六、American Commodities Exchange 美国商品买卖所二百六十七、American Express Bank Limited 美国运通银行二百六十八、American Stock Exchange 美国证券买卖所二百六十九、amortization 摊销二百七十、amount due from banks 寄存银行同业的款项二百七十一、amount due from banks abroad 寄存海外银行同业的款项二百七十二、amount due from holding companies 控股公司欠款二百七十三、amount due from local banks 寄存本港银行同业的款项二百七十四、amount due to banks 银行同业的存款二百七十五、amount due to banks abroad 海外银行同业的存款二百七十六、amount due to holding companies 控股公司存款二百七十七、amount due to local banks 本港银行同业的存款二百七十八、amount due to outport banks 外埠银行同业的存款二百七十九、二百八十、、资产类Assets二百八十一、二百八十二、活动资产Current assets二百八十三、货币资金Cash and cash equivalents二百八十四、1001 现金Cash二百八十六、1009 其他货币资金Other cash and cash equivalents二百八十七、100901 外埠存款Other city Cash in bank二百八十八、100902 银行本票Cashier''s cheque二百八十九、100903 银行汇票Bank draft二百九十、100904 信誉卡Credit card二百九十一、100905 信誉证保证金L/C Guarantee deposits二百九十二、100906 存出投资款Refundable deposits二百九十三、1101 短期投资Short-term investments二百九十四、110101 股票Short-term investments - stock二百九十五、110102 债券Short-term investments - corporate bonds二百九十六、110103 基金Short-term investments - corporate funds二百九十七、110110 其他Short-term investments - other二百九十八、1102 短期投资涨价预备Short-term investments falling price reserves 二百九十九、应收款Account receivable三百、1111 应收票据Note receivable三百一、银行承兑汇票Bank acceptance三百二、商业承兑汇票Trade acceptance三百三、1121 应收股利Dividend receivable三百四、1122 应收利息Interest receivable三百五、1131 应收账款Account receivable三百六、1133 其他应收款Other notes receivable三百七、1141 坏账预备Bad debt reserves三百八、1151 预付账款Advance money三百九、1161 应收补贴款Cover deficit by state subsidies of receivable三百十、库存资产Inventories三百十一、1201 物资推销Supplies purchasing三百十二、1211 原资料Raw materials三百十三、1221 包装物Wrappage三百十四、1231 低值易耗品Low-value consumption goods三百十五、1232 资料本钱差异Materials cost variance三百十六、1241 自制半成品Semi-Finished goods三百十七、1243 库存商品Finished goods三百十八、1244 商品进销差价Differences between purchasing and selling price三百十九、1251 委托加工物资Work in process - outsourced三百二十、1261 委托代销商品Trust to and sell the goods on a commission basis三百二十一、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十二、1281 存货涨价预备Inventory falling price reserves三百二十三、1291 分期收款收回商品Collect money and send out the goods by stages三百二十四、1301 待摊费用Deferred and prepaid expenses三百二十五、临时投资Long-term investment三百二十六、1401 临时股权投资Long-term investment on stocks三百二十八、140102 其他股权投资Other investment on stocks三百二十九、1402 临时债务投资Long-term investment on bonds三百三十、140201 债券投资Investment on bonds三百三十一、140202 其他债务投资Other investment on bonds三百三十二、1421 临时投资减值预备Long-term investments depreciation reserves三百三十三、股权投资减值预备Stock rights investment depreciation reserves 三百三十四、债务投资减值预备Bcreditor''s rights investment depreciation reserves三百三十五、1431 委托存款Entrust loans三百三十六、143101 本金Principal三百三十七、143102 利息Interest三百三十八、143103 减值预备Depreciation reserves三百三十九、1501 固定资产Fixed assets三百四十、房屋Building三百四十一、修建物Structure三百四十二、机器设备Machinery equipment三百四十三、运输设备Transportation facilities三百四十四、工具用具Instruments and implement三百四十五、1502 累计折旧Accumulated depreciation三百四十六、1505 固定资产减值预备Fixed assets depreciation reserves三百四十七、房屋、修建物减值预备Building/structure depreciation reserves三百四十九、1601 工程物资Project goods and material三百五十、160101 公用资料Special-purpose material三百五十一、160102 公用设备Special-purpose equipment三百五十二、160103 预付大型设备款Prepayments for equipment三百五十三、160104 为消费预备的工具及用具Preparative instruments and implement for fabricate三百五十四、1603 在建工程Construction-in-process三百五十五、装置工程Erection works三百五十六、在装置设备Erecting equipment-in-process三百五十七、技术改造工程Technical innovation project三百五十八、大修缮工程General overhaul project三百五十九、1605 在建工程减值预备Construction-in-process depreciation reserves三百六十、1701 固定资产清算Liquidation of fixed assets三百六十一、1801 有形资产Intangible assets三百六十二、专利权Patents三百六十三、非专利技术Non-Patents三百六十四、商标权Trademarks, Trade names三百六十五、著作权Copyrights三百六十六、土地运用权Tenure三百六十七、商誉Goodwill三百六十八、1805 有形资产减值预备Intangible Assets depreciation reserves三百七十、商标权减值预备trademark rights depreciation reserves三百七十一、1815 未确认融资费用Unacknowledged financial charges三百七十二、待处置财富损溢Wait deal assets loss or income三百七十三、1901 长等候摊费用Long-term deferred and prepaid expenses三百七十四、1911 待处置财富损溢Wait deal assets loss or income三百七十五、191101待处置活动资产损溢Wait deal intangible assets loss or income三百七十六、191102待处置固定资产损溢Wait deal fixed assets loss or income 三百七十七、三百七十八、二、负债类Liability三百七十九、三百八十、短期负债Current liability三百八十一、2101 短期借款Short-term borrowing三百八十二、2111 应付票据Notes payable三百八十三、银行承兑汇票Bank acceptance三百八十四、商业承兑汇票Trade acceptance三百八十五、2121 应付账款Account payable三百八十六、2131 预收账款Deposit received三百八十七、2141 代销商品款Proxy sale goods revenue三百八十八、2151 应付工资Accrued wages三百八十九、2153 应付福利费Accrued welfarism三百九十、2161 应付股利Dividends payable三百九十二、217101 应交增值税value added tax payable三百九十三、21710101 进项税额Withholdings on VAT三百九十四、21710102 已交税金Paying tax三百九十五、21710103 转出未交增值税Unpaid VAT changeover三百九十六、21710104 减免税款Tax deduction三百九十七、21710105 销项税额Substituted money on VAT三百九十八、21710106 出口退税Tax reimbursement for export三百九十九、21710107 进项税额转出Changeover withnoldings on VAT四百、21710108 出口抵减外销产品应征税额Export deduct domestic sales goods tax 四百一、21710109 转出多交增值税Overpaid VAT changeover四百二、21710110 未交增值税Unpaid VAT四百三、217102 应交营业税Business tax payable四百四、217103 应交消费税Consumption tax payable四百五、217104 应交资源税Resources tax payable四百六、217105 应交所得税Income tax payable四百七、217106 应交土地增值税Increment tax on land value payable四百八、217107 应交城市维护树立税Tax for maintaining and building cities payable四百九、217108 应交房产税Housing property tax payable四百十、217109 应交土地运用税Tenure tax payable四百十一、217110 应交车船运用税Vehicle and vessel usage license plate tax(VVULPT) payable四百十三、2176 其他应交款Other fund in conformity with paying四百十四、2181 其他应付款Other payables四百十五、2191 预提费用Drawing expense in advance四百十六、其他负债Other liabilities四百十七、2201 待转资产价值Pending changerover assets value四百十八、2211 估量负债Anticipation liabilities四百十九、临时负债Long-term Liabilities四百二十、2301 临时借款Long-term loans四百二十一、一年内到期的临时借款Long-term loans due within one year四百二十二、一年后到期的临时借款Long-term loans due over one year四百二十三、2311 应付债券Bonds payable四百二十四、231101 债券面值Face value, Par value四百二十五、231102 债券溢价Premium on bonds四百二十六、231103 债券折价Discount on bonds四百二十七、231104 应计利息Accrued interest四百二十八、2321 临时应付款Long-term account payable四百二十九、应付融资租赁款Accrued financial lease outlay四百三十、一年内到期的临时应付Long-term account payable due within one year四百三十一、一年后到期的临时应付Long-term account payable over one year 四百三十二、2331 专项应付款Special payableyear四百三十四、一年后到期的专项应付Long-term special payable over one year四百三十五、2341 递延税款Deferral taxes四百三十六、四百三十七、三、一切者权益类OWNERS'' EQUITY四百三十八、四百三十九、资本Capita四百四十、3101 实收资本(或股本) Paid-up capital(or stock)四百四十一、实收资本Paicl-up capital四百四十二、实收股本Paid-up stock四百四十三、3103 已出借投资Investment Returned四百四十四、公积四百四十五、3111 资本公积Capital reserve四百四十六、311101 资本(或股本)溢价Cpital(or Stock) premium四百四十七、311102 接受捐赠非现金资产预备Receive non-cash donate reserve 四百四十八、311103 股权投资预备Stock right investment reserves四百四十九、311105 拨款转入Allocate sums changeover in四百五十、311106 外币资本折算差额Foreign currency capital四百五十一、311107 其他资本公积Other capital reserve四百五十二、3121 盈余公积Surplus reserves四百五十三、312101 法定盈余公积Legal surplus四百五十四、312102 恣意盈余公积Free surplus reserves四百五十六、312104 储藏基金Reserve fund四百五十七、312105 企业开展基金Enterprise expension fund四百五十八、312106 利润出借投资Profits capitalizad on return of investment 四百五十九、利润Profits四百六十、3131 本年利润Current year profits四百六十一、3141 利润分配Profit distribution四百六十二、314101 其他转入Other chengeover in四百六十三、314102 提取法定盈余公积Withdrawal legal surplus四百六十四、314103 提取法定公益金Withdrawal legal public welfare funds四百六十五、314104 提取储藏基金Withdrawal reserve fund四百六十六、314105 提取企业开展基金Withdrawal reserve for business expansion四百六十七、314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund四百六十八、314107 利润出借投资Profits capitalizad on return of investment 四百六十九、314108 应付优先股股利Preferred Stock dividends payable四百七十、314109 提取恣意盈余公积Withdrawal other common accumulation fund四百七十一、314110 应付普通股股利Common Stock dividends payable四百七十二、314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)四百七十三、314115 未分配利润Undistributed profit四百七十五、四、本钱类Cost四百七十六、四百七十七、4101 消费本钱Cost of manufacture四百七十八、410101 基本消费本钱Base cost of manufacture 四百七十九、410102 辅佐消费本钱Auxiliary cost of manufacture 四百八十、4105 制造费用Manufacturing overhead四百八十一、资料费Materials四百八十二、管理人员工资Executive Salaries四百八十三、奖金Wages四百八十四、在职金Retirement allowance四百八十五、补贴Bonus四百八十六、外保劳务费Outsourcing fee四百八十七、福利费Employee benefits/welfare四百八十八、会议费Coferemce四百八十九、加班餐费Special duties四百九十、市内交通费Business traveling四百九十一、通讯费Correspondence四百九十二、费Correspondence四百九十三、水电取暖费Water and Steam四百九十四、税费Taxes and dues四百九十五、租赁费Rent四百九十六、管理费Maintenance四百九十八、油料费Vehicles maintenance四百九十九、培训费Education and training五百、接待费Entertainment五百一、图书、印刷费Books and printing五百二、运费Transpotation五百三、保险费Insurance premium五百四、支付手续费Commission五百五、杂费Sundry charges五百六、折旧费Depreciation expense五百七、机物料消耗Article of consumption五百八、休息维护费Labor protection fees五百九、时节性停工损失Loss on seasonality cessation 五百十、4107 劳务本钱Service costs五百十一、五百十二、五、损益类Profit and loss五百十三、五百十四、支出Income五百十五、业务支出OPERATING INCOME五百十六、5101 主营业务支出Prime operating revenue 五百十七、产品销售支出Sales revenue五百十八、效劳支出Service revenue五百十九、5102 其他业务支出Other operating revenue五百二十一、代购代售五百二十二、包装物出租Wrappage lease五百二十三、出让资产运用权支出Remise right of assets revenue五百二十四、返还所得税Reimbursement of income tax五百二十五、其他支出Other revenue五百二十六、5201 投资收益Investment income五百二十七、短期投资收益Current investment income五百二十八、临时投资收益Long-term investment income五百二十九、计提的委托存款减值预备Withdrawal of entrust loans reserves 五百三十、5203 补贴支出Subsidize revenue五百三十一、国度扶持补贴支出Subsidize revenue from country五百三十二、其他补贴支出Other subsidize revenue五百三十三、5301 营业外支出NON-OPERATING INCOME五百三十四、非货币性买卖收益Non-cash deal income五百三十五、现金溢余Cash overage五百三十六、处置固定资产净收益Net income on disposal of fixed assets 五百三十七、出售有形资产收益Income on sales of intangible assets五百三十八、固定资产盘盈Fixed assets inventory profit五百三十九、罚款净支出Net amercement income五百四十、支出Outlay五百四十一、业务支出Revenue charges五百四十二、5401 主营业务本钱Operating costs五百四十四、效劳本钱Cost of service五百四十五、5402 主营业务税金及附加Tax and associate charge 五百四十六、营业税Sales tax五百四十七、消费税Consumption tax五百四十八、城市维护树立税Tax for maintaining and building cities 五百四十九、资源税Resources tax五百五十、土地增值税Increment tax on land value五百五十一、5405 其他业务支出Other business expense五百五十二、销售其他资料本钱Other cost of material sale五百五十三、其他劳务本钱Other cost of service五百五十四、其他业务税金及附加费Other tax and associate charge 五百五十五、费用Expenses五百五十六、5501 营业费用Operating expenses五百五十七、代销手续费Consignment commission charge五百五十八、运杂费Transpotation五百五十九、保险费Insurance premium五百六十、展览费Exhibition fees五百六十一、广告费Advertising fees五百六十二、5502 管理费用Adminisstrative expenses五百六十三、职工工资Staff Salaries五百六十四、修缮费Repair charge五百六十五、低值易耗摊销Article of consumption五百六十七、差旅费Travelling expense五百六十八、工会经费Labour union expenditure五百六十九、研讨与开发费Research and development expense五百七十、福利费Employee benefits/welfare五百七十一、职工教育经费Personnel education五百七十二、就业保险费Unemployment insurance五百七十三、休息保险费Labour insurance五百七十四、医疗保险费Medical insurance五百七十五、会议费Coferemce五百七十六、延聘中介机构费Intermediary organs五百七十七、咨询费Consult fees五百七十八、诉讼费Legal cost五百七十九、业务招待费Business entertainment五百八十、技术转让费Technology transfer fees五百八十一、矿产资源补偿费Mineral resources compensation fees五百八十二、排污费Pollution discharge fees五百八十三、房产税Housing property tax五百八十四、车船运用税Vehicle and vessel usage license plate tax(VVULPT) 五百八十五、土地运用税Tenure tax五百八十六、印花税Stamp tax五百八十七、5503 财务费用Finance charge五百八十八、利息支出Interest exchange五百九十、各项手续费Charge for trouble五百九十一、各项专门借款费用Special-borrowing cost五百九十二、5601 营业外支出Nonbusiness expenditure五百九十三、捐赠支出Donation outlay五百九十四、减值预备金Depreciation reserves五百九十五、十分损失Extraordinary loss五百九十六、处置固定资产净损失Net loss on disposal of fixed assets 五百九十七、出售有形资产损失Loss on sales of intangible assets五百九十八、固定资产盘亏Fixed assets inventory loss五百九十九、债务重组损失Loss on arrangement六百、罚款支出Amercement outlay六百一、5701 所得税Income tax六百二、以前年度损益调整Prior year income adjustment。

财务管理-管理会计术语中英对照表(DOC45页) 精品

财务管理-管理会计术语中英对照表(DOC45页) 精品

管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。

AABCoverhead costing 作业成本法下的间接成本分摊absorptioncosting 吸收成本法absorptioncost, benefits and limitation 吸收成本法的优点与局限性accelerateddepreciation methods 加速折旧法accountingassumptions and conventions 会计假设和会计惯例accountingchanges 会计变更accountingequation 会计恒等式accountingfor cost flows in a manufacturingpany 制造业成本流转会计Accountfor the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计accountinginformation systems 会计信息系统accountingpolicies 会计政策accountingrecognition 会计确认accounting, accrual 权责发生制accounting, responsibility 会计责任accounting,variable overhead 变动制造费用会计accounting,payable 应付账款accounting,receivable 应收账款accountsreceivables disclosure 应收账款披露accrualaccounting 权责发生制activityanalysis 作业活动分析activitycost driver 作业成本动因activitymethod (variable charge approach) 作业方法（变动法）activity-basedbudgeting(ABB) 作业基础预算法activity-basedcost drivers 作业成本动因activity-basedcosting(ABC) 作业成本法activity-basedmanagement (ABM) 作业管理法activity-basedmanagement, advantages and disadvantages 作业管理法的优势与劣势actualcost 实际成本AIS.See accounting information systems 会计信息系统allocationbase 分摊基础allocationof service department costs 服务部门成本分摊allocationrate, fixed overhead cost 固定间接成本的分摊率allocationrate ,variable overhead cost 变动间接成本的分摊率allocation,direct method 直接法分摊allocation,reciprocal method 交叉分摊法allowancemethod 备抵法allocation,step-down method 按步向下分摊法amortization摊销analysisof variation 差异分析analysisof variation, mix and yiels variances 差异分析，组合和产出差异analysisof variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysisof variation, spending and efficiency variances for variable and fixed overhead变动和固定制造费用的费用与效率差异分析analysisof variation, sales mix variance 销售组合差异分析annualreport 年报applicationsoftware packages 软件包的应用artificialintelligence 人工智能assets资产assuranceservices 保险服务attestationengagement 证明业务audit 审计audit,pliance 合规性审计audit，operational 营运升级authoritativebudget(top-down budget) 权威式（自上而下）预算法authoritativestandard(cost) 权威式标准（成本）automated clearing house(ACH) 自动清算系统Bbackflush costing 及时制造后推成本法balancesheet ponents 资产负债表要素balancesheet, Pro forma 迷你资产负债表balancedscorecard, example 平衡记分卡例子balancedscorecard, implementing the 平衡记分卡的实施batchprocessing 批量处理benchmarking标杆分析benefits,tangible and intangible 有形和无形收益boardof directors 董事会bondterminology 债券术语bondtypes 债券种类bookvalue method 账面价值法browser(Web)software 浏览器软件budgetbalance sheet 预算资产负债表budgetmittee 预算委员会budgetcoordinator 预算协调员budgetcycle 预算周期budgetnegotiation 预算商议budgetparticipants 预算参与者budgetperiod 预算期budgetprocess 预算流程budgetproposal 预算提案budgetreview and approval 预算检查与批准budgetrevision 预算修正budgetslack 预算松弛budgetsystems 预算制度budget,authoritative (top-down) 权威式（自上而下）预算budget,capital 资本预算budget,cash 现金预算budget,bined 预算合并budget,cost of goods sold 产品销售成本预算budget,definition of 预算的定义budget,direct labor 直接人工预算budgetdirect materials 直接材料预算budgetemployee benefits 员工福利预算budget,financial 财务预算budget,fixable 弹性预算budget,incremental 增量预算budget,operating 营业预算budget,overhead 间接费用预算budget,participative 参与式预算budget,production 生产预算budget,sales 销售预算budget,selling and administrative expense 销售与管理费用预算budgetstatic 静态预算budgetarycontrol 预算控制budgeting预算编制budgetingprocess experts 预算流程专家budgetingsteps 预算步骤budgeting,characteristics of successful 成功的预算流程特征budgeting,flexible 弹性预算budgets,continuous 连续预算budgets,financial 财务预算budgets,kaizen 包涵改善内容的预算budgets,project 项目预算budgets,strategy and planning 战略与计划预算budgets,zero-based 零基预算businessnetwork 商业网络businessfunctions, support 企业功能，支持businessinformation systems (BIS) 企业信息系统businessintelligence 商业情报businessunit profitability analysis 部门盈利能力分析business-to-business(B2B)e-merce 企对企商务by-products副产品Ccapacity产能capacityutilizations, master budget 产能利用率总预算capacityutilization, normal 正常产能利用率capacity,practical 实际产能capacity,theoretical 理论产能capitallease 资本租赁capitallease obligation 资本租赁债务capitalstock 股本carryingcost 持有成本cash现金cashbudget 现金预算cashdisbursements 现金支付cashdisbursements (outflows) 现金支付cashdiscounts 现金折扣cashexcess 超额现金cashflow return on investment（CEROI）投资活动产生的现金流量cashflows from operating activities 经营活动产生的现金流量cashreceipts(inflows) 现金收入（流入）cause-and-effectdiagram 因果图center,cost 成本中心center,investment 投资中心center,profit 利润中心center,revenue 收入中心client/servermodel 客户端/服务器系统，客户伺服器binedbudget 合并预算binedfinancial statement 合并财务报表mitted(sunk) 契约承约（沉没）成本mittedcost 契约承约成本moncost 共同成本moncost allocation 共同成本分配pensationbalance 补偿余额pleted-contractmethod 合同完工法plexity复杂性plianceaudit 合规性审计prehensiveine 全面收益prehensiveine information 全面收益信息puternetwork system 计算机网络系统concurrentengineering(CE) 并行工程conformance符合conservatism稳健性consignedgoods 寄销货物consolidatedfinancial statement 合并资产负债表contingencies或有事项contingentliability 或有负债continuousbudget 连续预算contributionmargin 边际贡献contributionreporting 贡献报告controlcharts 控制图表control,budgetary 预算控制controllablecost 可控成本controllableprofit 可控利润conversioncost 转换成本corporatecapital(stockholders’ equity) 公司资本（股东权益）costaccounting term 成本会计术语costaccumulation 成本归集costallocation 成本分摊costassignment 成本分配costcenter 成本中心costdriver (allocation base) 成本动因（分摊基础）costdrivers, activity-based 作业成本动因costdrivers, executional 执行性成本动因costdrivers, structural 结构性成本动因costdrivers, volume-based 数量成本动因costflow assumptions 成本流转假设costflow, process costing 分步成本法的成本流转costflows in manufacturing panies 制造业成本流转costflows in merchandising and service panies 商业和服务业成本流转costmanagement 成本管理costobject 成本对象costof goods available for sale or use 可供出售或使用的商品的成本costof goods sold 产品销售成本costof goods sold budget 产品销售成本预算costof quality(COQ)analysis 质量成本分析costpool成本归集costrecovery method 成本回收法coststandards 成本标准coststandards, authoritative 权威式成本标准coststandards, currently attainable当前可实现的标准coststandards, ideal 理想成本标准coststandards, participative 参与式成本标准cost,actual 实际成本cost,carrying 持有成本cost,mitted (sunk) 承约（沉没）成本cost,controllable 可控成本cost,conversion 转换成本cost,definition of 成本定义cost,differential 成本差异cost,direct 直接成本cost,fixed 固定成本cost,indirect间接成本cost,indirect labor间接人工成本costindirect materials间接材料成本costnomitted(flexible)非承约（弹性）成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime 主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本（混合成本）costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio 成本收益率cost-benefitrelationship成本收益关系costing(actual, normal, standard)实际成本，正常成本，标准成本costing,job order分批成本法costing,process分步成本法costs成本costs,allocation of service department服务部门成本归集costs,historical data for determining用于确定成本的历史数据criticalsuccess, factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturities of long-term debt 本年到期的长期负债currentlyattainable standard (cost)当前可实现的标准customeracquisition获得客户customeroute measures顾客成果指标customerprofitability analysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,application software packages定制应用软件包customscharges and tariffs关税税费及税率Ddatadefinition language (DDL) 数据定义语言datadesign (systems) 数据设计（系统）datadictionary数据字典datamanipulation language (DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagement system (DBMS)数据库管理系统databasemanagement system (DBMS) types数据管理系统种类data-drivendecision support system数据决策支持系统debtsecurity债务证券decisionsupport system (DSS)决策支持系统decliningbalance method余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtax liability递延所得税负债departmentaloverhead rate部门间接成本分摊率depletion折耗depletionaccounting 折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriber line (DSL) 数字用户线directcost直接成本directcost (variable costing)直接成本法（变动成本法）directcutover (conversion/implementation)完全切换（转换/实施directfinancing lease直接融资租赁directlabor budget直接人工预算directlabor, standard costs for 直接人工标准成本directmaterials budget直接材料预算directmaterials inventory直接材料存货directmaterial, standard costs for直接材料标准成本directmethod直接法directprofit直接利润directwrite-off method直接冲销法discontinuesoperation停止经营discretionarycost 酌定成本，任意成本distributedprocessing分散式处理dividends股利dividendspayable应付股利dividends,cash 现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip 票据股利dividends,stock 股票股利dollar-valueLIFO 金额数据后进先出法DuPontmethod, profitability analysis 杜邦盈利能力分析Eeconomicentity 经济实体economicvalue added (EVA) 经济附加值EDGARdatabase EDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicData Gathering, Analysis, and Retrieval (EDGAR)system 电子数据手机、分析和检索系统electronicdata interchange (EDI)电子数据交换electronicfunds transfer (EFT)电子资金转帐Elementsof Financial Statements 财务报表要素employeebenefits budget员工福利名预算employeestock ownership plan (ESOP)员工持股计划enterpriseresource planning (ERP) system 企业资源计划（ERP）系统enterpriseresources planning (ERP)企业资源计划（ERP）entity-relationship(E-R) diagram实体－关系图equity(net assets)权益（净资产）equitymethod accounting权益法会计equityshare (stock) options股票期权equivalentunit (EU)约当产量executionalcost drivers执行成本动因executivesupport systems (ESS)高级管理人员支持系统expenses费用expertsystem专家系统，电子智慧系统expropriation征用ExtensibleMarkup Language (XML)可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclient (application)原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreporting resources财务报告资源financialreports, segmented external对外财务报告financialstatement footnotes of disclosures财务报表辅助或披露financialstatement limitations财务报表限制financialstatement user, internal and external财务报表内部和外部使用者financialstatement, pro forma模拟财务报表financialstatements for a manufacturing pany 制造企业财务报表financing融资finishedgoods (FG) inventory 产成品存货First-in,first-out (FIFO) costing method先进先出成本法first,first-out (FIFO) method先进先出法fixedcost固定成本fixedcost, mitted 已承担固定成本fixedcost, discretionary 酌定固定成本fixedoverhead costs 固定间接成本fixedoverhead variance 固定间接费用差异flexiblebudget 弹性预算flexiblebudget variance 弹性预算差异flexiblebudgeting 弹性预算fullcost (absorption) model 完全（吸收）成本模式fullcosting (absorption costing)完全（吸收）成本法fulldisclosure充分披露fulldisclosure principle充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyaccepted auditing standards (GAAS)公认审计准则goals,budgets and预算目标goingconcern连续经营的企业goodsin transit在途商业goods,consigned寄销商品goodwill商誉grossprofit (constant gross margin percentage) method毛利法groupand posite methods分类和综合法Hhierarchicaldatabase management system (DBMS) 分级数据库管理系统histogram直接图表historicalcost 历史成本historicaldata for determining costs决定成本的历史数据HypertextMarkup Language ()超文本标识语言Iidealstandards (cost)理想标准if-convertedmethod如果转换法impairment,in value价值损失imputedinterest rate应计利率inestatement preparation损益表编制inestatement, multiple-step多步式损益表inestatement, pro forma模拟损益表inestatement, single-step单步式损益表ine净收益incrementalbudget 增量预算incrementalcost allocation method 增量成本分配法indirectcost间接成本indirectlabor cost间接人工成本informationsystems, management-level管理层信息系统informationsystems, strategic-level战略信息系统innovation创新InsiderTrading and Securities Fraud Enforcement Act of 19881988年内部人交易与证券欺诈执行法案InsiderTrading Sanctions Act of 19841984年的内部交易制裁法案installmentsales method分期付款销售法intangibleassets无形资产intangibles,artistic艺术品无形资产intangibles,contract合同无形资产intangibles,customer客户无形资产intangibles,marketing营销无形资产intangibles,technological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocol (IP)互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccounts, manufacturing pany制造企业存货帐户inventoryerrors存货误差inventorylevels, determining in process costing分步成本法的存货水平inventorysystem盘存制度inventorysystem, periodic定期盘存制inventorysystem, perpetual永续盘存制inventoryvaluation存货定价inventory,beginning期初存货inventory,direct materials直接材料存货inventory,finished goods (FG)产成品存货inventory,work-in-process (WIP)半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjoborder costing分批成本法jointproducts联产品just-in-time(JIT) system及时制Kkaizenbudgets 包含改善内容的预算kaizenbudgets, benefits包含改善内容的预算的优点knowledgework systems (KWS)知识工作系统knowledge-levelsystems知识水平体系Llast-in,first-out(LIFO) method 后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilities,current 流动负债life-cyclecosting 生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localarea network (LAN)局域网localarea network, wireless无线局域网long-termcontracts, losses on长期合同损失long-termplanning长期计划losscontingencies或有损失losses损失lowerof cost or market (LCM) rule成本与市价孰低法Mmainframeputer 主机managementby exception method 例外管理managementby objectives (MBO)目标管理managementby objective (MBO), benefits目标管理的优点managementdiscussion and analysis (MD&A)管理层论述及分析managementinformation systems (MIS)管理信息系统management-levelinformation systems管理层水平信息系统manufacturingpany制造业manufacturingpany, accounting for cost flows in a 制造业成本流转会计manufacturingpany, cost flows in a 制造业成本流转manufacturingpany, financial statements for a 制造业财务报表marketexpectations 市场预期marketprice model市场定价模型marketshare 市场份额marketvalue 市值marketvalue added (MVA) 市场附加值marketablesecurities 有价证券masterbudget 总预算masterbudget capacity utilization 产能利用率总预算masterbudget, ponents总预算要素matching配比materiality重要性materialsresources planning (MRP) 物质资源计划merchandisingpany 商品企业model-drivendecision support system 模型决策支持系统multiple-stepine statement 多步式损益表Nnegotiatedprice model 协议价格模型netine 净利netmarketplace 纯市场netrealizable value (NRV) 可变现净netrealizable value (NRV) for trade receivables应收货款可变现净值netrealizable value (NRV) method可变现净值法networkoperating system (NOS)网络操作系统networktopology局域网network,puter计算机网络neuralnetwork神经系统nominalunit of money名义货币单位nonmitted(flexible) cost未承担（弹性）成本noncontrollablecost不可控成本nonmonetaryassets, exchanges of 非货币性资产交易nontradereceivables非贸易应收账款normalcapacity utilization 正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabase management system (OODBMS) 面向对象的数据库管理系统off-balance-sheetfinancing 资产负债表表外融资officesystems办公系统online(real-time) processing 在线（实时）处理onlineanalytical processing (OLAP)在线分析处理onlinetransaction processing (OLAP)在线交易处理operatingbudget 营运预算operatinglease 经营性租赁operatingsegment, reporting 营运部门报告operationcosting 营运成本operationalaudit 营运审计operationalproductivity营运生产力operational-levelinformation systems 营运水平信息系统operations 营运operationsand performance goals 营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadrate, departmental部门间接费用分摊率overheadrate, plant-wide工厂范围内间接费用分摊率Ppacket,data 数据包paid-incapital (contributed capital)实缴资本parvalue stock面值股parallelstrategy (conversion/implementation)平行战略（转换/实施）Paretodiagram帕累托图partialproductivity部分生产力participativebudget (bottom-up or serf-imposed budget)参与式预算法participativestandards (cost)参与式标准（成本）pensionplan退休金计划pensionworksheet退休金计算表performancemeasurement reports业绩评价报告performancemeasures, establishing确立业绩指标performance,evaluating绩效评估periodcost期间成本periodicinventory system定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventory system永续盘存制phasedapproach (conversion/implementation)阶段法physicalmeasure (units-of-production) method（单位产品）实物计量法pilotstudy (conversion/implementation)指引性学习plant-wideoverhead rate工厂范围内间接费用分摊率Point-to-PointTunneling Protocol )PPTP)点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancial ine税前收入price(rate)variance价格（汇率）差异primecost主要成本proforma balance sheet模拟资产负债表proforma financial statement模拟财务报表proforma ine statement模拟损益表proforma schedule of cash disbursements模拟现金支付明细表proforma schedule of cash receipts模拟现金收入明细表proforma statement模拟报表processcosting分步成本法processcosting benefits and limitations分步成本法的优点与局限性processcosting cost flow分步成本法processdesign (systems)流程设计（系统）processexperts, budgeting预算流程专家processing,batch批量加工processing,online (real-time)在线处理（实时）productcost (inventoriable cost)产品成本productprofitability analysis产品盈利能力分析productionbudget生产预算productioncost report生产成本报告productivity生产力productivity,financial财务生产力productivity,operational营运生产力productivity,partial部分生产力productivity,total factor总因素生产力profitcenter利润中心profitabilityanalysis, business unit部门盈利能力分析profitabilityanalysis, customer顾客盈利能力分析profitabilityanalysis, product产品盈利能力分析projectbudgets 项目预算projectbudgets, advantages项目预算的优势promissorynote本票property,plant, and equipment (PP&E)财产、厂房及设备proxysolicitations委任，委任投票请求Publicpany Accounting Oversight Board (PCAOB)上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassurance (QA)质量保证qualityaudit质量审计qualityfunction deployment (QFD)质量函数配置Rreciprocalmethod 交叉分担法recordingand valuation记录与评估RegulationS-K S-K条列RegulationS-X S-X条列relationaldatabase management system (RDBMS) 关系数据库管理系统relativesales value method相对销售价值法relevantrange相关范围residualine (RI)剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibility,assigning责任分配restrictedcash专用现金retailinventory method零售价盘存法returnon assets (ROA)资产回报率returnon equity (ROE)权益回报率returnon investment (ROI)投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognition and realization营业收入的确认与现实revenues营业收入revenues,unearned of deferred收入，未实现收入或递延收入reversesplit并股reviewservice审查服务rewards,assigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewith recourse有追索权的销售salewithout recourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalue at split-off method分离点法下的销售价值salesvolume variance销售量差异sales-typelease销售式租赁Sarbanes-OxleyAct of 20XX 20XX《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingand administrative expense budget销售与管理费用预算sensitivityanalysis敏感性分析serverputer辅助计算机servicepany服务企业short-termobjectives短期目标single-stepine statement单步式损益表specificgoods pooled LIFO approach特殊商品后进先出法spoilage废品spoilage,in process costing 分步成本法下的废品spreadsheet电子数据表stand-alonecost allocation method独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementof cash flow example现金流量表实例statementof cash flows现金流量表statementof earnings (ine statement)收益表（损益表）statementof shareholders’ equity所有者权益变动表statement,pro forma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethod, depreciation直线折旧法strategicbusiness unit (SBU)战略性业务部门（SBU）strategicdecisions战略性决策strategic-levelinformation systems战略性水平信息系统structuralcost drivers结构性成本动因StructuredQuery Language (SQL)结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopment life cycle (SDLC)系统开发的寿命周期systemsdevelopment life cycle (SDLC), traditional 传统系统开发的寿命周期systems,decision support决策支持系统systems,expert专家系统systems,knowledge work知识工作系统systems,knowledge-level知识水平系统systems,management information管理信息系统systems,office办公系统systems,operational level information营运水平信息系统systems,transaction processing交易处理系统Ttaxliability, corporate 企业纳税义务taxableamount应税金额taxableine应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclient (application)瘦客户端topmanagement高级管理人员totalcost (mixed cost)总成本（混合成本）totalfactor productivity (TFP)总因素生产力totalquality management (TQM)全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystems development life cycle (SDLC)传统系统开发的寿命周期transactionprocessing system (TPS)交易处理系统transferpricing移转品定价transferpricing models移转品定价模式transferred-incosts转入成本treasurystock method库藏股票法two-stageallocation method 两阶段成本分摊制Uunfavorablevariance 不利差异userinterface design (systems) 用户界面设计Vvaluation,inventory存货计价value-addednetwork (VAN)增值网络variablecost变动成本variablecost model变动成本模式variablecosting变动成本法variablecosting, benefits and limitations变动成本法的优点与局限性variableoverhead costs变动间接成本variableoverhead variance变动间接费用差异varianceanalysis, variations on 差异分析的变化variance,favorable and unfavorable有利和不利差异virtualprivate network (VPN)公司专用内外互联网volume-basedcost drivers数量成本动因Wwarrantsand rights认股权证与权利warrantycosts, accounting for保修成本会计Webbrowser software浏览器软件weighted-averagemethod加权平均法widearea network (WAN)广域网wiretransfer电汇work-in-process(WIP) inventory半成品库存Zzero-basedbudget, strengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotes payable无息应付票据以上就是管理会计术语中英对照表，应该说已经比较全面了，希望对你有所帮助。

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。

财务类专业术语大全中英文对照

财务类专业术语大全中英文对照

日期: 2007年8月外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━1 (企业名称NAME OF ENTERPRISE)2 资产负债表BALANCE SHEET3 _____年_____月_____日会外工01表4 As of (month/date) 19 FORM AFI (INDUSTRIAL)-015 单位MONETARY UNIT:6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7 资产行次年初数期末数8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD9 ────────────────────────────────────────10 流动资产：CURRENT ASSETS11 现金Cash on hand 112 银行存款Cash in bank 213 有价证券Marketable securities 414 应收票据Notes receivable 515 应收账款Accounts receivable 616 减：坏账准备Less: provision for bad debts 717 预付货款Advances to suppliers 818 其他应收款Other receivables 1019 待摊费用Prepaid expense 1120 存货Inventories 1221 减：存货变现损失准备Less: Provision for loss on realization of22 inventories 1323 一年内到期的长期投资Long-term investments maturing within one year 1524 其他流动资产Other current assets 1625 流动资产合计Total current assets 1726 长期投资：LONG-TERM INVESTMENTS:27 长期投资Long-term investments 1828 一年以上的应收款项Receivables collectible after one year 2029 固定资产：FIXED ASSETS:30 固定资产原价Fixed assets-cost 2131 减：累计折旧Less: Accumulated depreciation 2232 固定资产净值Fixed assets-net value 2333 固定资产清理Disposal of fixed assets 2734 在建工程：CONSTRUCTION IN PROGRESS:35 在建工程Construction in progress 2836 无形资产：INTANGIBLE ASSETS:37 场地使用权Land occupancy right 2938 工业产权及专有技术Industry property rights and proprietary39 technology 3040 其他无形资产Other intangible assets 3141 无形资产合计Total intangible assets 3242 其他资产：OTHER ASSETS:43 开办费Organization expense 3344 筹建期间汇兑损失Exchange loss during startup period 3445 递延投资损失Deferred loss on investments 3546 递延税款借项Deferred tax charges 3647 其他递延支出Other deferred expense 3748 待转销汇兑损失Unamortized exchange loss 3849 其他资产合计Total other assets 4050 资产总计TOTAL ASSETS 4151 负债及所有者权益52 LIABILITIES AND OWNER’’S EQUITY53 流动负债：CURRENT LIABILITIES：54 短期借款Short-term loans 4255 应付票据Notes payable 4356 应付账款Accounts payable 4457 应付工资Accrued payroll 4558 应交税金Taxes payable 4659 应付股利Dividends payable 4760 预收货款Advances from customers 4861 其他应付款Other payables 5062 预提费用Accrued expense 5163 职工奖励及福利基金Staff and workers’’bonus and we lfare fund 5264 一年内到期的长期负债Long-term liabilities due within one year 5365 其他流动负债Other current liabilities 5466 流动负债合计Total current liabilities 5567 长期负债：LONG-TERM LIABILITIES：68 长期借款Long-term loans 5669 应付公司债Debentures payable 5770 应付公司债溢价(折价) Premium (discount)on debentures payable 5871 一年以上的应付款项Payables due after one year 5972 长期负债合计Total long-term liabilities 6073 其他负债：OTHER LIABILITIES：74 筹建期间汇兑收益Exchange gain during start-up period 6175 递延投资收益Deferred gain on investments 6276 递延税款贷项Deferred tax credits 6377 其他递延贷项Other deferred credits 6478 待转销汇兑收益Unamortized exchange gain 6579 其他负债合计Total other liabilities 6680 负债合计Total liabilities 6781 所有者权益：OWNER’’S EQUITY：82 资本总额(货币名称及金额______)83 Registered capital(currency and amount________)84 实收资本(非人民币货币资本期末金额_______) 6885 Paid-in capital(amount of non-RMB currency at end of period_________)86 其中：中方投资(非人民币货币资本期末金额_________) 6987 Including: Chinese investments (amount of non-RBM currency at end88 of period______)89 外方投资( 非人民币货币资本期末金额________) 7090 Foreign investments (amount of non-RMB currency at end of period______)91 减：已归还投资Less: Investments returned 7192 资本公积Capital surplus 7293 储备基金Reserve fund 7494 企业发展基金Enterprise expansion fund 7595 利润归还投资Profit capitalized on return of investments 7696 本年利润Current year net income 7797 未分配利润Undistributed profit 7898 所有者权益合计Total owner’’s equity 8099 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’’S EQUITY 81100 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101 附注：NOTES:102 1.受托加工材料Customers’’materials to be processed ______;103 2.受托代销商品Consignment-in ______;104 3.代管商品物资Goods held for others ______;105 4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;106 5.租入固定资产Fixed assets under operating lease ________;107 6.本年支付的进口环节税金Current year payment of import taxes ________.108109 ━━━━━━━━━━━━━━━━━━━━110 企业名称NAME OF ENTERPRISE111 利润表INCOME STA TEMENT112 _____年度_____季度_____月份113 For the year(or quarter, month) ended(month/date)19________114 会外工02表FORM AFI(INDUSTRIAL)-02115 单位：MONETARY UNIT:116 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117 项目行次本期数本年累计数上年同期累计数118 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE119 ────────────────────────────────────────120 产品销售收入Sales 1121 其中：出口产品销售收入Including: Export Sales 2122 减：销售折扣与折让Less: Sales discounts and allowances 3123 产品销售净额Net sales 4124 减：产品销售税金Less: Sales tax 5125 产品销售成本Cost of sales 6126 其中：出口产品销售成本Including: Cost of export sales 7127 产品销售毛利Gross profit 8128 减：销售费用Less: Selling expense 9129 管理费用General and administrative expense 10130 财务费用Financial expense 11131 其中：利息支出(减利息收入) 12132 Including：Interest expense(less interest income)133 汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13134 产品销售利润Income from main operation 14135 加：其他业务利润Add: Income from other operations 15136 营业利润Operating income 16137 加：投资收益Add: Investment income 17138 营业外收入Non-operating income 18139 减：营业外支出Less: Non-operating expense 19140 加：以前年度损益调整20141 Add: Adjustment to prior year’’s income and expense142 利润总额Income before tax 21143 减：所得税Less: Income tax 22144 净利润Net income 23145 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146 附注：NOTES:147 出口产品销售收入：(1)非人民币货币名称和金额148 Export sales: Non-RMB currency(name and amount)149 折合记账本位币金额150 Translated into recording currency (amount)151 (2)非人民币货币名称和金额152 Non-RMB currency(name and amount)153 折合记账本位币金额154 Translated into recording currency (amount)155 ━━━━━━━━━━━━━━━━━━156 (企业名称NAME OF ENTERPRISE )157 财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION158 _______年度159 For the year ended December 31,19________160 会外工03表161 FORM AFI(INDUSTRIAL)-03162 单位MONETARY UNIT:163 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164 流动资金来源和运用行次金额165 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT166 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167 一、流动资金来源SOURCES OF WORKING CAPITAL168 1.本年净利润Current year net income 1169 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital170 (1)固定资产折旧Depreciation of fixed assets 2171 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3172 and other assets(less amortization of other liabilities)173 (3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4174 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5175 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176 investments (less amortization of discount) 6177 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178 payable (less amortization of discount) 7179 (7)捐赠固定资产支出Expenditure on donation of fixed assets 8180 (8)递延税款Deferred taxes 9181 (9)其他不影响流动资产的费用和损失10182 Other expense & losses not affecting working capital183 小计SUB-TOTAL 12184 2.其他来源：Other sources:185 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186 (less expense) 13187 (2)收回长期投资Realization of long-term investments 14188 (3)减少固定资产Decrease of fixed assets 15189 (4)减少无形资产Decrease of intangible assets 16190 (5)增加长期借款Increase of long-term loans 17191 (6)发行公司债Issuance of debentures 18192 (7)增加其他负债Increase of other liabilities 19193 (8)增加储备基金和企业发展基金Increase of reserve fund and194 enterprise expansion fund 20195 (9)增加资本Increase of capital 21196 (10)增加资本公积Increase of capital surplus 22197 (11)弥补亏损Recovery of loss 23198 小计SUB-TOTAL 25199 流动资金来源合计TOTAL SOURCES OF WORKING CAPITAL 26200 二、流动资金运用APPLICA TIONS OF WORKING CAPITAL201 1.利润分配Distribution of profit202 (1)职工奖励及福利基金Staff and workers’’bonus and welfare fund 27203 (2)储备基金Reserve fund 28204 (3)企业发展基金Enterprise expansion fund 29205 (4)股利Dividends 30206 (5)利润归还所有者投资Profit capitalized on return of owner’’s investments 31207 (6)利润增资Profit reinvestments 32208 小计SUB-TOTAL 34209 2.其他运用Other applications:210 (1)增加固定资产Increase of fixed assets 35211 (2)增加无形资产及其他资产Increase of intangible assets and other assets 36212 (3)增加长期投资Increase of long-term investments 37213 (4)偿还长期借款Repayment of long-term loans 38214 (5)收回公司债Repayment of company debentures 39215 (6)减少其他负债Decrease of other liabilities 40216 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217 (less profit capitalized on return of owner’’s investments)218 (8)减少资本公积Decrease of capital surplus 42219 (9)减少储备基金和企业发展基金Decrease of reseverve fund and220 enterprise expansion fund 43221 小计SUB-TOTAL 45222 流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL 46223 流动资金增加净额NET INCREASE OF WORKING CAPITAL 47224 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━225 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226 流动资金各项目的变动行次金额227 CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT228 ────────────────────────────────────────229 一、流动资产本年增加数INCREASE OF CURRENT ASSETS230 1.现金Cash on hand 48231 2.银行存款Cash in bank 49232 3.有价证券Marketable securities 50233 4.应收票据Notes receivable 51234 5.应收账款Accounts receivable 52235 减：坏账准备Less: Provision for bad debts 53236 6.预付货款Advances to suppliers 54237 7.其他应付款Other receivables 55238 8.待摊费用Prepaid expense 56239 9.存货Inventories 57240 减：存货变现损失准备Less: Provision for loss on realization of241 inventories 58242 流动资产增加净额NET INCREASE OF CURRENT ASSETS 61243 二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES244 1.短期借款Short term loans 62245 2.应付票据Notes payable 63246 3.应付账款Accounts payable 64247 4.应付工资Accrued payroll 65248 5.应交税金Tax payable 66249 6.应付股利Dividends payable 67250 7.预收货款Advances from customers 68251 8.其他应付款Other liabilities 69252 9.预提费用Accrued expense 70253 10.职工奖励及福利基金Staff and workers’’bonus and welfare fund 71254 流动负债增加净额NET INCREASE OF CURRENT LIABILITIES 74255 流动资金增加净额NET INCREASE OF WORKING CAPITAL 75256 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257 ━━━━━━━━━━━━━━━━258 企业名称NAME OF ENTERPRISE259 利润分配表STA TEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION260 ________年度261 会外工02表附表1262 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1263 单位MONETARY UNIT:264 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265 项目行次本年实际上年实际266 ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR267 ────────────────────────────────────────268 净利润Net income 1269 减：职工奖励及福利基金Less: Staff and workers’’bonus and welfare270 fund 2271 储备基金Reserve fund 3272 企业发展基金Enterprise expansion fund 4273 利润转作投资Profit reinvestments 5274 加：年初未分配利润Add: Undistributed profit at beginning of year 7275 已弥补亏损Recovery of loss 8276 可供所有者分配的利润Profit available for distribution to owners 10277 减：已分配股利Less: Dividends declared 11278 其中：中方股利Including: Chinese dividends 12279 外方股利Foreign dividends 13280 利润归还投资Profit capitalized on return of investments 14281 年末未分配利润Undistributed profit at end of year 15282 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283 ━━━━━━━━━━━━━━━━━━284 (企业名称NAME OF ENTERPRISE)285 应交增值税明细表286 STA TEMENT OF V ALUE ADDED TAX PAYABLE287 ______年_____月288 会外工01表附表6289 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.6290 单位MONETARY UNIT:291 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292 项目行次本月数本年累计数293 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT294 ────────────────────────────────────────295 一、应交增值税：V AT payable:296 1.年初未抵扣数(用“－”号反映)297 Amount not yet deducted at beginning of year (Represented by a “－”sign)298 2.销项税额V AT on sales299 出口退税V AT refund for exported goods300 进项税额转出Amount transfer out from301 V AT on purchase302 转出多交增值税Transfer out overpaid V AT303 3.进项税额V AT on purchase304 已交税金V AT paid305 减免税款Tax reduced and exempted306 出口抵减内销产品应纳税额V AT payable on307 domestic sales offset against V AT on purchase for export sales308 转出未交增值税Transfer out unpaid V AT309 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－”310 sign)311 二、未交增值税V AT unpaid312 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－”sign)313 2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－”sign)314 3.本期已交数Amount paid at current period315 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－”sign)316 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317 各行业特有的项目318 (一)外商投资旅游企业：Tourism Enterprises with Foreign319 Investment320 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321 项目ITEMS322 ────────────────────────────────────────323 营业收入：Revenues：324 客房Rooms325 餐饮Food and beverage326 公寓Apartments327 写字楼Office building328 商场Department store329 其他Other330 营业收入合计Total revenues331 营业税金Sales tax332 客房Rooms333 餐饮Food and beverage334 公寓Apartments335 写字楼Office building336 商场Department store337 其他Other338 营业税金合计Total sales tax339 营业成本：Operating cost:340 餐饮成本Food and beverage cost341 商品成本Merchandise cost342 其他成本Other cost343 营业成本合计Total operating cost344 工资及福利：Salaries, wages and employee benefits345 客房Rooms346 餐饮Food and beverage347 公寓Apartments348 写字楼Office building349 商场Department store350 其他Other351 工资及福利合计Total salaries, wages and employee benefits352 营业费用：Operating expense:353 客房Rooms354 餐饮Food and beverage355 公寓Apartments356 写字楼Office building357 商场Department store358 其他Other359 营业费用合计Total operating expense360 营业毛利：Gross Operating Profit by Department：361 客房Rooms362 餐饮Food and beverage363 公寓Apartments364 写字楼Office building365 商场Department store366 其他Other367 各营业部门营业毛利合计Total Gross Operating Profit by Department368 不分配费用：Unallocated expense：369 工资及福利：Salaries, wages and employee benefits:370 行政管理Administrative and general371 市场推广Marketing372 能源维修Energy and maintenance cost373 工资及福利合计Total salaries, wages and employee benefits374 行政管理及公共费用：Ａ&Ｇand public expense375 行政管理Administrative and general376 市场推广Marketing377 能源维修Energy and maintenance cost378 行政管理及公共费用合计Total A&G and public expense379 不分配费用合计Total Unallocated expense380 营业毛利Gross Operation Profit381 非经营费用Fixed charges382 营业利润Operating income383 加：投资收益Add: Investment income384 营业外收入Non-operating revenues385 减：营业外支出Less: Non-operating expense386 加：以前年度损益调整Add: Adjustment of prior year’’s income and expense387 利润总额Income before tax388 减：所得税Income tax389 净利润Net income390 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391 会外旅02表FORM AFT(Tourism)-02392 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393 本期实际Current period’’s actual394 本期预算Current period’’s plan395 上年同期Same period last year396 本年累计current year cumulative397 上年累计Last year cumulative398 百分比% Percentage %399 委托银行收款Collections entrusted to the bank400 预付定金Prepaid deposit401 预收定金Deposit received in advance402 应付工资及福利Accrued Payroll and employee benefits403 (二)外商投资施工企业：Construction Enterprises with Foreign Investment404 1.固定资产及临时设施Fixed assets and temporary installation405 2.临时设施Temporary installation406 3.临时设施摊销Amortization of temporary installation407 4.临时设施净值Net value of temporary installation408 5.临时设施清理Disposal of temporary installation409 6.专项工程Specific construction project410 7.工程结算收入Revenues411 8.工程结算税金Sales tax412 9.工程结算成本Cost of sales413 10.工程结算毛利Gross profit414 11.工程结算利润Income from main operation415 12.会外施01表FORM AFC(Construction)-01416 (三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:417 1.商品销售收入Sales418 2.商品销售收入净额Net sales419 3.商品销售成本Cost of sales420 4.进货费用Purchase expense421 5.商品销售毛利Gross profit422 6.代购代销收入Income from purchase and sales commission423 7.主营业务毛利Gross profit from main operation424 8.销货费用Selling expense425 9.主营业务利润Income from main operation426 10.会外商01表FORM AFC(Commercial)-01427 (四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：428 1.在建开发产品Work in progress429 2.递延出租收入Deferred rental income430 3.经营收入Revenues431 4.经营税金Sales tax432 5.经营成本Operating cost433 6.经营毛利Gross profit434 7.经营利润Income from main operation435 8.非人民币货币经营收入Non-RMB revenues436 9.会外房01表FORM AFR(Real Estate)-01437 (五)外商投资租赁企业Lease Enterprises with Foreign Investment：438 1.预付租赁资产款Advances to lessor439 2.低值易耗品：Low-value consumables440 3.一年内到期的长期投资及长期应收款441 Long-term investments and receivables maturing within one year442 4.应收租赁款Lease payment receivables443 5.未实现租赁收益Unearned lease income444 6.应收转租赁款Sub-lease payment receivables445 7.逾期未收租赁款Lease payment receivables past due446 8.长期投资及长期应收款合计Total long-term investments and long-term receivables 447 9.经营租赁资产Assets under operating lease448 10.经营租赁资产原价Original cost of assets under operating lease449 11.经营租赁资产折旧Depreciation of assets under operating lease450 12.经营租赁资产净值Net value of assets under operating lease451 13.租赁保证金Deposit from lessee452 14.应付转租赁租金Sub-lease payment payables to lessor453 15.营业收入Revenues454 16.利息收入Interest revenues455 17.手续费收入Service fee revenues456 18.营业税金Sales tax457 19.营业支出Operating expenditure458 20.利息支出Interest expense459 21.营业毛利Gross profit460 22.非人民币货币营业收入Non-RMB operating income461 23.会外租01表FORM AFL(Lease)-01462 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment：463 1.主营业务收入Revenues464 2.营业税金Sales tax465 3.营业成本Operating cost466 4.主营业务毛利Gross profit467 5.主营业务利润Income from main operation468 6.会外交01表FORM AFT(Transportation)-01469 (七)外商投资银行：Banks with Foreign Investment：470 1.现金及银行存款Cash on hand and cash in bank471 2.贵金属Precious metal472 3.存放中央银行款项Deposits and required reserve in central bank473 4.存放同业款项Deposits in other banks474 5.存放联行款项Deposits in correspondent banks475 6.拆出资金Loans to other banks476 7.短期贷款Short-term loans477 8.进出口押汇Acceptance of draft under letter of credit for imports and exports 478 9.应收利息Interest receivable479 10.坏账准备Bad debt provision for interest receivable480 11.贴现Discount481 12.中长期贷款Medium or long-term loans482 13.逾期贷款Past due loans483 14.贷款呆账准备Bad debt provision for loan principals484 15.短期存款Short-term deposits485 16.短期储蓄存款Short-term savings deposits486 17.向中央银行借款Borrowings from central bank487 18.同业存放款项Deposit from other banks488 19.联行存放款项Deposit from correspondent banks489 20.拆入资金Loans from other banks490 21.应解汇款Amounts payable on wire transfers received491 22.发行短期债券Issuance of short-term debentures payable492 23.长期存款Long-term deposits493 24.长期储蓄存款Long-term savings deposits494 25.保证金Margin(held by bank in financial transactions)495 26.发行长期债券Issuance of long-term debentures payable496 27.营业收入Revenues497 28.利息收入Interest revenues498 29.金融企业往来收入Revenues from transactions with financial institutions 499 30.手续费收入Service fee revenues500 31.其他营业收入Other operating revenues501 32.营业支出Operating expenditure502 33.利息支出Interest expense503 34.金融企业往来支出Expense from transactions with financial institutions 504 35.手续费支出Service fee expense505 36.营业费用Operating expense506 37.其他营业支出Other operating expenditure507 38.营业税金Sales tax508 39.会外银01表FORM AFB(Bank)-01509 (八)外商投资农业企业Agricultural Enterprises with Foreign Investment：510 1.会外农01表FORM AFA(Agriculture)-01511 (九)外商投资服务企业Service Enterprises with Foreign Investment：512 1.营业收入Revenues513 2.营业税金Sales tax514 3.营业成本Operating cost515 4.营业费用Operating expense516 5.营业毛利Gross profit517 6.会外服01表FORM AFS(Service)-01Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）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Owners 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－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）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V ouchers 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－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）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－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）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－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）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?nbsp;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－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）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－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）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。

财务术语的中英对照

财务术语的中英对照

财务术语的中英对照预览说明:预览图片所展示的格式为文档的源格式展示,下载源文件没有水印,内容可编辑和复制财务术语的中英对照a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记air frame（飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core frame work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core frame work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frame works（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则 17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人。

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）。

财务管理-会计英语专用词汇及术语（中英文版）

财务管理-会计英语专用词汇及术语（中英文版）

财务管理-会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)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 equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 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 mission basis1271 受托代销商品 missioned and sell the goods on a mission 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 stages1301 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 stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 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 loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 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 depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 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 reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible 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 ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine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 payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 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 changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine 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 payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 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 withinone year一年后到期的长期应付Long-term account payable over one year2331 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 reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 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 reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 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 distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 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 welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 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 Conference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 mission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 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 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 ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine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 INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine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 mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 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 pensation 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 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INE STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest ine)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Ine on investment加：营业外收入Add：Non-operating ine 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Ine tax 净利润Net profit 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。

财务管理专业英语单词

财务管理专业英语单词

Topic1：决策：decision-making上市公司：publicly-traded corporations波动、变化的：volatility资本预算：capital budgeting流动负债：current liability产生、繁殖：beget /breed职员：personnel稀释：dilute观念、想法：notion总裁、首席执行官：CEO chief executive officer 发行股票：stock offeringTopic2：拒绝：rebuff整合、调整：align缺点：drawback起诉：sue失职、玩忽职守：malpractice度量、尺寸：dimension学术论文：dissertation先决条件：prerequisite征用、没收：expropriate分歧、差异：divergence奢华的：lavish控股公司：closely held corporation社会福利：social good个人独资企业：sole proprietorship要约收购：tender offer委托-代理关系（代理关系）：principal-agent/agency relationship 股票期权：stock optionsTopic5：本能的、固有的：instinctive先付年金：annuity due吸引人：appealing关于、涉及：pertain to剧烈的、敏锐的：acutely或有要求权股价：contingent claim valuation到期、期满：expire诱惑：enticement偿债基金条款：a sinking fund provision遵守：comply信用债券：debenture年金终值系数：future value interest factor for annuities年金现值系数：present value interest factor for annuitiesTopic6：忽视：disregard概率分布函数：probability distribution function参数：parameter对称的：symmetrical无弹性的：inelastic察觉：discern引起、引发:trigger合理性、可信性：plausibility贝塔系数（β系数）：beta coefficient价格接受者：price taker期后盈余披露：post-earnings announcement drift均值方差有效边际：mean-variance efficient frontiers 套利定价理论(APT):arbitrage pricing theoryTopic7：验证、使有效：validate互不相容的项目：mutually exclusive projects阻止、排除：preclude放弃：forgo制造费用：overhead残余价值：residual value折现回收期：discounted payback period 倾向于：incline to资本限额：capital rationing出错：go awryTopic8：开始进行、继续下去：proceed to收益：proceeds放下、寄存：deposit存款：deposits禁止、阻止：prohibit特权、优先增股权：privilege赋予、赠予：confer期货合约：future contract足够的、充分的：sufficient不愿意：reluctance获得、导出：derive from包销：underwriting随后的、接着发生的：subsequent激励性股票期权：incentive stock option 优先权：preemptive right可转债：convertible debt构成：constituteTopic9：摩擦：friction混合证券：hybrid security风险资本：venture capital认股权证：warrant类期权证券：option-like security 融资租赁：capital lease经营杠杆：operating leverage津贴：subsidy刺激的：provocative。

财务管理中英对照词汇

财务管理中英对照词汇

财务管理英语词汇Financial Management Glossary[ A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X| Y | Z ]AABC存货制度：ABC inventory system Inventory management technique that divides inventory into three groups--A, B, and C, in descending order of importance and level of monitoring, on the basis of the dollar investment in each.偿债能力：Ability to service debts The ability of a firm to make the payments required on a scheduled basis over the life of a debt.同意或否决的方法：Accept-reject Approach The evaluation of capital expenditure proposals to determine whether they meet the firm's minimum acceptance criterion.会计风险：Accounting exposure The risk resulting from the effects of changes in foreign exchange rates on the translated value of a firm's financial statement accounts denominated in a given foreign currency.应付账款管理：Accounts payable management: Management by the firm of the time that elapses between its purchase of raw materials and its mailing payment to the supplier.权责发生制会计：Accrual basis In preparation of financial statements, recognizes revenue at the time of sale and recognizes expenses when they are incurred.应计的费用：Accruals Liabilities for services received for which payment has yet to be made.由自动清算所执行的自动转账：ACH (automated clearinghouse) transfer Preauthorized electronic withdrawal from the payer's account and deposit into the payee's account via a settlement among banks by the automated clearinghouse, or ACH.收购公司：Acquiring company: The firm in a merger transaction that attempts to acquire another firm.经营比率：Activity ratios: Measure the speed with which various accounts are converted into sales or cash--inflows or outflows.代理成本：Agency costs: The costs borne by stockholders to minimize agency problems.积极的筹资战略：Aggressive funding strategy: A funding strategy under which the firm funds its seasonal requirements with short-term debt and its permanent requirements with long-term debt.应收账款账龄分析：Aging of accounts receivable: A credit-monitoring technique that uses a schedule that indicates the percentages of the total accounts receivable balance that have been outstanding for specified periods of time.美国总统证劵托存收据：American depositary receipts (ADRs) : Claims issued by U.S. banks representing ownership of shares of a foreign company's stock held on deposit by the U.S. bank in the foreign market and issued in dollars to U.S. investors.天使资本家: Angel capitalists (angels) : Wealthy individual investors who do not operate as a business but invest in promising early-stage companies in exchange for a portion of the firm's equity.每年债务清理: Annual cleanup: The requirement that for a certain number of days during the year borrowers under a line of credit carry a zero loan balance (that is, owe the bank nothing).年利率: Annual percentage rate (APR) : The nominal annual rate of interest, found by multiplying the periodic rate by the number of periods in 1 year, that must be disclosed to consumers on credit cards and loans as a result of "truth-in-lending laws."年收益率：Annual percentage yield (APY) : The effective annual rate of interest that must be disclosed to consumers by banks on their savings products as a result of "truth-in-savings laws."按年度计算的净现值法：Annualized net present value (ANPV) approach: An approach to evaluating unequal-lived projects that converts the net present value of unequal-lived, mutually exclusive projects into an equivalent annual amount (in NPV terms).年金：Annuity: A stream of equal periodic cash flows, over a specified time period. These cash flows can be inflows of returns earned on investments or outflows of funds invested to earn future returns.即付年金Annuity due: An annuity for which the cash flow occurs at the beginning of each period.合伙契约：Articles of partnership: The written contract used to formally establish a business partnership.转让: Assignment: A voluntary liquidation procedure by which a firm's creditors pass the power to liquidate the firm's assets to an adjustment bureau, a trade association, or a third party, which is designated the assignee.信息不对称: Asymmetric information: The situation in which managers of a firm have more information about operations and future prospects than do investors.授权股份: Authorized shares: The number of shares of common stock that a firm's corporate charter allows it to issue.存货的平均周转期：Average age of inventory: Average number of days' sales in inventory.应收账款的平均收款期: Average collection period: The average amount of time needed to collect accounts receivable.应付账款平均付款期: Average payment period: The average amount of time needed to pay accounts payable.平均税率: Average tax rate: A firm's taxes divided by its taxable income.B资产负债表: Balance sheet: Summary statement of the firm's financial position at a given point in time.破产清算：Bankruptcy: Business failure that occurs when the stated value of a firm's liabilities exceeds the fair market value of its assets.图表法：B ar chart: The simplest type of probability distribution; shows only a limited number of outcomes and associated probabilities for a given event.每股基本盈利: Basic EPS: Earnings per share (EPS) calculated without regard to any contingent securities.基准: Benchmarking: A type of cross-sectional analysis in which the firm's ratio values are compared to those of a key competitor or group of competitors that it wishes to emulate.贝塔系数：Beta coefficient (b): A relative measure of non-diversifiable risk. An index of the degree of movement of an asset's return in response to a change in the market return.一鸟在手理论：Bird-in-the-hand argument: The belief, in support of dividend relevance theory, that investors see current dividends as less risky than future dividends or capital gains.董事会: Board of directors: Group elected by the firm's stockholders and having ultimate authority to guide corporate affairs and make general policy.债券: Bond: Long-term debt instrument used by business and government to raise large sums of money, generally from a diverse group of lenders.债券契约: Bond indenture: A legal document that specifies both the rights of the bondholders and the duties of the issuing corporation.账面价值: Book value: The strict accounting value of an asset, calculated by subtracting its accumulated depreciation from its installed cost.每股账面价值: Book value per share: The amount per share of common stock that would be received if all of the firm's assets were sold for their exact book (accounting) value and the proceeds remaining after paying all liabilities (including preferred stock) were divided among the common stockholders.账面价值加权：Book value weights: Weights that use accounting values to measure the proportion of each type of capital in the firm's financial structure.盈亏临界点分析： Breakeven analysis: Indicates the level of operations necessary to cover all operating costs and the profitability associated with various levels of sales.盈亏临界点现金流量：Breakeven- cash- inflow: The minimum level of cash inflow necessary for a project to be acceptable, that is, NPV > $0.盈亏临界点:Break point: The level of total new financing at which the cost of one of the financing components rises, thereby causing an upward shift in the weighted marginal cost of capital (WMCC).商业风险: Business risk: The risk to the firm of being unable to cover operating costs.C看涨期权: Call option: An option to purchase a specified number of shares of a stock (typically 100) on or before a specified future date at a stated price.提前赎回溢价：Call premium: The amount by which a bond's call price exceeds its par value.赎回价格Call price: The stated price at which a bond may be repurchased, by use of a call feature, prior to maturity.资本：Capital: The long-term funds of a firm; all items on the right-hand side of the firm's balance sheet, excluding current liabilities.资本定价模型：Capital asset pricing model (CAPM) : Describes the relationship between the required return, k s, and the non-diversifiable risk of the firm as measured by the beta coefficient, b.资本预算：Capital budgeting: The process of evaluating and selecting long-term investments that are consistent with the firm's goal of maximizing owner wealth.资本预算过程: Capital budgeting process: Five distinct but interrelated steps: proposal generation, review and analysis, decision- making, implementation, and follow-up.资本性支出:Capital expenditure: An outlay of funds by the firm that is expected to produce benefits over a period of time greater than 1 year.资本收益：C apital gain: The amount by which the sale price of an asset exceeds the asset's initial purchase price.资本市场：Capital market: A market that enables suppliers and demanders of long-term funds to make transactions.资本配额：Capital rationing: The financial situation in which a firm has only a fixed number of dollars available for capital expenditures, and numerous projects compete for these dollars.资本结构：Capital structure: The mix of long-term debt and equity maintained by the firm.资本化租赁: Capitalized lease: A financial (capital) lease that has the present value of all its payments included as an asset and corresponding liability on the firm's balance sheet, as required by Financial Accounting Standards Board (FASB) Standard No. 13. 经营成本: Carrying costs: The variable costs per unit of holding an item in inventory for a specific period of time.收付实现制：Cash basis: Recognizes revenues and expenses only with respect to actual inflows and outflows of cash.现金分红:Cash bonuses: Cash paid to management for achieving certain performance goals.现金预算: Cash budget (cash forecast) : A statement of the firm's planned inflows and outflows of cash that is used to estimate its short-term cash requirements.现金管理中心：Cash concentration: The process used by the firm to bring lockbox and other deposits together into one bank, often called the concentration bank.现金转换周期:C ash conversion cycle (CCC): The amount of time a firm's resources are tied up; calculated by subtracting the average payment period from the operating cycle.现金付款: Cash disbursements: All outlays of cash by the firm during a given financial period.现金折扣: Cash discount: A percentage deduction from the purchase price; available to the credit customer who pays its account within a specified time.现金折扣期: Cash discount period: The number of days after the beginning of the credit period during which the cash discount is available.现金收益: Cash receipts: All of a firm's inflows of cash in a given financial period. 自由浮动：Clearing float: The time between deposit of a payment and when spendable funds become available to the firm.变异系数: Coefficient of variation (CV) : A measure of relative dispersion that is useful in comparing the risks of assets with differing expected returns.商业金融公司: Commercial finance companies: Lending institutions that make only secured loans--both short-term and long-term--to businesses.商业票据: Commercial paper: A form of financing consisting of short-term, unsecured promissory notes issued by firms with a high credit standing.普通股Common stock: The purest and most basic form of corporate ownership. 垂直/同型损益表：Common-size income statement: An income statement in which each item is expressed as a percentage of sales.复利: Compound interest: Interest that is earned on a given deposit and has become part of the principal at the end of a specified period.保守的筹资战略:Conservative funding strategy: A funding strategy under which the firm funds both its seasonal and its permanent requirements with long-term debt.合并：Consolidation: The combination of two or more firms to form a completely new corporation.)连续复利：Continuous compounding: Compounding of interest an infinite number of times per year at intervals of microseconds.连续概率分布:Continuous probability distribution: A probability distribution showing all the possible outcomes and associated probabilities for a given event.控制拨付: Controlled disbursing: The strategic use of mailing points and bank accounts to lengthen mail float and clearing float, respectively.总会计师：Controller: The firm's chief accountant, who is responsible for thefirm's accounting activities, such as corporate accounting, tax management, financial accounting, and cost accounting.传统的现金流模式: Conventional cash flow pattern: An initial outflow followed only by a series of inflows.可转换股票价值: Conversion (or stock) value: The value of a convertible security measured in terms of the market price of the common stock into which it can be converted.转换价格: Conversion price: The per-share price that is effectively paid for common stock as the result of conversion of a convertible security.换股比率:Conversion ratio: The ratio at which a convertible security can be exchanged for common stock.可转换债劵：Convertible bond: A bond that can be changed into a specified number of shares of common stock.可转换优先股：Convertible preferred stock: Preferred stock that can be changed into a specified number of shares of common stock.企业债券: Corporate bond: A long-term debt instrument indicating that a corporation has borrowed a certain amount of money and promises to repay it in the future under clearly defined terms.企业重组: Corporate restructuring: The activities involving expansion or contraction of a firm's operations or changes in its asset or financial (ownership) structure. 企业:Corporation: An artificial being created by law (often called a "legal entity"). 相关:C orrelation: A statistical measure of the relationship between any two series of numbers representing data of any kind.相关系数: Correlation coefficient: A measure of the degree of correlation between two series.资本成本：Cost of capital: The rate of return that a firm must earn on the projects in which it invests to maintain its market value and attract funds.普通股股票成本：Cost of common stock equity, k s: The rate at which investors discount the expected dividends of the firm to determine its share value.长期债务成本：Cost of long-term debt, k i: The after-tax cost today of raising long-term funds through borrowing.发行新的普通股成本：Cost of a new issue of common stock, k n: The cost of common stock, net of under-pricing and associated flotation costs.优先股成本：Cost of preferred stock, k p: The ratio of the preferred stock dividend to the firm's net proceeds from the sale of preferred stock; calculated by dividing the annual dividend, D p, by the net proceeds from the sale of the preferred stock, N p.留存收益成本：Cost of retained earnings, k r: The same as the cost of an equivalent fully subscribed issue of additional common stock, which is equal tothe cost of common stock equity, k s.债券利率：Coupon interest rate: The percentage of a bond's par value that will be paid annually, typically in two equal semiannual payments, as interest.偿债保障比率：Coverage ratios: Ratios that measure the firm's ability to pay certain fixed charges.信贷监控: Credit monitoring: The ongoing review of a firm's accounts receivable to determine whether customers are paying according to the stated credit terms.信用期: Credit period: The number of days after the beginning of the credit perioduntil full payment of the account is due.信用评分: Credit scoring: A credit selection method commonly used with high-volume/small-dollar credit requests; relies on a credit score determined by applying statistically derived weights to a credit applicant's scores on key financial and credit characteristics. (Chapter 14)信用标准:Credit standards: The firm's minimum requirements for extending credit to a customer.信贷条件: Credit terms: The terms of sale for customers who have been extended credit by the firm.债权人控制: Creditor control: An arrangement in which the creditor committee replaces the firm's operating management and operates the firm until all claims have been settled.横向比较分析：Cross-sectional analysis: Comparison of different firms' financial ratios at the same point in time; involves comparing the firm's ratios to those of other firms in its industry or to industry averages累计优先股：Cumulative preferred stock: Preferred stock for which all passed (unpaid) dividends in arrears, along with the current dividend, must be paid before dividends can be paid to common stockholders.流动资产：Current assets: Short-term assets, expected to be converted into cash within 1 year or less.流动负债：Current liabilities: Short-term liabilities, expected to be paid within 1 year or less.现行汇率法：Current rate (translation) method: Technique used by U.S.-based companies to translate their foreign-currency-denominated assets and liabilities into dollars, for consolidation with the parent company's financial statements, using the exchange rate prevailing at the fiscal year ending date (the current rate).流动比率：Current ratio: A measure of liquidity calculated by dividing the firm's current assets by its current liabilities.D债务资本: Debt capital: All long-term borrowing incurred by a firm, including bonds.资产负债率:Debt ratio: Measures the proportion of total assets financed by the firm's creditors.拥有资产所有权的债权人：Debtor in possession (DIP) : The term for a firm that files a reorganization petition and then develops, if feasible, a reorganization plan. 财务杠杆作用程度：Degree of financial leverage (DFL) : The numerical measure of the firm's financial leverage.负债程度：Degree of indebtedness: Measures the amount of debt relative to other significant balance sheet amounts.经营杠杆作用程度：Degree of operating leverage (DOL) : The numerical measure of the firm's operating leverage.全部杠杆作用程度：Degree of total leverage (DTL) : The numerical measure of the firm's total leverage.折旧年限:Depreciable life: Time period over which an asset is depreciated.折旧:Depreciation: The systematic charging of a portion of the costs of fixed assets against annual revenues over time.衍生金融证劵：Derivative security: A security that is neither debt nor equity but derives its value from an underlying asset that is often another security; called "derivatives," for short.稀释的每股盈利：Diluted EPS: Earnings per share (EPS) calculated under the assumption that all contingent securities that would have dilutive effects are converted and exercised and are therefore common stock.稀释股权：Dilution of ownership: Occurs when a new stock issue results in each present shareholder having a claim on a smaller part of the firm's earnings than previously.直接租赁：Direct lease: A lease under which a lessor owns or acquires the assets that are leased to a given lessee.贴现：Discount: The amount by which a bond sells at a value that is less than its par value.贴息贷款:Discount loans: Loans on which interest is paid in advance by being deducted from the amount borrowed.贴现现金流量: Discounting cash flows: The process of finding present values; the inverse of compounding interest.可分散的风险：Diversifiable risk: The portion of an asset's risk that is attributable to firm-specific, random causes; can be eliminated through diversification. Also called unsystematic risk.Divestiture: The selling of some of a firm's assets for various strategic reasons.股利无关论:Dividend irrelevance theory: Miller and Modigliani's theory that in a perfect world, the firm's value is determined solely by the earning power and risk of its assets (investments) and that the manner in which it splits its earnings stream between dividends and internally retained (and reinvested) funds does not affect this value.股利支付率:Dividend payout ratio: Indicates the percentage of each dollar earned that is distributed to the owners in the form of cash. It is calculated by dividing the firm's cash dividend per share by its earnings per share.每股股息:Dividend per share (DPS) : The dollar amount of cash distributed during the period on behalf of each outstanding share of common stock.股利政策: Dividend policy: The firm's plan of action to be followed whenever a dividend decision is made.股利再投资计划:Dividend reinvestment plans (DRIPs) : Plans that enable stockholders to use dividends received on the firm's stock to acquire additional shares--even fractional shares--at little or no transaction cost.股利相关论:D ividend relevance theory: The theory, advanced by Gordon and Lintner, that there is a direct relationship between a firm's dividend policy and its market value.股利: Dividends: Periodic distributions of earnings to the stockholders of a firm. 双重征税: Double taxation: Occurs when the already once-taxed earnings of a corporation are distributed as cash dividends to stockholders, who must pay taxes on them.杜邦公式: DuPont formula: Multiplies the firm's net profit margin by its total asset turnover to calculate the firm's return on total assets (ROA).杜邦分析体系: DuPont system of analysis: System used to dissect the firm's financial statements and to assess its financial condition.E每股盈利:Earnings per share (EPS) : The amount earned during the period on behalf of each outstanding share of common stock, calculated by dividing the period's total earnings available for the firm's common stockholders by the number of shares of common stock outstanding.息税前利润与每股收益分析方法:EBIT-EPS approach: An approach for selecting the capital structure that maximizes earnings per share (EPS) over the expected range of earnings before interest and taxes (EBIT).经济风险：Economic exposure: The risk resulting from the effects of changesin foreign exchange rates on the firm's value.经济订货量(批量)模型: Economic order quantity (EOQ) model: Inventory management technique for determining an item's optimal order size, which is the size that minimizes the total of its order costs and carrying costs.经济增加值：Economic value added (EVA®): A popular measure used by many firms to determine whether an investment contributes positively to the owners' wealth; calculated by subtracting the cost of funds used to finance an investment from its after-tax operating profits.有效(真实)年率:Effective (true) annual rate (EAR) : The annual rate of interest actually paid or earned.实际利率: Effective interest rate: In the international context, the rate equal to the nominal rate plus (or minus) any forecast appreciation (or depreciation) of a foreign currency relative to the currency of the MNC parent.有效市场: Efficient market: A market that allocates funds to their most productive uses as a result of competition among wealth-maximizing investors that determines and publicizes prices that are believed to be close to their true value; a market with the following characteristics: many small investors, all having the same information and expectations with respect to securities; no restrictions on investment, no taxes, and no transaction costs; and rational investors, who view securities similarly and are risk-averse, preferring higher returns and lower risk.有效市场假设：Efficient-market hypothesis: Theory describing the behavior of an assumed "perfect" market in which (1) securities are typically in equilibrium, (2) security prices fully reflect all public information available and react swiftly to new information, and, (3) because stocks are fairly priced, investors need not waste time looking for mis-priced securities.有效组合:Efficient portfolio: A portfolio that maximizes return for a given level of risk or minimizes risk for a given level of return.期末现金Ending cash: The sum of the firm's beginning cash and its net cash flow for the period.股本:Equity capital: The long-term funds provided by the firm's owners, the stockholders.职业道德：Ethics: Standards of conduct or moral judgment.欧元Euro: A single currency adopted on January 1, 1999 by 12 of the 15 EU nations, who switched to a single set of euro bills and coins on January 1, 2002.欧洲债券:Eurobond: An international bond that is sold primarily in countries other than the country of the currency in which the issue is denominated.欧洲债券市场：Eurobond market: The market in which corporations and governments typically issue bonds denominated in dollars and sell them to investors located outside the United States.欧元市场:Eurocurrency market: International equivalent of the domestic money market.欧洲货币市场: Eurocurrency markets: The portion of the Euro-market that provides short-term, foreign-currency financing to subsidiaries of MNCs.欧洲股市:Euro-equity market: The capital market around the world that deals in international equity issues; London has become the center of Euro-equity activity. 欧洲资本市场：Euro-market: The international financial market that provides for borrowing and lending currencies outside their country of origin.欧洲开放市场:European Open Market: The transformation of the European Union into a single market at year-end 1992.欧洲共同体：European Union (EU) : A significant economic force currently made up of 15 nations that permit free trade within the union.除息股利日：Ex dividend: Period, beginning 2 business days prior to the date of record, during which a stock is sold without the right to receive the current dividend.过剩的现金余额:Excess cash balance: The (excess) amount available for investment by the firm if the period's ending cash is greater than the desired minimum cash balance; assumed to be invested in marketable securities.超额累积收益税: Excess earnings accumulation tax: The tax the IRS levies on retained earnings above $250,000 when it determines that the firm hasaccumulated an excess of earnings to allow owners to delay paying ordinary income taxes on dividends received.汇率风险:Exchange rate risk: The danger that an unexpected change in the exchange rate between the dollar and the currency in which a project's cash flows are denominated will reduce the market value of that project's cash flow; the risk caused by varying exchange rates between two currencies.认购(或期权)价格：Exercise (or option) price: The price at which holders of warrants can purchase a specified number of shares of common stock.期望理论:Expectations theory: The theory that the yield curve reflects investor expectations about future interest rates; an increasing inflation expectation results in an upward-sloping yield curve, and a decreasing inflation expectation results in a downward-sloping yield curve .预期回报率: E xpected return, ˆ [[kbar]]: The return that is expected to be earned on a given asset each period over an infinite time horizon.预期回报价值: Expected value of a return (k w) : The most likely return on a given asset.延期支付：Extension: An arrangement whereby the firm's creditors receive payment in full, although not immediately.外部融资需要：External financing required ("plug" figure) : Under the judgmental approach for developing a pro forma balance sheet, the amount of external financing needed to bring the statement into balance.外界预测: External forecast: A sales forecast based on the relationships observed between the firm's sales and certain key external economic indicators.额外红利:Extra dividend: An additional dividend optionally paid by the firm if earnings are higher than normal in a given period.F代理商：Factor: A financial institution that specializes in purchasing accounts receivable from businesses.应收账款让售：Factoring accounts receivable: The outright sale of accounts receivable at a discount to a factor or other financial institution.联邦基金:Federal funds: Loan transactions between commercial banks in which the Federal Reserve banks become involved.理财：Finance: The art and science of managing money.资金租赁:financial (or capital) lease: A longer-term lease than an operating lease that is noncancelable and obligates the lessee to make payments for the use of an asset over a predefined period of time; the total payments over the term of the lease are greater than the lessor's initial cost of the leased asset.财务会计准则委员会：Financial Accounting Standards Board (FASB) : The accounting profession's rule-setting body, which authorizes generally accepted accounting principles (GAAP).盈亏临界点：Financial breakeven point: The level of EBIT necessary to just cover all fixed financial costs; the level of EBIT for which EPS = $0.金融机构: Financial institution: An intermediary that channels the savings of individuals, businesses, and governments into loans or investments.财务杠杆乘数: Financial leverage multiplier (FLM) : The ratio of the firm's total assets to its common stock equity.财务杠杆:F inancial leverage: The potential use of fixed financial costs to magnify the effects of changes in earnings before interest and taxes on the firm's earnings per share.财务经理: Financial manager: Actively manages the financial affairs of any type of business, whether financial or nonfinancial, private or public, large or small, profit-seeking or not-for-profit.金融市场: Financial markets: Forums in which suppliers of funds and demanders of funds can transact business directly.金融合并:Financial merger: A merger transaction undertaken with the goal of restructuring the acquired company to improve its cash flow and unlock its hidden value. 财务规划流程： Financial planning process: Planning that begins with long-term, or strategic, financial plans that in turn guide the formulation of short-term, or operating, plans and budgets.财务风险:Financial risk: The risk to the firm of being unable to cover required financial obligations (interest, lease payments, preferred stock dividends).金融服务业:Financial services: The part of finance concerned with the design and delivery of advice and financial products to individuals, business, and government.。

财务管理-财务英语英汉对照表(专业名词术语参照) 精品

财务管理-财务英语英汉对照表(专业名词术语参照) 精品

return on total asset收益率return on stockholders’ equity股东产权收益率return on mon stock equity普通股产权收益率return on sales销售收益率return on investmentracial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D pany研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random variancerange全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate cutting费率削减rate fixing费率核定rate of discount，rate of interest利率rate of return on investmentrate of return on sales销售收益率rate of return on equityrate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制，rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net ine to net sales净收益对销售净额比率ratio of net ine to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运real实物的，实际的，不动产的，房地产的real cost实物成本，房地产，real estate agent不动产经纪人real estate ine不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate portfolio不动产组合投资real ine实际收入，实际收益real investmentrealizabilityrealizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realized gain or loss已实现损益realized value变现价值real national ine实际国民收入real personal disposable ine个人可支配的实际收入real propertyreal-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate，rebate card回扣信用卡rebudgeting重编预算recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables financing应收款项融通资金receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，recession衰退reciprocal account相互reciprocal allocation method相互分配法，相互分摊法reciprocal buying，互买reciprocal holdings相互控股reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amountrecovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额可赎回债券redeemable preferred stock，偿还redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount，rediscount rate转贴现率，redistributed cost再分配成本redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport，referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bondregistered bookkeeper注册薄记师registered business programmer注册企业程序师registered capitalregister of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of pany公司注册管理局registration登记，注册registration statement申请上市注册报表regression coefficient回归系数regressive tax递减税，regular auditregular dividend正常股利regular ine固定收入，regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付，reinvestment再投资reinvestment privilege再投资特权related cost关联成本related fund关联基金，relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性reliability ，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免，remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，reorder cost，再订货成本reorder point订货点，reorder quantity订货量reorganization，reorganization bond公司改组债券reorganization plan公司改组计划，repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement valuerepledge转押replevin归还产权repo再回购协议report ，report form报告式reporting currency报告货币reporting objectives报告目标reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额requisition，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and developmentresearch and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual ine剩余收益额resolution决议resource资源，资财resource allocationresource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail price零售价，retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained ine 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retirement退役，报废；，还本；退休retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive pay追补工资return报酬，收益；，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回资本收益，，return on mon equity普通股产权资本收益率return on equity 产权资本收益率return on investment，return on sales销售收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，；岁入，revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse ine tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving fund周转金reward，报酬right权利，，right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of executionright of first refusal第一拒绝权right of lienright of offset抵消权right of recourse追索权right of subrogation取代债权，取代追索权right of wayrights letter购股权证书rights on附权，附认购新股权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysisrisk and return relationship风险和收益地关系risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk manager风险经理，risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rollover转期rotation of auditor审计师轮换rotation of capital，rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法runrunning ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。

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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财务管理专业术语中英对照
1.财务管理Financial Management
2.上市（公众）公司Publicly-held Company
3.合伙企业Partnership
4.独资企业Sole Proprietorship
5.企业价值最大化The Maximization of Enterprise Value
6.价值管理Value Management
7.公司价值Firm Value
8.负债价值Debt Value
9.资产价值Asset Value
10.利益相关者Stakeholder
11.股东Stockholder
12.所有权与管理权分离Separation of Ownership and Management
13.委托代理问题Principal-Agent Problem
14.董事会Board of Director
15.有限责任Limited Liability
16.公司章程Articles of Incorporation
17.股东权益S tokeholds’ Equity
18.股票发行Stock Offering
19.普通股Common Stock
20.优先股Preference Stock; Preferred Stock
21.债权人Creditor
22.首席执行官Chief Executive Officer，CEO
23.首席财务官Chief Financial Officer，CFO
24.财务副总裁Vice President of Finance
25.司库Treasurer
26.总会计师Controller
27.财务报表Financial Statements
28.资产负债表Balance Sheet
29.损益表Income Statement
30.现金流量表Cash Flow Statement
31.复利Compound Interest
32.现值Present Value
33.终值Future Value
34.年金Annuity
35.后付年金Ordinary Annuity
36.先付年金Annuity Due
37.延期年金Deferred Annuity
38.永续年金Perpetual Annuity
39.风险报酬Risk Premiums
40.违约风险Default Risk
41.市场收益率Market Return, RM
42.方差Variance
43.标准差Standard Deviation
44.系统风险Systematic Risk
45.非系统风险Unsystematic Risk
46.最低报酬率Hurdle Rate
47.资本资产定价模型Capital Asset Pricing Model, CAPM
48.贝塔系数Beta Coefficient, β
49.边际资金成本Marginal Cost of Capital，MCC
50.净现值Net Present Value，NPV
51.净现值率Net Present Value Rate，NPVR
52.内含报酬率Internal Rate of Return，IRR
53.获利指数Profitability Index，PI
54.投资回收期Payback Period，PP
55.平均报酬率Average Rate of Return，ARR
56.投资利润率Return on Investment, ROI
57.机会成本Opportunity Cost
58.相关成本Relevance Cost
59.沉没成本Sunk Cost
60.资金成本Cost of Funds
61.加权平均资本成本Weighted Average Cost of Capital，WACC
62.经营杠杆Operating Leverage
63.财务杠杆Financial Leverage
64.综合杠杆Comprehensive Leverage / Total Leverage
65.营运资金Working Capital
66.流动资产Current Asset
67.流动负债Current Liability
68.经济订货批量Economic Order Quantity, EOQ
69.资本预算Capital Budgeting
70.筹资组合Financing Mix
71.资本结构Capital Structure
72.负债与股票的组合Mix of Debt and Equity
73.融资租赁Financial Leasing
74.股利政策Dividend Policy
75.现金股利Cash Dividend
76.股票股利Stock Dividend
77.股利支付率Dividend-Payout Ratio
78.股票回购Stock Repurchase
79.股票分割Share Split
80.市净率Book-to-Market Ratio
81.市盈率Price-Earnings Ratio, P/E
82.账面收益率Book rate of Return
83.自由现金流量Free Cash Flow, FCF
84.小盘股Small-Cap Stocks
85.大盘股Large-Cap Stocks
86.蓝筹股Blue-Chip Stocks
87.成长股Growth Stock
88.绩优股Income Stock。

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