财务英语字典(C)
财务英语词汇
一、资产类Assets一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。
财务英语基础词汇表(DOC 39页)
财务英语基础词汇表(DOC 39页)A----BA/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard IndustrialClassification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business Investment Corporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂。
财务术语C
财务术语 C保本信托基金 guaranteed unit trust保本产品 capital preservation product保本证 Capital Protected Instrument (CPI)保值公债【中国内地】 Public Debt (Inflation-Linked Subsidy) Treasury 【Mainland China】保留意见 qualified opinion保管人 custodian保障安排 security arrangement《保障投资者条例》 Protection of Investors Ordinance保险业监理专员 Commissioner of Insurance保险业监理处 Office of the Commissioner of Insurance保荐人 sponsor《保荐人标准守则》 Model Code for Sponsors《保荐人声明》 Sponsor's Declaration保荐经纪 sponsoring broker保证 warranty保证人 guarantor保证金 margin保证金客户 margin client保证金保险范围比率 margin coverage ratio保证金借贷活动 margin financing保证金价值 margin value保证金证券交易户口 Margin Securities Trading Account保证金融资 margin financing保证基金 Guarantee Fund「保护偿付」规则【期权】 Payout-Protection Rule【options】信心保证书 comfort letter信用评级 credit rating信息交流 exchange of information信托人 trustee信贷 credit信贷风险 credit risk信贷评级 credit rating信贷管制 credit control信贷紧缩 credit squeeze信贷额度* credit limit前收市价 previous closing price《宣誓及声明条例》 Oaths and Declarations Ordinance客户户口 client account客户身分规则【证监会】 Client Identity Rule【SFC】客户服务器结构 client server architecture客户协议书/合约 client's agreement客户按金 client margin待转名股份 "street name" share certificate后备资料复原软件 file backup-restore macro后备联线通讯线路 backup interactive line后进先出 last in, first out (LIFO)后勤办公室 back office恒生100 Hang Seng 100 (HS100)恒生中国内地流通指数 Hang Seng Mainland Freefloat Index (HSMLFI) 恒生中国内地综合指数 Hang Seng Mainland Composite Index (HSMLCI)恒生中国企业指数（恒生国企指数） Hang Seng China Enterprises Index (HSCEI)恒生亚洲指数 Hang Seng Asia Index (HSAI)恒生指数 Hang Seng Index (HSI)恒生香港大型股指数 Hang Seng HK LargeCap Index (HSHKLI)恒生香港小型股指数 Hang Seng HK SmallCap Index (HSHKSI)恒生香港中型股指数 Hang Seng HK MidCap Index (HSHKMI)恒生香港中资企业指数（中资企业指数） Hang Seng China-Affiliated Corporations Index (HSCCI)恒生香港流通指数 Hang Seng HK Freefloat Index (HSHKFI)恒生香港综合指数 Hang Seng Hong Kong Composite Index (HSHKCI)恒生伦敦参考指数 Hang Seng London Reference Index (HSLRI)恒生流通50 Hang Seng Freefloat 50恒生流通中国内地25 Hang Seng Freefloat Mainland 25恒生流通香港25 Hang Seng Freefloat HK 25恒生流通综合指数 Hang Seng Freefloat Composite Index (HSFCI)恒生信息科技指数 Hang Seng IT Index (HSITI)恒生信息科技组合指数 Hang Seng IT Portfolio Index (HSITP)恒生综合指数 Hang Seng Composite Index (HSCI)恒生/富时亚洲大企业指数 FTSE/Hang Seng Asiatop Index恒生/富时亚洲分类指数 FTSE/Hang Seng Asian Sector Indexes恒生/富时指数系列 FTSE/Hang Seng Indexes恒指服务有限公司 HSI Services Limited恒指国际有限公司 HSI International Limited恒指期货 Hang Seng Index Futures恒指期权 Hang Seng Index Options恢复买卖 resumption of trading持有成本 cost of carry持股人的.分布情况 spread of holders持仓 position持仓上限 / 限额 position limit持仓比例 position ratio《持仓限额及大额未平仓合约的申报规定指引》【证监会】 Guidance Note on Position Limits and Large Open Position Reporting Requirements【SFC】持仓限额比率 position limit ratio持仓风险调整 position ris。
财务英语词汇
财务英语2008-03-07 11:02:46会计科目中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier's cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 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 assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable财务英语(二)2008-03-07 11:05:11217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year 2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund 314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries 奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing 运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmentChart of AccountsChinese B.E.现金Cash on Hand银行存款Cash in Bank其他货币资金Other Monetary Funds短期投资Short-Term Investments短期投资跌价准备Reserve against Price Decline of Short-Term Investments 应收票据Notes Receivable应收股利Dividends Receivable应收利息Interests Receivable应收帐款Accounts Receivable坏帐准备Provision for Bad Debts预付帐款Prepayments应收补贴款Grant-in-Aid Receivable其他应收款Other Receivables在途物资Materials in Transit原材料Materials and Supplies包装物Containers低值易耗品Low-Priced and Perishable Articles库存商品Goods in Stock委托加工物资Customers' Materials to Be Processed委托代销商品Consignment-out受托代销商品Consignment-in存货跌价准备Reserve for Inventory Price Decline分期收款发出商品Merchandise Shipped on Installment sales 待摊费用Prepaid Expense长期股权投资Long-Term Investments in Stock Ownership 长期债权投资Long-Term Investments in Claimable Assets长期投资减值准备Reserve for Depreciation of Long-Term Investments 固定资产Fixed Assets累计折旧Accumulated Depreciation工程物资Engineering Material在建工程Construction in Progress固定资产清理Disposal of Fixed Assets无形资产Intangible Assets开办费Organization Expense长期待摊费用Long-Term Prepaid Expense待处理财产损益Property Losses and Gains in Suspense短期借款Short-Term Loans应付票据Notes Payable应付帐款Accounts Payable预收帐款Advance Received代销商品款Consignment-in应付工资Accrued Payroll应付福利费Welfare Expense Payable应付股利Dividends Payable应交税金Taxes Payable其他应交款Other Payables其他应付款Other Accrued Payable预提费用Withdrawal in Advance长期借款Long-Term Loans应付债券Depentures Payable长期应付款Long-Term Payables递延税款Deferred Tax住房周转金Housing Revolving Fund股本Capital Stock资本公积Capital Surplus盈余公积Surplus本年利润Current Year Net Income利润分配Profit Distribution生产成本Costs of Production制造费用Manufacturing Expenses主营业务收入Income from Main Operation 主营业务成本Costs of Main Operation其他业务收入Income from Other Operations 其他业务支出Other Business Expenditure营业外收入Non-Operating Income营业外支出Non-Operating Expenses投资收益Investment Income补贴收入Subsidies营业费用Operating Expenses管理费用General and Administrative Expense财务费用Financial Expenses主营业务税金及附加Main Operation Tax and Additional Expenses折扣与折让Discounts and Allowances所得税Income Tax存货跌价损失Loss on Decline in Price of Inventories以前年度损益调整Adjustment to Prior Year's Income and Expense税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）差别关税（Differential Duties）差价关税（Variable Import Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本（Cost）出厂价格（Cost Price）初级产品（Primary Commodity）初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）出口动物产品检疫（Quarantine of Export Animal products）出口管制（Export Contral）出口税（Export Duty）出口退税（Export Rebates）出口信贷（Export Finance）出口限制（Export Restriction）出口信贷国家担保制（Export credit Guarantee)出口许可证（Export Licence）储备货币（Reserve Carreacy）处于发展初级阶段（In the Early Etages of Development）处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products）船舶（Vessel）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）单方面转移收支（Balance of Unilateral Transfers）动物产品（Animal Product）多种汇率（Multiple Rates of Exchange）反补贴税（Counter Vailing Duties）反倾销（Anti-Dumping）反倾销税（Anti-dumping Duties）关税（Customs Duty）关税和贸易总协定（The General Agreement On Tariffs And Trade）关税合作理事会（Customs Co-operation Council）关税减让（Tariff Concession）关税配额（Tariff Quota）关税升级（Tariff Escalation）关税水平（Tariff Level）关税税则（Tariff）关税同盟（Customs Union）关税和贸易总协定秘书处（Secretariat of GATT）规费（Fees）国际价格（International Price）约束税率（Bound Rate)自主关税（Autonomous Tariff)最惠国税率（The Most-favoured-nation Rate of Duty）优惠差额（Margin of Preference)优惠税率（Preferential Rate)有效保护率（Effective Vate of Protection)中英文资产负债表资产ASSETS流动资产：CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securities应收票据Notes receivable应收账款Accounts receivable减：坏账准备Less：Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories减：存货变现损失准备Less：Provision for loss on realization of inventories一年内到期的长期投资Long-term investments maturing within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资：LONG TERM INVESTMENTS长期投资Long-term investments一年以上的应收款项Receivables collectable after one year。
财务英语词典_财务术语中英文对照
财务英语词典_财务术语中英文对照A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulativedividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书。
财务英语词典.doc
A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损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adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水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保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》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保护投资协定》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保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行。
财务英语词汇表(A-G)
财务英语词汇英汉对照表(A-G)AAbandoned asset 废弃资产Abandonment decision 废弃决策Abandonment stage 废弃阶段Abandonment value 废弃价值Abatement 减免、冲销Abatement of taxes 减税、退税Abbreviated accounts 简式会计报ABC system(of inventory control)分级存货控制制度Ability to pay taxation 纳税能力Ability to service debts 偿债能力Abnormal cost 异常成本Abnormal depreciation 异常折旧Abnormal gain 异常利得、异常收益Abnormal loss 异常损失Abnormal shrinkage 异常盘亏Abnormal spoilage 异常损耗Abnormal yield curve 异常收益率曲线About of circa 大约About par 超过票面值Above the line 线上项目Abscond 潜逃Absolute amount 绝对数，绝对金额Absolute cost advantage 绝对成本优势Absolute endorsement 绝对背书Absolute fixed cost 绝对固定成本Absolute insolvency 绝对无力偿付Absolute interest 绝对权益Absolute priority 绝对优先求偿权Absolute liability 绝对赔偿责任Absolute title 绝对产权Absolute value 绝对值Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Acceptable reliability level 可接受的可靠性程度Acceptance 承兑、已承兑票据、验收Acceptance bank 汇票承兑银行Acceptance bill 承兑汇票Acceptance commission 承兑佣金，承兑手续费Acceptance corporation 汇票承兑公司Acceptance credit 承兑信用Acceptance financing 已承兑汇票筹资Acceptance for honour 承兑拒付汇票Acceptance letter of credit承兑信用证Acceptance market 票据市场，汇票贴现市场Acceptance of bribes 受贿Acceptance of the bid 中标，得标Acceptance on security 财产担保承兑Acceptance payable 应付承兑汇票Acceptance receivable 应收承兑汇票Acceptance register 承兑汇票登记薄Acceptance sampling 验收抽样Acceptance supra protest 承兑拒付汇票Accepted bill 已承兑汇票Accepting house 汇票承兑银行Acceptor 承兑人，验收人Acceptor supra protect 代替承兑人Accept-reject decision 采纳或不采纳决策Access code 联网密码Accession 财产增值Accessory contract 附属合同Access privileges 入库权，入网权Access time 存取时间、连通时间Accidental cost 偶然成本，偶生成本Accidental loss 意外损失Accident insurance 事故保险Accommodation 融通Accommodation acceptance 融通承兑Accommodation bill 融通汇票Accommodation charge 融通欠帐Accommodation endorsement 融通背书Accommodation paper 融通票据Accommodation purchase 融通进货Accommodator 融通汇票背书人Accord and satisfaction 和解和清偿Account 帐户Accounts 帐薄、报表，帐单，记帐Accountability 会计责任Accountable officer 会计官员，出纳官员Account analysis帐户分析Accountancy 会计Account bodies 会计团体Accountancy profession 会计职业，会计专业Accountant 会计师Assistant accountant 助理会计师Accountant general 总会计师、总会计Account in charge 主管会计师Accountant’s compilation report 会计师得编辑报告Accountant’s database 会计师数据库Accountant’s department 会计处，会计部门Accountant’s fees 会计师公费Accountant’s firm 会计事务所Accountant for the public interest 公众利益会计师，无偿服务会计师Accountant’s legal liability 会计师法律责任Accountant’s lien 会计师留置权Accountant’s opinion 会计师意见书Accountant’s report会计师报告Accountant’s responsibility 会计师职责Accountants world 会计师世界网站Account balance 帐户余额Account bill 帐单Account books 会计帐薄Account classification 帐户分类表Account clerk 帐务员Account code 账号代码Account current 往来帐户，往来帐单Account day 结算日Account form 帐户式Accounting 会计，会计学Accounting and tax database 会计和税务数据库Accounting associations 会计协会Accounting assumption 会计假定，会计假设Accounting bases 会计基础Accounting basis 会计基本方法Accounting changes 会计变更Accounting clusters 会计制度群体，会计群体 会计师职业网站Accounting computer 会计电子计算机Accounting concepts 会计概念Accounting consultation 会计咨询Accounting consultant 会计咨询师Accounting control 会计控制Accounting convention 会计常规，会计惯例Accounting corporation 会计公司Accounting cost 会计成本，记帐成本Accounting criteria 会计标准Accounting cushion 会计收益低估Accounting cycle 会计循环Accounting data 会计数据Accounting database 会计数据库Accounting data processing 会计数据处理Accounting department 会计部门Accounting dictionary 会计词典Accounting directives 会计指令Accounting disclosure 会计数据公开，会计披露Accounting doctrine 会计信条Accounting document 会计凭证Accounting Education Web 会计教育互联网Accounting elements 会计要素Accounting encyclopedias 会计百科全书Accounting entity会计主体，会计个体Accounting entity postulate 会计主体假设，会计个体假设Accounting entity theory 会计个体论Accounting entry 会计分录Accounting equation 会计等式Accounting errors 会计差错Accounting estimate 会计估计Accounting ethics 会计道德Accounting event 会计事项Accounting evidence 会计凭证，会计证据Accounting exposure 会计风险暴露Accounting files 会计档案Accounting firm 会计师事务所Accounting firm development 会计师事务所发展中心Accounting firm merger 会计师事务所兼并Accounting fraud 会计欺诈Accounting function 会计职能Accounting hall of fame 会计名人堂Accounting harmonization 会计协调Accounting history 会计史Accounting identity会计恒等Accounting income 会计收益，帐面收益Accounting information 会计资料，会计信息Accounting information system 会计信息系统Accounting internationalization 会计国际化Accounting journals 会计期刊Accounting legislation 会计立法，会计法规Accounting manual 会计手册Accounting measurement 会计计量Accounting methods 会计方法Accounting model 会计模式Accounting net 会计互联网Accounting objective 会计目标Accounting on line 在线会计，联网会计Accounting partner 会计伙伴Accounting period 会计期Accounting period postulate 会计假设Accounting plan 会计方案Accounting policies 会计政策Accounting postulate 会计假设Accounting practice 会计实物，会计惯例Accounting price 会计价格，记帐价格Accounting principle 会计原则Accounting procedures 会计程序Accounting process 会计过程Accounting profession 会计职业，会计专业Accounting profession organization 会计专业机构Accounting profit 会计利润Accounting rate of return 会计收益率Accounting ratio 会计比率Accounting records会计记录，会计薄记Accounting reform 会计改革Accounting regulation 会计规章，会计条例Accounting report 会计报告Accounting research network 会计研究网Accounting rules 会计规则Accounting scandal 会计丑闻Accounting service 会计服务Accounting software 会计软件Accounting software package 会计软件组合程序Accounting software shop 会计软件商店Accounting standardization 会计标准化Accounting standard 会计标准，会计准则Accounting system 会计制度Accounting technique 会计技术Accounting technology 电子会计技术Accounting technologist 电子会计技术师Accounting terminology 会计名词Accounting textbook publisher 会计教材出版商Accounting theory 会计理论Accounting thought 会计思想Accounting transaction 会计业务，会计帐务Accounting unit 会计单位Accounting valuation 会计计价Accounting year 会计年度Account in transit 未达帐项Account note 帐单Account number 帐户编号，账号Accounts 会计帐薄，会计报表Account sales 承销清单，承销报告单Accounts payable 应付帐款Accounts payable payment period应付帐款付款期Accounts payable subsidiary ledger 应付帐款辅助分类帐Accounts receivable 应收帐款Accounts receivable aging schedule 应收帐款帐龄分析表Accounts receivable assigned 已转让应收帐款Accounts receivable collection period 应收帐款收帐期Accounts receivable cost 应收帐款成本Accounts receivable discounted 已贴现的应收帐款Accounts receivable financing 应收帐款筹资，应收帐款融资Accounts receivable management 应收帐款管理Accounts receivable subsidiary ledger 应收帐款的辅助分类帐Accounts receivable turnover 应收帐款周转率，应收帐款周转次数Account stated 已承认的帐项Account title 帐户名称Accredit 开出信用证Accredited business valuation 授权企业估价专业人Accredited valuation analyst 授权估价分析师Accreditee 信用证收益人Accrediter 信用证申请人Accretion 增殖Accrual 应计Accrual basis accounting 应计制会计，权责发生制会计Accrual concept 应计概念Accrual date 应收应付日期Accrued account 应计帐户Accrued expense 应计费用Accrued income 应计收益Accrued interest 应计利息Accrued items 应计项目Accrued payable 应计应付款项Accrued receivable 应计应收项目Accrued rent 应计租金Accrued revenue 应计收入Accrued wages 应计工资Accumulated amortization 累计摊销，无形资产的冲销帐户Accumulated deficit(loss) 累进亏损Accumulated depletion 累计折耗Accumulated depreciation 累计折旧Accumulated dividend 累计股利Accumulated earnings 累计盈余，累计收益Accumulated earning tax 累计盈余税，累计收益税Accumulated fund 累计基金Accumulated income 累计收益Accumulated profit 累计利润Accumulation account 累计帐户Accumulation 累积，累计Accumulation factor 累计系数Accumulation shares 累计股份Accumulation trust 累计信托基金Accumulative dividends 累计股利Accumulative sinking fund 累计偿债基金Accurate presentation 正确反映，准确反映Acid test 酸性试验，资产流动性测试Acid test ratio 酸性试验比率Acknowledgement 收货回单，接受订货，承认债务通知Acknowledgement of debt 承认债务，确认债务Acknowledgement of order 承认订单，接受订单Acknowledgement of receipt 收款回执Acquired company 被盘购公司，被兼并公司Acquired surplus 盘购盈余Acquiring company 盘购公司，兼并公司Acquisition 购置，盘购Acquisition accounting of combination 企业合并的盘购会计Acquisition cost 购置成本Acquisition decision 购置决策Acquisition excess盘购超支Acquisition price 购置价格Acquisition surplus 盘购盈余Acquittance 债务清偿，清偿收据Across-the-board 全面调整，全盘调整Across-the-board price change全面调整商品价格Across-the-board tariff change 全面调整关税税率Across-the-board wage increase 全面调整工资Across the counter正常交易Act 法案Acting 代理Action 起诉，诉讼Active account 活动帐户Active assets 活动资产Active capital 活动资金Active market 活跃的市场Active partner 参与经营合伙人Active securities 交易活跃的证券Active trust 有经营权的信托Active trustee 有经营权的信托人Activity 经营活动、生产经营活动Activity account 生产经营活动帐户Activity accounting 生产经营活动会计Activity-based budget 生产经营活动预算Activity-based costing 作业成本法Activity cost 作业成本Activity ratio 经营活动比率、周转率Act of bankruptcy 破产法Act of company 公司法Act of god 天灾，不可抗力Act of law 法律行为Actual capital 实际资本Actual cost 实际成本Actual loss 实际损失，实际亏损Actual normal cost 实际正常成本Actual price 实际价格Actual return 实际收益actual 现货actual market 现货市场actual value 实际价值actual wage 实际工资actuarial 精算actuarial basis of accounting 会计的精算基准actuarial cost method 精算成本法actuarial return 精算收益率actuary 精算师adaptive capacity 适应性能力adaptive management 适应性管理added hours 加班工时added value 增值，增值额added value statement 增值表added value tax 增值税adding or dropping product line 增加或撤销产品生产线addition 增置，扩建additional assessment 增补税额additional budget 追加预算additional cost 追加成本additional depreciation 追加折旧，补提折旧additional duty 附加关税additional expense 追加费用additional income tax附加所得税additional paid-in capital 追加股本，追加实缴股本additional premium 追加保险费additional profit tax 超额利润税additional risk 附加险additional voluntary contribution 职工自愿附加分担退休金additivity 可加性address 网址adequate disclosure 充分披露adequate protection 充分保护adjudication order 判决令，判决破产令adjunct account 附加帐户adjustable peg 可调整固定汇率，可调整联系汇率adjustable-rate bond 可调整利率债券adjustable-rate mortgage 可调整利率抵押adjustable-rate preferred stock 可调整股利率优先股adjusted acquisition cost 调整后购置成本adjusted bank balance 调整后银行存款余额adjusted gross income 调整后收益总额，调整后所得总额adjusted historical cost 调整后历史成本adjusted income 调整后收益adjusted trial balance 调整后试算平衡表adjusting entry 调整分录adjusting events 调整会计事项adjustment 调整adjustment account 调整帐户adjustment bond 调整债券administered price管制价格administration 行政管理机构，行政管理人员administration order 行政管理命令administrative accounting 行政管理会计administrative audit 行政管理审计、administrative budget 行政管理预算administrative control 行政管理控制administrative expense 行政管理费用administrative regulation 行政管理规章administrative receiver 破产企业财产行政接管人administrator 财产管理人，财产接管人，遗产管理人admissible asset 承保资产admission 准许入伙，准许入股，准许股票上市admission of partner合伙人入伙admitted asset 受保资产，承保资产ad valorem 从价征收ad valorem freight 从价运费ad valorem tariff 从价关税ad valorem tax 从价税advance 预付款，垫付款，贷款advance appropriation 预拨经费advance bill 预付汇票，预开发货票advance corporation tax 预交公司税advanced financial accounting 高级财务会计学advanced management accounting高级管理会计学advanced financial management 高级财务管理学advanced funding 预拨资金，预付经费advanced refunding 预先兑换证券advances form customers 预收客户款advances to affiliate 子公司借款advances to employees 职工预支款advances to partner 合伙人预支款advances to suppliers 预付货款adventure 投机经营，短期经营adverse opinion 反面意见，否定意见adverse report 不利报告，否定报告adverse variance 不利差异，逆差advertise 广告advertising budget 广告费预算advertising expense 广告费advertising to sales ratio 广告费对销售额比率advice 通知单，建议，咨询advice note 发货通知单advice of fate 支票能否兑现通知书advising bank 通知银行advisory fee 咨询费advisory funds 咨询资金，委托投资基金advisory services 咨询服务AFA membership 美国财务协会会员资格affiliated company 联营公司affiliation 联营AFP membership 财务专业人员协会会员资格AFP periodicals 财务专业人员协会定期刊物after-acquired property clause 以后获得财产条款after charge 附加费用after closing trial balance 结帐后试算表after cost 售后成本，售后服务成本after date 开票后兑付after market 销售后市场after-separation cost 分离后成本after sight 见票后兑付after tax income 税后收益after-tax rate of return 税后收益率AGA Code of Ethics 政府会计师协会职业道德准则AGA Membership 政府会计师协会会员资格AGA Publication 政府会计师协会出版物against actuals 期货兑换现货against all risk 承保全险age 寿命，帐龄，资产使用年限age allowance 年龄减免agency 代理，代理事务所，政府机构agency accounting 代理会计agency commission 代理佣金，代理手续费agency cost 代理成本agency fund 代管基金agency relation 代理关系agency services 代理服务agency theory 代理理论agency transaction 代理交易，代理业务agenda 备忘录，议事日程agent 代理人，代理商agent bank 代理银行aggregate amount 总额，总金额aggregate balance sheet 合并资产负债表aggregate depreciation 折旧总额aggregate income statement 合并损益表aggregate index 综合指数aggregate weighted index 综合加权指数aggressive collection 积极收款措施aggressive investment 进取性投资aggressive portfolio 进取性投资aging of account 帐龄分析aggressive project 进取性投资项目aggressive working capital policy 进取性流动资金政策aging of accounts receivable 应收帐款帐龄分析aging schedule 帐龄分类表agio 贴水，折价agiotage 汇兑业务，兑换买卖agreed bid 友好盘购出价agreed payment 议定付款agreed price 议定价格agreement 协定，协议agreement tariff 协定关税税制agricultural bank 农业银行agricultural credit corporation ltd. 农业信贷有限公司agriculture levies 农产品税agricultural subsidies 农业补助金agriculture paper 农业票据agriculture parity price 农产品的平准价格alien corporation 外国公司alienee 受让人alimony payment 赡养费all financial resources concept 全部财力概念all capital earning rate 资本总额收益率allied company 联营公司all-inclusive income concept 总括收益概念all-inclusive income statement 总括性损益表allocable cost 可分配的成本allocation 分摊，分配allocation base 分配基准allocation of cost 成本分配，成本分摊allotment 配售，拨付,配售数，拨付数allotment account 配售帐户，配股帐户allotment ledger 拨款分类帐allotment letter 股份配售通知书，配股通知书allotment money 配股应交款项allottee 配股认购人allowable deduction 准予扣减数allowable depreciation 准予记列折旧额allowable expense 准予列支的费用allowable loss 准予列支的损失allowance 备抵，折让，减免，津贴allowance for bad debts 坏帐备抵allowance for depreciation 折旧备抵allowance for income tax 所得税减免allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表all-risk insurance 全险，综合险all round price 全面价格alpha coefficient 阿尔法风险系数，第一种证券投资风险系数alphanumeric code 字母数字代码alpha risk 阿尔法风险alpha stocks 阿尔法股票alteration 改造，改建altered bill 涂改票据altered check 涂改支票alternative accounting methods 可选择性会计方法alternative accounting rules 可选择性会计规则alternative cost 变换成本，可替换成本alternative investment market 可替代投资市场alternative investment project 可替换投资项目alternative minimum tax 替代最低税额amalgamated financial statement 合并财务报表，合并会计报表amalgamation 合并amalgamator 企业合并专业人员amendment 修正，修订，修订条款American bankruptcy institute 美国破产学会American option 美国期权American selling price 美国销售价格American standard code for information interchange 美国信息交换标准代码American stock exchange美国股票交易所American stock indices 美国股票指数American taxation association 美国税收会计学会amicable allowance 友好让价amicable settlement友好索赔清算amortization 摊销，摊还amortization method 分期摊销法，分期偿还法amortization of goodwill 商誉摊销amortization of patent 专利摊销amortization schedule 摊销表，摊还表amortized cost 摊余成本amortized mortgage 分期摊还抵押amortized value 摊余价值amount 金额，合计金额amount assessed 估定金额amount differ 金额不符amount due 到期金额amount insured 保险金额analysis 分析analysis of capital change 资本变动分析analysis of cash flow 现金流量分析analysis of financial statement 财务报表分析，会计报表分析analysis of liquidity 流动性分析analysis of profitability 获利能力分析analysis of time series 时间序列分析analysis of uncertainty 不确定性分析analysis of variance 分析表，帐户分析表analysis schedule 分析表，帐户分析表analyst 分析师analytical audit 分析性审计analytical column 分析栏analytical evidence 分析性证据analytical review 分析性检查analytical statement 分析性报表analytical test 分析性抽查ancillary buildings 辅助建筑ancillary letter of credit 从属信用证ancillary materials 辅助材料Anglo-American accounting 英美会计announcement of sale 迫售公告annual accounts 年度报表annual appropriation 年度拨款annual audit 年度审计annual balance 年度余额，年终节余annual budget 年度预算annual cash flow 年度现金流量annual charge 年度费用annual closing 年度结帐annual financial statement 年度财务报表，年度会计报表annual general meeting 年度股东大会annual income 年度收益，年度所得额annualize 按年度折算annualized net present value 折算年度净现值annual percentage rate 年度百分率annual report 年度报告annual return 年度纳税申报表annual value 年值annuitant 年金收领人annuity 年金，退休金annuity bond 年金公债annuity cash-flow pattern 年金形态现金流量annuity certain 固定年金annuity contract 年金合同annuity cost 年金成本annuity due 期初年金annuity fund 年金基金annuity in advance 预付年金annuity in arrears 持付年金annuity method of depreciation 年金折旧法annuity period 年金期annuity system 年金制annulation 宣告失效antecedent auditor 前任审计师antecedent negotiation 事先协商antecedents 经历antedate 填早日期anti-accounting fraud 反会计欺诈anticipated cost 预计成本，预列成本anticipated price 预计价格anticipated profit 预计利润，预列利润anticipation 预计，预列anticipatory breach 预期违约anti-dilution clause 预防稀释条款anti-dumping tariff 反倾销关税税则anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心anti-fraud profession 反欺诈职业anti-fraud program 反欺诈计划anti-inflation policy 反通货膨胀功策anti-money laundering rule 反洗黑钱规章anti-pollution investment 消除污染投资anti-profiteering 反暴利税anti-recession policy 反经济衰退政策anti-tax avoidance 反避税anti-virus 抗病毒软件anti-trust laws 反拖拉斯立法applicant 申请人application 申请，申请书application and allotment account 认购和配股帐户application for bank account 开立银行帐户申请书application for letter of credit 信用证申请书application for registration 注册申请书application for shares 认股申请书application software 应用软件applied cost 已分配成本applied overhead 已分配间接费用applied research 应用研究appointed officer 指定官员apportionment 分配、分摊、拨款apportionment method 分摊法appraisal 估价，估价报告appraisal capital 评估成本appraisal report 评估报告appraisal surplus 估价盈余appraisal value 估定价格appraiser 估价员，估价师appraiser association of America 美国估价师协会appreciation 升值appreciation of assets 资产升值appreciation surplus 增值盈余appropriated retained earnings 已指定用途留存收益，已分配留存收益appropriated retained income 已指定留存收益，已分配留存收益appropriation 拨款，收益分配appropriation account 拨款帐户，留存收益分配帐户appropriation budget 拨款预算appropriation ledger 经费分类帐appropriation system 拨款制度approval 核定，审批approval for project 投资项目的审批approved account 核定帐户approved bond 核定债券approved list 核准证券清单approved society 核定互助会，注册互助会approximation 约计数，近似值a priori theories of accounting 先验性会计理论arbitrage 套汇，套利arbitrage of exchange 套汇arbitrager 套汇商，套利商arbitrage rate 套汇汇率arbitrage transaction 套汇业务，套利业务arbitration 仲裁arbitration clause 仲裁条款arbitrator 仲裁人arithmetic operation 算术运算arm-in-arm transaction 臂挽臂交易，私人关系交易arm’s-length price正常价格，公正价格arm’s length transaction 一臂之隔交易，正常交易arrangement 偿债协议，清算安排,项目排列arrangement of balance sheet 资产负债表的项目排列array 阵列，数组arrears 拖欠，拖欠款项arrestment 财产扣押ARR method 会计收益率法Arthur Anderson 安达信会计师事务所article 文件条文，合同条款articles of incorporation 公司章程article of partnership 合伙契约articulate 环接articulated accounts 环接报表articulated concept 环接概念articulated financial statement 环接会计报表artificial intelligence 人工智能artificial person 法人ASB Standards 会计准则委员会财务报告准则ASB Statement of principles 会计准则委员会会计原则公报ASB Statements 审计准则委员会公报ASC Standards 会计准则委员会会计准则ASCII file 美国信息交换标准代码文件Asian development bank 亚洲开发银行Asian dollar 亚洲美元Asian dollar bonds 亚洲美元债券Asian dollar marker 亚洲美元市场Asian option 亚洲式期权asking price 卖方报价，索价as per advice 按照通知as per contra 与反方帐户相符assented bond 同意调换的债券assented stock 同意调换的股票assessable capital stock 应增缴股本assessable income 应税收益，应税所得assessed tax 估定税额，查定税额assessed value 估定价值assessment 估定，查定，特别税捐，特别摊派税款assessment fund 特别税捐基金assessment ratio 估定比率assessment roll 特别税捐清册assessor 财产评估师asset 资产asset account 资产帐户asset and liability statement 资产负债表asset betterment addition 资产改建和扩建asset classification 资产分类asset cover 资产担保，资产保障比asset deficiency 资产不足asset depreciation period 固定资产折旧年限asset depreciation range 固定资产折旧年限幅度asset disposal account 资产处置帐户asset impairment 资产减损asset income 资产收益asset-liability view 资产－负债观念asset measurement 资产计量asset quality 资产质量asset retirement 资产退役，资产报废asset revaluation 资产重估价assets-liabilities ratio 资产负债比率assets register 资产登记薄asset stock 资产股份asset stripping 资产剥离，资产拆卖asset atructure 资产结构asset turnover 资产周转率asset utilization ratio 资产利用率asset valuation 资产计价asset value 资产价值asset value per share 每股资产价值assignability 可转让性assignable instrument 可转让票据assigned account 已转让帐户，已抵债帐户assignee 受让人assignment 转让，过户，转让契约assignment of accounts receivable 应收帐款转让assignment of debt 债权转让assignment of lease 租赁转让assignment of life policy 人寿保险单转让assignment of marine policy 海运保险单转让assignment of wage 工资转让assignor 转让人，让与人assimilation 吸收，消化assistance and subsidy 援助和补助金assistant accountant 助理会计师assistant auditor 助理审计师assistant controller 主计长助理associate 联营的，合伙人，联系会员，非正式会员associated banks 联系银行associated company 联属公司，附属公司associate member 联系会员，非正式会员Associate of the association of tax technicians 税务技术人员协会联系会员Associate of the institute of chartered accountants in England and Wales英格兰，威尔士特性会计师协会联系会员associate of the institute of cost and management accountants 成本管理会计师协会联系员association 协会association dues 会费association for information systems 信息系统学会associationism 协会主义association of accounting firms 会计师事务所协会association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会associative responsibility 连带责任assumed bonds 承担债务，承付债券assumed interest 假定利息，设定利息assumed liability 承担债务，承付债务assumption 承担，假定，假设assurance 保险，保证，信息安全保证assurance company 保险公司assurance services 信息安全服务Assurance Services Executive Committee 信息安全执行委员会assured 被保险人assurer 保险商，承兑商at cost 按成本at discount 按折价，按低于票面价值at maturity 到期at par 按票面额，平价at premium 按溢价，按高于票面价值at risk 有风险，存在风险at short notice 按短期通知偿付at sight 见票兑付attached account 被查封帐户attachment 扣押，查封attainable cost 可达到的成本attest 查证，验证attestation 验证，验证书attest function 查证职能，验证职能attestation standard c查证准则，验证准则at the lower of cost or market 成本与市价熟低attorney 被委托人，代理人，律师Attorney 注册公共会计师，律师attorney’s fee 律师费attorney’s letter 致律师信函attributable cost 可归属成本attributable income 可归属收益attribute 属性attributes sampling 属性抽样auction 拍卖auctioneer’s commission 拍卖商佣金auction house 拍卖行auction market 拍卖市场auction market preferred stock 优先股拍卖市场audit 审核，审计Audit Agenda 审计备忘录auditability ，可审核性Audit/Assurance Conference 审计和信息安全会议audit client 审计客户audit committee 审计委员会audit committee matching system 审计委员会成员评选制度audit completion checklist 审计全部核对清单audit conclusion 审计结论audit contract 审计合同audit coverage 审计范围audit cycle 审计循环audit department 审计部门audited financial statement 审计财务报表，审定会计报表audited voucher 已审核凭单audit engagement 审计聘函，审计聘约audit evidence 审计凭证，审计证据audit exemption 免除审计audit exemption report 免除审计报告audit expense 审计费用audit failure 审计失败，审计失误audit fee 审计费用audit files 审计档案audit findings 审计后果audit firm 审计事务所audit industry 审计产业auditing 审计，审计学auditing around the computer 绕过电子计算机的审计auditing by rotation 轮流审计auditing concepts 审计概念auditing evidence 审计证据auditing independence 审计独立性auditing method 审计方法auditing objective 审计目标auditing postulates 审计假设auditing pratice 审计实物，审计惯例auditing principle 审计原则auditing process 审计过程auditing profession 审计职业auditing standard 审计标准，审计准则auditing system 审计制度auditing theory 审计理论auditing through the computer 通过计算机的审计audit journal 审计期刊audit law 审计法audit net 审计互联网Audit Net Virtual Library 审计互联网联网图书馆audit objective 审计目标auditor 审计员，审计师auditor-client relations 审计师与客户的关系auditor general 总审计师，总审计auditor-in-charge 主管审计师auditor’s civil liability 审计师民事责任auditor’s criminal liability 审计师刑事责任auditor report 审计师报告auditor’s rotation 审计师轮换audit partner rotation 审计合伙人轮换audit period 审计期audit plan 审计规划audit procedure 审计程序audit program 审计计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样法audit scope 审计范围audit service 审计服务audit software 审计软件audit software package 审计软件组合程序audit standard 审计准则audit team 审计工作组audit techniques 审计技术audit test 审计抽查audit ticks 审计符号audit trail 审计脉络，审计线索audit working papers 审计工作底稿audit year 审计年度austerity 节俭，紧缩austerity budget 紧缩预算Australian Stock Exchange 澳大利亚股票交易所authority to pay 付款委托书authority to purchase 委托购买证书authorization 授权，委托，核定，批准authorized appropriation 法定拨款authorized auditor 法定审计师，委任审计师authorized capital 核定资本，法定资本authorized capital stock 核定股本，法定股本authorized depository法定保管人，委托保管人authorized investment 授权代办投资，委托代办投资authorized minimum capital stock 核定最小股本，法定最小股本autocorrelation 自相关Automated Bond System 债券自动交易系统automated clearing house 票据自动清算所automated screen trading 屏幕自动交易automated teller machine 自动提款机automatic adjustment 自动调整automatic audit 自动审计automatic check 自动审核，自动稽核automatic data processing 自动数据处理automatic dividend reinvestment 股利自动再投资automatic stabilizer 自动稳定因素automatic transfer 自动转帐automatic transfer system 自动转帐系统autonomous tariff 自动关税税则autonomous tax 自主税收autonomous variable 独立变量，自变量auxiliary account 辅助帐户auxiliary coin 辅币auxiliary department 辅助部门auxiliary enterprise 附属企业auxiliary ledger 辅助分类帐auxiliary material 辅助材料auxiliary memory 辅助存储器auxiliary production expense 辅助生产费用available assets 可动用资产available balance 可动用余额available cash 可动用资金available income 可动用收益available inventory 可动用存货available surplus 可动用盈余average 平均数，海损average age of inventory 库存存货平均天数average balance 平均余额average collection period 应收帐款平均收款期average cost 平均成本average-cost flow assumption 平均成本流转假定average costing 平均成本计算法average-cost method 平均成本法]] average cost of capital 平均资本成本average deprecation rate 平均折旧率average deviation 平均差average fixed cost 平均固定成本average income 平均收入，平均所得average inventory 平均存货，平均库存average life 平均使用年限，平均寿命average method of depreciation 平均折旧法，直线折旧法average payment period 应付帐款平均付款期average rate of return 平均收益率average stock 平均存货average tax rate 平均税率average variable cost 平均变动成本]] averaging 平均计算，股票投机averaging down 降低持有股票平均价格averaging up 提高持有股票平均价格avoidable cost 可避免成本avoidance of double taxation 避免双重课税avoidance of taxation 避税award 裁决，决标average collection period平均收款期average payment period平均付款期activity ratio经营活动比率average collection period of receivables应收帐款平均收帐周期BBAA Membership 英国会计学会会员资格BAA Objective 英国会计学会目标BAA Sub-Groups 英国会计学会下设研究组back charge 欠付费用back date 填早日期backdoor financial 后门筹款backed bill 背书票据back-end load 后期负担backer 票据担保人，财务支持人backlog depreciation 欠提折旧backlog order 未交货订单backlog order reporting 未交订货报告back pay 欠付工资back rent 欠租back spread 逆差价，缩差back tax 欠交税款back-to-back letter of credit 背对背信用证back-to-back loan 对销贷款backup copy 后备拷贝，后备副本backup disk 后备磁盘back-up credit 备用信贷backwardation 倒价backward integration 后向合并backward shifting 逆转嫁bad account 呆帐，坏帐bad check 空头支票bad debt 呆帐，坏帐bad debt account 坏帐帐户bad debt expense 坏帐费用bad debt ratio 坏帐比率bad debt recovery 坏帐回收bad debt risk 坏帐风险bad debt writeoff 坏帐注销bad loan 坏帐bad paper 坏票，不良票据badwill 坏商誉bailee 承销人，受托人bailee receipt 受托人收据bailment 寄销，委托bailor 寄销人，委托人bailout 抽资bailout period 投资返还期bait records 钓饵式记录balance 余额，平衡，结平。
财务相关词汇
财务常用英语词汇
其他负债
Other liabilities other ['ʌðə] liability [laiə'biliti]
财务常用英语词汇
所有者权益
Owners' equity owner ['əunə] n. 拥有者, 所有人,所有者, 物主, 业主 equity ['ekwiti] n. 公平, 公正,权益, 产权
财务常用英语词汇
财务常用英语词汇
财政、金融
Finance [fai'næns] n. 财务, 财政, 金融
财务常用英语词汇
财务部
Financial department financial [fai'nænʃəl] a. 财政的, 金融的,财务的 department [di'pɑ:tmənt] n. 部门, 系, 机关
财务常用英语词汇
成本价格
Cost price cost [kɒst] price [prais] n. 价格, 代价, 价值
财务常用英语词汇
流动资产
Current assets current ['kʌrənt] n. 涌流, 趋势, 流 a. 流通的, 现在的, 当前的, 流行的,流动 的, 本期(年,月)的 assets ['æsets] n. 财产, 资产
应付工资
Accrued payroll Accrued [ə'kru:d] adj. 应计的 payroll ['peirəul ] n. 工资名单, 饷金名单, 发放的工资总额
财务常用英语词汇
应交税金
Taxes payable tax [tæks] n. 税, 税款, 重负, 会费 payable ['peiəbl]
财务英语英汉对照表A
财务英语英汉对照表（A）Abandoned asset 废弃资产Abandonment decision 废弃决策Abandonment stage 废弃阶段Abandonment value 废弃价值Abatement 减免、冲销Abatement of taxes 减税、退税Abbreviated accounts 简式会计报ABC system(of inventory control)分级存货控制制度Ability to pay taxation 纳税能力Ability to service debts 偿债能力Abnormal cost 异常成本Abnormal depreciation 异常折旧Abnormal gain 异常利得、异常收益Abnormal loss 异常损失Abnormal shrinkage 异常盘亏Abnormal spoilage 异常损耗Abnormal yield curve 异常收益率曲线About of circa 大约About par 超过票面值Above the line 线上项目Abscond 潜逃Absolute amount 绝对数，绝对金额Absolute cost advantage 绝对成本优势Absolute endorsement 绝对背书Absolute fixed cost 绝对固定成本Absolute insolvency 绝对无力偿付Absolute interest 绝对权益Absolute priority 绝对优先求偿权Absolute liability 绝对赔偿责任Absolute title 绝对产权Absolute value 绝对值Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Acceptable reliability level 可接受的可靠性程度Acceptance 承兑、已承兑票据、验收Acceptance bank 汇票承兑银行Acceptance bill 承兑汇票Acceptance commission 承兑佣金，承兑手续费Acceptance corporation 汇票承兑公司Acceptance credit 承兑信用Acceptance financing 已承兑汇票筹资Acceptance for honour 承兑拒付汇票Acceptance letter of credit承兑信用证Acceptance market 票据市场，汇票贴现市场Acceptance of bribes 受贿Acceptance of the bid 中标，得标Acceptance on security 财产担保承兑Acceptance payable 应付承兑汇票Acceptance receivable 应收承兑汇票Acceptance register 承兑汇票登记薄Acceptance sampling 验收抽样Acceptance supra protest 承兑拒付汇票Accepted bill 已承兑汇票Accepting house 汇票承兑银行Acceptor 承兑人，验收人Acceptor supra protect 代替承兑人Accept-reject decision 采纳或不采纳决策Access code 联网密码Accession 财产增值Accessory contract 附属合同Access privileges 入库权，入网权Access time 存取时间、连通时间Accidental cost 偶然成本，偶生成本Accidental loss 意外损失Accident insurance 事故保险Accommodation 融通Accommodation acceptance 融通承兑Accommodation bill 融通汇票Accommodation charge 融通欠帐Accommodation endorsement 融通背书Accommodation paper 融通票据Accommodation purchase 融通进货Accommodator 融通汇票背书人Accord and satisfaction 和解和清偿Account 帐户Accounts 帐薄、报表，帐单，记帐Accountability 会计责任Accountable officer 会计官员，出纳官员Account analysis帐户分析Accountancy 会计Account bodies 会计团体Accountancy profession 会计职业，会计专业Accountant 会计师Assistant accountant 助理会计师Accountant general 总会计师、总会计Account in charge 主管会计师Accountant’s compilation report 会计师得编辑报告Accountant’s database 会计师数据库Accountant’s department 会计处，会计部门Accountant’s fees 会计师公费Accountant’s firm 会计事务所Accountant for the public interest 公众利益会计师，无偿服务会计师Accountant’s legal liability 会计师法律责任Accountant’s lien 会计师留置权Accountant’s opinion 会计师意见书Accountant’s report会计师报告Accountant’s responsibility 会计师职责Accountants world 会计师世界网站Account balance 帐户余额Account bill 帐单Account books 会计帐薄Account classification 帐户分类表Account clerk 帐务员Account code 账号代码Account current 往来帐户，往来帐单Account day 结算日Account form 帐户式Accounting 会计，会计学Accounting and tax database 会计和税务数据库Accounting associations 会计协会Accounting assumption 会计假定，会计假设Accounting bases 会计基础Accounting basis 会计基本方法Accounting changes 会计变更Accounting clusters 会计制度群体，会计群体 会计师职业网站Accounting computer 会计电子计算机Accounting concepts 会计概念Accounting consultation 会计咨询Accounting consultant 会计咨询师Accounting control 会计控制Accounting convention 会计常规，会计惯例Accounting corporation 会计公司Accounting cost 会计成本，记帐成本Accounting criteria 会计标准Accounting cushion 会计收益低估Accounting cycle 会计循环Accounting data 会计数据Accounting database 会计数据库Accounting data processing 会计数据处理Accounting department 会计部门Accounting dictionary 会计词典Accounting directives 会计指令Accounting disclosure 会计数据公开，会计披露Accounting doctrine 会计信条Accounting document 会计凭证Accounting Education Web 会计教育互联网Accounting elements 会计要素Accounting encyclopedias 会计百科全书Accounting entity会计主体，会计个体Accounting entity postulate 会计主体假设，会计个体假设Accounting entity theory 会计个体论Accounting entry 会计分录Accounting equation 会计等式Accounting errors 会计差错Accounting estimate 会计估计Accounting ethics 会计道德Accounting event 会计事项Accounting evidence 会计凭证，会计证据Accounting files 会计档案Accounting firm 会计师事务所Accounting firm development 会计师事务所发展中心Accounting firm merger 会计师事务所兼并Accounting fraud 会计欺诈Accounting function 会计职能Accounting hall of fame 会计名人堂Accounting harmonization 会计协调Accounting history 会计史Accounting identity会计恒等Accounting income 会计收益，帐面收益Accounting information 会计资料，会计信息Accounting information system 会计信息系统Accounting internationalization 会计国际化Accounting journals 会计期刊Accounting legislation 会计立法，会计法规Accounting manual 会计手册Accounting measurement 会计计量Accounting methods 会计方法Accounting model 会计模式Accounting net 会计互联网Accounting objective 会计目标Accounting on line 在线会计，联网会计Accounting partner 会计伙伴Accounting period 会计期Accounting period postulate 会计假设Accounting plan 会计方案Accounting policies 会计政策Accounting postulate 会计假设Accounting practice 会计实物，会计惯例Accounting price 会计价格，记帐价格Accounting principle 会计原则Accounting procedures 会计程序Accounting process 会计过程Accounting profession 会计职业，会计专业Accounting profession organization 会计专业机构Accounting profit 会计利润Accounting ratio 会计比率Accounting records会计记录，会计薄记Accounting reform 会计改革Accounting regulation 会计规章，会计条例Accounting report 会计报告Accounting research network 会计研究网Accounting rules 会计规则Accounting scandal 会计丑闻Accounting service 会计服务Accounting software 会计软件Accounting software package 会计软件组合程序Accounting software shop 会计软件商店Accounting standardization 会计标准化Accounting standard 会计标准，会计准则Accounting system 会计制度Accounting technique 会计技术Accounting technology 电子会计技术Accounting technologist 电子会计技术师Accounting terminology 会计名词Accounting textbook publisher 会计教材出版商Accounting theory 会计理论Accounting thought 会计思想Accounting transaction 会计业务，会计帐务Accounting unit 会计单位Accounting valuation 会计计价Accounting year 会计年度Account in transit 未达帐项Account note 帐单Account number 帐户编号，账号Accounts 会计帐薄，会计报表Account sales 承销清单，承销报告单Accounts payable 应付帐款Accounts payable payment period应付帐款付款期Accounts payable subsidiary ledger 应付帐款辅助分类帐Accounts receivable 应收帐款Accounts receivable aging schedule 应收帐款帐龄分析表Accounts receivable assigned 已转让应收帐款Accounts receivable collection period 应收帐款收帐期Accounts receivable cost 应收帐款成本Accounts receivable discounted 已贴现的应收帐款Accounts receivable financing 应收帐款筹资，应收帐款融资Accounts receivable management 应收帐款管理Accounts receivable subsidiary ledger 应收帐款的辅助分类帐Accounts receivable turnover 应收帐款周转率，应收帐款周转次数Account stated 已承认的帐项Account title 帐户名称Accredit 开出信用证Accredited business valuation 授权企业估价专业人Accredited valuation analyst 授权估价分析师Accreditee 信用证收益人Accrediter 信用证申请人Accretion 增殖Accrual 应计Accrual basis accounting 应计制会计，权责发生制会计Accrual concept 应计概念Accrual date 应收应付日期Accrued account 应计帐户Accrued expense 应计费用Accrued income 应计收益Accrued interest 应计利息Accrued items 应计项目Accrued payable 应计应付款项Accrued receivable 应计应收项目Accrued rent 应计租金Accrued revenue 应计收入Accrued wages 应计工资Accumulated amortization 累计摊销，无形资产的冲销帐户Accumulated deficit(loss) 累进亏损Accumulated depletion 累计折耗Accumulated depreciation 累计折旧Accumulated dividend 累计股利Accumulated earnings 累计盈余，累计收益Accumulated earning tax 累计盈余税，累计收益税Accumulated fund 累计基金Accumulated income 累计收益Accumulated profit 累计利润Accumulation account 累计帐户Accumulation 累积，累计Accumulation factor 累计系数Accumulation shares 累计股份Accumulation trust 累计信托基金Accumulative dividends 累计股利Accumulative sinking fund 累计偿债基金Accurate presentation 正确反映，准确反映Acid test 酸性试验，资产流动性测试Acid test ratio 酸性试验比率Acknowledgement 收货回单，接受订货，承认债务通知Acknowledgement of debt 承认债务，确认债务Acknowledgement of order 承认订单，接受订单Acknowledgement of receipt 收款回执Acquired company 被盘购公司，被兼并公司Acquired surplus 盘购盈余Acquiring company 盘购公司，兼并公司Acquisition 购置，盘购Acquisition accounting of combination 企业合并的盘购会计Acquisition cost 购置成本Acquisition decision 购置决策Acquisition excess盘购超支Acquisition price 购置价格Acquisition surplus 盘购盈余Acquittance 债务清偿，清偿收据Across-the-board 全面调整，全盘调整Across-the-board price change全面调整商品价格Across-the-board tariff change 全面调整关税税率Across-the-board wage increase 全面调整工资Across the counter正常交易Act 法案Acting 代理Action 起诉，诉讼Active account 活动帐户Active assets 活动资产Active capital 活动资金Active market 活跃的市场Active partner 参与经营合伙人Active securities 交易活跃的证券Active trust 有经营权的信托Active trustee 有经营权的信托人Activity 经营活动、生产经营活动Activity account 生产经营活动帐户Activity accounting 生产经营活动会计Activity-based budget 生产经营活动预算Activity-based costing 作业成本法Activity cost 作业成本Activity ratio 经营活动比率、周转率Act of bankruptcy 破产法Act of company 公司法Act of god 天灾，不可抗力Act of law 法律行为Actual capital 实际资本Actual cost 实际成本Actual loss 实际损失，实际亏损Actual normal cost 实际正常成本Actual price 实际价格Actual return 实际收益actual 现货actual market 现货市场actual value 实际价值actual wage 实际工资actuarial 精算actuarial basis of accounting 会计的精算基准actuarial cost method 精算成本法actuarial return 精算收益率actuary 精算师adaptive capacity 适应性能力adaptive management 适应性管理added hours 加班工时added value 增值，增值额added value statement 增值表added value tax 增值税adding or dropping product line 增加或撤销产品生产线addition 增置，扩建additional assessment 增补税额additional budget 追加预算additional cost 追加成本additional depreciation 追加折旧，补提折旧additional duty 附加关税additional expense 追加费用additional income tax附加所得税additional paid-in capital 追加股本，追加实缴股本additional premium 追加保险费additional profit tax 超额利润税additional risk 附加险additional voluntary contribution 职工自愿附加分担退休金additivity 可加性address 网址adequate disclosure 充分披露adequate protection 充分保护adjudication order 判决令，判决破产令adjunct account 附加帐户adjustable peg 可调整固定汇率，可调整联系汇率adjustable-rate bond 可调整利率债券adjustable-rate mortgage 可调整利率抵押adjustable-rate preferred stock 可调整股利率优先股adjusted acquisition cost 调整后购置成本adjusted bank balance 调整后银行存款余额adjusted gross income 调整后收益总额，调整后所得总额adjusted historical cost 调整后历史成本adjusted income 调整后收益adjusted trial balance 调整后试算平衡表adjusting entry 调整分录adjusting events 调整会计事项adjustment 调整adjustment account 调整帐户adjustment bond 调整债券administered price管制价格administration 行政管理机构，行政管理人员administration order 行政管理命令administrative accounting 行政管理会计administrative audit 行政管理审计、administrative budget 行政管理预算administrative control 行政管理控制administrative expense 行政管理费用administrative regulation 行政管理规章administrative receiver 破产企业财产行政接管人administrator 财产管理人，财产接管人，遗产管理人admissible asset 承保资产admission 准许入伙，准许入股，准许股票上市admission of partner合伙人入伙admitted asset 受保资产，承保资产ad valorem 从价征收ad valorem freight 从价运费ad valorem tariff 从价关税ad valorem tax 从价税advance 预付款，垫付款，贷款advance appropriation 预拨经费advance bill 预付汇票，预开发货票advance corporation tax 预交公司税advanced financial accounting 高级财务会计学advanced management accounting高级管理会计学advanced financial management 高级财务管理学advanced funding 预拨资金，预付经费advanced refunding 预先兑换证券advances form customers 预收客户款advances to affiliate 子公司借款advances to employees 职工预支款advances to partner 合伙人预支款advances to suppliers 预付货款adventure 投机经营，短期经营adverse opinion 反面意见，否定意见adverse report 不利报告，否定报告adverse variance 不利差异，逆差advertise 广告advertising budget 广告费预算advertising expense 广告费advertising to sales ratio 广告费对销售额比率advice 通知单，建议，咨询advice note 发货通知单advice of fate 支票能否兑现通知书advising bank 通知银行advisory fee 咨询费advisory funds 咨询资金，委托投资基金advisory services 咨询服务AFA membership 美国财务协会会员资格affiliated company 联营公司affiliation 联营AFP membership 财务专业人员协会会员资格AFP periodicals 财务专业人员协会定期刊物after-acquired property clause 以后获得财产条款after charge 附加费用after closing trial balance 结帐后试算表after cost 售后成本，售后服务成本after date 开票后兑付after market 销售后市场after-separation cost 分离后成本after sight 见票后兑付after tax income 税后收益after-tax rate of return 税后收益率AGA Code of Ethics 政府会计师协会职业道德准则AGA Membership 政府会计师协会会员资格AGA Publication 政府会计师协会出版物against actuals 期货兑换现货against all risk 承保全险age 寿命，帐龄，资产使用年限age allowance 年龄减免agency 代理，代理事务所，政府机构agency accounting 代理会计agency commission 代理佣金，代理手续费agency cost 代理成本agency fund 代管基金agency relation 代理关系agency services 代理服务agency theory 代理理论agency transaction 代理交易，代理业务agenda 备忘录，议事日程agent 代理人，代理商agent bank 代理银行aggregate amount 总额，总金额aggregate balance sheet 合并资产负债表aggregate depreciation 折旧总额aggregate income statement 合并损益表aggregate index 综合指数aggregate weighted index 综合加权指数aggressive collection 积极收款措施aggressive investment 进取性投资aggressive portfolio 进取性投资aging of account 帐龄分析aggressive project 进取性投资项目aggressive working capital policy 进取性流动资金政策aging of accounts receivable 应收帐款帐龄分析aging schedule 帐龄分类表agio 贴水，折价agiotage 汇兑业务，兑换买卖agreed bid 友好盘购出价agreed payment 议定付款agreed price 议定价格agreement 协定，协议agreement tariff 协定关税税制agricultural bank 农业银行agricultural credit corporation ltd. 农业信贷有限公司agriculture levies 农产品税agricultural subsidies 农业补助金agriculture paper 农业票据agriculture parity price 农产品的平准价格alien corporation 外国公司alienee 受让人alimony payment 赡养费all financial resources concept 全部财力概念all capital earning rate 资本总额收益率allied company 联营公司all-inclusive income concept 总括收益概念all-inclusive income statement 总括性损益表allocable cost 可分配的成本allocation 分摊，分配allocation base 分配基准allocation of cost 成本分配，成本分摊allotment 配售，拨付,配售数，拨付数allotment account 配售帐户，配股帐户allotment ledger 拨款分类帐allotment letter 股份配售通知书，配股通知书allotment money 配股应交款项allottee 配股认购人allowable deduction 准予扣减数allowable depreciation 准予记列折旧额allowable expense 准予列支的费用allowable loss 准予列支的损失allowance 备抵，折让，减免，津贴allowance for bad debts 坏帐备抵allowance for depreciation 折旧备抵allowance for income tax 所得税减免allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表all-risk insurance 全险，综合险all round price 全面价格alpha coefficient 阿尔法风险系数，第一种证券投资风险系数alphanumeric code 字母数字代码alpha risk 阿尔法风险alpha stocks 阿尔法股票alteration 改造，改建altered bill 涂改票据altered check 涂改支票alternative accounting methods 可选择性会计方法alternative accounting rules 可选择性会计规则alternative cost 变换成本，可替换成本alternative investment market 可替代投资市场alternative investment project 可替换投资项目alternative minimum tax 替代最低税额amalgamated financial statement 合并财务报表，合并会计报表amalgamation 合并amalgamator 企业合并专业人员amendment 修正，修订，修订条款American bankruptcy institute 美国破产学会American option 美国期权American selling price 美国销售价格American standard code for information interchange 美国信息交换标准代码American stock exchange美国股票交易所American stock indices 美国股票指数American taxation association 美国税收会计学会amicable allowance 友好让价amicable settlement友好索赔清算amortization 摊销，摊还amortization method 分期摊销法，分期偿还法amortization of goodwill 商誉摊销amortization of patent 专利摊销amortization schedule 摊销表，摊还表amortized cost 摊余成本amortized mortgage 分期摊还抵押amortized value 摊余价值amount 金额，合计金额amount assessed 估定金额amount differ 金额不符amount due 到期金额amount insured 保险金额analysis 分析analysis of capital change 资本变动分析analysis of cash flow 现金流量分析analysis of financial statement 财务报表分析，会计报表分析analysis of liquidity 流动性分析analysis of profitability 获利能力分析analysis of time series 时间序列分析analysis of uncertainty 不确定性分析analysis of variance 分析表，帐户分析表analysis schedule 分析表，帐户分析表analyst 分析师analytical audit 分析性审计analytical column 分析栏analytical evidence 分析性证据analytical review 分析性检查analytical statement 分析性报表analytical test 分析性抽查ancillary buildings 辅助建筑ancillary letter of credit 从属信用证ancillary materials 辅助材料Anglo-American accounting 英美会计announcement of sale 迫售公告annual accounts 年度报表annual appropriation 年度拨款annual audit 年度审计annual balance 年度余额，年终节余annual budget 年度预算annual cash flow 年度现金流量annual charge 年度费用annual closing 年度结帐annual financial statement 年度财务报表，年度会计报表annual general meeting 年度股东大会annual income 年度收益，年度所得额annualize 按年度折算annualized net present value 折算年度净现值annual percentage rate 年度百分率annual report 年度报告annual return 年度纳税申报表annual value 年值annuitant 年金收领人annuity 年金，退休金annuity bond 年金公债annuity cash-flow pattern 年金形态现金流量annuity certain 固定年金annuity contract 年金合同annuity cost 年金成本annuity due 期初年金annuity fund 年金基金annuity in advance 预付年金annuity in arrears 持付年金annuity method of depreciation 年金折旧法annuity period 年金期annuity system 年金制annulation 宣告失效antecedent auditor 前任审计师antecedent negotiation 事先协商antecedents 经历antedate 填早日期anti-accounting fraud 反会计欺诈anticipated cost 预计成本，预列成本anticipated price 预计价格anticipated profit 预计利润，预列利润anticipation 预计，预列anticipatory breach 预期违约anti-dilution clause 预防稀释条款anti-dumping tariff 反倾销关税税则anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心anti-fraud profession 反欺诈职业anti-fraud program 反欺诈计划anti-inflation policy 反通货膨胀功策anti-money laundering rule 反洗黑钱规章anti-pollution investment 消除污染投资anti-profiteering 反暴利税anti-recession policy 反经济衰退政策anti-tax avoidance 反避税anti-virus 抗病毒软件anti-trust laws 反拖拉斯立法applicant 申请人application 申请，申请书application and allotment account 认购和配股帐户application for bank account 开立银行帐户申请书application for letter of credit 信用证申请书application for registration 注册申请书application for shares 认股申请书application software 应用软件applied cost 已分配成本applied overhead 已分配间接费用applied research 应用研究appointed officer 指定官员apportionment 分配、分摊、拨款apportionment method 分摊法appraisal 估价，估价报告appraisal capital 评估成本appraisal report 评估报告appraisal surplus 估价盈余appraisal value 估定价格appraiser 估价员，估价师appraiser association of America 美国估价师协会appreciation 升值appreciation of assets 资产升值appreciation surplus 增值盈余appropriated retained earnings 已指定用途留存收益，已分配留存收益appropriated retained income 已指定留存收益，已分配留存收益appropriation 拨款，收益分配appropriation account 拨款帐户，留存收益分配帐户appropriation budget 拨款预算appropriation ledger 经费分类帐appropriation system 拨款制度approval 核定，审批approval for project 投资项目的审批approved account 核定帐户approved bond 核定债券approved list 核准证券清单approved society 核定互助会，注册互助会approximation 约计数，近似值a priori theories of accounting 先验性会计理论arbitrage 套汇，套利arbitrage of exchange 套汇arbitrager 套汇商，套利商arbitrage rate 套汇汇率arbitrage transaction 套汇业务，套利业务arbitration 仲裁arbitration clause 仲裁条款arbitrator 仲裁人arithmetic operation 算术运算arm-in-arm transaction 臂挽臂交易，私人关系交易arm’s-length price正常价格，公正价格arm’s length transaction 一臂之隔交易，正常交易arrangement 偿债协议，清算安排,项目排列arrangement of balance sheet 资产负债表的项目排列array 阵列，数组arrears 拖欠，拖欠款项arrestment 财产扣押ARR method 会计收益率法Arthur Anderson 安达信会计师事务所article 文件条文，合同条款articles of incorporation 公司章程article of partnership 合伙契约articulate 环接articulated accounts 环接报表articulated concept 环接概念articulated financial statement 环接会计报表artificial intelligence 人工智能artificial person 法人ASB Standards 会计准则委员会财务报告准则ASB Statement of principles 会计准则委员会会计原则公报ASB Statements 审计准则委员会公报ASC Standards 会计准则委员会会计准则ASCII file 美国信息交换标准代码文件Asian development bank 亚洲开发银行Asian dollar 亚洲美元Asian dollar bonds 亚洲美元债券Asian dollar marker 亚洲美元市场Asian option 亚洲式期权asking price 卖方报价，索价as per advice 按照通知as per contra 与反方帐户相符assented bond 同意调换的债券assented stock 同意调换的股票assessable capital stock 应增缴股本assessable income 应税收益，应税所得assessed tax 估定税额，查定税额assessed value 估定价值assessment 估定，查定，特别税捐，特别摊派税款assessment fund 特别税捐基金assessment ratio 估定比率assessment roll 特别税捐清册assessor 财产评估师asset 资产asset account 资产帐户asset and liability statement 资产负债表asset betterment addition 资产改建和扩建asset classification 资产分类asset cover 资产担保，资产保障比asset deficiency 资产不足asset depreciation period 固定资产折旧年限asset depreciation range 固定资产折旧年限幅度asset disposal account 资产处置帐户asset impairment 资产减损asset income 资产收益asset-liability view 资产－负债观念asset measurement 资产计量asset quality 资产质量asset retirement 资产退役，资产报废asset revaluation 资产重估价assets-liabilities ratio 资产负债比率assets register 资产登记薄asset stock 资产股份asset stripping 资产剥离，资产拆卖asset atructure 资产结构asset turnover 资产周转率asset utilization ratio 资产利用率asset valuation 资产计价asset value 资产价值asset value per share 每股资产价值assignability 可转让性assignable instrument 可转让票据assigned account 已转让帐户，已抵债帐户assignee 受让人assignment 转让，过户，转让契约assignment of accounts receivable 应收帐款转让assignment of debt 债权转让assignment of lease 租赁转让assignment of life policy 人寿保险单转让assignment of marine policy 海运保险单转让assignment of wage 工资转让assignor 转让人，让与人assimilation 吸收，消化assistance and subsidy 援助和补助金assistant accountant 助理会计师assistant auditor 助理审计师assistant controller 主计长助理associate 联营的，合伙人，联系会员，非正式会员associated banks 联系银行associated company 联属公司，附属公司associate member 联系会员，非正式会员Associate of the association of tax technicians 税务技术人员协会联系会员Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员associate of the institute of cost and management accountants 成本管理会计师协会联系员association 协会association dues 会费association for information systems 信息系统学会associationism 协会主义association of accounting firms 会计师事务所协会association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会associative responsibility 连带责任assumed bonds 承担债务，承付债券assumed interest 假定利息，设定利息assumed liability 承担债务，承付债务assumption 承担，假定，假设assurance 保险，保证，信息安全保证assurance company 保险公司assurance services 信息安全服务Assurance Services Executive Committee 信息安全执行委员会assured 被保险人assurer 保险商，承兑商at cost 按成本at discount 按折价，按低于票面价值at maturity 到期at par 按票面额，平价at premium 按溢价，按高于票面价值at risk 有风险，存在风险at short notice 按短期通知偿付at sight 见票兑付attached account 被查封帐户attachment 扣押，查封attainable cost 可达到的成本attest 查证，验证attestation 验证，验证书attest function 查证职能，验证职能attestation standard c查证准则，验证准则at the lower of cost or market 成本与市价熟低attorney 被委托人，代理人，律师Attorney 注册公共会计师，律师attorney’s fee 律师费attorney’s letter 致律师信函attributable cost 可归属成本attributable income 可归属收益attribute 属性attributes sampling 属性抽样auction 拍卖auctioneer’s commission 拍卖商佣金auction house 拍卖行auction market 拍卖市场auction market preferred stock 优先股拍卖市场audit 审核，审计Audit Agenda 审计备忘录auditability ，可审核性Audit/Assurance Conference 审计和信息安全会议audit client 审计客户audit committee 审计委员会audit committee matching system 审计委员会成员评选制度audit completion checklist 审计全部核对清单audit conclusion 审计结论audit contract 审计合同audit coverage 审计范围audit cycle 审计循环audit department 审计部门audited financial statement 审计财务报表，审定会计报表audited voucher 已审核凭单audit engagement 审计聘函，审计聘约audit evidence 审计凭证，审计证据audit exemption 免除审计audit exemption report 免除审计报告audit expense 审计费用audit failure 审计失败，审计失误audit fee 审计费用audit files 审计档案audit findings 审计后果audit firm 审计事务所audit industry 审计产业auditing 审计，审计学auditing around the computer 绕过电子计算机的审计auditing by rotation 轮流审计auditing concepts 审计概念auditing evidence 审计证据auditing independence 审计独立性auditing method 审计方法auditing objective 审计目标auditing postulates 审计假设auditing pratice 审计实物，审计惯例auditing principle 审计原则auditing process 审计过程auditing profession 审计职业auditing standard 审计标准，审计准则auditing system 审计制度auditing theory 审计理论auditing through the computer 通过计算机的审计audit journal 审计期刊audit law 审计法audit net 审计互联网Audit Net Virtual Library 审计互联网联网图书馆audit objective 审计目标auditor 审计员，审计师auditor-client relations 审计师与客户的关系auditor general 总审计师，总审计auditor-in-charge 主管审计师auditor’s civil liability 审计师民事责任auditor’s criminal liability 审计师刑事责任auditor report 审计师报告auditor’s rotation 审计师轮换audit partner rotation 审计合伙人轮换audit period 审计期audit plan 审计规划audit procedure 审计程序audit program 审计计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样法audit scope 审计范围audit service 审计服务audit software 审计软件audit software package 审计软件组合程序audit standard 审计准则audit team 审计工作组audit techniques 审计技术audit test 审计抽查audit ticks 审计符号audit trail 审计脉络，审计线索audit working papers 审计工作底稿audit year 审计年度austerity 节俭，紧缩austerity budget 紧缩预算Australian Stock Exchange 澳大利亚股票交易所authority to pay 付款委托书authority to purchase 委托购买证书authorization 授权，委托，核定，批准authorized appropriation 法定拨款authorized auditor 法定审计师，委任审计师authorized capital 核定资本，法定资本authorized capital stock 核定股本，法定股本authorized depository法定保管人，委托保管人authorized investment 授权代办投资，委托代办投资authorized minimum capital stock 核定最小股本，法定最小股本autocorrelation 自相关Automated Bond System 债券自动交易系统automated clearing house 票据自动清算所automated screen trading 屏幕自动交易automated teller machine 自动提款机automatic adjustment 自动调整automatic audit 自动审计automatic check 自动审核，自动稽核automatic data processing 自动数据处理automatic dividend reinvestment 股利自动再投资automatic stabilizer 自动稳定因素automatic transfer 自动转帐automatic transfer system 自动转帐系统autonomous tariff 自动关税税则autonomous tax 自主税收autonomous variable 独立变量，自变量auxiliary account 辅助帐户auxiliary coin 辅币auxiliary department 辅助部门auxiliary enterprise 附属企业auxiliary ledger 辅助分类帐auxiliary material 辅助材料auxiliary memory 辅助存储器auxiliary production expense 辅助生产费用available assets 可动用资产available balance 可动用余额available cash 可动用资金available income 可动用收益available inventory 可动用存货available surplus 可动用盈余average 平均数，海损average age of inventory 库存存货平均天数average balance 平均余额average collection period 应收帐款平均收款期average cost 平均成本average-cost flow assumption 平均成本流转假定average costing 平均成本计算法average-cost method 平均成本法]]average cost of capital 平均资本成本average deprecation rate 平均折旧率average deviation 平均差average fixed cost 平均固定成本average income 平均收入，平均所得average inventory 平均存货，平均库存average life 平均使用年限，平均寿命average method of depreciation平均折旧法，直线折旧法average payment period 应付帐款平均付款期average rate of return 平均收益率average stock 平均存货average tax rate 平均税率average variable cost平均变动成本]]averaging 平均计算，股票投机averaging down 降低持有股票平均价格averaging up 提高持有股票平均价格avoidable cost 可避免成本avoidance of double taxation 避免双重课税avoidance of taxation 避税award 裁决，决标average collection period平均收款期average payment period平均付款期activity ratio经营活动比率average collection period of receivables应收帐款平均收帐周期。
财务英语词典[最新]
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财务英语字典:shre Ａ股；甲类股份btement o tx 减税；减扣免税额BN MRO Bnk N.V. 荷兰银行bove-the-line expenditure 线上项目支出；经常预算支出bove-the-line receipt 线上项目收入；经常预算收入BS si Limited 南非联合亚洲有限公司bsolute chnge 绝对数值变更bsolute expenditure 实际开支bsolute guideline igure 绝对准则数字bsolute interest 绝对权益bsolute order o dischrge 绝对破产解除令bsolute proit mrgin 绝对利润幅度bsolute vlue 实值；绝对值bsolutely vested interest 绝对既得权益bsorbed cost 已吸收成本；已分摊成本bsorption 吸收；分摊；合并bsorption rte 吸收率；摊配率；分摊率CB innce Limited 亚洲商业财务有限公司cceptble orm o reciprocity 合理的互惠条件cceptble rte 适当利率；适当汇率cceptnce greement 承兑协议cceptnce or honour 参加承兑cceptor 承兑人；接受人；受票人cceptor or honour 参加承兑人ccident insurnce 意外保险ccident Insurnce ssocition o Hong Kong 香港意外保险公会ccident insurnce scheme 意外保险计划ccident yer bsis 意外年度基准ccommodtion 通融；贷款ccommodtion bill 通融票据；空头票据ccommodtion prty 汇票代发人ccount blnce 帐户余额；帐户结余ccount book 帐簿ccount collected in dvnce 预收款项ccount current book 往来帐簿ccount o ter-cquired property 事后取得的财产报告ccount o deulter 拖欠帐目ccount pyble 应付帐款ccount pyee only [/C pyee only] 只可转帐；存入收款人帐户ccount receivble 应收帐款ccount receivble report 应收帐款报表ccount sttement 结单；帐单；会计财务报表ccount title 帐户名称；会计科目ccountnt's report 会计师报告ccountnt's Report Rules 会计师报告规则ccounting nd uditing procedure 会计与审计程序；会计与核数程序ccounting rrngements 《会计安排》ccounting bsis 会计基础ccounting by Oicil Receiver 破产管理署署长呈交的帐目ccounting Circulr 《会计通告》ccounting clss 会计类别ccounting dte 记帐日期；会计结算日期nnul ee 年费nnul generl meeting 周年大会nnul growth rte 年增率；每年增长率nnul long-term supplement 长期个案每年补助金nnul pensionble emolument 可供计算退休金的年薪nnul report 年报nnul Report on the Consumer Price Index 《消费物价指数年报》nnul return 周年报表；周年申报表；每年报税表格nnul Return Rules 《周年报表规则》nnul review o consumer prices 每年消费物价回顾nnul roll-orwrd bsis 逐年延展方式nnul slry 年薪nnul sttement 年度报表；年度决算表nnul Survey o Bnks, Deposit-tking Compnies nd Representtive Oices o oreign Bnks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查nnuitnt 年金受益人nnuity 年金nnuity contrct 年金合约nnuity on humn lie 人寿年金ntecedent debt 先前的债项nte-dted cheque 倒填日期支票nticipted expenditure 预期开支nticipted net proit 预期纯利nticipted revenue 预期收入nti-inltion mesure 反通货膨胀措施nti-inltionry stnce 反通货膨胀立场pprent deicit 表面赤字pprent inncil solvency 表面偿债能力pprent prtner 表面合伙人ppliction or personl ssessment 个人入息课税申请书ppliction o und 资金应用ppliction to relese s liquidtor nd to destruct the books o ccounts nd documents 申请免除清盘人职务及毁灭帐簿与文件ppointed ctury 委任精算师ppointed uditor 委任核数师；委任审计师ppointed trustee 委任的受托人ppointer 委任人pportioned pro rt 按比例分摊pportionment 分配；分摊pportionment ct [United Kingdom] 《分摊法令》〔英国〕pportionment ormul 分摊方程式pportionment o estte duty 遗产税的分摊pprisl 估价；评估pprecible growth 可观增长pprecible impct 显着影响pprecible increse 可观增长pprecition 增值；升值pprecition ginst other currencies 相对其他货币升值pprecition o the exchnge vlue o Hong Kong dollr 港元汇值上升pprecition tx 增值税pproprition 拨款；拨用；拨付pproprition ccount 拨款帐目pproprition Bill 拨款法案pproprition-in-id system 补助拨款办法pproved ssets 核准资产Bbnk ccount 银行帐户bnk ccount holder 银行帐户持有人bnk blnce 银行结余bnk book 银行存摺bnk cshier order 银行本票bnk code 银行暗码bnk drt 银行汇票Bnk Exminer 银行审查主任Bnk or Interntionl Settlements 国际结算银行bnk gurntee 银行担保bnk lending 银行贷款bnk liquidity 银行流动资金bnk lon 银行贷款Bnk Melli Irn 伊朗国家银行bnk note 银行纸币；钞票bnk note hndling ee 处理纸币的手续费bnk note lwully issued 合法发行的银行纸币bnk note pyble to berer on demnd 凭票要求付款予持票人的纸币bnk note trnsction 货币交易bnk notes rte 现钞汇率Bnk o meric (si) Limited 美国（亚洲）银行有限公司Bnk o meric NT & S 美国银行Bnk o yudhy Public Compny Limited 大城银行Bnk o Chin 中国银行Bnk o Chin Group 中银集团Bnk o Communictions 交通银行Bnk o Est si, Limited 东亚银行有限公司Bnk o Englnd 英伦银行Bnk o ukuok Ltd. 冈银行Bnk o Indi 印度银行Bnk o Montrel 加拿大满地可银行Bnk o Nov Scoti 加拿大丰业银行Bnk o Scotlnd 苏格兰银行Bnk o Tiwn 台湾银行Bnk o Tokyo-Mitsubishi, Ltd. 东京三菱银行bnk rte 银行利率；银行贴现率；银行牌价bnk service chrges 银行手续费；银行服务费bnk sttement 银行结单Bnk, The [mgzine] 《银行家杂志》bnk trding dy 银行营业日bnker 银行家；银行业者；银行bnker's cceptnce 银行承兑汇票bnker's uthority 银行权能bnker's book 银行簿册bnkers' clering house 银行票据交换所；银行票据结算所bnker's drt 银行本票；银行汇票bnker's order 银行付款委托书；银行本票bnker's record 银行记录Bnkers Trust Compny 美国信孚银行bnker's undertking 银行承诺Bnking dvisory Committee 银行业务谘询委员会Bnking nd Monetry Section [inncil Services Bureu] 银行及金融组〔财经事务局〕bnking business 银行业务Bnking (Code o Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Bnking Development Division [Hong Kong Monetry uthority] 银行业拓展处〔香港金融管理局〕built-in control o the money supply 货币供应的内在调节功能built-in stbilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk trnser 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull mrket 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion mrket 金银市场Bundesusichtsmt ur den Wertppierhndel 德国联邦证券监管办事处buoy up 上升buoynt 活跃；蓬勃；坚挺；保持高价〔股票〕buoynt mrket 市况活跃bursry 助学金；补助金business 商业；业务business ddress 营业地址business ssocition 业务协会business bnk ccount 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business dy 营业日；交易日business expenses 营业开支；营业费用business or proit 牟利业务business hour 营业时间business income 营业收入Business Mnger [Compnies Registry] 业务经理〔公司注册处〕business o exchnge currencies 货币兑换业务business o tking deposits 接受存款业务business pln 业务计划business record 业务记录business recovery 业务重整business registrtion ppliction orm 商业登记申请表business registrtion certiicte 商业登记证business registrtion ee 商业登记费business registrtion inspector 商业登记督察business registrtion number 商业登记号码Business Registrtion Oice [Inlnd Revenue Deprtment] 商业登记署〔税务局〕Business Registrtion Oicer 商业登记主任business sector 商界business sentiment 营商意欲business txtion 商业课税business turnover 营业额business undertking 商业经营business-riendly 方便商界；有利营商；利于商界运作buy 买入buy low nd sell high 低价买入而高价卖出buy order 买盘buyer's mrket 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rte 买入价；买入汇率CChild llownce 子女免税额Chin & South Se Bnk Limited 中南银行Chin irs Committee [Hong Kong utures Exchnge Limited] 中国事务委员会〔香港期货交易所有限公司〕Chin concept stock 中国概念股Chin Construction Bnk 中国建设银行Chin Development Division [Stock Exchnge o Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕Chin Economic News 《中国经济新闻》Chin Securities Regultory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕Chin Stte Bnk Limited 国华商业银行Chintrust Commercil Bnk, Limited 中国信托商业银行Chinese ssocition o Deposit-tking Compnies 华资接受存款公司公会Chinese Bnkers Club, Hong Kong 香港银行华员会Chinese Bnks' ssocition 香港华商银行公会Chinese Gold nd Silver Exchnge Society 金银业贸易场Chinese New Yer bonus 年奖；年终花红chit und 银会Chiyu Bnking Corportion Limited 集友银行有限公司Chiyu innce Compny Limited 集友财务有限公司Cho Hung innce Limited 朝兴金融有限公司choses in ction 无形动产；据法权产chronologicl book 序时帐簿Chubu Securities innce Compny 中部证券金融公司Chung Khiw Bnk Limited 崇侨银行Chung Nn innce Compny Limited 中南财务有限公司Chuo Trust & Bnking Co., Ltd. 中央信托银行Chuo Trust si Limited 中央信托亚洲有限公司Citibnk, N.. 万国宝通银行CITIC K Wh Bnk Limited 中信嘉华银行有限公司Citicorp Commercil innce (H.K.) Limited 万国宝通工商财务（香港）有限公司Citicorp Interntionl Limited 万国宝通国际有限公司civil debt 民事债项Civil Service Pension Reserve und 公务员退休金储备基金clim 申索；索偿；债权clim equliztion und 申索平衡基金clim or reund o property tx 申请发还物业税clim o debt 债权申索clim on bnk 对银行的债权clim to dividend 摊还债款申索climnt 申索人；索偿人clims sttistics 申索统计数字clss o insurnce business 保险业务类别clss o property 财产类别clw-bck 递减率clernce cost 清拆成本clering 结算；票据交换；清算clering ccount 结算帐户clering nd settlement system 结算和交收系统clering blnce 结算差额clering bnk 结算银行clering cheque 交换支票clering house 结算所；票据交换所Clering House utomted Trnser System [CHTS] 结算所自动转帐系统Clering House o the Hong Kong ssocition o Bnks 香港银行公会结算所clering member 结算会员Clering Members' und 结算会员基金clering prticipnt 结算参与者clering rebte 结算费用的回佣Clering Rules [SEHK Options Clering House Limited] 《结算规则》〔联交所期权结算所有限公司〕Clerk to innce Committee [Legisltive Council] 财务委员会秘书〔立法会〕Clerk to the Bord o Review 税务上诉委员会书记client 客户；委托人；当事人client greement 客户协议client conidentility 客户保密的责任client money 客户款项client sttement 客户结单clients und 客户资金close 结算；收市；收盘close position 平仓；轧平头寸close compny 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close o exchnge 交易所停市close o inncil yer 财政年度终结close out 平仓close out long position 平长仓close out short position 平空仓close stedy 收市时价格稳定close the gp 弥补差距closed position 平仓closed-end investment corportion 股份固定的投资公司close-out price 抛售价格closing ccount 决算帐户closing blnce 期终结余；收市结余closing price 收市价；收盘价closing quottion 收市价；收市行情closing rte 收市汇价；收盘汇率closing trnsction 平仓交易clothing levy 成衣税club deposit 零存整付存款Code o id 《资助则例》Code o Bnking Prctice 《银行营运守则》Code o Best Prctice [Stock Exchnge o Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕。
财务词汇中英对照
财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at thebeginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债 Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Total current liabilities 流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity股东权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OL（Operating Liabilities）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。
常用财务英语及中英文解释
常用财务英语及中英文解释第一篇：常用财务英语及中英文解释AGM 年度股东大会Annual General Meeting的缩写，指在财政年度结束后不久邀请股东就公司的年度报告、财务报表和年终估息等事宜进行表决而召开的大会。
公司常在新财政年度的头几个月内召开年会，并借此向股东汇报公司的业务前景。
Abbreviation of Annual General Meeting.The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST.A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等级偿还债务的能力极强，基本不受不利经济环境的影响。
由标准普尔、穆迪和惠誉国际等主要评级机构评定。
评级对象通常为债券，银行信用等。
The strongest reimbursing ability which is hardly effected by the economic environment.The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 账目分析由银行提供的概述公司交易活动，现金结余及各账户费用的帐单，通常为月结。
财务英语基础词汇表
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
财务英语基础词汇表
A----B1.A/P accoun tingperiod会计期间2. A/P advise and pay 付款通知3.A/R accoun t receiv able应收帐款A/R at the rate of 以……比例a/r all risks（保险）全险Arr. arrival s, arrive d 到货、到船A/S, a/s aftersight见票即付A/S，acc/s accoun t sales承销帐、承销清单，售货清单ASAP as soon as possib l e 尽快ASR accept ancesummary report验收总结报告ass. assessm ent估征、征税assimt. assign ment转让、让与ATC averag e total cost 平均总成本ATM at the money仅付成本钱ATM Automa tic Teller Machin e 自动取款机（柜员机）ATS automa ted tradesystem自动交易系统ATS automa tic transf er servic e 自动转移服务Attn. attention 注意Atty. attorn ey 代理人auct. auctio n拍卖Aud. audito r 审计员、审计师Av. averag e 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight实际重量BA bank acceptance银行承兑汇票bal. balance 余额、差额banky. bankru ptcy破产、倒闭Bat battery电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought买入票据、买入汇票b&b bed & breakf ast 住宿费和早餐费b.c. blindcopy 密送的副本BC buyercredit买方信贷B/C billsf or collection托收汇票B.C. bank cleari ng 银行清算b/d brough t down 转下页Bd. bond 债券B/D billsdiscou nted已贴现票据B/D bank draft银行汇票b.d.i. both datesinclusive, both days inclusive 包括头尾两天B/E bill of entry报关单b.e., B/E bill of exchan g e 汇票BEP breakeven point保本点、盈亏临界点b/f brough t forwar d 承前BF bonded factory保税工厂Bfcy. Benefi ciary受益人B/G, b/g bonded goods保税货物BHC Bank Holdin g Compan y银行控股公司BIS Bank of Intern ation al Settle m ents国际清算银行bit binary digit两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading提货单B/L origin al bill of lading origin al 提货单正本bldg. buildi ng 大厦BMP bank master policy银行统一保险BN bank note 钞票BO branch office分支营业处BO buyer’s option买者选择交割期的远期合同BOM beginn ing of month月初b.o.m. bill of materi als 用料清单BOO build-operat e-own 建造—运营—拥有BOOM build-operate-own-mainta in 建造—运营—拥有—维护BOOT build-operat e-own- transf er 建造—运营—拥有—转让b.o.p. balanc e of paymen ts 收支差额BOT balanc e of trade贸易余额BOY beginn ing of year 年初b.p., B/P billspayabl e 应付票据Br. branch分支机构BR bank rate 银行贴现率b.r., B/R billsreceiv able应收票据Brok. broker or broker age 经纪人或经纪人佣金b.s., BS, B/S balanc e sheet资产负债表B/S bill of sales卖据、出货单B share B share B 股B.T.T. bank telegr aphic transf er 银行电汇BV book value票面价值b.l., B/L bill of lading提货单B/L origin al bill of lading origin al 提货单正本bldg. buildi ng 大厦BMP bank master policy银行统一保险BN bank note 钞票BO branch office分支营业处BO buyer’s option买者选择交割期的远期合同BOM beginn ing of month月初b.o.m. bill of materi als 用料清单BOO build-operat e-own 建造—运营—拥有BOOM build-operate-own-mainta in 建造—运营—拥有—维护BOOT build-operat e-own- transf er 建造—运营—拥有—转让b.o.p. balanc e of paymen ts 收支差额BOT balanc e of trade贸易余额BOY beginn ing of year 年初b.p., B/P billspayabl e 应付票据Br. branch分支机构BR bank rate 银行贴现率b.r., B/R billsreceiv able应收票据Brok. broker or broker age 经纪人或经纪人佣金b.s., BS, B/S balanc e sheet资产负债表B/S bill of sales卖据、出货单B share B share B 股B.T.T. bank telegr aphic transf er 银行电汇BV book value票面价值C---DC/- case;curren cy 现金、息单C/A capita l accoun t 资本帐户Cat catalo g ue 目录C.B cash book 现金簿C/D custom e declartion现金账C.d cum dividen do 附股息报关单Cert certif ieate说明书C./F carrig e forwar d 转下页Cge carria g e 运费C.H custom house海关C/i certif cateof insura n ce 保险说明书C&I cost insura nce 保险费在内价C.I.F 到岸价格C/O cost order现金汇票C/o cash of carrie d over 转交c.o.d cash on delive ry 货到付款Com coummerical商业;佣金Cont contra ct 合同Cr credit;credit or 货方Ctge cartag e 车费Curt curren t 本月,现金Cy curren cy 货币D degree; draft度、汇票D/A deposi t accoun t 存款帐户D/A document agains t accept ance承兑交单d/a days afteraccept ance承兑后......日（付款）D. A. debit advice欠款报单D. B day book 日记帐、流水帐DB method declin ing balanc e (deprec iatio n) method递减余额折旧法D. C. F. method discou n tedcash flow method现金流量贴现法D/D documentary draft跟单汇票D. D.; D/D demand draft即期汇票D/d; d/d days afterdate 出票后......日(付款)d. d. dry dock 干船坞DDB method double declin i ng balanc e (deprec iatio n) method双倍递减余额折旧法D. D. D deadli ne delive ry date 交易最后日期def. defici t 赤字、亏损dem. demurr age 滞期费Depr. depreci atio n折旧d. f; D. F.; d. frt. dead freigh t 空舱费D. G danger ous goods危险货物diff. differ ence差额Dis. discou nt 折扣、贴现dish'd; dishddishon ored不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividen d 红利、股息D-J Dow Jones& Co. 美国道—琼斯公司DJIA Dow JonesIndust rial A verag e (StockIndex)道—琼斯工业股票指数DJTA Dow JonesT ransp ortation Averag e 道—琼斯运输平均数DJUA Dow JonesUtility Averag e 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discre tiona ry limit无条件限制DLD deadli ne date 最后时限Dls. ; Dol(s); Doll(s) dollar s 元DM Deutsc h e Mark; D-mark; Deutsc hmark; 德国马克DMCs develo pingmember countri es 发展中国家DN date number日期号DN; D/N debitn ote 借记通知单DNR do not reduce不减少do.; dto. ditto同上、同前D/O delive ry order发货单Doc(s) documents 凭证、单据、文件doc. att. documen ts attach ed 附单据、附件Doc. code documen t code 凭证（单据）编号D. O. G. days of grace宽限日数DOR date of reques t 要求日DP; D/P documen t against paymen t 交单付款DPI dispos ableperson al income个人可支配收入DPOB date and placeof birth出生时间和地点DPP damp proofi ng 防潮的Dr. debit借记、借方D. R.; DR discou n t rate 贴现率、折扣率Dr debtor债务人DR deposi t receip t 存单、存款收据dr. drawer借方DS; d/s days aftersight(days' sight)见票后.......日(付款)ds.; d's days 日dstn. destin ation日的地(港)DTC Deposi t taking compan y接受存款公司DTC Deposi t Trust Compan y储蓄信托公司dup.; dupl.; dupte. duplic ate 副本DVP delive ry versus paymen t 付款交货dy.; d/y day; delive ry 日、交货E---Gea. each 每，各e.e. E.E. errorexcept ed 错误除外EEC The Europe an Econom ic Commun ity 欧洲经济共同体e.g. exempli gratia (for exampl e) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosu re 附件E.&O.E. errors and omissi ons except ed 错误和遗漏不在此限Esq. Esquir e 先生（信内尊称）ETA estima ted time of arrival预计到达时间etc., & c. et cetera (and so forth)等待ex out of, withou t 自，无，交货ex. exampl e, executive, exchan g e, extract 例子，执行官，外汇，摘要f feet 英尺F dealtin flat 无息交易的f. following (page) 接下页f. fairs定期集市F. A. face amount票面金额F. A. fixedassets固定资产F. A freigh t agent货运代理行FA free alongside 启运港船边交货FABB Fellow of the Britis h Associ ation of Accoun tants and Audito rs 英国会计师和审计师协会会员FAC facili ty 设施、设备f.a.c. fast as can 尽快FACT factor analysi s charttechni que 因素分析图解法fad. free delivery (discha rge, dispat ch) 免费送货F. A. F. free at factory工厂交货FAIA Fellow of the Associ ation of Intern ation al Accoun tants国际会计协会会员F. A. Q fair averag e quality（货品）中等平均质量F. A. S. free alongsi de ship 发运地船边交货价FASB Financi al Accoun tingStanda rds Boards财务会计标准委员会FA T fixedassettransf er 固定资产转移FA T factory accept ancetest 工厂验收试验FB foreig n bank 外国银行F. B. E. foreig n bill of exchan ge 外国汇票F. C. fixedcapita l固定资本F. C. fixedcharge s 固定费用F. C. future contra ct 远期合同fc. franc法郎FCA Fellow of the Institu te of Charte red Accoun tants特许会计师学会会员FCG foreig n curren cy guaran tee 外币担保FCL full contai ner load 整货柜装载FCL/LCL full contai ner load/less (than)full contai ner load 整装/分卸FCR forwar der's cargoreceip t 货运代理行收据FCT forwar dingagent's certif icate of transp ort 货运代理行领货证fd. fund 资金FDB method fixedrate on declin ing balanc e method定率递减余额折旧法FDI foreig n direct investm ent外商直接投资FDIC Federal Deposi t Insura nce Corpor ation联邦储蓄保险公司FE foreig n exchan g e 外汇FE future exchan g e 远期外汇FF French franc法国法郎fib free into barge驳船上的交货价FIBC financi al institu tion buyercredit policy金融机构买方信贷险FIFO firsti n, first out 先进先出法fin. stadg.(stndg.) financial standi ng 资信状况fin. stat. (F/S) financial statem ent 财务报表fin.yr. financial year 财政年度FINA following itemsn ot availa ble 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin盾FLG financ e leaseguaran tee 金融租赁担保flt. flat 无利息FMV fair market value合理市价FO free out 包括卸货费在内的运费fo. folio对折、页码FOB free on board（启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBSTfree on boardstowed and trimmi ng 包括清理及平仓的离岸价格F.O.C. free of charge免费FOCUSFinancial and OperationsCombin ed Uniform Single Report财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forwar d; forwar ded 转递FOREXf oreig n exchan g e 外汇FOS free on steame r 蒸汽船上交货（价）FOUO for offici al use only 仅用于公事FOW, f. o. w. free on wagon（启运站）火车上交货（价）FOX Future s and Option s Exchan g e 期货和期权交易所FP floati ng policy浮动政策FP fullypaid 已全付的FRA forwar d rate agreem ent 远期利率协议FRCD floati ng rate certif i cate of deposi t 浮动利率存单frt., frgt. forwar d 期货、远期合约free case no charge for case 免费事例FREF fixedrate export financ e 固定利率出口融资frt. & grat. freigh t and gratui ty 运费及酬金Frt. fwd freigh t forwar d 运费待付Frt. ppd freigh t prepai d 运费已付FS final settle m ent最后结算FSR feasib ility studyreport可行性研究报告FTW free tradewharf码头交易FTZ free tradezone 自由贸易区fut. future s 期货、将来FV face value面值FV A fair valueaccoun ting合理价值法FWD forwar d (exchan g e) contra ct 远期合约F.X. foreig n exchan g e 外汇FX broker foreig n exchan g e broker外汇经纪人fxd fixed固定的FXRN fixedrate note 定息票据FY fiscal year (financi al year) 财政（务）年度fy. pd. fullypaid 全部付讫FYI for your inform ation供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent总代理商、总代理人GA go ahead办理、可行GAAP genera l Accept ed Accoun tingPrinci ples通用会计准则GAAS Genera lly Accept ed Auditi ng Standa rd 通用审计标准GAC General Admini stration of Custom s 海关总署gal., gall gallon加仑gas. gasoli ne 汽油GATT Genera l Agreem ent on Tariff s and Trade关税及贸易总协定GCL govern ment conces sional loan 政府优惠贷款GDP grossdomesti c produc t 国内生产总值gds. goods商品、货物GJ genera l journal普通日记帐GL general ledger总分类帐gm. gram(s) 克GMP gradua ted paymen t mortgag e 递增付款按揭GND grossn ation al demand国民总需求GNE grossn ation al expedi tures国民支出总额GNP grossn ation al product 国民生产总值GOFO gold forwar d rate 黄金远期利率GP grossprofit毛利GPP genera l purcha singpower总购买能力gr. (grs.) wt. grossweight毛重GR grossrevenu e 毛收入GS grosssales销售总额GSP genera lised system of prefer ences普惠制GTM good this month本月有效GTW good this week 本星期有效H----IHAB houseair bill 航空托运单HAWB houseair waybil l 航空托运单HCA historical cost accoun ting历史成本会计hdqrs. headqu arter s 总部hg. hectog ram 一百公克HIBORHong Kong Interb ank Offere d Rate 香港银行同业拆借利率hifo highes t-in, first-out 高入先出法H. in D. C. holder in due course正当持票人Hi-Q high quality高质量HIRCShigh intere st rate curren cies高利率货币hi-tech high technol ogy高技术HKD Hong Kong dollar香港元HKI Hong Kong Index香港指数hl. hectol iter百升hldg. holdin g控股Hon'd honore d 如期支付的HSCPIHang Seng Consum er PriceIndex恒生消费价格指数HSI Hang Seng Index恒生指数hwevr. howeve r 无论如何Hz hertz赫兹I. A. intang ibleassets无形资产I & A invent ory and allocations库存和分配IAS Intern ation al Accoun tingStanda rd 国际会计标准IB investment bankin g投资银行（业）I. B. invoic e book 发票簿IBA Intern ation al Bank Associ ation国际银行家协会IBBR interb ank bid rate 银行间报价利率I. B. I invoic e book inward购货发票簿IBNR incurr ed but not report ed 已发生未报告I. B. O. invoic e book outwar d 销货发票簿IBOR inter-bank offere d rate 银行间的拆借利率ICB intern ation al competitive biddin g国际竞标ICIA Intern ation al Credit Insura n ce Associ ation国际信用保险协会ICJ Intern ation al Court of Justic e 国际法庭ICM intern ation al capita l market国际资本市场ICONsindexcurren cy option notes指数货币期权票据ICOR increm ental capita l-output ratio资本—产出增量比I. C. U. Intern ation al Code Used 国际使用的电码IDB indust rial develo pment bond 工业发展债券IDB Inter-Americ an Develo pment Bank 泛美开发银行IDB inter-dealer broker交易商之间经纪人IDC intang i bledevelo pment cost 无形开发成本IDR intern ation al deposi taryreceip t 国际寄存单据IE indire ct export间接出口I. F. insuff icien t fund 存款不足IFB invita tionf or bids 招标邀请I. G. imperi al gallon英制加仑IL, I/L import licenc e 进口许可证ILC irrevo cable letter of credit不可撤销信用证IMF Intern ation al Moneta ry Fund 国际货币基金组织imp. import进口，输入Inc. incorp orate d注册（有限）公司incl. inclusive 包括在内incldd. includ ed 已包含在内incldg. including 包含inl. haul inland haulag e 内陆运输费用INLO in lieu of 代替Ins, ins. insura nce 保险inst. instan t 即期、分期付款Instal., instal. installment分期付款Int., int. intere st 利息inv., Inv. invoic e 发票、付款通知in trans(I. T.) in transi t. 在(运输）途中inv.doc./attach. invoic e with documen t attach ed 附提货单的发票Inv't., invt. invent ory 存货I-O input-output输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN indust rial promis soryn ote 工业汇票IPO initia l public offeri ng 首次发售股票IQ import quota进口配额IR Inland Revenu e 国内税收I. R. inward remitt ance汇入款项IRA indivi dual retire m ent accoun t 个人退休金帐户IRA intere st rate agreem ent 利率协议IRR intere st rate risk 利率风险IRR intern al rate of return内部收益率irred. irrede emabl e 不可赎回的IRS intere st rate swap 利率调期IS Intern ation al System公制度量衡ISIC Intern ation al Standa rd Indust rial Classi ficati on 国际标准产业分类IT inform ation technology信息技术IT intern ation al tolera n ce 国际允许误差I/T income tax 所得税ITC investmenttax credit投资税收抵免ITO Intern ation al TradeOrgani zatio n国际贸易组织ITS interm arket tradin g system跨市场交易系统IV investm entv alue投资价值Inv't., invt. invent ory 存货I-O input-output输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN indust rial promis soryn ote 工业汇票IPO initia l public offeri ng 首次发售股票IQ import quota进口配额IR Inland Revenu e 国内税收I. R. inward remitt ance汇入款项IRA indivi dual retire m ent accoun t 个人退休金帐户IRA intere st rate agreem ent 利率协议IRR intere st rate risk 利率风险IRR intern al rate of return&nbs, p; 内部收益率irred. irrede emabl e 不可赎回的IRS intere st rate swap 利率调期IS Intern ation al System公制度量衡ISIC Intern ation al Standa rd Indust rial Classi ficati on 国际标准产业分类IT inform ation technology信息技术IT intern ation al tolera n ce 国际允许误差I/T income tax 所得税ITC investmenttax credit投资税收抵免ITO Intern ation al TradeOrgani zatio n国际贸易组织ITS interm arket tradin g system跨市场交易系统IV investm entv alue投资价值J--NJ., Jour. journal日记帐J. A. (J/A) joint accoun t 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio日记帐页数J. V. jointv entur e 合资经营企业J. V. journal vJ. V. journal vouche r&nbsJ. V. journal vouche r 分录凭单JVC jointv entur e compan y合资公司K. D. knocke d down 拆散K. D. knocke d down price成交价格kg kilogr am 千克kilom. kilome ter 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowa tt-hour 千瓦小时L. B. letter book 书信备查簿LB licens ed bank 许可银行lb pound磅LC (L/C) letter of credit信用证LCL/FCL less than contai ner load/full contai ner load 拼装/整拆LCL/LCL less than contai ner load/less than contai ner load 拼装/拼拆L.& D. loansand discou n ts 放款及贴现L&D loss and damage损失和损坏ldg. loadin g装（卸）货L/F ledger folio分类帐页数LG letter of guaran tee 保函Li. liability 负债LI letter of intere st (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insura nce policy人寿保险单LIRCsl ow intere st rate curren cies低利率货币L/M list of materi als 材料清单LMT localm ean time 当地标准时间LRP limite d recour se projec t 有限追索项目LRPF limite d recour se projec t financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. localstandard time 当地标准时间LT long term 长期Ltd. limite d 有限（公司）m millio n百万M mature d bond 到期的债券M mega- 百万M milli-千分之一m. meter, mile 米、英里M&A merger & acquis i tion兼并收购MA my accoun t 本人帐户Mat. maturi ty 到期日Max., max maximum 最大量M. B. memora n dumbook 备忘录MBB mortgag e-backed bonds抵押支持的债券MBO management by objectives目标管理M/C margin al credit信贷限额m/c metallic curren cy 金属货币MCA mutual curren cy accoun t 共同货币帐户MCP mixedcredit progra m混合信贷计划M/d months afterdeposi t 出票后......月M. D. maturi ty date 到期日M. D. (M/D) memora n dumof deposi t 存款(放）单M. D. malici ous damage恶意损坏mdse. merchan dise商品MEI margin al effici encyof investment投资的边际效率mem. memora n dum备忘录MERM multil atera l exchan g e rate model多边汇率模型M. F. mutual funds共同基金MF mezzan ine financing 过渡融资mfg. manufa cturi ng 制造的MFN most favour ed nation s 最惠国mfrs. manufa cture rs 制造商mg millig ram 毫克M/I marine insura n ce 海险microone millio n th part 百万分之一min minimu m 最低值、最小量MIP monthl y investm ent plan 月度投资计划Mk mark 马克mks. marks商标mkt. market市场MLR minimu m lendin g rate 最低贷款利率MLTG medium-and-long-term guaran tee 中长期担保M. M. moneymarket货币市场mm millim eter毫米MMDA moneymarket deposi t accoun t 货币市场存款帐户MMI majorm arket index主要市场指数MNC multin ation al corpor ation跨（多）国公司MNE multin ation al enterp rise跨国公司MO (M. O.) moneyorder汇票mo. month月MOS managem ent operating system经营管理制度Mos. months月MP market price市价M/P months afterpaymen t 付款后......月MPC margin al propen sityto consum e 边际消费倾向Mrge.(mtg. ) mortgag e 抵押MRJ materi als requis i tion journal 领料日记帐MRO mainte n ance, repair and operation 维护、修理及操作MRP manufa cture r's recomm ended price厂商推荐价格MRP materi al requir ement planni ng 原料需求计划MRP monthl y report of progre ss 进度月报MRR mainte n ance, repair and replac e 维护、修理和替换M/s months of sight见票后.......月msg messag e 留言MT medium term 中期M/T mail transf er 信汇mthlymonthl y 每月MTI medium-term insura n ce 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets净资产n. a not availa ble 暂缺N. A. non-accept ance不承兑NA not applic able不可行N. B. nota bene 注意NC no charge免费N/C net capita l净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delive ry 未能到达ND next day delive ry 第二天交割NDA net domesti c asset国内资产净值N.E. net earnin g s 净收益n. e. no effects 无效n. e. not enough不足negb. negoti able可转让的、可流通的Neg. Inst., N. I. negoti ableinstru m ents流通票据nego. negoti ate 谈判N. E. S. not elsewh ere specif ied 未另作说明net. p. net procee ds 净收入N/F no fund 无存款NFD no fixeddate 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income净收益N. I. net intere st 净利息NIA T net income aftertax 税后净收益NIFO next in, first out 次进先出法nil nothin g无NIM net intere st margin净息差NIT negati ve income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautic al mile 海里NM no marks无标记N. N. no name 无签名NNP net nation al product 国民生产净值NO. (no.) number编号、号数no a/c no accoun t 无此帐户NOP net open positi on 净开头寸NOW a/c negoti ableorder of withdrawal可转让存单帐户N/P net profit净利NP no protest 免作拒付证书N. P. notespayabl e 应付票据NPC nominal protec tioncoeffi cient名义保护系数NPL non-performingloan 不良贷款NPV method net presen t valuemethod净现值法N. Q. A. net quickassets速动资产净额NQB no qualif ied bidder s 无合格投标人NR no rated（信用）未分等级N/R no respon sibility 无责任N. R. notesreceiv able应收票据N. S. F. (NSF) no suffic i entfund 存款不足NSF checkn o suffic i entf und check存款不足支票nt. wt. net weight净重NTA net tangib l e assets有形资产净值NTBs non-tariff s barrie rs 非关税壁垒ntl no time lost 立即NTS not to scale不按比例NU name unknown无名N. W. net worth净值NWC net workin g capita l净流动资本NX not exceeding 不超过N. Y. net yield净收益NZ New Zealan d dollar新西兰元O------Ro order订单o. (O.) offer发盘、报价OA open accoun t 赊帐、往来帐o/a on accoun t of 记入......帐户o. a. overall 全面的、综合的OAAS operati onal accoun tingand analysis system经营会计分析制OB otherbudget ary 其他预算O. B. ordinary business 普通业务O. B. (O/B) orderbook 订货簿OB/OS indexoverbo ught/overso l d index超买超卖指数OBV on-balanc e volume持平数量法o. c. over charge收费过多OC open cover预约保险o/d, o. d.,(O. D.) overdr awn 透支OD overdr aft 透支O/d on demand见票即付O. E. (o. e. ) omissi on except ed 遗漏除外O. F. oceanf reigh t 海运费OFC open for cover预约保险O. G. ordinary goods中等品O. G. L. Open Genera l Licens e 不限额进口许可证OI origin al issue原始发行OII overse as investm enti nsura n ce 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price原价格O. P. open policy不定额保险单opp opposi te 对方opt. option al 可选择的ord. ordinary 普通的OS out of stock无现货O/s outsta n ding未清偿、未收回的O. T. overtime 加班OTC over-the -counte r market市场外交易市场OV A overhe ad varian ce analysi s 间接费用差异分析OW offerwanted寻购启示OWE optimu m workin g effici ency最佳工作效率oz ounce(s) 盎司ozws. otherwi se 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. partic ular averag e; powerof attorn ey 单独海损；委托书P.A. person al accoun t; privat e accoun t 个人账户、私人账户p.a., per ann. per annum每年P&A profes sional and admini strative 职业的和管理的P&I clause protec tionand indemn ity clause保障与赔偿条款P&L profit and loss 盈亏，损益P/A paymen t of arrival货到付款P/C pricecatalo g; pricecurren t 价格目录；现行价格P/E price/earnin g市盈率P/H pier-to-house从码头到仓库P/N promis soryn ote 期票，本票P/P posted price(股票等)的牌价PAC put and call 卖出和买入期权pat. patent专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter进入时支付PBT profit before taxati on 税前利润pc piece; prices片，块；价格pcl. parcel包裹pd paid 已付per pro. per procur ation em （拉丁）由...代理PF projec t financ e 项目融资PFD prefer red stock优先股pk peck 配克（1/4蒲式耳）PMO postal moneyorder邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. placeof delive ry 交货地点P.O.D. port of destin ation; port of discha rge 目的港；卸货港P.O.R. payabl e on receip t 货到付款P.P. paybac k period（投资的）回收期P.P.I. policy proof of intere st 凭保证单证明的保险利益POE port of entry报关港口POP advertising point-of-purcha se advertising购物点广告POR pay on return收益PR paymen t receiv ed 付款收讫PS postsc ript又及PV par value; presen t value面值；现值q. quarto四开，四开本Q. quanti ty 数量QB qualif i ed buyers合格的购买者QC quality contro l质量控制QI quarte rly index季度指数qr. quarte r 四分之一，一刻钟QT questi onedtrade有问题交易QTIB Qualif ied Termin al Intere st Proper ty Trust附带可终止权益的财产信托quad. quadru plica te 一式四份中的一份quotn. quotati on 报价q.v. quod vide (whichsee) 参阅q.y. query查核R option not traded没有进行交易的期权R. respon se; regist ered; return答复；已注册；收益r. rate; rupee; ruble比率；卢比；卢布RAD resear ch and develo pment研究和开发RAM divers e annuity mortgag e 逆向年金抵押RAN revenu e antici patio n note 收入预期债券R&A rail and air 铁路及航空运输R&D resear ch and develo pment研究与开发R&T rail and truck铁路及卡车运输R&W rail and water铁路及水路运输R/A referto accept or 洽询（汇票）承兑人R/D referto drawer（银行）洽询出票人RB regula r budget经常预算RCA relati ve compar ative advant age 相对比较优势RCMM registeredcompetitive market maker注册的竞争市场自营商rcvd. receiv ed 已收到r.d. runnin g days=consecutive days 连续日RDTC regist ereddeposi t taking compan y注册接受存款公司Re. subjec t 主题re. with refere n ce to 关于RECEIV ED B/L receiv ed for shipmen t bill of lading待装云提单REER real effective exchan g e rate 实效汇率ref. refere e; refere n ce; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned拥有的不动产REP import replac ement进口替代REP Office repres entative office代办处，代表处REPO, repu, RP Repurc h aseAgreem ent 再回购协议req. requis i tion要货单，请求REVOLVER revolv ing letter of credit循环信用证REWR read and write读和写RIEs recogn izedinvestm ent exchan g es 认可的投资交易（所）Rl roll 卷RLB restri ctedlicens e bank 有限制牌照银行RM remitt ance汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Specia l Delive ry 皇家邮政专递RMT Rail and Maritime Transp ort Union铁路海运联盟ROA return on asset资产回报率ROC return on capita l资本收益率ROE return on equity股本回报率ROI return on investment投资收益ROP regist eredoption princi pal 记名期权本金ro-ro roll-on/roll-off vessel滚装船ROS return on sales销售收益率RPB Recogn izedProfes sional Body 认可职业（投资）机构RPI retail priceindex零售物价指数RPM resale pricem ainte n ance零售价格维持措施（计划）rpt. repeat重复RRP Revers e Repurc h aseAgreem ent 逆回购协议RSL rate sensitive liabil ity 利率敏感性债务RSVP please reply请回复RT Royalty Trust特权信托RTM regist eredtrademark 注册商标Rto ratio比率RTO roundtrip operation 往返作业RTS rate of techni cal substi tutio n技术替代率RTW right to work 工作权利RUF revolv ing underw ritin g facili ty 循环式包销安排RYL referring to your letter参照你方来信RYT referring to your telex参照你方电传S---TS no option offere d 无期权出售S splitor stockdivide d 拆股或股息S signed已签字s second; shilli ng 秒；第二；先令SA semi-annual paymen t 半年支付SA SouthAfrica南非SAA specia l arbitr age accoun t 特别套作账户SAB specia l assess m ent bond 特别估价债券sae stampe d addres sed envelo pe 已贴邮票、写好地址的信封SAFE StateAdmini strati on of Foreig n Exchan g e 国家外汇管理局SAIC StateAdmini stration for Indust ry and Commer ce （中国）国家工商行政管理局SAP Statem ent of Auditi ng Procedu re 《审计程序汇编》SAR Specia l Admini strative Region特别行政区SAS Statem ent of Auditi ng Standa rd 《审计准则汇编》SASE self-addressed stampe d envelo pe 邮资已付有回邮地址的信封SA T (China) StateAdmini strati on of Taxati on （中国）国家税务局SA TCOM satell ite commun icati on 卫星通讯SB short bill 短期国库券；短期汇票SB salesbook; saving bond; saving s bank 售货簿；储蓄债券；储蓄银行SBC SwissBank Corp. 瑞士银行公司SBIC SmallBusine ss Investment Corpor ation小企业投资公司SBIP small busine ss insura nce policy小型企业保险单SBLI Saving s Bank Life Insura n ce 储蓄银行人寿保险SBN Standard Book Number标准图书号SC salescontra ct 销售合同sc scilic et namely即SC suppli er credit卖方信贷SCF suppli er credit financ e 卖方信贷融资Sch schill ing （奥地利）先令SCIRRspecia l CIRR 特别商业参考利率SCL securi ty characteris tic line 证券特征线SCOREspecia l claimon residu al equity对剩余财产净值的特别要求权SD standard deducti on 标准扣除额SDB specia l distri ct bond 特区债券SDBL sightdraft, bill of lading attach ed 即期汇票，附带提货单SDH synchr onous digita l hierarchy 同步数字系统SDR straig h t discou nt rate 直线贴现率SDRs specia l drawin g rights特别提款权SE shareh older s' equity股东产权SE StockExchan g e 股票交易所SEA Single Europe an Act 《单一欧洲法案》SEAF StockExchan g e Automa tic Exchan g e Facili ty 股票交易所自动交易措。
财务中英文对照
会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning(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 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com(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预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments(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 (9)长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan(10)业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation(11)财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制(报表) Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step(12)财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis(现金流量表)财务状况变动表中的营运资金基础 SCFP.Working Capital Basis (资金来源与运用表)营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities(13)财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio(14)合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method(15)物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-terminvestment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods 1223 副产品by-products 1224 在制品work in process 1225 委外加工work in process - outsourced 1226 原料raw materials 1227 物料supplies 1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses 1251 预付薪资prepaid payroll 1252 预付租金prepaid rents 1253 预付保险费prepaid insurance 1254 用品盘存office supplies 1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expenses 126 预付款项prepayments 1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments 1284 代付款payment on behalf of others 1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others 1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds 1311 偿债基金redemption fund (or sinkingfund) 1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund 1314 退休基金pension fund 1318 其它基金other funds 132 长期投资long-term investments 1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 14~ 15 固定资产property , plant, and equipment 141 土地land 1411 土地land 1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improvements - revaluation increments。
财务英文词典.doc
财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partner’s drawing (ac count) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good – will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post – closing entries 结帐后记录（分录）Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price – aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost – finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producer’s rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份（同founders’ stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of credit ors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret reserve 秘密准备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债权人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的分别Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金Selling cost 推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批偿还债券（公司债）Service 服务Service cost 服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant 确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报进口Shipment 运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销；承销品（同consignment inward）Shipment outward 寄销；寄销品（同consignment outward）Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷（同factory burden）Shop office expenses 工厂事务Shop order 工厂通知单；工作单Shop supplies 工厂用品；工厂供应品Shortage 短少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券（公司债）Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券（公司债）Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同“T” account）Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 呆滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐（薄）Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐（薄）Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 专用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制（同job order cost system）Specimen 样本Split column journal 多栏日记收（同analytical journal）Spoilage 损坏Spoiled material 损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏工作报告Spot 现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准则；标准；定额Standard cost 标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet 标准分批成本单Standard operation 标准工作Standard price method 标准价格法（指领用材料的计价）Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表（即损益表）Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of current position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变动表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽成本Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡（片）Stock certificate 股票（同certificate of stock）Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡（片）Stock debit notes 货物收入凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财产目录（同inventory）Stock register 股票登记薄Stock requisition 领货单；领料单；领料申请书Stock sheet 存货表Stock split up 股份分割Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 材料调整Store card 存料卡Store imprested account 备用材料帐Storekeeper 材料管理员Storeroom expenses 货机费用Stores inventory report 材料盘存；报告Stores issued book 发出材料薄Stores ledger 材料分类帐Stores ledger clerk 材料薄记员Stores ordered ledger 定购材料分类帐Stores received and issued book 材料收发薄Stores received book 收入材料薄Stores rejected book 拒收材料薄Stores requisition 领料单；领料申请书Stores reserve 材料准备Stores returned 退还材料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 附属公司Sub – normal depreciation 低度折旧Subordinated debts 附属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本（同上条）Subscribers 认股人；（公司债）应募人Subscription(s) 认股；认缴股款（公司债）Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记录Subscription register 认股登记薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 附属公司Subsidiary corporation附属公司（同上条）Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财产明细分类帐Subsidiary ledger record 补助记录；明细记录Subsidiary revenue ledger 岁入补助（明细）分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数（总额）Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品成本窠总表Summary of cost of goods sold 销货成本窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货成本窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 材料耗损窠总表Summary of spoiled work 损坏工作窠总表Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效力负担窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债权人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极上品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
常见英文词汇-财务
常见英文词汇-财务常见英文词汇-财务acceptance 承兌Account 帐,帐户accountant 會計員Accounting equation 会计等式Accounting system 会计系统,会计制度accounting 會計accounts payable 應付賬款accounts receivable 應收賬款accumulated profits 累積利益adjusting entry 調整記錄adjustment 調整administration expense 管理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津貼amalgamation 合併American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配製造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程Articulation 勾稽关系assessment 課稅Assets 资产attorney fee 律師費Audit 审计auditor 審計員average cost 平均成本average 平均數bad debt 壞賬Balance sheet 资产负债表balance 餘額bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill of exchange 匯票bill of lading 提單bill 票據bills discounted 貼現票據bills payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記Bookkeepking簿记branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算Business entity 企业个体by-product sales 副產品銷售by-product 副產品capital 股本capital income 資本收益capital outlay 資本支出capital stock certificate 股票Capital stock 股本carried down 移後carried forward 移下頁cash account 現金賬戶Cash flow prospects 现金流量预测cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金支付cash purchase 現購cash sale 現沽cash 現金cashier 出納員cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款單折certificate of indebtedness 借據Certificate Public Accountant注册会计师certified check 保付支票certified public accountant 會計師charge for remittances 匯水手續費charges 費用charter 營業執照chartered accountant 會計師chattles動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 佣金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 複利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合併資產負債表consolidated profit and loss account 合併損益表consolidation 合併construction cost 營建成本construction revenue 營建收入contract 合同control account 統制賬戶copyright 版權Corporation 公司cost 成本Cost accounting 成本会计External users 外部使用者cost of labour勞工成本cost of manufacture 製造成本cost of production 生產成本cost of sales 銷貨成本cost price 成本價格Cost principle 成本原则credit note 收款通知單credit 貸方Creditor 债权人creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益debit 借方debt 債務deed 契據deferred assets 遞延資產deferred liabilities 遞延負債Deflation 通货紧缩delivery expense 送貨費delivery order 出貨單delivery 交貨demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit slip 存款單deposit 存款depreciation 折舊direct cost 直接成本direct labour直接人工director 董事Disclosure 批露discount on purchase 進貨折扣discount on sale 銷貨折扣discount 折扣dishonoured check 退票dissolution 解散dividend payable 應付股利dividend 股利documentary bill 押匯匯票documents 單據double entry bookkeeping 複式簿記draft 匯票drawee付款人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業務收益endorser 背書人enterprise 企業entertainment 交際費equipment 設備estate 財產estimated cost 估計成本estimates 概算exchange loss 兌換損失exchange 兌換expenditure 經費Expenses 费用extension 延期face value 票面價值factor 代理商fair value 公平價值Financial Accounting Standards Board 财务会计准则委员会Financial accounting 财务会计Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表financial year 財政年度finished goods 製成品finished parts 製成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 傢俬及器具gain 利益general expense 總務費用general ledger 總分類賬Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Going-concern assumption 持续经营假设goods in transit 在運貨物goods 貨物goodwill 商譽Government Accounting Office 政府会计办公室government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income from joint venture 合營收益income from sale of assets 出售資產收入Income statement 损益表income tax 所得稅indirect cost 間接成本indirect expense 間接費用indirect labour間接人工indorsement 背書Inflation 通货膨涨installment 分期付款Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保險intangible asset 無形資產Integrity 整合性inter office account 內部往來interest rate 利率interest received 利息收入interest 利息Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者intrinsic value 內在價值inventory 存貨Investing activities 投资活动investment income 投資收益investment 投資invoice 發票item 項目job cost 工程成本job 工作joint venture 短期合伙journal 日記賬labour cost 人工成本labour人工land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀Liabilities 负债liability 負債limited company 有限公司limited liability 有限負債limited partnership 有限合夥liquidation 清盤loan 借款long term liability 長期負債loss on exchange 兌換損失loss 損失machinery equipment 機器設備Management accounting 管理会计manufacturing cost 製造成本manufacturing expense 製造費用market price 市價material requisition 領料單materials 原村料medical fee 醫藥費merchandise 商品miscellaneous expense 雜項費用mortgage 抵押mortgagee 承押人mortgagor 抵押人movable property 動產Negative cash flow 负现金流量net amount 淨額net asset 資產淨額net income 淨收入net loss 淨虧損net profit 純利net value 淨值notes 票據notes payable 應付票據notes receivable 應收票據opening stock 期初存貨Operating activities 经营活动operating expense 營業費用operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量quotation 報價rate 比率raw material 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residual value 剩餘價值retailer 零售商Retained earning 留存利润Return of investment 投资回报,投资报酬returns 退貨Revenue 收入salary 薪金sale discount 銷貨折扣sale return 銷貨退回sales 銷貨salvage 殘值sample fee 樣品scrap value 殘餘價值scrap 廢料Securities and Exchange Commission 证券交易委员会securities 證券security 抵押品selling commission 銷貨佣金selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 独资,独资企业Solvency 清偿能力spare parts 配件Stable-dollar assumption 稳定货币假设standard cost 標準成本Statement of cash flow 现金流量表Statement of financial position 财务状况表stock sheet 存貨表stock 存貨Stockholders' equity 股东权益Stockholders 股东stocktake盤點subsidies 補助金sundry expense 雜項費用supporting document 附表surplus 盈餘suspense account 暫記賬戶Tax accounting 税务会计tax 稅捐taxable profit 可徵稅利潤temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total cost 總成本total 合計trade creditor 進貨客戶trade debtor 銷貨客戶trademark 商標transaction 交易transfer voucher 轉賬傳票transfer 轉賬transportation 運輸費travelling 差旅費trial balance 試算表trust 信託turnover 營業額unappropriated surplus 未分配盈餘unit cost 單位成本unlimited company 無限公司unlimited liability 無限責任unpaid dividend 未付股利valuation 估價value 價值vendor 賣主voucher 傳票wage allocation sheet 工資分配表wage rate 工資率wage 工資warehouse receipt 倉庫收據wear and tear 秏損welfare expense 褔利費Window dressing 门面粉饰work order 工作通知單year end 年結。
会计词典(中英文对照)
a basket of currencies一揽子货币，一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出，废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力，承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易，非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above—the—line经常项目，线上项目［损益表]above-the—lineexpenditure经常项目支出，线上项目支出[损益表]above—the—linereceipt经常预算收入,线上项目收入[损益表]absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免，无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价，不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbedoverheads已分配经常费用，已分摊经常费用absorption分配,分摊，吸收absorption account分摊账户,计价账户absorption costing分摊成本法，吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率，吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明，产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑，认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑，参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑，信用担保承兑acceptance house 承兑银行，承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试，验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构，承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行］，接受人[契约]access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同，附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金，工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿，应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序，结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号，账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单，销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观，受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务，会计服务accountant会计人员，会计师accountant general总会计师，会计长accountant incharge会计主管，主办会计accountant’scertificate会计师证明书accountant’s fee会计师费accountant'shandbook会计师手册accountant’s report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规，会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处，会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说，会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体，会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进，会计演变accountingexpertise会计专长accounting field会计界，会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史，会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息，会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册，会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则，会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业，会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率，财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告，会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度，会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词，会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账，应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计，应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念，应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销，累积摊销accumulatedapportionment累计分配，累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损，累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税，补缴税款back freight退货运费back money拖欠款；逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back—door financing秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to—back credit相对信用；转接式信用；背对背信用back—to—backloan易币贷款backtrack search追踪查找back—up后备；后援back-up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产；呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write—off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人；委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额；结余；结存bear抛空投机;空投；卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券；熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保；承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue—chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库;保税物料6bonus share红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产；长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry—back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔；债权classificationofaccounts帐户分类；会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient—normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书；贷款通知credit fund信贷资金crown debt国债；公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借；借记；借方debit—creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt—adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制；将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金；押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout—of-pocketcosts直接付现成本；直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派；实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件；凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备；坏账准备downside pricemovement价格走低draw on one’scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力;收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee’sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同；强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal—cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error—freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro—commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目；特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率；汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff12出口关税extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通；信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow—trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同；确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow—throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款；境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free—market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。
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calendar year figure 历年数字
call 催缴通知；认购期权
call deposit 通知存款；活期存款
call loan 短期同业拆借；通知贷款
call margin 补仓；追加保证金
call market 短期同业拆放市场
call money 短期同业拆借；活期贷款
call option 认购期权；看涨期权
call price 赎回价格；提前赎回价
call warrant 认购认股权证；回购认股权证
callable share 可收回股份；可兑付股份
called up share capital 已催缴股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡东财务有限公司Canadian Imperial Bank of Commerce 加拿大帝国商业银行cancellation price 取消费
cap 上限
capital 资本；资金
Capital Accord 《资本协定》
capital account 资本帐；非经常帐
capital account commitment balance 资本帐承担额结余Capital Adequacy Directive [CAD] 《资本充足指引》capital adequacy ratio [CAR] 资本充足比率
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定capital appreciation 资本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕capital assets 资本资产
capital at risk 风险资本
capital base 资本基础；资金基础
capital charges 资本支出；资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital convergence 划一资本充足比率
capital cost 资本成本；建设成本；建设费用
capital cover 资本保证
capital deficit 资本亏绌；资本赤字
capital divided into shares 资本分成股份
capital element 资本因素；资本部分
capital equipment 资本设备
capital expenditure 资本开支；非经常开支
capital expenses 资本费用
capital financing 筹集资本；以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成；集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益；资本增值
capital gains tax 资本增值税
capital goods 资本财货；资本货物
capital grant 非经常补助金；非经常拨款；建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本；注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备；后备资本
capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本
capital subsidy 建设津贴；基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
Capital Works Reserve Fund 基本工程储备基金
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作capitalization 资本化；资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值；资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
Caribbean Develop。