财务词汇简单整理
财务专业词汇
财务专业词汇财务专业词汇是指在财务领域中常用的术语和词汇，它们是财务专业人员日常工作中必备的工具。
以下是一些常见的财务专业词汇及其解释：1. 资产负债表（Balance Sheet）：一份会计报表，用于显示一个公司在特定日期的资产、负债和股东权益。
2. 利润表（Income Statement）：也称为损益表或收益表，用于显示一个公司在特定期间内的收入、成本和利润。
3. 现金流量表（Cash Flow Statement）：一份会计报表，用于显示一个公司在特定期间内的现金流入和流出情况。
4. 财务比率（Financial Ratios）：用于衡量一个公司的财务状况和绩效的指标，如流动比率、资产周转率等。
5. 盈利能力（Profitability）：指一个公司的盈利能力和利润水平，如净利润率、毛利率等。
6. 偿债能力（Solvency）：指一个公司偿还债务的能力，如债务比率、利息保障倍数等。
7. 财务分析（Financial Analysis）：对一个公司的财务状况和绩效进行评估和解释的过程，以支持决策制定。
8. 财务规划（Financial Planning）：制定和实施财务目标和策略的过程，以实现长期的财务可持续性。
9. 风险管理（Risk Management）：识别、评估和应对财务风险的过程，以确保企业的稳健运营。
10. 财务审计（Financial Audit）：对一个公司的财务报表和业务活动进行审查，以确定其准确性和合规性。
除了以上列举的词汇，财务专业领域还有许多其他术语，如财务资本、财务杠杆、股息、资本预算等。
掌握这些词汇对于财务专业人员来说至关重要，能够帮助他们更好地理解和分析财务数据，做出明智的决策。
财务专业词汇
财务专业词汇一、财务基础词汇1. 资产（Assets）：指企业拥有并可以用于创造经济利益的资源或权益。
2. 负债（Liabilities）：指企业所欠他人的经济利益或对外债权的权益。
3. 所有者权益（Owner's Equity）：指企业内部所有者对于企业净资产的权益。
4. 成本（Cost）：指企业在生产或获取商品、提供劳务过程中所发生的原始支出。
5. 收入（Revenue）：指企业在正常经营活动中所获得的经济利益。
6. 支出（Expenses）：指企业在正常经营活动中为获取收入所发生的经济利益的减少。
7. 利润（Profit）：指企业在一定时期内通过正常经营活动所获得的净收入。
8. 财务报表（Financial Statements）：指企业为反映财务状况、经营成果和现金流量等信息而编制的报表。
二、资产类词汇1. 流动资产（Current Assets）：指企业在一年内或经营周期内能够变现或消耗的资产。
2. 非流动资产（Non-current Assets）：指企业一年内或经营周期内无法变现或消耗的资产。
3. 现金（Cash）：指企业手中持有的货币资金以及转换成货币资金的非货币性资产。
4. 存货（Inventory）：指企业为销售过程准备的为争取销售而购买或生产的商品。
5. 应收账款（Accounts Receivable）：指企业向其他方当期销售商品或提供劳务而尚未收回的款项。
三、负债类词汇1. 流动负债（Current Liabilities）：指企业在一年内或经营周期内到期偿还的债务。
2. 非流动负债（Non-current Liabilities）：指企业一年内或经营周期内不会到期偿还的债务。
3. 负债总额（Total Liabilities）：指企业所有负债的总计金额。
4. 应付账款（Accounts Payable）：指企业从其他方当期购买商品或接受劳务而尚未支付的款项。
5. 长期借款（Long-term Loans）：指企业从金融机构或其他方借款的长期负债。
财务专业术语
财务专业术语资产：是指企业过去的交易或事项形成的、由企业拥有或控制的、预期会给企业带来经济利益的资源。
无形资产：是指企业拥有或者控制的没有实物形态的可辩认非货币性资产。
负债：指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。
短期借款：指企业向银行或其他金融机构等借入的期限在1年以下（含1年）的各种借款，通常是为了满足正常生产经营的需要。
长期借款：指企业向银行或其他金融机构借入的期限在1年以上（不含1年）的借款。
应收及预付款项：是指企业在日常生产经营过程中发生的各项债权，包括应收款项和预付款项。
应付及预收款项：应付帐款是指企业因购买材料、商品或接受劳务供应等而应付给供应单位的款项。
预收帐款是指核算企业按照合同规定或交易双方之约定，而向购买单位或接受劳务的单位在未发出商品或提供劳务时预收的款项。
存货：是指代理开发成本减去开发成本结算数额。
代理开发成本是指政府（管委会）委托开始至委托代理开发合同完成所发生的、与土地开发有关的直接费用和间接费用。
开发成本结算是指土地已达到预计可交付政府状并且可以确认出让面积和已验收交付基础设施及其他公建项目使用的土地面积，按预计不同用途土地单位开发成本计算，并向委托方（管委会）办理结算的金额。
长期股权投资：包括企业持有的对其子公司、合营企业及联营企业的权益性投资以及企业持有的对被投资单位不具有控制、共同控制或重大影响，且在活跃市场中没有报价、公允价值不可靠计量的权益性投资。
应交税费：企业根据税法规定应交纳的各种税费包括：增值税、消费税、营业税、城市维护建设税、资源税、所得税、土地增值税、房产税、车船税、土地使用税、教育费附加、矿产资源补偿费、印花税、耕地占用税等。
应交增值税：增值税是以商品（含应税劳务）在流转过程中产生的增值额作为计税依据而征收的一种流转税。
应收消费税：消费税是指在我国境内生产、委托加工和进口应税消费品的单位和个人，按其流转额交纳的一种税。
财务词汇大全
ACCA700词汇A 1ABC 作业基础成本计算2absorbed overhead 已吸收制造费用3absorption costing 吸收成本计算4account 帐户,报表5accounting postulate 会计假设6accounting series release 会计公告文件7accounting valuation 会计计价8account sale 承销清单9accountability concept 经营责任概念10accountancy 会计职业11accountant 会计师12accounting 会计13agency cost 代理成本14accounting bases 会计基础15accounting manual 会计手册16 Accounting period 会计期间17 Accounting policies 会计方针18 Accounting rate of return 会计报酬率19 Accounting reference date 会计参照日20 accounting reference period 会计参照期间21 Accrual concept 应计概念22 Accrual expenses 应计费用23 Acid test ration 速动比率酸性测试比率24 Acquisition 购置25 Acquisition accounting 收购会计26 Activity based accounting 作业基础成本计算27 Adjusting events 调整事项28 Administrative expenses 行政管理费29 Advice note 发货通知30 Amortization 摊销31 Analytical review 分析性检查32 Annual equivalent cost 年度等量成本法33 Annual report and accounts 年度报告和报表34 Appraisal cost 检验成本35 Appropriation account 盈余分配帐户36 Articles of association 公司章程细则37 Assets 资产38 Assets cover 资产保障39 Asset value per share 每股资产价值40 Associated company 联营公司41 Attainable standard 可达标准42 Attributable profit 可归属利润43 Audit 审计44 Audit report 审计报告45 Auditing standards 审计准则46 Authorized share capital 额定股本47 Available hours 可用小时48 Avoidable costs 可避免成本B 49Back-to-back loan 易币贷款50 Back flush accounting 倒退成本计算51 Bad debts 坏帐52 Bad debts ratio 坏帐比率53 bank charges 银行手续费54 Bank overdraft 银行透支55 Bank reconciliation 银行存款调节表56 Bank statement 银行对帐单57 Bankruptcy 破产58 Basis of apportionment 分摊基础59 Batch 批量60 Batch costing 分批成本计算61 Beta factor市场风险因素62 Bill 帐单63 Bill of exchange 汇票64 Bill of landing 提单65 Bill of materials 用料预计单66 Bill payable 应付票据67 Bill receivable 应收票据68 Bin card 存货记录卡69 Bonus 红利70 book-keeping 薄记71Boston classification 波士顿分类72 Breakeven chart 保本图73 Breakeven point 保本点74 breaking-down time 复位时间75 Budget 预算76 Budget center 预算中心77 Budget cost allowance 预算成本折让78 Budget manual 预算手册79 Budget period 预算期间80 Budgetary control 预算控制81 Budgeted capacity 预算生产能力82 Burden 制造费用83 Business center 经营中心84 Business entity 营业个体85 Business unit 经营单位86 Buy-out management 管理性购买产权87 By-product 副产品C 88called-up share capital 催缴股本89 Capacity 生产能力90 Capacity ratios 生产能力比率91 Capital 资本92 Capital assets pricing model 资本资产计价模式93 Capital commitment 承偌资本94 Capital employed 已运用的资本95 Capital expenditure 资本支出96 Capital expenditure authorization 资本支出核准97 Capital expenditure control 资本支出控制98 Capital expenditure proposal 资本支出申请99 Capital funding planning 资本基金筹集计划100 capital gain 资本收益101 capital investment appraisal 资本投资评估102 capital maintenance 资本保全103 capital resource planning 资本资源计划104 capital surplus 资本盈余105 capital turnover 资本周转率106 card 记录卡107 cash 现金108 cash account 现金帐户109 cash book 现金帐薄110 cash cow 金牛产品111 cash flow 现金流量112 cash discounted 现金贴现113 cash flow budget 现金流量预算114 cash flow statement 现金流量表115 cash ledger 现金分类帐116 cash limit 现金限额117CCA 现时成本会计118 center 中心119 changeover time 变更时间120 chartered entity 特许经济个体121 cherub 支票122 cherub register 支票登记薄123 coin analysis 零钱分类124 classification 分类125 clock card 工时卡126 code 代码127 commitment accounting 承偌确认会计128 common cost 共同成本129 company limited by guarantee 有限担保责任公司130 company limited shares 股份有限公司131 competitive position 竞争能力状况132 concept 概念133 conglomerate 跨行业企业134 consistency concept 一致性概念135 consolidated accounts 合并报表136 consolidation accounting 合并会计137 consortium 财团138 contingency plan 应急计划139 contingent liabilities 或有负债140 continuous operation 连续生产141 contra 抵消142 contract cost 合同成本143 contract costing 合同成本计算144 contribution 贡献毛益145 contribution venture 贡献中心146 contribution chart 贡献图147 contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率148 contribution to sales ration 贡献毛益对销售比率149 control 控制150 control account 控制帐户151 control limits 控制限度152 controllability concept 可控制概念153 controllable cost 可控制成本154 conversion cost 加工成本155 convertible loan stock 可转换为股票的贷款156 corporate appraisal 公司评估157 corporate planning 公司计划158corporate social reporting 公司社会报告159 corporation 股份公司160cost 成本161cost account 成本帐户162cost accounting 成本会计163cost accounting manual 成本手册164cost accounts calendar 成本报表的日历时间165cost adjustment 成本调整166cost allocation 成本分配167cost apportionment 成本分摊168cost attribution 成本归属169cost audit 成本审计170cost behaviour 成本性态171cost benefit analysis 成本效益分析172cost center 成本中心173cost driver 成本动因174cost of capital 资本成本175cost of conformance 相符成本176cost of goods sold 销货成本177cost of non-conformance 非相符成本178 cost of sales 销售成本179 cost reduction 成本降低180 cost structure 成本结构181 cost unit 成本单位182 cost-volume-profit analysisCVP 本量利分析183 costing 成本计算184CPP 现时购买力会计185 credit note 贷项通知186 credit report 信贷报告书187 creditor 债权人188 creditor days ratio 应付帐款天数率189 creditors ledger 应付帐款分类帐190 critical event 关键事项191 critical path 关键路线192 cumulative preference shares 累积优先股193 current account 往来帐户194 current asset 流动资产195 current cost accounting 现时成本会计196 current liabilities 流动负债197 current purchasing power accounting 现时购买力会计198 current ration 流动比率199 cut-off 截止200CVP 本量利分析201 cycle time 周转时间D 202debenture 债券203 debit note 借项通知204 debit capacity 举债能力205 debt ratio 债务比率206 debtor 债务人207 debtor days ratio 应收帐款天数率208 debtors 应收款209 debtors ledger 应收帐款分类帐210 debtor’age analysis 应收帐款帐龄分析211 decision driven costs 决策连动成本212 decision tree 决策树213 defects 次品214 deferred expenditure 递延支出215 deferred shares 递延股份216 deferred taxation 递延税款217 delivery note 交货单218 departmental accounts 部门报表219 departmental budget 部门预算220 depreciation 折旧221 dispatch note 发运单222 development cost 开发成本223 differential cost 差别成本224 direct hours yield 直接工时产出率225 direct labor cost-standard 标准直接人工成本226 direct labor efficiency-variance 直接人工效率差异227 direct labor rate—variance 直接人工费率差异228 direct labor total-variance 直接人工总差异229 direct material mix-variance 直接材料结构差异230 direct price-variance 直接材料价格差异231 direct material total-variance 直接材料总差异232 direct materials usage-variance 直接材料用量差异233 direct materials yield-variance 直接材料产出率差异234 direct cost 直接成本235 direct debit 直接借项236 direct hours yield 直接小时产出率237 direct labor cost percentage rate 直接人工成本百分比238 direct labor hour rate 直接人工小时率239directs on indirect work 间接工作事项上的工时240 discount rate 贴现率241 discounted cash flow 现金流量贴现242 discretionary cost 酌量成本243 distribution cost 摊销成本244 diversions 移用245 diverted hours 移用小时246 diverted hour’s ratio 移用工时比率247 dividend 股利248 dividend cover 股利产出率249 dividend per share 每股股利250 dog 疲软产品251 double entry accounting 复式会计252 double-entry book-keeping 复式薄记253 doubtful debts 可疑债务254 down time 停工时间255 dynamic programming 动态规划E 256earning per share 每股盈利257 earning ratio 市盈率258 economic order quantityEOQ 经济订购批量259 efficient market hypothesis 有效市场假设260 efficiency ration 效率性比率261 element of cost 成本要素262 entity 经济个体262 environmental audit 环境审计263 environmental impact assessment 环境影响评价264EOQ 经济订购批量265 equity 权益266equity method of accounting权益法会计计算267equity share capital权益股本268equivalent units当量269event事项270exceptional items例外事项271expected value期望值272expenditure支出273expenses费用274external audit外部审计275external failure cost外部损失成本276extraordinary items非常事项F 277factory good让售商品278factoring应收帐款让售279fail value公允价值280feedback反馈281FIFO先近先出法282final accounts年终报表283finance lease融资租赁284financial accounting财务会计285financial accounts calendar adjustment财务报表的日历时间调整286financial management财务管理287financial planning财务计划288financial statement财务报表289finished goods完成品290fixed asset固定资产291fixed overhead固定制造费用292fixed asset turnover固定资产周转率293fixed assets register固定资产登记薄294fixed cost固定成本295flexed budget变动限额预算296flexible budget弹性预算297float time浮动时间298floating charge流动抵押299flow of funds statement资金流量表300forecasting预测301founder’s shares发起人股份302full capacity 满负荷生产能力303function costing 职能成本计算304functional budget 职能预算305fund accounting 基金会计306fundamental accounting concept 基础会计概念307fungible assets 可互换资产308futuristic planning 远景计划G 309gap analysis 间距分析310gearing 举债经营比率杠杆311goal congruence 目标一致性312going concern concept 持续经营概念313goods received note 商品收讫单314goodwill 商誉315gross dividend yield 总股息产出率316gross margin 总边际317gross profit 毛利润318gross profit percentage 毛利润百分比319group 企业集团320group accounts 集团报表H 312high-geared 高结合杠杆比例313hire purchase 租购314historical cost 历史成本315historical cost accounting 历史成本会计316hours 小时317hurdle rate 最低可接受的报酬率I 318ideal standard 理想标准I 319idle capacity ration 闲置生产能力比率I 320idle time 闲置时间I 321impersonal accounts 非记名帐户I 322imprest system 定额备用制度I 323income and expenditure account 收益和支出报表I 324incomplete records 不完善记录I 325incremental cost 增量成本I 326incremental yield 增量产出率I 327indirect cost 间接成本I 328indirect hours 间接小时I 329insolvency 无力偿付I 330intangible asset 无形资产I 331integrated accounts 综合报表I 332interdependency concept 关联性概念I 333interest cover 利息保障倍数I 334interlocking accounts 连锁报表I 335internal audit 内部审计I 336internal check 内部牵制I 337internal control system 内部控制体系I 338internal failure cost 内部损失成本I 339internal rate of returnIRR 内含报酬率I 340inventory 存货I 341investment 投资I 342investment center 投资中心I 343invoice register 发票登记薄I 344issued share capital 已发行股本J 345job 定单J 346job card 工作卡J 347job costing 工作成本计算J 348job sheet 工作单J 349joint cost 联合成本J 350joint products 联产品J 351joint stock company 股份公司J 352joint venture 合资经营J 353journal 日记帐J 354just-in-timeJIT 适时制度J 355jusy-in-time production 适时生产J 356just-in-time purchasing 适时购买K 357key factor 关键因素L 358labour 人工359labour transfer note 人工转移单360leaning curve 学习曲线361ledger 分类帐户362length of order book 定单平均周期363letter of credit 信用证364leverage 举债经营比率365liabilities 负债366life cycle costing 寿命周期成本计算367LIFO 后近先出法368limited liability company 有限责任公司369limiting factor 限制因素370line-item budget 明细支出预算371liner programming 线性规划372liquid assets 变现资产L 373liquidation 清算374liquidity ratios 易变现比率375loan 贷款376loan capital 借入资本377long range palnning 长期计划378lost time record 虚耗时间记录379low geared 低结合杠杆比例380lower of cost or net realizable value concept 成本或可变净价孰低概念M 381machine hour rate 机器小时率382machine time record 机器时间记录383managed cost 管理成本384management accounting 管理会计385management accounting concept 管理会计概念386management accounting guides 管理会计指导方针387management audit 管理审计388management buy-out 管理性购买产权389management by exception 例外管理原则390margin 边际391margin of safety ration 安全边际比率392margin cost 边际成本393margin costing 边际成本计算394mark-down 降低标价395mark-up 提高标价396market risk premium 市场分险补偿397market share 市场份额398marketing cost 营销成本399matching concept 配比概念400materiality concept 重要性概念401materials requisition 领料单402materials returned note 退料单403materials transfer note 材料转移单404memorandum of association 公司设立细则405merger 兼并406merger accounting 兼并会计407minority interest 少数股权408mixed cost 混合成本N 409net assets 净资产410net book value 净帐面价值N 411net liquid funds 净可变现资金N 412net margin 净边际N 413net present valueNPV 净现值N 414net profit 净利润N 415net realizable value 可变现净值N 416net worth 资产净值N 417network analysis 网络分析N 418noise 干捞N 419nominal account 名义帐户N 420nominal share capital 名义股本N 421nominal holding 代理持有股份N 422non-adjusting events 非调整事项N 423non-financial performance measurement 非财务业绩计量N 424non-intergrated accounts 非综合报表N 425non-liner programming 非线性规划N 426non-voting shares 无表决权的股份N 427notional cost 名义成本N 428number of days stock 存货周转天数N 429number of weeks stock 存货周转周数O 430objective classification 客体分类O 431obsolescence 陈旧O 432off balance sheet finance 资产负债表外筹资O 433offer for sale 标价出售O 434operating budget 经营预算O 435operating lease 经营租赁O 436operating statement 营业报表O 437operation time 操作时间O 438operational control 经营控制O 439operational gearing 经营杠杆O 440operating plans 经营计划O 441opportunity cost 机会成本O 442order 定单O 443ordinary shares 普通股O 444out-of-date cheque 过期支票O 445over capitalization 过分资本化O 446overhead 制造费用O 447overhead absorption rate 制造费用分配率O 448overhead cost 制造费用O 449overtrading 超过营业资金的经营Ppaid cheque 已付支票451paid-up share capital 认定股本parent company 母公司453pareto distribution 帕累托分布participating preference shares 参与优先股455partnership 合伙payable ledger 应付款项帐户457payback 回收期payments and receipts account 收入和支出报表459payments withheld 保留款额460payroll 工资单461payroll analysis 工资分析462percentage profit on turnover 利润对营业额比率463period cost 期间成本464perpetual inventory 永续盘存465personal account 记名帐户PEPT 项目评审法467petty cash account 备用金帐户petty cash voucher 备用金凭证469physical inventory 实地盘存470planning 计划471planning horizon 计划时限planning period 计划期间473policy cost 政策成本position audit 状况审计475post balance sheet events 资产负债表编后事项476practical capacity 实际生产能力477pre-acquisition losses 购置前损失478pre-acquisition profits 购置前利润479preference shares 优先股480preference creditors 优先债权人481preferred creditors 优先债权人482prepayments 预付款项483present value 现值prevention cost 预防成本485price ratio 市盈率prime cost 主要成本487prime entry-books of 原始分录登记薄principal budget factor 主要预算因素489prior charge capital 优先股490prior year adjustments 以前年度调整491priority base budgeting 优先顺序体制的预算492private company 私人公司493pro-forma invoice 预开发票problem child 问号产品495process costing 分步成本计算process time 加工时间497product cost 产品成本Product life cycle 产品寿命周期499production cost 生产成本500production cost of sales 售货成本501production volume ratio 生产业务量比率502profit center 利润中心503profit per employee 每员工利润profit retained for the year 年度利润留存505profit to turnover ratio 利润对营业额比率506profit-volume graph 利量图507profitability index 盈利指数508programming 规划509project evaluation and review technique 项目评审法510projection 预计511promissory note 本票prospectus 募债说明书513provisions for liabilities and charges 偿债和费用准备514prudent concept 稳健性概念515public company 公开公司purchase order 订购单517purchase requisition 请购单518purchase ledger 采购帐户Q519quality related costs 质量有关成本520queuing time 排队时间R521rate 率522ratio 比率523ration pyramid 比率金字塔524raw material 原材料525receipts and payments account 收入和支付报表526receivable ledger 应收款项帐户527redeemable shares 可赎回股份528redemption 赎回529registered share capital 注册资本530rejects 废品R 531relevancy concept 相关性概念532relevant costs 相关成本533relevant range 相关范围534reliability concept 可靠性概念535replacement price 重置价格536report 报表537reporting 报告538research cost, applied 应用性研究成本539research cost, pure or basic 理论或基础研究成本540reserves 留存收益541residual income 剩余收益542responsibility center 责任中心543retention money 保留款额544return on capital employed 运用资本报酬率545returns 退回546revenue 收入547revenue center 收入中心548revenue expenditure 收益支出549revenue investment 收入性投资550right issue 认股权发行551rolling budget 滚动预算R 552rolling forecast 滚动预测S 553sales ledger 销售分类帐S 554sales order 销售定单S 555sales per employee 每员工销售额S 556scrap 废料S 557scrip issue 红股发行S 558secured creditors 有担保的债权人S 559segmental reporting 分部报告S 560selling cost 销售成本S 561semi-fixed cost 半固定成本S 562semi-variable cost 半变动成本S 563sensitivity analysis 敏感性分析S 564service cost center 服务成本中心S 565service costing 服务成本计算S 566set-up time 安装时间567shadow prices 影子价格S 568share 股票S 569share capital 股份资本S 570share option scheme 购股权证方案S 571share premium 股票溢价S 572sight draft 即期汇票S 573single-entry book-keeping 单式薄记S 574sinking fund 偿债基金S 575slack time 松驰时间S 576social responsibility cost 社会责任成本S 577sole trader 独资经营者S 578source and application of funds statement 资金来源和运用表S 579special order costing 特殊定单成本计算S 580staff costs 职工成本S 581standard 标准S 582standard accounting practice 标准会计实务S 583standard cost 标准成本S 584standard costing 标准成本计算S 585standard direct labour cost 标准直接人工S 586standard hour 标准小时S 587standard minute 标准分钟S 588standard performace-labour 标准人工业绩S 589standard time 标准时间S 590standard order 经常性定单S 591statement of account 营业帐单S 592statement of affairs 财务状况表S 593statutory body 法定实体S 594stock 存货S 595stock control 存货控制S 596stock turnover 存货周转率S 597stocktaking 盘点存货S 598stores requisition 领料申请单S 599strategic business unit 战略性经营单位S 600strategic management accounting 战略管理会计S 601strategic planning 战略计划S 602strategy 战略S 603subjective classification 主体分类S 604subscribed share capital 已认购的股本S 605subsidiary undertaking 子公司S 606sunk cost 沉没成本S 607supply estimate 预算估计S 608supply expenditure 预算支出S 609suspense account 暂记帐户S 610SWOT analysis 长处和短处,机会和威胁分析S 611system 制度,体系T 612tactical planning 策略计划T 613tactics 策略T 614take-over 接收T 615tangible asset 有形资产T 616tangible fixed asset statement 有形固定资产表T 617target cost 目标成本T 618terotechnology 设备综合工程学T 619throughput accounting 生产量会计T 620time 时间T 621time sheet 时间记录表T 622total assets 总资产T 623total quality management 全面质量管理T 624total stocks 存货总计T 625trade creditors 购货客户应付帐款T 626trade debtors 销货客户应收帐款T 627trading profit and loss account 营业损益表T 628transfer price 转让价格T 629transit time 中转时间T 630treasurership 财务长制度T 631trailbalance 试算平衡表T 632turnover 营业额U 633uncalled share capital 未催缴股本U 634under capitalization 不足资本化U 635under or over-absorbed overhead 少吸收或多吸收的制造费用U 636uniform accounting 统一会计U 637uniform costing 统一成本计算U 638unissued share capital 未发行股本V 639value 价值V 640value added 增值V 641value analysis 价值分析V 642value for money audit 经济效益审计V 643variable cost 变动成本V 644variable cost of sales 销售的变动成本V 645variance 差异V 646variance accounting 差异会计V 647variance administrative cost 行政管理费用差异V 648variance analysis 差异分析V 649variance budget 预算差异V 650variance direct labour efficiency 直接人工效率差异V 651variance direct labour rate 直接人工费率差异V 652variance direct labour total 直接人工总差异V 653variance direct material mix 直接材料结构差异V 654variance direct materials price 直接材料价格差异V 655variance direct materials total 直接材料总差异V 656variance direct material usage 直接材料用量差异V 657variance direct material yield 直接材料产出率差异V 658variance fixed production overhead expenditure 固定生产性制造费用耗费差异V 659variance fixed production overhead total 固定生产性制造费用总差异V 660variance fixed production overhead volume 固定生产性制造费用业务量差异V 661variance market share 市场份额差异V 662variance market size 市场规模差异V 663variance marketing cost 营销成本差异V 664variance operational 经营差异V 665variance operational price 经营价格差异V 666variance operation usage 经营用量差异V 667variance planning 计划差异V 668variance planning price 计划价格差异V 669variance quality cost 质量成本差异V 670variance revision 标准修订差异V 674variance sales mix contribution 销售贡献毛益差异V 675variance sales mix profit 销售结构利润差异V 676variance sales quantity contribution 销售数量贡献毛益差异V 677variance sales quanity profit 销售数量利润差异V 678variance sales turnover 销售收入差异V 679variance sales volume contribution 销售业务量贡献毛益差异V 680variance sales volume profit 销售业务量利润差异V 681variance selling price 销售价格差异V 682variance total profit 总利润差异V 683variance variable production overhead efficiency 变动生产性制造费用效率差异V 684variance variable production overhead expenditure 变动生产性制造费用耗费差异V 685variance variable production overhead total 变动生产性制造费用总差异V 686virement 预算流用V 687vote 表决V 688voucher 凭证W689waiting time 等候时间waste 废品料wasting asset 递耗资产weighted average cost of capital 资本的加权平均成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本697write-down 减值Z698zero base budgeting 零基预算zero coupon bond 无息债券700score 破产预测计分法。
最全财务英语词汇
常用财务英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation *** 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公然(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证以指全球预托收(GDR)欧洲预托收据(EDR)国际预托收据(IDR)ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市Age dependency (ratio) 年龄抚养比率AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm’s length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家同盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保证券（简称“ABS”）Asset Management 资产治理Asset swap 资产掉期；资产互换Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所At-the-money 平价Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所B Back-door listing 借壳上市Back-end load 撤离费；后收用度Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bills department 押汇部Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买进的一个价格。
财务管理词汇总结
无形资产Intangible assets专利权Patents清理Liquidation应付票据Notes payable增值税value added tax实收资本(或股本) Paid-up capital(or stock)资本公积Capital reserve利润分配Profit distributionOwnership interest（owner’s equity）所有者权益流动资产Current assets应收票据Note receivable应收款Account receivableDeposit accounts定期存款账户Current accounts 活期存款账户Semi-Finished goods自制半成品Principal本金Term loan 定期贷款Fixed assets固定资产Conference会议费Special duties加班餐费Business traveling市内交通费Correspondence通讯费Water and Steam水电取暖费Taxes and dues税费Rent租赁费Maintenance管理费Entertainment接待费Commission支付手续费Sundry charges杂费non-operating income营业外收入Cost of goods sold产品销售成本treasurer 出纳员dividend 股息，红利credit rating 信用等级outstanding 未付的，未兑现的retail customer 小额客户bank copy 银行对账单blue chip 蓝筹股stockbroker 股票经纪人bad debts 坏账clerical costs 办公费用overdue accounts 逾期账款collateral 担保品trade credit 商业信用cash balances 现金结余C.O.D（cash on delivery）货到付款Installment 分期付款Payment schedule 还款计划Partnership 合股公司Corporation 股份有限公司Debt （loan）capital 借入资本Accumulated depreciation累计折旧Claim 索赔Income statement （profit and loss account）损益表Cash flow statement 现金流量表Balance sheet 资产负债表Fall due 到期Securities 有价证券Promissory notes 本票。
财务英语词汇
三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments雷潇彦21:04:30七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
财务会计英语词汇
财务会计英语词汇财务会计是以货币为主要量度，对企业已发生的交易或事项，运用专门的方法进行确认、计量，并以财务会计报告为主要形式，定期向各经济利益相关者提供会计信息的企业外部会计。
接下来小编为大家整理了财务会计英语词汇，希望对你有帮助哦!financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资;提供资金;资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度;成色fine-tuning 精确调整;仔细修订fire insurance 火险fire risk 火险firm 商号;事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升;转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method [FIFO method] 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭;第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九XX年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累;财政障碍;税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度;财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用;固定押记fixed concessionary rate 固定优惠率gross domestic product at constant (1980) market price 按固定(一九八零年)市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值;本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额;总支出gross expenses 开支总额;总开支gross income 收入总额;总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损;亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [GNP] 本地居民生产总值;国民生产总值gross output 总产出;总产值;总产量gross premium 毛保费;保费总额gross premium income 毛保费收入;保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利;溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven [G7] 七大工业国Group of Seven leaders 七大工业国元首Group of Ten [G10] 十国集团;十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长;有不俗的增长率Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线;增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保;保证guarantee company 担保公司;保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金;担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据;保证单;担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人;担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券(披露权益)条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务(香港)有限公司。
财务词汇大全
ACCA700词汇A (1)ABC 作业基础成本计算(2)absorbed overhead 已汲取制造花费(3)absorption costing 汲取成本计算(4)account 帐户 ,报表 (5)accounting postulate 会计假定(6)accounting series release 会计公告文件(7)accounting valuation 会计计价 (8)account sale 承销清单(9)accountability concept 经营责任观点(10)accountancy 会计职业 (11)accountant 会计师(12)accounting 会计 (13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册 (16) Accounting period 会计时期 (17) Accounting policies 会计目标 (18) Accounting rate of return 会计酬劳率(19) Accounting reference date 会计参照日 (20) accounting reference period 会计参照时期(21) Accrual concept 应计观点(22) Accrual expenses 应计花费(23) Acid test ration 速动比率 (酸性测试比率 ) (24) Acquisition 购置(25) Acquisition accounting 收买会计 (26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知 (30) Amortization 摊销(31) Analytical review 剖析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 查验成本 (35) Appropriation account 盈余分派帐户 (36) Articles of association 公司章程细则(37) Assets 财产 (38) Assets cover 财产保障 (39) Asset value per share 每股财产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润 (43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则 (46) Authorized share capital 额定股本 (47) Available hours 可用小时(48) Avoidable costs 可防止成本B (49)Back-to -back loan 易币贷款 (50) Back flush accounting 倒退成本计算 (51) Bad debts 坏帐 (52) Bad debts ratio 坏帐比率 (53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调理表(56) Bank statement 银行对帐单(57) Bankruptcy 破产 (58) Basis of apportionment 分摊基础(59) Batch 批量 (60) Batch costing 分批成本计算(61) B eta factor( 市场 )风险要素 (62) Bill 帐单 (63) Bill of exchange 汇票 (64) Bill of landing 提单 (65) Bill of materials 用料估计单(66) Bill payable 对付单据(67) Bill receivable 应收单据(68) Bin card 存货记录卡(69) Bonus 盈余 (70) book -keeping 薄记(71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点(74) breaking-down time 复位时间 (75) Budget 估算 (76) Budget center 估算中心 (77)Budget cost allowance 估算成本折让 (78) Budget manual 估算手册 (79) Budget period 估算时期(80) Budgetary control 估算控制(81) Budgeted capacity 估算生产能力(82) Burden 制造花费 (83) Business center 经营中心(84) Business entity 营业个体 (85) Business unit 经营单位 (86) Buy-out management 管理性购置产权(87) By-product 副产品C (88)called-up share capital 催缴股本 (89) Capacity 生产能力(90) Capacity ratios 生产能力比率 (91) Capital 资本 (92) Capital assets pricing model 资本财产计价模式(93) Capital commitment 承偌资本 (94) Capital employed 已运用的资本(95) Capital expenditure 资本支出 (96) Capital expenditure authorization 资本支出批准 (97) Capital expenditure control 资本支出控制 (98) Capital expenditure proposal 资本支出申请 (99) Capital funding planning 资本基金筹集计划(100) capital gain 资本利润(101) capital investment appraisal 资本投资评估(102) capital maintenance资本保全(103) capital resource planning 资本资源计划(104) capital surplus资本盈余(105) capital turnover资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户 (109) cash book 现金帐薄 (110) cash cow 金牛产品 (111) cashflow 现金流量 (112) cash discounted 现金贴现 (113) cash flow budget 现金流量估算(114) cash flow statement现金流量表(115) cash ledger 现金分类帐(116) cash limit现金限额 (117)CCA 现时成本会计(118) center 中心 (119) changeover time 更改时间(120) chartered entity 特许经济个体(121) cherub 支票 (122) cherub register 支票登记薄(123) coin analysis 零钱分类 (124) classification 分类 (125) clock card 工时卡(126) code 代码(127) commitment accounting 承偌确认会计(128) common cost 共同成本 (129) company limited by guarantee 有限担保责任公司 (130) company l imited shares 股份有限公司(131) competitive position 竞争能力情况(132) concept 观点(133) conglomerate 跨行业公司(134)consistency concept 一致性概念 (135) consolidated accounts 合并报表 (136) consolidation accounting 归并会计 (137) consortium 财团 (138) contingency plan 应急计划(139) contingent liabilities或有欠债(140) continuous operation连续生产(141) contra抵消(142) contract cost合同成本(143) contract costing合同成本计算(144) contribution贡献毛益(145) contribution venture 贡献中心 (146) contribution chart 贡献图 (147) contributionper unit of limiting factor ration 单位限制要素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制(150) control account 控制帐户(151) control limits 控制限度 (152) controllability concept 可控制观点(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可变换为股票的贷款(156) corporate appraisal 公司评估 (157) corporate planning 公司计划 (158)corporate social reporting 公司社会报告(159) corporation 股份公司 (160)cost 成本 (161)cost account 成本帐户 (162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整 (166)cost allocation 成安分派(167)cost apportionment 成安分摊(168)cost attribution 成本归属 (169)cost audit 成本审计(170)cost behaviour 成天性态 (171)cost benefit analysis 成本效益剖析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 符合成本 (176)cost of goods sold 销货成本 (177)cost of non -conformance 非相符成本 (178) cost of sales 销售成本(179) cost reduction 成本降低 (180) cost structure 成本构造(181) cost unit 成本单位(182) cost-volume -profit analysis(CVP) 本量利剖析(183) costing 成本计算(184)CPP 现时购置力会计(185) credit note 贷项通知 (186) credit report 信贷报告书 (187) creditor 债权人 (188) creditor days ratio 对付帐款天数率(189) creditors ledger 对付帐款分类帐(190) critical event 重点事项(191) critical path 重点路线(192) cumulative preference shares 积累优先股(193) current account 来往帐户 (194) current asset 流动财产(195) current cost accounting 现时成本会计(196) current liabilities 流动欠债(197) current purchasing power accounting 现时购置力会计(198) current ration 流动比率(199) cut -off 截止(200)CVP 本量利剖析(201) cycle time 周转时间D (202)debenture 债券 (203) debit note 借项通知(204) debit capacity 举债能力(205) debt ratio 债务比率(206) debtor 债务人 (207) debtor days ratio 应收帐款天数率(208) debtors 应收款 (209) debtors ledger 应收帐款分类帐(210) debtor ’ age analysis 应收帐款帐龄剖析(211) decision driven costs 决议连动成本(212) decision tree 决议树 (213) defects次品 (214) deferred expenditure 递延支出(215) d eferred shares 递延股份(216) deferred taxation 递延税款 (217) delivery note 交货单 (218) departmental accounts 部门报表(219) departmental budget 部门估算 (220) depreciation 折旧 (221) dispatch note 发运单(222) development cost 开发成本(223) differential cost 差异成本 (224) direct hours yield 直接工时产出率(225) direct labor cost-standard 标准直接人工成本 (226) direct labor efficiency -variance 直接人工效率差异(227) direct labor rate — variance 直接人工费率差异(228) direct labor total -variance 直接人工总差异 (229) direct material mix -variance 直接资料构造差异(230) direct price-variance 直接资料价钱差异(231) direct material total -variance直接资料总差异(232) direct materials usage-variance 直接资料用量差异(233) direct materials yield -variance 直接资料产出率差异(234) direct cost 直接成本 (235) direct debit 直接借项 (236) direct hours yield 直接小时产出率(237) direct labor cost percentage rate 直接人工成本百分比 (238) direct labor hour rate 直接人工小时率 (239) directs on indirect work间接工作事项上的工时(240) discount rate 贴现率 (241) discounted cash flow 现金流量贴现(242) discretionary cost 酌量成本 (243) distribution cost 摊销成本(244) diversions 移用(245) diverted hours 移用小时 (246) diverted hour ’s ratio 移用工时比率(247) dividend 股利(248) dividend cover 股利产出率 (249) dividend per share 每股股利(250) dog 疲软产品(251) double entry accounting 复式会计(252) double -entry book-keeping 复式薄记(253) doubtful debts 可疑债务 (254) down time 歇工时间(255) dynamic programming 动向规划E (256)earning per share 每股盈余(257) earning ratio 市盈率(258) economic order quantity(EOQ) 经济订购批量 (259) efficient market hypothesis 有效市场假定(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 经济个体(262) environmental audit 环境审计 (263) environmental impact assessment 环境影响评价(264)EOQ 经济订购批量 (265) equity 权益 (266)equity method of accounting 权益法会计计算(267)equity share capital 权益股本 (268)equivalent units 当量 (269)event 事项(270)exceptional items 例外事项 (271)expected value 期望值 (272)expenditure 支出(273)expenses 花费 (274)external audit 外面审计(275)external failure cost 外面损失成本(276)extraordinary items 特别事项F (277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值(280)feedback 反应 (281)FIFO先近先出法(282)final accounts 年关报表 (283)finance lease 融资租借 (284)financial accounting 财务会计(285)financial accounts calendar adjustment 财务报表的日历时间调整(286)financial management 财务管理(287)financial planning 财务计划(288)financial statement 财务报表(289)finished goods 达成品(290)fixed asset 固定财产(291)fixed overhead 固定制造花费(292)fixed asset turnover 固定财产周转率(293)fixed assets register 固定资产登记薄(294)fixed cost 固定成本(295)flexed budget 改动限额预算(296)flexible budget 弹性估算(297)float time 浮动时间(298)floating charge 流动抵押(299)flow of funds statement 资本流量表(300)forecasting 展望(301)founder ’s shares倡始人股份 (302)full capacity 满负荷生产能力(303)function costing 职能成本计算(304)functional budget 职能估算 (305)fund accounting 基金会计 (306)fundamental accounting concept 基础会计观点 (307)fungible assets 可交换财产(308)futuristic planning 远景计划G (309)gap analysis 间距分析(310)gearing 举债经营比率 ( 杠杆 ) (311)goal congruence 目标一致性(312)going concern concept 连续经营观点(313)goods received note 商品收讫单(314)goodwill 商誉(315)gross dividend yield 总股息产出率(316)gross margin 总边际(317)gross profit 毛利润(318)gross profit percentage 毛利润百分比(319)group 公司公司(320)group accounts 公司报表H (312)high -geared 高联合杠杆 (比率 ) (313)hire purchase 租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的酬劳率I (318)ideal standard 理想标准I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间I (321)impersonal accounts 非记名帐户I (322)imprest system 定额备用制度I (323)income and expenditure account 利润和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本I (326)incremental yield 增量产出率I (327)indirect cost 间接成本I (328)indirecthours 间接小时I (329)insolvency 无力偿付I (330)intangible asset 无形财产I (331)integrated accounts 综合报表I (332)interdependency concept 关系性观点I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计I (336)internal check 内部管制I (337)internal control system 内部控制系统I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含酬劳率I (340)inventory 存货I (341)investment 投资I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已刊行股本J (345)job 定单J (346)job card 工作卡J (347)job costing 工作成本计算J (348)job sheet 工作单J (349)joint cost 联合成本J (350)joint products 联产品J (351)joint stock company 股份公司J (352)joint venture 合资经营J (353)journal 日志帐J (354)just -in-time(JIT) 合时制度J (355)jusy-in-time production 合时生产J (356)just-in-time purchasing 合时购置K (357)key factor 重点要素L (358)labour 人工(359)labour transfer note 人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book 定单均匀周期(363)letterof credit 信誉证(364)leverage 举债经营比率(365)liabilities 欠债(366)life cycle costing 寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limiting factor 限制要素(370)line -item budget 明细支出估算(371)liner programming 线性规划(372)liquid assets 变现财产L (373)liquidation 清算(374)liquidity ratios 易变现比率(375)loan 贷款(376)loan capital 借入资本(377)long range palnning 长久计划(378)lost time record 浪费时间记录(379)low geared 低联合杠杆( 比率 ) (380)lower of cost or net realizable value concept 成本或可变净价孰低观点M (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理睬计指导目标(387)management audit 管理审计(388)management buy-out 管理性购买产权(389)management by exception 例外管理原则(390)margin 边沿(391)margin of safety ration 安全边沿比率(392)margin cost 边际成本(393)margin costing 边际成本计算(394)mark -down 降低标价(395)mark -up 提升标价(396)market risk premium 市场分险赔偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比观点(400)materiality concept 重要性概念(401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司建立细则(405)merger 吞并(406)merger accounting 吞并会计(407)minority interest 少量股权(408)mixed cost 混淆成本N (409)net assets 净财产(410)net book value 净帐面价值N (411)net liquid funds 净可变现资本N (412)net margin 净边沿N (413)net present value(NPV) 净现值N (414)net profit 净利润N (415)net realizable value 可变现净值N (416)net worth 财产净值N (417)network analysis 网络剖析N (418)noise 干捞N (419)nominal account 名义帐户N (420)nominal share capital 名义股本N (421)nominal holding 代理拥有股份N (422)non -adjusting events 非调整事项N (423)non -financial performance measurement 非财务业绩计量N (424)non -intergratedaccounts 非综合报表N (425)non -liner programming 非线性规划N (426)non -voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈腐O (432)off balance sheet finance 财产欠债表外筹资O (433)offer for sale 标价销售O (434)operating budget 经营估算O (435)operating lease 经营租借O (436)operating statement 营业报表O (437)operation time 操作时间O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划O (441)opportunity cost 时机成本O (442)order 定单O (443)ordinary shares 一般股O (444)out -of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造花费O (447)overhead absorption rate 制造花费分派率O (448)overhead cost 制造花费O (449)overtrading 超出营业资本的经营Ppaid cheque 已付支票(451)paid -up share capital 认定股本parent company 母公司(453)pareto distribution 帕累托散布participating preference shares 参加优先股(455)partnership 合伙payable ledger 对付款项帐户(457)payback 回收期payments and receipts account 收入和支出报表(459)payments withheld 保留款额(460)payroll 工资单(461)payroll analysis 工资分析(462)percentage profit on turnover 利润对营业额比率(463)period cost 时期成本(464)perpetual inventory 永续盘存(465)personal account 记名帐户PEPT 项目评审法(467)petty cash account 备用金帐户petty cash voucher 备用金凭据(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限planning period 计划时期(473)policy cost 政策成本position audit 状况审计(475)post balance sheet events 资产负债表编后事项(476)practical capacity 实际生产能力(477)pre -acquisition losses 购置前损失(478)pre -acquisition profits 购置前利润(479)preference shares 优先股(480)preference creditors 优先债权人(481)preferred creditors 优先债权人(482)prepayments 预支款项(483)present value 现值prevention cost 预防成本(485)price ratio 市盈率prime cost 主要成本(487)prime entry -books of 原始分录登记薄principal budget factor 主要估算要素(489)prior charge capital 优先股(490)prior year adjustments 以前年度调整(491)priority base budgeting 优先顺序体制的预算(492)private company 个人公司(493)pro -forma invoice 预开发票problem child 问号产品(495)process costing 分步成本计算process time 加工时间(497)product cost 产品成本Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio 生家产务量比率(502)profit center 利润中心(503)profit per employee 每员工利润profit retained for the year 年度利润保存(505)profit to turnover ratio 利润对营业额比率(506)profit -volume graph 利量图(507)profitability index 盈利指数(508)programming 规划(509)project evaluation and review technique 项目评审法(510)projection 估计(511)promissory note 本票prospectus募债说明书(513)provisions for liabilities and charges 偿债和花费准备(514)prudent concept稳重性观点(515)public company公然公司purchase order 订购单(517)purchase requisition请购单(518)purchase ledger采买帐户Q(519)quality related costs质量有关成本(520)queuing time排队时间(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原资料(525)receipts and payments account 收入和支付报表(526)receivable ledger 应收款项帐户(527)redeemable shares 可赎回股份(528)redemption 赎回 (529)registered share capital 注册资本 (530)rejects 废品 R (531)relevancy concept 有关性观点(532)relevant costs 有关成本 (533)relevant range 有关范围(534)reliability concept 靠谱性观点(535)replacement price 重置价钱 (536)report 报表(537)reporting 报告(538)research cost, applied 应用性研究成本 (539)research cost, pure or basic 理论或基础研究成本(540)reserves 保存利润(541)residual income 节余利润(542)responsibility center 责任中心(543)retention money 保留款额(544)return on capital employed 运用资本报酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 利润支出(549)revenue investment 收入性投资(550)right issue 认股权刊行(551)rolling budget 滚动估算 R (552)rolling forecast 转动展望S (553)sales ledger 销售分类帐S (554)sales order 销售定单S (555)sales per employee 每员工销售额 S (556)scrap 废料 S (557)scrip issue 红股刊行 S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 S (560)selling cost 销售成本 S (561)semi -fixed cost 半固定成本S (562)semi-variable cost 半改动成本S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心S (565)service costing 服务成本计算 S (566)set-up time 安装时间(567)shadow prices 影子价钱 S (568)share 股票 S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium 股票溢价S (572)sight draft 即期汇票 S (573)single-entry book -keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间 S (576)social responsibility cost 社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement 资本根源和运用表S (579)special order costing 特别定单成本计算S (580)staff costs 员工成本S (581)standard 标准 S (582)standard accounting practice 标准会计实务S (583)standard cost 标准成本S (584)standard costing 标准成本计算S (585)standard direct labour cost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟S (588)standard performace -labour 标准人工业绩S (589)standard time 标准时间S (590)standard order 常常性定单 S (591)statement of account 营业帐单S (592)statement of affairs 财务情况表S (593)statutory body 法定实体 S (594)stock 存货 S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 清点存货 S (598)stores requisition 领料申请单S (599)strategic business unit 战略性经营单位S (600)strategic management accounting 战略管理会计 S (601)strategic planning 战略计划S (602)strategy 战略S (603)subjective classification 主体分类S (604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本 S (607)supply estimate 预算估计 S (608)supply expenditure 估算支出S (609)suspense account 暂记帐户 S (610)SWOT analysis 优点和缺点 ,时机和威迫剖析S (611)system 制度 ,系统T (612)tactical planning 策略计划 T (613)tactics 策略T (614)take -over 接收 T (615)tangible asset 有形财产 T (616)tangible fixed asset statement 有形固定财产表T (617)target cost 目标成本 T (618)terotechnology 设施综合工程学T (619)throughput accounting 生产量会计T(620)time 时间 T (621)time sheet 时间记录表T (622)total assets 总财产 T (623)total quality management 全面质量管理T (624)total stocks 存货总计T (625)trade creditors 购货客户 (应付帐款 ) T (626)trade debtors 销货客户 (应收帐款 ) T (627)trading profit and loss account 营业损益表 T (628)transfer price 转让价钱 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算均衡表 T (632)turnover 营业额U (633)uncalled share capital 未催缴股本 U (634)under capitalization 不足资本化 U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (636)uniform accounting 一致会计U (637)uniform costing 一致成本计算 U (638)unissued share capital 未刊行股本V (639)value 价值 V (640)value added 增值 V (641)value analysis 价值剖析 V (642)value for money audit 经济效益审计 V (643)variable cost 改动成本 V (644)variable cost of sales 销售的改动成本V (645)variance 差异 V (646)variance accounting 差异会计V (647)variance administrative cost 行政管理花费差异V (648)variance analysis 差异剖析V (649)variance budget 估算差异V (650)variance direct labour efficiency 直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接资料构造差异V (654)variance direct materials price 直接资料价钱差异 V (655)variance direct materials total 直接资料总差异V (656)variance directmaterial usage 直接资料用量差异V (657)variance direct material yield 直接资料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造花费耗费差异V (659)variance fixed production overhead total 固定生产性制造花费总差异V (660)variance fixed production overhead volume 固定生产性制造花费业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 营销成本差异V (664)variance operational 经营差异 V (665)variance operational price 经营价钱差异V (666)variance operation usage 经营用量差异 V (667)variance planning 计划差异 V (668)variance planning price 计划价钱差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准订正差异V (674)variance sales mix contribution 销售贡献毛益差异 V (675)variance sales mix profit 销售构造利润差异V (676)variance sales quantitycontribution 销售数目贡献毛益差异V (677)variance sales quanity profit 销售数目利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异 V (680)variance sales volume profit 销售业务量利润差异 V(681)variance selling price 销售价格差异V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency 改动生产性制造花费效率差异V (684)variance variable production overhead expenditure 改动生产性制造花费耗费差异V (685)variance variable production overhead total 改动生产性制造花费总差异V (686)virement 估算流用 V (687)vote 表决 V (688)voucher 凭据W(689)waiting time等待时间waste 废品 (料 )wasting asset 递耗费产weighted average cost of capital资本的加权均匀成本weighted average price加权均匀价钱with resource有追索权without recourse无追索权working capital运营资本(697)write -down减值Z(698)zero base budgeting零基估算zero coupon bond无息债券(700)score 破产展望计分法。
财务英语 常用单词
1. 会计常用词汇accountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2．部门的称谓市场部Marketing销售部Sales Department （宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service 客服员CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply 产品调度员P S Planner3. 人员的称谓助理Assistant 秘书secretary前台接待小姐Receptionist文员clerk 会计文员为Accounting Clerk主任supervisor经理Manager总经理GM General Manager总监Director 总会计师Finance Controller高级Senior 高级经理为Senior Manager一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计常用词入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost服务台常用词汇management 经营、管理market price 市价cashier's desk 兑换处coin 硬币accounting desk 帐务处checkout time 退房时间voucher 证件price list 价目表check, cheque 支票sign (动)签字interest 利息form 表格reservation 预订reception desk 接待处tip 小费reservation desk 预订处luggage office 行李房…per thousand 千分之…spare (形)多余的postpone (动)延期cancel (动)取消trxdyeller's cheque 旅行支票pay (动)付款fill (动)填写administration 管理、经营note 纸币registration desk 入宿登记处lobby 前厅luggage rack 行李架visit card 名片identification card 身份证rate of exchange 兑换率conversion rate 换算率charge (动)收费bill 帐单change money 换钱procedure 手续、程序information desk 问询处luggage label 行李标签overbooking 超额订房…per cent 百分之…reasonable (形)合理的cash (动)兑换keep (动)保留、保存bank draft 汇票accept (动)接受procedure fee 手续费fill in the form 填表。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
会计100个经典术语
会计100个经典术语1. 财务报表：用于汇报公司财务状况和经营绩效的文件，包括资产负债表、利润表和现金流量表。
2. 资产负债表：反映公司在特定日期的资产、负债和股东权益的表格。
3. 利润表：反映公司在特定期间内的收入、成本和利润的表格。
4. 现金流量表：反映公司在特定期间内现金流入和流出的表格。
5. 财务比率：用于衡量公司财务状况和经营绩效的指标，例如流动比率、偿债能力比率和盈利能力比率。
6. 应收账款：公司出售产品或提供服务后尚未收到的款项。
7. 应付账款：公司购买产品或接受服务后尚未支付的款项。
8. 折旧：用于衡量资产价值减少的会计方法，通常应用于固定资产。
9. 摊销：用于分摊资产成本的会计方法，通常应用于无形资产。
10. 预付款项：公司提前支付的款项，通常用于购买产品或接受服务。
11. 固定资产：公司长期持有的物理资产，例如土地、建筑和设备。
12. 无形资产：公司持有的非物质资产，例如专利、商标和版权。
13. 股东权益：公司的净资产，包括股本和留存收益。
14. 资本开支：用于购买或改善资产的支出，通常是长期性的投资。
15. 营业成本：用于生产和销售产品或提供服务的直接和间接成本。
16. 销售收入：公司通过销售产品或提供服务获得的收入。
17. 税前利润：公司在税收和利息等费用扣除前的利润。
18. 税后利润：公司在税收和利息等费用扣除后的利润。
19. 现金流量：公司在特定期间内实际收到和支付的现金。
20. 现金流入：公司收到的现金，包括销售收入和融资活动所得。
21. 现金流出：公司支付的现金，包括购买成本和支付债务。
22. 财务分析：通过对财务数据进行分析，评估公司的财务状况和经营绩效。
23. 会计准则：规定财务报告准则和方法的规则和原则。
24. 净利润：公司在特定期间内的总收入减去总成本和费用后的利润。
25. 会计周期：用于编制财务报表的特定期间，通常是一年。
26. 财务审计：对公司财务报表进行独立和全面的检查和评估。
会计100个经典术语
会计100个经典术语1. 资产(Assets)：企业拥有的资源，包括现金、应收账款、固定资产等。
2. 负债 (Liabilities)：企业所欠的债务，包括应付账款、贷款等。
3. 所有者权益 (Owner's equity)：企业所有者对企业的投资，等于资产减去负债。
4. 收入 (Revenue)：企业从销售产品或提供服务中获得的金钱。
5. 成本 (Cost)：企业从生产产品或提供服务中发生的费用。
6. 费用 (Expense)：企业在日常运营中发生的费用，如租金、工资等。
7. 利润 (Profit)：企业收入减去成本和费用后的剩余金额。
8. 财务报表(Financial statements)：反映企业财务状况和经营业绩的报告，包括资产负债表、利润表、现金流量表等。
9. 会计准则(Accounting standards)：规范会计信息披露和报告的准则和原则。
10. 会计周期 (Accounting period)：用于编制财务报表的一段时间，通常为一年。
11. 会计师 (Accountant)：从事会计工作的专业人士。
12. 现金流量 (Cash flow)：企业现金流入和流出的量，用于评估企业的偿付能力。
13. 应收账款(Accounts receivable)：企业向客户出售产品或提供服务后未收到的款项。
14. 应付账款(Accounts payable)：企业购买商品或接受服务后尚未支付的款项。
15. 固定资产 (Fixed assets)：企业长期持有和使用的资产，如土地、建筑物、机器设备等。
16. 折旧 (Depreciation)：固定资产在使用过程中价值的减少。
17. 净利润 (Net profit)：企业收入减去成本、费用和税费后的剩余金额。
18. 资本 (Capital)：企业所有者投入企业的资金。
19. 市场价格 (Market value)：资产或负债的估计现值。
财务词汇及释义
财务词汇及释义
以下是 8 条财务词汇及释义：
1. 资产：资产就像是你拥有的宝贝呀！比如说你有一套房子，这就是你的资产嘛！就像小明，他名下的那辆车，那就是他的重要资产呀！咱得搞清楚自己有多少资产哦！
2. 负债：嘿呀，负债就是你欠别人的呗！就好比小红刷信用卡买了好多东西，欠银行的钱就是负债呀！咱可别让负债太多压得咱透不过气来哟！
3. 收入：哇塞，收入不就是钱哗哗地进咱口袋嘛！像小李努力工作，每月领的工资就是他的收入呀！有了足够的收入，生活才能美美的呀！
4. 支出：支出就是钱往外流呀！你去超市买东西花的钱就是支出嘛！小张每个月的水电费、房租，那都是支出咧！可得好好控制支出呀！
5. 利润：利润不就是赚的钱嘛！就好比一个小店，卖东西的钱减去成本，剩下的就是利润咯！要是没利润，那生意不就亏了嘛！
6. 成本：成本就是你为了得到某个东西花的钱呀！开个公司，买设备、发工资这些都是成本咧！不能不重视成本呀，不然怎么赚钱哟！
7. 预算：预算就跟计划差不多啦！你打算这个月花多少钱，那就是预算呗！王五制定了每月的预算，这样才不会乱花钱呀！
8. 理财：哎呀，理财就是让钱生钱呀！像赵六学习各种理财知识，让自己的钱变得越来越多，多棒呀！我们都得学会理财呀，这样才能让生活更美好嘛！
总之，懂了这些财务词汇，才能更好地管理自己的财务呀！。
(财务会计)常见会计英语词汇
会计常用词汇（一）一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇（二）accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows会计常用词汇（三）二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs会计常用词汇（五）五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
(新)财务英语词汇梳理汇编
财务英语词汇AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period 会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable 应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation 累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization 摊销Analytic review 分析性复核Annual report 年报Annuity 年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset mixAsset retirement 资产报废Asset turnover 资产周转率Audit 审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities 短期投资Averaging assumptionBBad debts 坏账Balance sheet 资产负债表Bank reconciliation 银行对账单Basic earnings per share 基本每股盈利Betterment 改良“Big 5”五大会计师事务所board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value 账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business environmentbusiness segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure 资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount 现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing 筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral 抵押品，担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statements Compensating balance 抵销余额Compensation committeeCompensation contractsConservatism 稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost 成本Cost expiration 成本耗用Cost method 成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets 流动资产Current cost 现行成本Current Replacement Cost 现行重置成本Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延使得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Dissimilar assetDivestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model 杜邦体系EEarned capitalEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earnings persistenceEarning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment 权益投资Equity issuance 发行股票Equity method 权益法Equity security 股本证券ERISAEscrow 代管Exchange rate 汇率Expense 费用ExpensedExternal financing 外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board 财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements 财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets 固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract 期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit 在途商品Goodwill 商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging 套期保值Hidden reserves 秘密准备Historical cost 历史成本Human capital 人力资源Hybrid security 混合证券IIncome 收益Income smoothingIncome statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation 通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Intention to convertInterest 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leasehold obligationLeverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company 上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-term investments 长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策Management letter 管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market ratioMarket share 市场份额Market value 市价Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并MisclassificationMortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司Multistep formatNNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value 可实现净值Net sales 销售净额Net worth 资本净值notes receivable 应收票据OObjectivityObsolescence 过时，陈旧Off-balance-sheet financing 资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease 经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Operating transactionsOpinion letter 审计报告Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Overstating financial performance and condition Owner’s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company 母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency 生产效率Pro forma financial statementsProfit 利润Profit and loss statement 损益表Profit margin 毛利Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Readily marketableRealized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption 赎回Refinancing 再筹资Related party transaction 关联交易Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费Short-term debt 短期负债Short-term investment 短期投资Similar assetSole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/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 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 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 & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算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. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
最常用财务会计词汇
常用词汇Acquire = get = buyDisburse = pay ( disburse cash) 支付，支出Collect (collect cash) distributer 销售者、批发商Full credit 全部金额balance 余额Income = profit = earnings 利润Revenues = sales 收入expense 费用Open account = on credit 赊账Purchase on credit 赊购Sale on credit 赊销Purchase for cash plus credit 部分付现的赊购Return of inventory 退货Creditor 债权人：借钱出去的人或者实体Payment to creditor 向债权人付款Debtor 债务人：欠钱的人或者实体Collection from debtor 收回债务人欠款A assets 资产L liabilities 负债OE owner’s equity 所有者权益（相对独资企业、合资企业而言）SE stockholder’s equity 所有者权益（相对公司而言）AR accounts receivable 应收账款NR notes receivable 应收票据Inv inventory = merchandise 存货equ equipment 设备PR prepaid rent 预付租金PI prepaid insurance 预付保险费AP accounts payable 应付账款NP notes payable 应付票据PC paid-in capital 实收资本RI retained income 收存收益。
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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
财政稳健；财政健全
healthy reserve
充裕储备金；充裕准备金
heavy trading
交投畅旺
hedged position margin
用作对冲的合约按金
hedger
对冲者
hedging
对冲；套戥；套期保值
住银金融有限公司
H share
Ｈ股
Hachijuni Asia Limited
八十二亚洲有限公司
Hachijuni Bank, Ltd.
八十二银行
half-yearly economic report
半年经济报告
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
恒生指数期货合约
Hang Seng Index Futures market
恒生指数期货市场
Hang Seng Index Options ቤተ መጻሕፍቲ ባይዱ
恒生指数期权
Hang Seng London Reference Index
恒生伦敦参考指数
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
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
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
恒生存款有限公司
Hang Seng Economic Monthly
《恒生经济月报》
Hang Seng Finance Limited
恒生财务有限公司
Hang Seng Finance Sub-index Futures
恒生金融分类指数期货
Hang Seng Midcap 50 Index
恒生50中型股指数
Hang Seng Midcap Index
恒生中型股指数
Hang Seng Midcap Index constituent stock
恒生中型股指数成分股
Hang Seng Properties Sub-index Futures
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
H & CB Finance (Hong Kong) Limited
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
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
恒生地产分类指数期货
Hang Seng Sub-index
恒生分类指数
Hang Seng Sub-index Futures
恒生分类指数期货
Hang Seng Utilities Sub-index Futures
恒生公用事业分类指数期货
hard currency
硬货币；强势货币
hawking of securities
兜售证券
head
总目
head of expenditure
开支总目
health insurance
健康保险
healthy financial position
Hang Seng 100
恒生100
Hang Seng Bank Limited
恒生银行有限公司
Hang Seng China Enterprises Index [HSCEI]
恒生中国企业指数〔恒生国企指数〕
Hang Seng China Enterprises Index Futures
公路拨款
hire-purchase agreement
租购协议；分期付款购物协议
historical cost
实际成本；历史成本；原始成本
HKFE Clearing Corporation Limited
香港期货交易结算有限公司
hold a position
控股公司；母公司
holding of shares
持有股份
holding over of payment
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
hedging portfolio
对冲组合
hedging tool
套戥工具
hedging transaction
对冲交易
Helsinki Stock Exchange
赫尔辛基证券交易所
Henderson International Finance Limited
持仓；"仓"
hold in trust
以信托形式持有
hold on the statutory trust
以法定信托形式持有
holder
持有人
holder in due course
当期持有人
holding company
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
恒生中国企业指数期货
Hang Seng Commerce and Industry Sub-index Futures
恒生工商分类指数期货
Hang Seng Consumer Price Index
恒生消费物价指数
Hang Seng Credit Ltd.
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
Hang Seng Index [HSI]
恒生指数〔恒指〕
Hang Seng Index constituent stock
恒生指数成分股
Hang Seng Index Futures
恒生指数期货
Hang Seng Index futures contract
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
actual market 现货市场