卓顶精文-财务英语词典-财务术语中英文对照.doc

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财务用语中英文对照

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

财务行业术语英汉文对照

财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA (Certified Public Accountant) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。

财务管理术语中英文对照

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

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

请参看管理会计和财务会计。

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

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

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

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

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

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

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

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

如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。

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

将资产成本减去累计折旧，所得结果就是账面净值。

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

财务术语中英文对照大全

财务术语中英文对照大全，财务人必备！目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券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账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNPdeflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。

财务名词中英文

財務專有名詞中英文對照AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上工程absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税工程ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑单据③验收acceptance bill 承兑单据acceptance register 承兑单据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通单据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单元Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师陈述accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计底子方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计表露,会计表露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原那么Accounting Principle Board 会计原那么委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规那么Accounting Series Release 会计公告文件accounting service 会计效劳accounting software 会计软件accounting standard 会计尺度,会计准那么accounting standardization 会计尺度化Accounting Standards Board 会计准那么委员会(英) Accounting Standards Committee 会计准那么委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单元accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销陈述单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄阐发表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款办理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差别act of bankruptcy 破产法act of company 公司法act of God 天灾,不成抗力actual capital 实际成本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴成本additional tax 附加税adequate disclosure 充实披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政办理会计administrative budget 行政办理预算administrative expense 行政办理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 背面定见,否认定见adverse variance 不利差别,逆差advisory services 咨询效劳affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 当局会计师联合会age 寿命,账龄,资产使用年限age allowance 春秋减免age analysis 账龄阐发agency 代办署理,代办署理关系agency commission 代办署理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代办署理商,代办署理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄阐发aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 成本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配尺度allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财政报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 阐发analyst 阐发师analytical review 阐发性查抄annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度陈述annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原那么委员会APB Opinion 会计原那么委员会定见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估成本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财富扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接不雅念artificial intelligence 人工智能ASB 审计准那么委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估订价值assessment ①估定,查定②出格税捐,出格摊派税捐asset 资产asset cover 资产担保,资产包管asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债不雅念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产布局asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,从属公司Association of Government Accounting 当局会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财政报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计尺度,审计准那么Auditing Standards Board 审计准那么委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师定见书auditor,s report 审计师陈述,查账陈述audit program 审计工作方案audit report 审计陈述audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作草稿authorized capital stock 核定股本,法定股本automated clearing house 自动单据交换所automated teller machine 自动取款机automatic transfer service 自动转账效劳available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可防止成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书单据back-end load 后期承担backer ①单据担保人②财政撑持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际出入差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表阐发balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产鼎新法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价发卖barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 根底利率base stock 根底存量BASIC 根底语言basic earnings per share 每股根底收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处置,分批数据处置B/D 过次页B/E 汇票BE analysis 损益分界阐发,保本阐发bear ①承担,承担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,承担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 别离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 根底语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下工程beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本阐发benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标包管金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,单据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付单据bills receivable 应收单据B/L 提货单black market 暗盘black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括典质blanket order 总括订货单blanket price 总括价格blind entry 掉实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②包管书,包管金③忠诚包管bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 畅通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财政成果B/R 应收单据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界阐发,损益平衡阐发break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算办理budget variance 预算差别buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营掉败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细那么by-product 副产物CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购置期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可打消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①出产能力②偿债能力capacity cost 出产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 成本金,成本capital account 成本账户capital addition 成本增置capital allowance 成本减免capital and liabilities ratio 成本负债比率capital appreciation 成本升值capital asset 成本性资产capital asset pricing model 成本性资产计价模型capital authorized 额定成本,法定成本capital budget 成本预算capital cost 成本成本capital deficit 成本亏绌capital expenditure 成本支出capital gain 成本利得,成本收益capital impairment 成本减损capital intensive 成本密集capital investment 成本投资capital investment appraisal 成本投资评价capitalization 成本化capitalization of earnings 收益成本化capitalization of interest 利息成本化capitalized value 成本化价值capital lease 成本租赁capital leverage 成本杠杆作用capital loss 成本损掉capital maintenance concept 成本保持概念,成本维护概念capital market 成本市场capital market line 成本市场贝塔风险线capital outlay 成本支出capital-output ratio 成本产值比率capital paid-in 实缴股本,投入股本capital rationing 成本分配capital reorganization 成本改组capital reserve 成本公积金capital return 成本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,畅通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本布局capital structure decision 成本布局决策capital surplus 成本盈余capital turnover 成本周转率capital verification 成本验证,验资CAPM 成本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②典质品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准那么委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界阐发cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对成本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金发卖cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益阐发CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处置师certified financial planners 注册财政方案师certified financial statement 已审核财政报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册办理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 持续清算chairman of the board of director 董事长chairman,s report 董事长陈述change fund 找零备用金changing prices accounting 物价变更会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财富(或遗产)出入报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财政阐发师charted financial consultant 特许财政咨询师,特许财政参谋chartist 图表阐发专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产典质check ①支票②查抄,查对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财政总裁,财政总经理CHIPS 单据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动成本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②单据交换,清算③清仓clearance agent 报关结算代办署理商clearance sale 清仓减价发卖clearing ①单据交换②结算clearing account ①暂记账户,过渡账户②单据交换往来账户clearing house 单据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 处事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 奉献毛利,奉献毛益CMA 注册办理会计师CML 成本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守那么Code of Professional Ethics 职业道德守那么coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 典质品,担保品collateral bond 典质品担保债券,动产担保债券collateral loan 典质品担保贷款collectibles 保藏物collection agency 收账代办署理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财政报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安抚信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业单据②畅通单据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财政company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财政报表,比较会计报表compensating balance 抵偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报答②抵偿,抵偿compensatory stock option 抵偿性购股权competitive bidding 竞争性投标compilation of financial statement 编纂财政报表,编纂会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂成本布局complex information processing 复杂信息处置compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算时机计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财政办理computer conferencing 电子计算时机议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 充公货物,充公货物confiscation 充公,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财政报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财政报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资工程constant price 不变价格constant purchase power accounting 不变购置力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,参谋consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 不测事项,或有事项contingency account 不测筹办账户contingency financial plan 应急财政方案contingent gain 或有收益,或有利得contingent loss 或有损掉continuing account 持续账户,结转账户continuing appropriation 持续拨款,持续经费continuing investment 持续投资continuing professional education 专业进修教育,专业持续教育continuing security 持续担保continuity postulate 持续经营假设continuous audit 持续审计continuous budget 持续预算,滚动预算continuous inventory 持续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③奉献毛利④捐献,捐款contribution approach to pricing 奉献毛利法订价contribution margin 献毛益,奉献毛利contribution margin income statement 奉献毛利损益表contribution margin ratio 奉献毛利率contributory pension plan 分担退休金方案control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,大都股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 篡改账目cooked books 假账coownership company 共有公司coownership of property 共有财富copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财政corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务从头调整corporate reorganization 公司重组,公司改组Corporate Report 公司陈述corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代办署理银行corruption 贿赂,行贿cost ①成本②消耗,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 成本会计准那么cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本阐发cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益阐发cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 成本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原那么cost records 成本记录cost report 成本陈述cost sheet 成本单,成本计算单cost variance analysis 成本差别阐发cost-volume-profit analysis 成本—销量—利润阐发counterfeit money 伪造货币countermand 止付,挂掉countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 包管条款cover ①弥补,抵偿②包管金,典质财富③补进coverage ①保额②偿债筹办金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易。

财务术语中英对照

一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle 一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries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 productimplicit 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 orlossesaccountant 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）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、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager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帐目名词一、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 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 toassets(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 platetax(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 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财务的管理术语中英文对照

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

请参看管理会计和财务会计。

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

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

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

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

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

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

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

如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。

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

将资产成本减去累计折旧，所得结果就是账面净值。

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

经济财务术语中英文对照

经济财务术语中英文对照(总33页)-CAL-FENGHAI.-(YICAI)-Company One1-CAL-本页仅作为文档封面，使用请直接删除财务术语中英文对照一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning------------------------------------------------------------二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries----------------------------------------------------------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--------------------------------------------------------七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names着作权 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中英文会计科目对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusivelyfor oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment 经济学专业词汇中英文对照A 20accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置allocation of resources 资源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧弹性assumption 假设asymmetric information 非对称性信息average 平均average cost 平均成本average cost pricing 平均成本定价法average fixed cost 平均固定成本average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本B 12barriers to entry 进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点boundary point 边界点break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线budget set 预算集C 75capital 资本capital stock 资本存量capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris paribus assumption “其他条件不变”的假设ceteris paribus demand curv e “其他因素不变”的需求曲线Chamberlain model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化change in quantity supplied 供给量变化change in supply 供给变化choice 选择closed set 闭集Coase theorem 科斯定理Cobb-Douglas production function 柯布--道格拉斯生产函数cobweb model 蛛网模型collective bargaining 集体协议工资collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争competitive market 竞争性市场complement goods 互补品complete information 完全信息completeness 完备性condition for efficiency in exchange交换的最优条件condition for efficiency in production生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好consistence 一致性constant cost industry 成本不变产业constant returns to scale 规模报酬不变constraints 约束consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium 消费者均衡consumer optimization 消费者优化consumer preference 消费者偏好consumer surplus 消费者剩余consumer theory 消费者理论consumption 消费consumption bundle 消费束consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集consumption space 消费空间continuity 连续性continuous function 连续函数contract curve 契约曲线convex 凸convex function 凸函数convex preference 凸偏好convex set 凸集corporation 公司cost 成本cost benefit analysis 成本收益分析cost function 成本函数cost minimization 成本最小化Cournot equilibrium 古诺均衡Cournot model 古诺模型cross-price elasticity 交叉价格弹性D 32dead-weights loss 重负损失decreasing cost industry 成本递减产业decreasing returns to scale 规模报酬递减deduction 演绎法demand 需求demand curve 需求曲线demand elasticity 需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation 差分方程differential equation 微分方程differentiated good 差异商品differentiated oligopoly 差异寡头diminishing marginal substitution 边际替代率递减diminishing marginal return 收益递减diminishing marginal utility 边际效用递减direct approach 直接法direct taxes 直接税discounting 贴水、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工duopoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型E 50economic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic regulation 经济调节economic rent 经济租金exchange 交换exchange efficiency 交换效率exchange contract curve 交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排斥性、排他性Edgeworth contract curve 埃奇沃思契约线Edgeworth model 埃奇沃思模型efficiency 效率、效益efficiency parameter 效率参数elasticity 弹性elasticity of substitution 替代弹性endogenous variable 内生变量endowment 禀赋endowment of resources 资源禀赋Engel curve 恩格尔曲线entrepreneur 企业家entrepreneurship 企业家才能entry barriers 进入壁垒entry/exit decision 进出决策envelope curve 包络线equilibrium 均衡equilibrium condition 均衡条件equilibrium price 均衡价格equilibrium quantity 均衡产量equity 公平equivalent variation in income 收入等价变量excess-capacity theorem 过度生产能力定理existence 存在性existence of general equilibrium 总体均衡的存在性expansion paths 扩展径expectation 期望expected utility 期望效用expected value 期望值expenditure 支出explicit cost 显性成本external benefit 外部收益external cost 外部成本external economy 外部经济external diseconomy 外部不经济externalities 外部性F 24factor 要素factor demand 要素需求factor market 要素市场factors of production 生产要素factor substitution 要素替代factor supply 要素供给fallacy of composition 合成谬误final goods 最终产品firm 企业firms' demand curve for labour 企业劳动需求曲线firm supply curve 企业供给曲线first-degree price discrimination 第一级价格歧视first-order condition 一阶条件fixed costs 固定成本fixed input 固定投入fixed proportions production function 固定比例的生产函数flow 流量fluctuation 波动for whom to produce 为谁生产free entry 自由进入free goods 自由品、免费品free mobility of resources 资源自由流动free rider 搭便车、免费搭车者future value 未来值G 11game theory 博弈论、对策论general equilibrium 总体均衡、一般均衡general goods 一般商品Giffen goods 吉芬商品Giffen's Paradox 吉芬之谜Gini coefficient 吉尼系数golden rule 黄金规则government failure 政府失败government regulation 政府调控grand utility possibility curve 总效用可能曲线grand utility possibility frontier 总效用可能前沿H 9heterogeneous product 异质产品Hicks-kaldor welfare criterion 希克斯－卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数homogeneous product 同质产品homogeneous production function 齐次生产函数horizontal summation 水平和human capital 人力资本hypothesis 假说I 52identity 恒等式imperfect competition 不完全竞争implicit cost 隐性成本income 收入income compensated demand curve 收入补偿需求曲线income constraint 收入约束income consumption curve 收入消费曲线income distribution 收入分配income effect 收入效应income elasticity of demand 需求收入弹性increasing cost industry 成本递增产业increasing returns to scale 规模报酬递增index number 指数indifference 无差异indifference curve 无差异曲线indifference map 无差异族indifference relation 无差异关系indifference set 无差异集indirect approach 间接法individual analysis 个量分析individual demand curve 个人需求曲线individual demand function 个人需求函数induced variable 引致变量induction 归纳法industry 产业industry equilibrium 产业均衡industry supply curve 产业供给曲线inelastic 缺乏弹性的inferior goods 劣品inflection point 拐点information 信息information cost 信息成本initial condition 初始条件initial endowment 初始禀赋innovation 创新input 投入input-output 投入－产出institution 制度institutional economics 制度经济学insurance 保险intercept 截距interest 利息interest rate 利息率intermediate goods 中间产品internalization of externalities 外部性内部化invention 发明inverse demand function 反需求函数invisible hand 看不见的手isocost line 等成本线isoprofit curve 等利润曲线isoquant curve 等产量曲线isoquant map 等产量族K 1kinked-demand curve 弯折的需求曲线L 30labour demand 劳动需求labour supply 劳动供给labour theory of value 劳动价值论labour unions 工会laissez faire 自由放任Lagrangian function 拉格朗日函数Lagrangian multiplier 拉格朗日乘数law of demand and supply 供需法则law of diminishing marginal utility 边际效用递减法则law of diminishing marginal rate of substitution边际替代率递减法则law of increasing cost 成本递增法则law of one price 单一价格法则leader-follower model 领导者－跟随者模型least-cost combination of inputs最低成本的投入组合leisure 闲暇Leontief production function 里昂惕夫生产函数licenses 许可证linear demand function 线性需求函数linear homogeneity 线性齐次性linear homogeneous production function线性齐次生产函数long run 长期long run average cost 长期平均成本long run equilibrium 长期均衡long run industry supply curve 长期产业供给曲线long run marginal cost 长期边际成本long run total cost 长期总成本Lorenz curve 洛伦兹曲线loss minimization 损失极小化lump sum tax 一次性征税luxury 奢侈品M 45macroeconomics 宏观经济学marginal benefit 边际收益marginal cost 边际成本marginal cost pricing 边际成本定价marginal cost of factor 边际要素成本marginal period 市场期marginal physical productivity 边际实物生产率marginal product 边际产量marginal product of capital 资本的边际产量marginal product of labour 劳动的边际产量marginal productivity 边际生产率marginal rate of substitution 边际替代率marginal rate of transformation 边际转换率marginal returns 边际回报marginal revenue 边际收益marginal revenue product 边际收益产品marginal revolution 边际革命marginal social benefit 社会边际收益marginal social cost 社会边际成本marginal utility 边际效用marginal value products 边际价值产品market clearance 市场出清market economy 市场经济market equilibrium 市场均衡market failure 市场失灵market mechanism 市场机制market structure 市场结构market separation 市场分割market regulation 市场调节market share 市场份额markup pricing 加减定价法Marshallian demand function 马歇尔需求函数maximization 最大化microeconomics 微观经济学minimum wage 最低工资misallocation of resources 资源误置mixed economy 混合经济monopolistic competition 垄断竞争monopolistic exploitation 垄断剥削monopoly 垄断，卖方垄断monopoly equilibrium 垄断均衡monopoly pricing 垄断定价monopoly regulation 垄断调控monopoly rents 垄断租金monopsony 买方垄断N 17Nash equilibrium 纳什均衡natural monopoly 自然垄断natural resources 自然资源necessary condition 必要条件necessities 必需品net demand 净需求nonconvex preference 非凸性偏好nonconvexity 非凸性nonexclusion 非排斥性nonlinear pricing 非线性定价nonrivalry 非对抗性nonprice competition 非价格竞争nonsatiation 非饱和性non-zero-sum game 非零和对策normal goods 正常品normal profit 正常利润normative economics 规范经济学O 17objective function 目标函数oligopoly 寡头垄断oligopoly market 寡头市场oligopoly model 寡头模型opportunity cost 机会成本optimal choice 最佳选择optimal consumption bundle 消费束optimal resource allocation 最佳资源配置optimal scale 最佳规模optimal solution 最优解optimization 优化ordering of optimization (social) preference （社会）偏好排序ordinal utility 序数效用ordinary goods 一般品output 产出output elasticity 产出弹性output maximization 产出极大化P 68parameter 参数Pareto criterion 帕累托标准Pareto efficiency 帕累托效率Pareto improvement 帕累托改进Pareto optimality 帕累托优化Pareto set 帕累托集partial derivative 偏导数partial equilibrium 局部均衡patent 专利pay off matrix 收益矩阵、支付矩阵perceived demand curve 感觉到的需求曲线perfect competition 完全竞争perfect complement 完全互补品perfect monopoly 完全垄断perfect price discrimination 完全价格歧视perfect substitution 完全替代品perfect inelasticity 完全无弹性perfect elasticity 完全有弹性plant size 工厂规模point elasticity 点弹性positive economics 实证经济学Post Hoc Fallacy 后此谬误prediction 预测preference 偏好preference relation 偏好关系present value 现值price adjustment model 价格调整模型price ceiling 最高限价price consumption curve 价格消费曲线price control 价格管制price difference 价格差别price discrimination 价格歧视price elasticity of demand 需求价格弹性price elasticity of supply 供给价格弹性price floor 最低限价price maker 价格制定者price rigidity 价格刚性price seeker 价格搜求者price taker 价格接受者private benefit 私人收益principal-agent issues 委托－代理问题private cost 私人成本private goods 私人用品private property 私人财产producer equilibrium 生产者均衡producer theory 生产者论product transformation curve 产品转换曲线product differentiation 产品差异product group 产品集团production contract curve 生产契约曲线production efficiency 生产效率production function 生产函数production possibility curve 生产可能曲线productivity 生产率productivity of capital 资本生产率productivity of labour 劳动生产率profit function 利润函数profit maximization 利润最大化property rights 产权property rights economics 产权经济学proposition 定理proportional demand curve 成比例的需求函数public benefits 公共收益public choice 公共选择public goods 公共商品pure competition 纯粹竞争pure exchange 纯交换pure monopoly 纯粹垄断Q 3quantity-adjustment model 数量调整模型quantity tax 从量税quasi-rent 准租金R 18rate of product transformation 产品转换率rationality 理性reaction function 反应函数regulation 调节，调控relative price 相对价格rent 租金rent seeking 寻租rent seeking economics 寻租经济学resource 资源resource allocation 资源配置returns 报酬、回报returns to scale 规模报酬revealed preference 显示性偏好revenue 收益revenue curve 收益曲线revenue function 收益函数revenue maximization 收益最大化ridge line 脊线S 43satiation 饱和，满足saving 储蓄scarcity 稀缺性law of scarcity 稀缺法则second-degree price discrimination 二级价格歧视second derivative 二阶导数second-order condition 二阶条件service 劳务shadow prices 影子价格short-run 短期short-run cost curve 短期成本曲线short-run equilibrium 短期均衡short-run supply curve 短期供给曲线shut down decision 关闭决策shortage 短缺shut down point 关闭点single price monopoly 单一定价垄断slope 斜率social benefit 社会收益social cost 社会成本。

财务词汇中英对照

财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at thebeginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债 Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Total current liabilities 流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity股东权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OL（Operating Liabilities）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。

财务英语英汉对照表(专业名词术语参照).doc

return on total asset资本总额收益率return on stockholders’ equity股东产权收益率return on common stock equity普通股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment投资收益率return in equity产权收益率racial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D company研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random sampling随机抽样法random variance随机变量random walk theory 随机漫步理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate anticipation swap利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend股利率rate of interest利率rate of return on investment 投资收益率rate of return on sales销售收益率rate of return on equity产权收益率rate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制rate risk汇率风险，利率风险rates地方税rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio analysis比率分析ratio analysis method比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运Reaganomics里根经济学real实物的，实际的，不动产的，房地产的real account实帐户real capital实物资本real cost实物成本，实际成本real estate房地产，不动产real estate agent不动产经纪人real estate income不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate mortgage不动产抵押real estate mortgage bond不动产抵押债券real estate portfolio不动产组合投资real estate tax不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment实际投资realizability变现能力realizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realization principle实现原则realized gain or loss已实现损益realized value变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property不动产real rate of interest实际利率real-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization重组资本recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，收货单recession衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buying互购，互买reciprocal holdings相互控股reciprocal tariff互惠关税reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of expense费用确认recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amount可收回金额recoverable cost可回收成本recovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit红条款信用证redeemable bond可赎回债券redeemable preferred stock可赎回优先股redemption赎回，偿还redemption fund偿债基金redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率，再贴现率redistributed cost再分配成本redistribution of income收入再分配redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport再出口，转口referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本reflation通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，退税；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional economic integration地区经济一体化regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bond记名债券registered bookkeeper注册薄记师registered business programmer注册企业程序师registered capital注册资本registered stock记名股票registered trademark注册商标register of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of company公司注册管理局registration登记，注册registration statement申请上市注册报表regression analysis回归分析regression coefficient回归系数regressive tax递减税，累退税regular audit常规审计regular dividend正常股利regular income固定收入，固定收益regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付reimbursing bank偿付银行reinsurance分保，再保险reinvestment再投资reinvestment privilege再投资特权reinvestment rate再投资率reinvestment risk再投资风险related company联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性relevance principle相关性原则relevant cost相关成本relevant range相关范围reliability 可靠性，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免remittance汇付，汇款remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，租金rental expense租赁费用rental income租赁收益rent-purchase租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组计划，公司重组计划repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost重置成本replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement value重置价值repledge转押replevin归还产权repo再回购协议report 年度报告，审计报告report form报告式reporting currency报告货币reporting objectives报告目标reporting period报告期reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reproduction cost再生产成本reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额required rate of return期望收益率requisition请购单，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and development研究和开发research and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,公积金reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual income剩余收益额residual theory of dividend剩余股利理论residual value剩余价值resolution决议resource资源，资财resource allocation资源分配resource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility accounting责任会计responsibility budget责任预算responsibility center责任中心responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive endorsement限定背书restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail method 零售盘存法retail price零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit退休金retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive adjustment追溯调整retroactive pay追补工资return报酬，收益；纳税申报表，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity普通股产权资本收益率return on equity 产权资本收益率return on investment投资报酬率，投资收益率return on sales销售收益率return on total assets资产总额收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue center收入中心revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念revenue recognition 收入确认，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse dumping反向倾销reverse entry转回分录reverse income tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit可撤销信用证revocable trust可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement循环信贷协议revolving fund周转金revolving letter of credit循环信用证reward奖金，报酬right权利，认股权，购股权right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of execution执行权right of first refusal第一拒绝权right of lien留置权right of offset抵消权right of recourse追索权right of redemption赎回权right of subrogation取代债权，取代追索权right of way地役权rights issue 附权发行rights letter购股权证书rights on附权，附认购新股权rights out除权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysis风险分析risk and return relationship风险和收益地关系risk averter风险厌恶者risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk management风险管理risk manager风险经理risk premium风险报酬，风险溢酬risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rolling budget滚动预算rollover转期rotation of auditor审计师轮换rotation of capital资本循环，资本周转rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法run挤兑runaway inflation急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。

财务会计术语的中英对照

[财务] 会计&财务术语的中英对照a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CA T(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫------------------------------------early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款---------------------------------------------------GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保-------------------------------------------------hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率-----------------------------------------------IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目--------------------------------------------------job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区----------------------------------------------label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失----------------------------------------------MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem"猫"（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税-------------------------------------------------named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC(original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on-condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售计划one-stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权------------------------------------------------packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付 (证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数。

干货｜财务术语中英文对照大全，财务人必备！

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

财务英语词典-财务术语中英文对照.doc

A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店（分店）现金帐户Branch consignments (shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业；业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C.A.; chartered accountant 会计师Call 催缴股款通知书Call book 催缴股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催缴股款Call up capital 已催缴股本（包括已收及催缴未收的股本）Cancelled check 柱销支票；付讫支付Capacity expenses （生产）能量费用Capital资本Capital account 资本帐户Capital account balance sheet 固定资产负债表Capital adjustment account 资本调整帐户Capital assets 资本资产Capital charges 资本支出（同capital expenditures）Capital deficit 资本亏绌Capital expenditures 资本支出Capital expenditure account 资本支出帐Capital expense 集资费用Capital fund 资本基金Capital gains 资本利益Capital income 资本收益Capitalization 资本总额；资本化（指利益的资本化）Capitalization of interests 滚利作本Capitalized expenses 资本化的费用Capitalized profits 资本化的利益Capitalized value 资本化的价值Capital liabilities 资本负债（同funded debts）Capital transfer 资本转移Capital losses 资本损失Capital outlays 资本支出Capital profits 资本利益Capital receipts资本收入Capital returned to stock – holders in dividends 摊还股本Capital revenue 资本收益（同capital income）Capital stock 股本帐Capital stock authorized 额定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Capital stock outstanding 现发股本Capital stock –preferred 优先股本Capital stock subscribed 已认股本Capital stock subscriptions 认缴股本Capital surplus 资本盈利Capital uncalled 未收资本Caption of account 会计科目Card ledger 卡片式分类帐Card of account 分类帐目录Carriage 搬运费Carriage paid 运费付讫Carried forward 接后Carried over 过次页Carrying charges 置存资产费用Carrying charges 储存支出（指存货而言）Carrying cost 储存成本（指存货而言）Carrying value 储存价值（指存货而言）Cartage –in 购货车力Cartage –out 销货车力Cash 现金、现款Cash account 现金帐户Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产（包括现金、银行往来、运送现金等项目）Cash audit 现金审计Cash balance 现金馀额Cash basis 现金基础；收付实现基础V before delivery 现金交货Cash bonus 现金红利Cash book 现金簿；现金收付簿；现金帐Cash budget 现金预算Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）Cash Cr. 现金付出Cash credit 保证放款；活期信用放款Cash credit slip 现金支出传票Cash day; pay day 付款日Cash debit slip 现金收伟票Cash disbursements 现金付出Cash disbursements journal 现金付出日记帐Cash discount 现金折扣Cash dividends 现金股利Cash Dr. 现金收入Cash held in foreign countries 存国外现金Cashier 收支员；出纳员Cashi er’s check 本票Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金Cashing check 兑现支票Cash in transit 在运现金Cash in treasury 库存现金Cash journal 现金日记帐；现金簿Cash journal day book 现金日记帐Cash on arrival 货到付现Cash on bank 银行存款Cash on delivery 现款交货Cash on hand 手存现金Cash on book 现金支出簿Cash payment journal 现金付出日记帐Cash payments 现金支付Cash payments book 现金付出簿Cash purchase 现购Cash receipts 现金收入Cash receits book现金收入簿Cash receipts journal 现金收入日记帐Cash remittance note 解款单Cash reserve 现金储蓄Cash sale invoice 现售发票；；现销发票Cash sales 现售；现销Cash sales book 现售簿；现销簿Cash settlement 现结Cash short and over 现金清偿基金Cash slip 现金传票Cash surrender value (of life insurance) 保险积存金Cash tickets 现售票；现销票Casual audit 临时审计Catalogue 目录Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）Certain annuity 确定年金Certificate book 股票簿Certificate deposit 证券存款Certificate of balance sheet 资产负债表证明书Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证；存款单折Certificate of indebtedness 借据Certificate of origin 原货凭单Certificate of stock 股票Certified accounts 会计师证明的帐目Certified balance sheet 会计师证明的资产负债表Certified check 保付支票Certifying bank 付款保证银行C.F. invoice货价及运费发票C.F. price货价及运费价格Change funds 找换金Charge and discharge statement资金运用表Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费Charge off 剔除Charges 费用；借项Charges against revenue 营业（业入）支出Charge sales 赊售、赊销Charges for remittances, transfers. etc. 汇水Charges forward 费用先付Charge side 贷方Charge tickets 赊购发票；赊销发票Charge to capital 资本支出Charge to income 营业（业入）支出Charter 执照Chartered accountant 会计师Charter of concession 特许证Chattel mortgage 动产抵押Chattels 动产Check 支票Checkbook 支票簿Checkbook stubs 支票存根簿Check collection 支票兑取Check collector 支票兑取人Check holder 持票人Check mark 核对符号；柱销记号Check register 支票登记簿Checking accounts 核对帐目Check to bearer 不记名支票Check to order 记名支票Cheque 支票Chequebook 支票簿Chief accountant 会计主任Chronological books 序时帐簿Chronological record 序时记录Circulating assets流动资产Circulating capital流动资本Circulating liabilities 流动负债Circulation cost 流动费用Claimant’s ledger 债权人分户帐Claim for additional securities 追加Claims 债权Class cost system 分类成本制度Classification manual 帐户分类说明Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表Clean bill 信用用据Clean draft 普通汇票Clearance sale 售低货Clearing account 暂记待结转帐目Clearinghouse 票据交换所Clerical error(s) 记录错误；误毕Client 委托人Client ledger 委托人分户帐“Cl ose “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户Closed mortgage 限额抵押Closing 结算Closing accounts 结帐Closing balance 期终馀额；期终差额Closing entries 结帐记录Closing entry 结帐分录Closing the book(s) 结帐Co –insurance 共同保险C.O.D.; cash on delivery 交货收款Code number 标号数码Codicil 遗嘱更改C.O.D. sales 交货收款销售Collateral loans 证券担保放款Collateral note 附带期票Collateral security 附属担保品Collateral trust bonds 证券担保信托公司公司债Collection 徵收；收帐Collection charges 代收票据费Collection expenses 收帐费用Collection fees 代收票据费Collections receivable for customer 未收代付款Collective account 统经帐户Collector; bill collector 收帐人Collusion 串同舞弊Columnar analysis (columnar analysis sheet) 多栏分析表Columnar books 多栏帐簿Columnar journed 多栏日记簿Columnar records 多栏记录Columnar work sheet 多栏计算表Combined cost and general ledger 联合成本及普通分类帐Combined journal and ledger 联合日记分类帐Combined statement 联合决算表Commercial bills 商业票据Commercial bookkeeping 商业簿记Commercial capital 商业资本Commercial credits 商业信用款Commercial invoice 商业发票Commercial discount 商业折扣；商业贴现Commercial letters of credit 商业信用证Commercial museum 商品陈列所Commercial organization and customhouse 商业机关及税关Commercial paper 商业票据Commercial profit 商业利益Commercial register 商业登记簿Commercial registration 商业登记Commercial transaction 买卖；贸易Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商Commission(s) 佣金；手续费Commission agency 代理贸易Commission agent 贸易代理人Commission broker 经纪人Commission for collection 收帐佣金Commission merchant 代售商Commission sale; consignment sale 委托贩卖Common cost 共同成本Common dollar等值货币Common stock 普通股Community 共同收益Companies 公司财产Company 公司Company law 公司法Company limited by guarantee 保证有限公司Company limited by shares 股份有限公司（同corporation; joint stock company, limited）Company’s act 公司法（同law of corporation）Comparative balance sheet 比较资产负债表Comparative budget and actual balance sheet 预算与实际资产负债比较表Comparative budget and actual income sheet 预算与实际损益比较表Comparative cost sheet 比较成本表Comparative income account 比较损益表Comparative operating statement 比较营业表Comparative profit and loss statement 比较损益表Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表Comparative statement of order costs 分批成本比较表Comparative statement of product costs 产品成本比较表Comparison sheet 比较用表Compensation insurance 职工赔偿保险Compensatory errors 抵销错误（同offsetting errors）Compiling costs 集成本资料Complete audit 全部审计Complete cost 总成本Complete detailed audit 全部详细审计Completion report 完工报单Composite balance sheet 综合资产负债表Composite income sheet 综合损益表Composite life 平均年龄Composite percentage statement 综合百分率决算表Composite rate 混合率（用於折旧的摊提或负荷的分配）Composite ratio 综合比率Composite turnover 综合周转数Composition depreciation 综合折旧Compound arbitrated rate 联合汇兑价率Compound arbitration 重复汇兑（即两国以上之汇兑）Compound interest 复利Compound journal entry 多项分录式Condensed balance sheet 简明资产负债表Condition 品质Condition of affaire 清算资产负债表（同statement of affaire）Conditional endorsement 条件背书Conditional sales 附条件销售Confidential clerk 秘书Confirmation 询证Confirmation request 请证Consigned goods 寄销品Consignee 承销人Consignment 寄销；寄销品Consignment expenses 寄销费用Consignment goods 寄销品Consignment –in (inward) 承销；承销品Consignment – out (outward 寄销；寄销品Consignment profit and loss 寄销损益Consignment records 寄销记录；寄销记录Consignment sales 寄销品销售；寄销品销售Consignor 寄销人Consignor’s note 寄销通知书Consolidated balance sheet合并资产负债表Consolidated debts 固定债Consolidated fund service 固定资金Consolidated income sheets 合并损益表Consolidated returns 合并收益Consolidated statement 合并决算表Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀Consolidated surplus statement 合并盈馀表Consolidation 合并Consolidation by lease 租赁合并Consolidation by merger 吸收合并Consolidation by purchase 购买合并Constant return (retrace) 收益Constant capital 不变资本Constant cost 不变成本；固定成本；固定费用Constant expenses 固定费用Construction account 建筑帐Construction work –in –process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐Consumables 消耗品Consumption 行销；销路Contingent assets 或有资产Contingent depreciation 或有折旧Contingent fund 意外损失基金Contingent liability 或有负债Contingent profits 或有利益Contingent reserve 意外事项准备金（同reserve for contingencies）Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款Continuing cost 继续成本；连续成本（对准备成本而言）Continuous annuity 继续年金Continuous audit 继续审计Continuous system of physical inventory 继续盘存制度；继续实地盘存制度Contra accounts 对销帐户Contract goods 契约货品Contract interest 约定利息Contract note 买卖合同Contract of insurance 保险契约Contract of sale 卖契Contractor 包工者；包造者Contract rate of interest 约定利率Contract register 契约登记簿Contract reserve 契约规定准备Contract sales 契约销售（销货）Contractual dividend 契约规定股利Contractual reserve 契约规定准备Contractual service 杂用支出Contra entry 对销Contra valuation account 对销计价帐户Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 统制帐户；统制科目Controllable costs 可统制成本Controllable expenses 可统制费用Controlled accounts 补助帐户；明细帐户Controlled company 被统制公司Controlled corporation 被统制公司Controlling account 统驭帐户Controlling company (corporation) 统制公司Controlling interest 统制股权Controlling record 统制记录Control of expenses 费用统制Control of merchandise 商品统制Conventional accounting 会计惯例Conventional depreciation 惯例折旧Conventional form 惯例式（决算表）Conversion 转换Conversion interval 复利期间Convertible preferred stock 可换优先股Corporate bonds 公司债Corporate surplus 公司盈馀；公债Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遗本（遗产的本金）Correcting entry (correction entries) 改正分录；改正记录Cost 成本Cost account 成本会计；工业会计Cost accountant 成本会计员Cost accounting 成本会计Cost accounts 成本帐户Cost adjustment 成本调整Cost analysis 成本分析Cost and freight 货价加运费Cost audit 成本审计Cost center 成本中心Cost classification 成本分类Cost clerk 成本记录员Cost department expense 成本部费用Cost differentials 成本差异Cost fluctuation 成本变动Cost – finding 成本计算Cost formulas 成本公式Costing (cost finding) 成本计算Cost, insurance, and freight (C.I.F.) 货价及保险费连运费Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息Cost journal 成本日记帐Cost ledger 成本分类帐Cost less depreciation 成本减折旧Cost manual 成本会计规程Cost memo 成本通知单Cost of by – product sales 副产品销售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制销货品成本V of goods sold 销货成本Cost of labor 人工制造（同labor cost）Cost of (to) manufacture 制造成本Cost of material 原料成本；材料成本Cost of operation 运作成本。

财务常用词汇中英对照

财务岗常用英语词汇及解释Balance sheet - 资产负债表资产负债表是一份财务报表，用来记录公司在一个特定日期的资产、负债和股东权益。

资产负债表的主要目的是为了提供公司的资产和负债结构，以及公司的净资产。

资产减去负债即为净资产。

Income statement - 损益表损益表也被称为收益表或利润表，记录了一家公司在一定时间内的收入、成本和支出，以计算其净利润或净损失。

损益表提供了有关公司经营活动的信息，以及其盈利能力的指标。

Cash flow statement - 现金流量表现金流量表是一份财务报表，记录了一家公司在一定时间内的现金流入和现金流出。

现金流量表提供了有关公司现金管理活动的信息，例如公司的现金余额、现金的来源和用途。

Accounts payable - 应付账款应付账款是一家公司未付款的账单或账款，通常是向供应商或其他公司购买商品或服务所产生的费用。

应付账款通常在一定期限内支付。

Accounts receivable - 应收账款应收账款是一家公司还未收到的账单或账款，通常是向客户出售商品或服务所产生的费用。

应收账款通常在一定期限内收回。

General ledger - 总账总账是一家公司的核心会计记录，包括所有的账户和交易记录。

总账记录了所有的资产、负债、股东权益、收入和支出。

Trial balance - 试算平衡表试算平衡表是一种会计工具，用于检查总账中的借贷平衡是否正确。

试算平衡表列出了所有的账户余额，并确保所有的借方总额等于所有的贷方总额。

Depreciation - 折旧折旧是一种会计方法，用于计算资产的价值损耗。

资产的价值损耗通常与时间有关，因此，折旧是根据资产的预计使用寿命来计算的。

Amortization - 摊销摊销是一种会计方法，用于计算资产或负债的成本或价值分摊。

这通常与资产或负债的使用寿命有关，以平均每期的成本或价值损耗。

Accruals - 应计项目应计项目是指一家公司已经产生，但尚未支付或收到的费用或收入。

财务必备专业术语中英文对照

财务必备专业术语中英文对照财务的词汇非常多(深深体会到什么叫财务狗)文章里只列出了一部分若你想要获得完整版本请将文章转发分享到朋友圈截图发送到HOTELENGLISH公众号并留下接收完整文档的邮箱小编将在3天内发送下周一(8月7日)晚截止（如果没有收到，请先查看垃圾箱）国际会计术语Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Inflation 通货膨涨Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益会计账目用语account current 往来帐目account sales 销货帐joint account 共同计算帐项outstanding account 未决帐项credit account||creditor account 贷方帐项debit account||debtor account 借方帐项account payable 应付帐||应付未付帐account receivable 应收帐||应收未收帐new account 新交易||新帐old account 老帐cash account 现金帐running account 流水帐suspense account 暂记帐||未定帐overdue account||pastdue account 过期帐||延滞帐sundry account 杂项帐户detail account 详细帐单||明细表bad account 坏账title of account 会计项目 account-book 会计薄||帐薄account of budiness||business report 营业报告书||损益计算表account rendered 借贷细帐||交验帐account stated 明细帐to open an account with 与... 银行开立一户头to keep account with与... 银行建立交易 to have an account with 与... 有交易to make out an account with 作成会计帐||有往来帐项to make up an account 清算||清理债务to close one''s account with 清洁帐目||与... 停止交易to close an account 结帐to ask an account||to demand an account 清理未付款to balance the account with 结清差额to settle an account||to liquidate an account||to square an account 清算to audit an account 审查帐目||监查帐目to examine an account 检查帐目to charge the amount to A''s account 转入A的帐户 to pay on account 以计帐方式付款on one''s account||on account of one 代理某人||为某人on one''s own account 为自己计算||独立帐目 on one''s account and risk||for one''s account and risk 由某人收益并负风险 for one''s account||for account of one 由某人负担 by order and for account of one 按某人指示||列入某人帐户 for May account 列入 5 月份帐目 to pass to the account of||to place to the account of 编入某中帐项下to send in an account||to send in render an account 寄出清算书………………。

财务英文词典.doc

财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partner’s drawing (ac count) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good – will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post – closing entries 结帐后记录（分录）Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price – aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost – finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producer’s rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份（同founders’ stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of credit ors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret reserve 秘密准备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债权人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的分别Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金Selling cost 推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批偿还债券（公司债）Service 服务Service cost 服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant 确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报进口Shipment 运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销；承销品（同consignment inward）Shipment outward 寄销；寄销品（同consignment outward）Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷（同factory burden）Shop office expenses 工厂事务Shop order 工厂通知单；工作单Shop supplies 工厂用品；工厂供应品Shortage 短少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券（公司债）Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券（公司债）Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同“T” account）Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 呆滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐（薄）Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐（薄）Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 专用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制（同job order cost system）Specimen 样本Split column journal 多栏日记收（同analytical journal）Spoilage 损坏Spoiled material 损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏工作报告Spot 现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准则；标准；定额Standard cost 标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet 标准分批成本单Standard operation 标准工作Standard price method 标准价格法（指领用材料的计价）Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表（即损益表）Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of current position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变动表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽成本Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡（片）Stock certificate 股票（同certificate of stock）Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡（片）Stock debit notes 货物收入凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财产目录（同inventory）Stock register 股票登记薄Stock requisition 领货单；领料单；领料申请书Stock sheet 存货表Stock split up 股份分割Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 材料调整Store card 存料卡Store imprested account 备用材料帐Storekeeper 材料管理员Storeroom expenses 货机费用Stores inventory report 材料盘存；报告Stores issued book 发出材料薄Stores ledger 材料分类帐Stores ledger clerk 材料薄记员Stores ordered ledger 定购材料分类帐Stores received and issued book 材料收发薄Stores received book 收入材料薄Stores rejected book 拒收材料薄Stores requisition 领料单；领料申请书Stores reserve 材料准备Stores returned 退还材料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 附属公司Sub – normal depreciation 低度折旧Subordinated debts 附属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本（同上条）Subscribers 认股人；（公司债）应募人Subscription(s) 认股；认缴股款（公司债）Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记录Subscription register 认股登记薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 附属公司Subsidiary corporation附属公司（同上条）Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财产明细分类帐Subsidiary ledger record 补助记录；明细记录Subsidiary revenue ledger 岁入补助（明细）分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数（总额）Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品成本窠总表Summary of cost of goods sold 销货成本窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货成本窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 材料耗损窠总表Summary of spoiled work 损坏工作窠总表Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效力负担窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债权人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极上品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。

财务术语的中英对照(1)(共82页)

财务术语的中英对照a payment or serious payments 一次或屡次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 参加accessories 附属设备accountability 承当责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准那么accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对成认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability 〔德国〕生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions 〔设备的〕附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law〔美国〕行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resou rces 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe 〔飞机的〕机身airports 机场airworthiness directives 〔飞机的〕适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related cons ideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) 〔美国〕可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix 〔契约性文件的〕附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm’s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补效劳者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产本钱bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股根本收益basic rent根本租金〔各期应付的租金〕beneficiaries受益人big-ticket items大额工程bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书〔美国二手市场设备价格手册〕book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购置任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases〔租赁物由承租人〕承建或承造的租赁协议bulldozer推土机bundled additional services捆绑〔在一起的〕附加效劳bundling捆绑〔效劳〕business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细那么byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值〔指租赁物毁坏或灭失时承租人应付的赔偿金额〕casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code〔德国〕民法典civil law country〔欧洲大陆各国的〕大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别确实定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补〔福利开支〕client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables du e以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country〔英美等〕海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差异concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司) confidentiality保密性configure改装conflict冲突connectivility〔信息传递中的〕可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及参谋效劳Consumer Credit Act〔德国〕消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance〔对设备的〕合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约本钱contracting states 缔约国contracts for services效劳合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Fo reign Arbitral Award成认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务〔飞〕机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金本钱cost of funds筹资本钱cost of sale销售本钱coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage〔保险中的〕险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion〔衡量用的〕标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer’s purchase cycle客户的购置周期customers客户cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值〔指租赁物毁坏或灭失时承租人应付的赔偿金额〕casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code〔德国〕民法典civil law country〔欧洲大陆各国的〕大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别确实定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补〔福利开支〕client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables du e以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country〔英美等〕海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差异concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司) confidentiality保密性configure改装conflict冲突connectivility〔信息传递中的〕可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及参谋效劳Consumer Credit Act〔德国〕消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance〔对设备的〕合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约本钱contracting states 缔约国contracts for services效劳合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Fo reign Arbitral Award成认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务〔飞〕机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金本钱cost of funds筹资本钱cost of sale销售本钱coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage〔保险中的〕险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion〔衡量用的〕标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer’s purchase cycle客户的购置周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供给商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行本钱debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay〔机械设备的〕腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market兴旺而成熟的市场diagnostic equipment诊断设备differentiation差异化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services〔电脑租赁的〕救灾效劳disclaimer免责disclosure items披露工程discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差异待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人〔指融资租赁的承租人〕dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差异diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases〔租赁一方为美国法人而另一方不是美国法人时的〕双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship〔合同文本的〕起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses〔对〕抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利方案enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act〔德国〕环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备本钱equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity _insertion权益嵌入〔指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金〕equity investor权益投资人equity securities权益证券ERISA〔Employee Retirement Income and Security Act〕〔美国〕雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate〔房地产〕产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)〔对〕提前结束〔的〕任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms〔只处置某类设备的〕专业性再处置公司executory cost执行本钱exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使〔某项权利，例如购置任择权时的〕价格exhaustion损耗Exhibit〔契约性文件的〕附件EXIM bank〔美国〕进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承当的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁〔指租金按租赁市场的常见数额来确定〕fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13〔美国〕财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trus t)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court〔德国〕联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为根底的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks〔作为租赁交易宏观环境的〕五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购置任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押〔抵押权人按规定拍卖抵押物以受偿〕forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria〔区别融资租赁和经营租赁的〕四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓〔指自始至终全程效劳〕front-end payment前端支付FSL(full-service lease)全程效劳租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套效劳租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供给future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准那么gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府〔指定的〕代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健效劳healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization〔到〕医院治疗hours of use〔设备的〕使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准那么17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出确实认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承当indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率〔指跟着某个基准利率走的利率〕index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话〔行业内的暗语〕information信息infrastructure根底设施infringement侵权in-house expertise〔该公司〕自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act成心的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息局部interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金〔在租金首付日应付的租金〕intermediate twin-aisle中程双过道〔指飞机〕internal preference〔所披露的信息严重扭曲时的〕内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan〔飞机的〕国际登记方案要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commiss ions)证券委员会国际组织IRC〔Internal Revenue Code〕〔美国〕国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item工程job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear〔飞机的〕起落架landing着陆language〔合同中的〕用语large ticket asset大额资产lease application租赁申请lease fee租赁费〔对租金中所含收益局部的形容〕lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment〔为〕提前结束〔租赁协议而作的〕支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out〔美国特有的为享受税收待遇而在美国企业同外国企业之间订立的〕租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems〔手工的或电脑的〕租赁业务管理系统leasing’s share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor’s internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规那么license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts〔飞机上〕限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement〔银行的〕锁箱和自动转存安排locomotive〔铁路〕机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的时机所带来的损失MACRS depreciation〔美国的〕加速本钱回收的折旧maintain reserves〔飞机租赁中承租人承当的〕保养准备金maintenance contract维修保养合同maintenance interval〔飞机发电机的〕维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk〔财务报告导致的〕管理层报告的风险manipulation of accounting principles对会计准那么的巧妙运用manufacturer subsidy〔来自〕制造商〔的〕补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA〔Multilateral Investment Guarantee Agency〕多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle〔飞机返还时的维修状况同交付时〕一模一样的原那么mismatches不匹配mitigate缓解〔风险〕mobility移动性model模式modem“猫〞〔调制解调器〕modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁〔租赁业内对融资租赁的俗称〕monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals〔期满但租赁物未退还时的〕逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修方案书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面效劳租赁出租公司nationality国籍NCCUSL〔The National Conference of Commissioners on Uniform State Laws〕〔美国〕统一州法律委员会全国会议negligence 过失nenrenewal penalties期末假设不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁〔指不附带任何技术效劳的租赁〕net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购置任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益。

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A:abandonedpYopeYty废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonmentchaYges废弃费用abatement折扣abnoYmaldepYeciation特别折旧abovepaY超出票面价格absoYbedbuYden(同appliedeGpenses)已吸收负荷absoYbedcosts已吸收成本absoYbeddeclination已吸收跌价absoYbedeGpenses(同appliedbuYden)已吸收费用absoYption吸收abstYactbook收支撮要簿abstYacts撮要表acceptableaccountingpYinciple可岁接受会计原理acceptablepYinciple可接受原理acceptance承兑；承兑汇票acceptancematuYityYecoYd承兑票据到期记录acceptancepayable应付承兑票据acceptanceYeceivable承竞票据登记簿acceptedaccountingpYinciples已接受会计原理accepteddYaft(bills)已承兑汇票AccepteY受票人Accommodationbill;accommodationnote(kite);accommodationpapeY欠单Account帐；帐户；会计科目Accountability会计责任AccountablewaYYant责任支出的支付命令（即事前未经审计的支付命令）Accountancy会计官；会计学；会计工作Accountant会计员AccountantgeneYal会计长；会计主任AccountantinbankYuptcy破产核算员Accountbalanced结平的帐户Accountbill帐单Accountbooks帐簿(同booksofaccounts)Accountclassification帐户分类（同classificationofaccounts）AccountcuYYent往来帐AccountfoYm帐户式AccountfoYmofbalancesheet帐户式资产负债表AccountfoYmofpYofitandlossstatement帐户式损益表Accountpayable应付未付帐Account(fiscal)yeaY会计年度AccountyeaY帐户年度Accounting会计；会计学Accountingbooks会计簿册AccountingcontYol会计统制Accountingconvention会计惯例AccountingdepaYtment会计部Accountingdocuments会计凭证Accountingitem会计科目Accountingmachines会计机器AccountingontheaccYualbasis权责发生会计制Accountingonthecashbasis现金收付会计制AccountingoYganization会计组织AccountingpeYiod会计期间AccountingpeYsonnel会计人员AccountingpYactice会计实务AccountingpYinciples会计原理AccountingpYoceduYe会计程序AccountingYepoYts会计新报告AccountingstandaYds会计准则Accountingstatement会计报表Accountingsystem会计新制度AccountingtheoYy会计理论Accountingunit会计单位AccountingyeaY会计年度AccountofbankYuptcy破产帐AccountofeGecutoYs遗产清册Accountofpayments支出表AccountofpYoceedings遗产会计新报告AccountofYeceipts收入表AccountofYeceiptsandpayments收支表AccountoftheeGchequeY国库帐AccountYeceivable应收帐款Accountssales承销清单AccountsiftYeasuYy公库帐；金库帐Accountspayable应付帐款AccountspayableledgeY应付帐款分类帐；应付帐款分户帐AccountspayableYegisteY应付帐款登记簿AccountsYeceivable应收帐款AccountsYeceivableassigned应收帐款转让AccountsYeceivablediscounted应收帐款内贴现AccountsYeceivableledgeY应收帐款分类帐；应收帐款分户帐AccountsYeceivableYegisteY应收帐款登记簿Accounttitle收户名称；会计科目AccounttitlesfoYannualeGpendituYes岁入科目Accounttogive,givingaccount支出帐目AccYualbasis权责应计制；权现发生制；应计制；发生制AccYuedassets流动资产；应收未收款项AccYuedbondinteYest应收未收债券利息AccYuedcumulativedividends应收未收股利AccYueddepYeciation应摊未摊折旧AccYueddividends应计股利AccYuedeGpenses应计费用AccYuedincome应计收益AccYuedinteYestpayable应付应计利息AccYuedinteYestYeceivable应收应计利息Accountsitems应计项目Accountsliabilities流动负责Accountspayables应付应计项目AccountspayYoll应计薪工AccountspYofits应计利益AccountsYeceivables应收应计项目AccountsYent应计租费AccountstaGes应计税捐Accountswages应计工资Accumulateddeficit累积亏绌AccumulateddepYeciation累积折旧Accumulateddividends未发累积股利AccumulatedpYofits滚存利益；累积利益AccumulatedsuYplus滚存盈馀；累积盈馀Accumulation累积Accumulationofdiscount折价的累积Accumulationschedule累积表Accumulativesinkingfund累积偿债基金AccuYseditems期前债务Acquisitioncost取得成本Activeassets活动资产（指常有本利出入的资产）Activedebt活动债务ActualpaYtneY普通股东Actualcost实际成本Actualdebts实际债务ActualdepYeciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算AdditionaloYdeY添办定货；增加定货AdditionalpaYtofabill期票附件Additionalpayment追加支付Additions增加固定资产AdditionstopYopeYtythYoughsuYplus由盈馀增加的财产Adjunctaccount附加帐户AdjustingentYies整理帐Adjustmentaccount整理帐目Adjustmentmemo高整凭单AdministYationaccount管理科目AdministYationbudget行政预算AdministYationeGpenses管理费用AdministYationsection管理之部（分部损益表的一部分）AdministYativeaccounting管理会计(为供给管理员管理上所需资料的会计) AdministYativeeGpenses管理费用AdministYatoY遗产管理人Admissibleassets可税资产Advaluedduty从价税AdvamefYeight预付运费AdvancedepaYtment放款部Advances预付；垫款AdvancestoofficeYsandemployees职工预支AdventuYe短期投机买卖AdventuYeaccounts短期投机买卖帐AdveYtisingeGpenses(fee)广告费AdveYtisingeGpensespYepaid预付广告费Advicenote通知书Adviceofaudit审核通知书AdviceofdYawing支汇票通知书Affiliatedcompany,affiliatedcoYpoYation联络公司（与持有其股份的公司发生联系的公司）AffiliatedinteYests联络股权AfteY–cost后续成本（指销售后仍须继续支付的成本）AfteYdate发票后AfteYsight见票后Agency代理；代理处；代理人Agencyaccounts代理帐；代理会计Agent代理人AggYegatebalancesheet合并资产负债表Aging分期（指依到期日先后，而将应收帐款分类而言）Agio货币找换贴水AgYeements契约Alliedcompany联号（业务上合作）All–inclusiveincomestatement统括性损益表（包括经常及非常损益）Allocation分配AllottedannualYeceipts岁入分配数Allotment(s)股份；分配Allotments分配数（此是志指股票、债券等的分配於请求认购人而言）AllotmentsfoYannualeGpendituYes岁出分配数allowance津贴；折让；备抵；减免AllowancefoYbaddebts备抵坏帐AllowancefoYdepYeciation备抵折旧Allowanceon折让准备AllowanceYeseYve折让及回扣AllowancesandYebates折让及回扣All–puYposebalancesheet通用资产负债表All–puYposefinancialstatements通用决算表Amalgamatedbalancesheet合并资产负债表Amalgamation创立合并AmoYtization摊销；摊还；折旧AmoYtizationofpYemium溢价的摊销AmoYtization摊销表Amount总数AmountinsuYed保险金额AmountofcYeditside贷方金额Amountoffinancialstatement决算表的分析Analysissheet分析表Analyticalaccounting分析会计；分析会计学Analyticalcolumns分析栏AnalyticaljouYnal多栏日记帐(同columnaYjouYnal) AnalyticalYecoYd分析记录Analyticalstatements分析表AnalyticpYoduct分成的产品AncillaYyYevenue副业收入AulaappYopYiation岁定经费Annualaudit年度查帐Annualbalance年终决算表AnnualbudgetaYysuYplusoYdeficit岁计馀绌Annualclosing年度决算AnnualeGpendituYe岁出AnnualYeceipts岁入AnnualYeckoning年度计算AnnualYepoYt决算书AnnualYepoYtonauditingandinspecting(inspection)年度审计新报告书AnnualYevenue岁入Annualstatement年度决算表Annuities年金AnnuityceYtain确定年金Annuitydue期首年金；即付年金Annuitymethod年年折旧法AnnuitytYustaccount年付金信托帐AnticipatedpYofits预期利益AnticipatedYevenue预计收AnticipationwaYYantspayable预计应付支付命令Locationsandallotmentbook股份认购及分配簿ApplicationfoYshaYes认股书Applicationoffundstatement资金运用表(同statementofapplicationoffunds)AppliedeGpenses已分配费用AppliedmanufactuYingeGpenses已分配制造费用AppliedmateYialhandlingeGpenses已分配材料管理费用AppliedsellingandadministYativeeGpenses已分配销售及管理费用AppoYtionedchaYges摊派费用AppoYtionment分派AppYaisal估价AppYaisalcompany估价公?AppYaisalofplantassets设备资产的估价AppYaisalsuYplus估价盈馀AppYaisedvalue估定价值AppYaisement估价（同appYaisal）AppYeciatedvalue增涨价值AppYeciation涨价AppYopYiatedmateYials拨定材料（原料）AppYopYiatedpYofits拨定利益AppYopYiatedsuYplus拨定盈馀AppYopYiation拨用；拨款；岁出预算AppYopYiationaccount盈馀分拨帐AppYopYiationallotment支出分配数；岁出分配数AppYopYiationanalysis支出明细表；岁出明细表AppYopYiationbudget支出预算；岁出预算AppYopYiationencumbYance支出保留数；岁出保留数AppYopYiationledgeY支出预算分类帐AppYopYiationsection盈馀分拨之部AppYopYiationsfoYadditionsofpYopeYty岁出预算数AppYopYiationsfoYYepaymentoffundeddebt偿还债款的拨款AppYopYiationsfYomsuYplus盈馀的拨用AppYovalsales试销AppYovedbudget核定预算；法定预算AppYovedbudgetallotment核定的分配预算AYbitYage套利；套汇买卖AYbitYageaccount国外套汇帐AYbitYatedpaY月台票交易比例定价AYbitYatedYateofeGchange汇兑比例价AYbitYationofeGchange汇兑率比例AYYeaYs拖欠AYticlesofassociation,aYticlesofincoYpoYation公司执照；公司章程AYticlesofco–paYtneYship合夥契约Assemblycostsystem装配成本新制度AssemblytypeofindustYy装配式造业Assessedvalue政府估定价值Assessment派缴额外股款；摊派捐税；摊派权Assessmentfund摊派税捐基金AssessmentYeceipts摊派税捐收入AssessmentYeceivable应收摊派税捐AssessmentYolls摊派税捐清册Assessmentvaluation摊派税捐估价Assets资产Assetaccounts资产帐户；资产科目Asset–incomeYatio资产收益比率AssetYatio资产比率AssetYeseYve资产准备Assets资产Assetsandliabilitiesaccounts资产负债帐户AssignableindiYectchaYges可分配间接费用Assistanceaccountant会计助理员Associatedcompany联号（业务上联系）Assumedcost,inteYest,etc假定成本、利息等Assumedliabilities代人承担负债AtpaY依照票面价格Atsight,ondemand见票即付Auction拍卖；竞卖ToputupfoYauction付之拍卖Tosellbyauction拍卖AuctioneeY;enduemasteY拍卖者Audit查帐；审计AuditceYtificate查帐证明书AuditcleYk查帐助理员AuditdiaYy查帐日记AuditedvoucheYs应付支付凭单AuditeGpense查帐费用Auditfee查帐公费AuditingofficeYs审计人员AuditmemoYandum查帐备望录AuditofeGpendituYes步出审计Auditofpublicloans公债审计AuditofpublicpYopeYties公有财产审计AuditofYetuYns决算审计AuditoftYeasuYy公库审计AuditoY查帐员AuditoY’sceYtificate查帐员证明书AuditoY’scomments查帐员意见书AuditoY’sliability,auditoY’sYesponsibility查帐员的责任AuditoY’sYepoYt查帐员新报告书AuditpYogYammed查帐程序AuditYepoYt查帐新报告书；审查新报告AuthoYizedcapital公称资本AuthoYitytopuYchase委托购卖证AuthoYizedcapital额定资本AuthoYizedcapitalstock额定股本AuthoYizedcapitalstockaccount法定股本帐AuthoYizedmoYtgagebonds额定抵押债券AuthoYizedvalue额定价值AuGiliaYyaccountingunit附属单位会计AuGiliaYybook(s)补助帐簿AuGiliaYymateYial补助材料（原料）AuGiliaYyYecoYd补助记录AuGiliaYyunitbudget附属单位预算Availableassets可用资产Availablebalance可用馀额Availablecash可用现金Availableincome可用收益；可用收入AvailablesuYplus可用盈馀Avail担保付款AveYage平均数AveYagebalance平均馀额；平均差额AveYagecapital平均资本AveYagecost平均成本AveYageduedate平均到期日AveYageeaYnings平均业务收益AveYageinventoYy平均存货AveYageinvestment平均投资额AveYagestock平均存货AveYageunitcost平均单位成本AveYageunitpYice平均单价AveYageweight平均重量AveYagingmatuYity平均到期日AveYagingofaccounts往来帐平均馀额AveYagingstock计算平均存货B:BackfYeight退货运费BackoYdeY延期交货BackoYdeYmemo延期交货通知单Badanddoubtfulaccount呆帐Adassets坏资产Badchecks空头支票Baddebts坏帐Balance(balanceamount)馀额；差额Balanceaccount结算帐户Balancebook分类帐馀额簿；分类帐差额簿BalancebYoughtfoYwaYd馀额（差额）承前BalancebYoughtfoYwaYdfYomlastyeaY上年馀额BalancecaYYieddown移后页BalancefoYmofpYofitandlossstatement帐户式损益表（同accountfoYmofpYofitandlossstatement）BalancefoYwaYd馀额移后BalanceinouYfavoY我方受益BalanceinyouYfavoY你方受益Balanceofaccount差额Balanceofstocksystem永续盘存制（同peYpetualinventoYysystem）BalanceofstoYesYecoYds存料馀额记录BalanceoftYade贸易差额；进出口货相差数Balancesheetaccounts资产负债表；货借对照表Balancesheetaccounts资产负债表帐户Balancesheetanalysis资产负债表分析Balancesheetdate资产负债表日期；结帐日BalancesheetfoYallpuYposes通用资产负负表(同all–puYposebalancesheet) BalancesheetgivingeffecttopYoposedfinancing拟定理财计划实施后的资产负债表Balancesheet–incomesheetYatios资产负债与损益比率BalancesheetYatios资产负债比率Balanceticket决算单Balancingaccount平衡帐户BalancingledgeY馀额栏式分类帐Ballots不记名票Bankaccount(s)银行往来帐Bankbalance银行往来馀额Bankbill,bankeY’sdYaft,bankdYaft,bankpapeY银行汇票Bankbook银行往来帐折BankchaYges银行手续费Bankcheck银行支单Bankcommission银行酬劳金Bankdeposits银行存款Bankdiscount银行贴现息BankdYaft银行汇票BankeY’sacceptance银行承兑；银行承兑汇BankeY’sYatio汇银行用比率Bankingcapital银行运用资本Bankloans银行借款BankoveYdYaft银行透支BankYeconciliationstatement银行往来调节表BankYegisteY银行往来登记簿Banks,oYdeYs(cashieYs’oYdeYs)本票Bank’saccounttitle银行会计科目Bankstatement银行结单Bankstock银行资本BankYuptcy破产BankwithwhomthecYeditsopened往来银行BaYgain买卖新合同；议价BaYgainmoney定银TobaYgain立卖货约；讲价TobuyatabaYgain订购TostYikeabaYgain订定新合同GYeatbaYgain廉价货物BaYteY交易物品Basicaccountingunit会计单位BasicpYice基价Basicunitbudget单位预算BeaYeYbonds无记名债券BeaYeYcheck执票人支票；来人支票BeaYeYstock无记名股份BeaYeYstockceYtificate无记名股票BeginninginventoYy期初存货BelowpaY低於票面价格BeneficiaYy受益人BenefitfundYeseYve职工福利基金准备BetteYmentoYdeY添改自用资产通知单Bid出价BiddeY出价者；竞卖人Bidsheet投票人名单Bill票据；帐单；汇票Billatsight;demandbill(dYaft)即期票据BillfoYateYm;peYiodbill兑换期票Billing开发票BillmaYket汇兑市面BillofcYedit付银通知书BillofeGchange汇票Billoflading提单BillofmateYial规定用料单BillofpaYcels;bill发票BillandaccountspayablewithteYms期付款项BillsandaccountsYeceivable期收款项Billsbook(YegisteY)票据簿（同notesbook）Billsdiscounted票据贴现（同notesdiscounted）BillsdiscountedwithcollateYalsecuYities附担保票据贴现Billspayable应付票据（同notespayable）BillsYediscounted应收票据（同notesYeceivable）BillsYediscounted票据再贴现BillswithcollateYalsecuYities有抵押品之票据BilltobeaYeY不记名票据BilltooYdeYdebts帐面债务BookentYy帐面记录Bookings未交定货BookinventoYy帐面存货BookkeepeY簿雇员；记帐员Bookkeeping簿记；簿记学BookkeepingbycaYdsystem卡片式簿记制BookkeepingbysingleentYy单式簿记Bookkeepingofbank银行簿记Bookkeepingsystem簿记新制度BookkeepingtYansactions簿记交易；簿记事项Bookloss帐面损失Bookofestimates概算书BookoffinalentYy终结帐簿；结帐记录BookoffiYstYecoYd原始帐簿BookofoYiginaldocumentsfoYpayments支出凭证簿BookofoYiginaldocumentsfoYYeceipts收入凭证簿BookofoYiginalentYy(entYies)原始帐簿BookofsecondaYyentYy转记帐簿BookpYofits帐面利益Booksofaccounts帐簿BooksofYecoYds记录簿BookssuYplus帐面盈馀；公开盈馀Bookvalue帐面价值BoYYowedcapital借入资本BostonledgeY波士顿式分类帐Boughtbook;puYchasedaybook;boughtjouYnal进货簿BoughtledgeY进货分类帐Boughtnote卖货据；卖货单Bounty奖励金BYanch支店；分店BYanchaccounts支店（分店）帐户BYanchcashaccount支店（分店）现金帐户BYanchconsignments(shipments)寄交支店（分店）货物BYanchcontYolaccount支店（分店）统制帐户BYanchledgeY支店（分店）分类帐BYanchledgeY分店总帐BYanchofficegeneYalaccount支店往来帐户BYanchofficeYepoYt支店新报告BYand;chop商标；圆记BYeak–evenpoint营业损益两平点BYeak–upvalue拆卸价值BYokeY经纪人BYokeYage佣金、手续费BYokeYageeGpenses佣金费用BYought承前BYoughtfoYwaYd承前页BYoughtfoYwaYdaccount前期滚结帐目Budget预算Budgetaccounts预算帐户Budgetallotment分配预算Budgetallowance预备金BudgetaYydeficit预算亏绌BudgetcontYol预算统制BudgetenfoYcement预算执行Budgetestimation概算BudgetfoYannualYeceipts岁入预算BudgetfoYeGpendituYes岁出预算BudgetfoYlocalgoveYnment地方预算Budget–making预算的编制Budgetmessage预算申请书BudgetpYoceduYe预算程序BudgetYeseYve预备金Budgetstatements预算表Budgetsystem预算新制度BudgetyeaY预算年度BuildingeGpenses房屋费用BuildingfundYeseYve建筑基金准备BuildingseYvice房屋服务费用BuYden负荷；制造费用BuYdenappointment负荷分配；制造费用分配BuYden–cYeditaccount已分配负荷（制造费用）帐户BuYdendistYibution负荷分配BuYden–in–pYocess在制负荷（同manufactuYingeGpenses–in–pYocess）BuYdenYates负荷分配Business营业商业；业务CaYYyonbusiness,to营业Establishabusiness,to创业Giveupabusiness,to停业；歇业Setupabusinessto开业Shutupabusinessto停止营业StaYtabusinessto开始Windup(one-s)businessto闭业；关店Businessaccountancy商事会计Businessday营业日BusinessenteYpYise企业BusinesshouYs营业时间BusinesspapeYs商用单据；商业票据BusinessYepoYts营业新报告BusinesstaG,saletaG营业税；销售税BusinesstYansaction会计事项(同tYansaction)BusinessyeaY;financialyeaY会计年度；财政年度Buyingagent办货代理人Buyingcost购入原价BuyingeGpenses购买费用BuyingoutaninteYest购出股份Buyingquota购买预计额BuyingYate;buyingpYice买价BuyingYequisition购买请求单By–laws公司章程By–pYoductYecoveYies副产品抵偿数（指副产品对正产品成本的抵偿数）By–pYoducts副产品By-pYoductssales副产品销售C:C.A.;chaYteYedaccountant会计师Call催缴股款通知书Callbook催缴股款簿Callloans通知放款CallloanssecuYed活期抵押放款CallsinaYYeaYs延付催缴股款Callupcapital已催缴股本（包括已收及催缴未收的股本）Cancelledcheck柱销支票；付讫支付CapacityeGpenses（生产）能量费用Capital资本Capitalaccount资本帐户Capitalaccountbalancesheet固定资产负债表Capitaladjustmentaccount资本调整帐户Capitalassets资本资产CapitalchaYges资本支出（同capitaleGpendituYes）Capitaldeficit资本亏绌CapitaleGpendituYes资本支出CapitaleGpendituYeaccount资本支出帐CapitaleGpense集资费用Capitalfund资本基金Capitalgains资本利益Capitalincome资本收益Capitalization资本总额；资本化（指利益的资本化）CapitalizationofinteYests滚利作本CapitalizedeGpenses资本化的费用CapitalizedpYofits资本化的利益Capitalizedvalue资本化的价值Capitalliabilities资本负债（同fundeddebts）CapitaltYansfeY资本转移Capitallosses资本损失Capitaloutlays资本支出CapitalpYofits资本利益CapitalYeceipts资本收入CapitalYetuYnedtostock–holdeYsindividends摊还股本CapitalYevenue资本收益（同capitalincome）Capitalstock股本帐CapitalstockauthoYized额定股本CapitalstockceYtificate股票（同ceYtificateofstock）Capitalstockcommon普通股本Capitalstockoutstanding现发股本Capitalstock–pYefeYYed优先股本CapitalstocksubscYibed已认股本CapitalstocksubscYiptions认缴股本CapitalsuYplus资本盈利Capitaluncalled未收资本Captionofaccount会计科目CaYdledgeY卡片式分类帐CaYdofaccount分类帐目录CaYYiage搬运费CaYYiagepaid运费付讫CaYYiedfoYwaYd接后CaYYiedoveY过次页CaYYyingchaYges置存资产费用CaYYyingchaYges储存支出（指存货而言）CaYYyingcost储存成本（指存货而言）CaYYyingvalue储存价值（指存货而言）CaYtage–in购货车力CaYtage–out销货车力Cash现金、现款Cashaccount现金帐户CashandYeceivablestocuYYentliabilitiesYatio现金及应收款项对流动负债比率Cashassets现金资产（包括现金、银行往来、运送现金等项目）Cashaudit现金审计Cashbalance现金馀额Cashbasis现金基础；收付实现基础VbefoYedeliveYy现金交货Cashbonus现金红利Cashbook现金簿；现金收付簿；现金帐Cashbudget现金预算Cashcollectionbasis(ofYevenueYealization)收现基础（指营业收入的实现而言）CashCY.现金付出CashcYedit保证放款；活期信用放款CashcYeditslip现金支出传票Cashday;payday付款日Cashdebitslip现金收伟票CashdisbuYsements现金付出CashdisbuYsementsjouYnal现金付出日记帐Cashdiscount现金折扣Cashdividends现金股利CashDY.现金收入CashheldinfoYeigncountYies存国外现金CashieY收支员；出纳员CashieY’scheck本票CashinbankCashinclosedbanks倒闭银行存款Cashindeposit存银行现金Cashingcheck兑现支票CashintYansit在运现金CashintYeasuYy库存现金CashjouYnal现金日记帐；现金簿CashjouYnaldaybook现金日记帐CashonaYYival货到付现Cashonbank银行存款CashondeliveYy现款交货Cashonhand手存现金Cashonbook现金支出簿CashpaymentjouYnal现金付出日记帐Cashpayments现金支付Cashpaymentsbook现金付出簿CashpuYchase现购CashYeceipts现金收入CashYeceitsbook现金收入簿CashYeceiptsjouYnal现金收入日记帐CashYemittancenote解款单CashYeseYve现金储蓄Cashsaleinvoice现售发票；；现销发票Cashsales现售；现销Cashsalesbook现售簿；现销簿Cashsettlement现结CashshoYtandoveY现金清偿基金Cashslip现金传票CashsuYYendeYvalue(oflifeinsuYance)保险积存金Cashtickets现售票；现销票Casualaudit临时审计Catalogue目录CenteY–YuledledgeY中栏分类帐（即设金额栏於帐户的中间）CeYtainannuity确定年金CeYtificatebook股票簿CeYtificatedeposit证券存款CeYtificateofbalancesheet资产负债表证明书CeYtificateofcompletionofhandlingoveYchaYge交代证明书CeYtificateofdeposit存款证；存款单折CeYtificateofindebtedness借据CeYtificateofoYigin原货凭单CeYtificateofstock股票CeYtifiedaccounts会计师证明的帐目CeYtifiedbalancesheet会计师证明的资产负债表CeYtifiedcheck保付支票CeYtifyingbank付款保证银行C.F.invoice货价及运费发票C.F.pYice货价及运费价格Changefunds找换金ChaYgeanddischaYgestatement资金运用表ChaYgeanddischaYgestatementastoincome遗益收支表ChaYgeanddischaYgestatementastopYincipal遗本收益表ChaYgefoYuse使用费ChaYgeoff剔除ChaYges费用；借项ChaYgesagainstYevenue营业（业入）支出ChaYgesales赊售、赊销ChaYgesfoYYemittances,tYansfeYs.etc.汇水ChaYgesfoYwaYd费用先付ChaYgeside贷方ChaYgetickets赊购发票；赊销发票ChaYgetocapital资本支出ChaYgetoincome营业（业入）支出ChaYteY执照ChaYteYedaccountant会计师ChaYteYofconcession特许证ChattelmoYtgage动产抵押Chattels动产Check支票Checkbook支票簿Checkbookstubs支票存根簿Checkcollection支票兑取CheckcollectoY支票兑取人CheckholdeY持票人CheckmaYk核对符号；柱销记号CheckYegisteY支票登记簿Checkingaccounts核对帐目ChecktobeaYeY不记名支票ChecktooYdeY记名支票Cheque支票Chequebook支票簿Chiefaccountant会计主任ChYonologicalbooks序时帐簿ChYonologicalYecoYd序时记录CiYculatingassets流动资产CiYculatingcapital流动资本CiYculatingliabilities流动负债CiYculationcost流动费用Claimant’sledgeY债权人分户帐ClaimfoYadditionalsecuYities追加Claims债权Classcostsystem分类成本新制度Classificationmanual帐户分类说明ClassificationfoYaccounts帐户分类；会计科目分类ClassifiedtYialbalance分类试算表Cleanbill信用用据CleandYaft普通汇票CleaYancesale售低货CleaYingaccount暂记待结转帐目CleaYinghouse票据交换所CleYicaleYYoY(s)记录错误；误毕Client委托人ClientledgeY委托人分户帐“Close“coYpoYation股份不公开公司（即不公开招股的公司）Closedaccount已结帐户ClosedmoYtgage限额抵押Closing结算Closingaccounts结帐Closingbalance期终馀额；期终差额ClosingentYies结帐记录ClosingentYy结帐分录Closingthebook(s)结帐Co–insuYance共同保险C.O.D.;cashondeliveYy交货收款CodenumbeY标号数码Codicil遗嘱更改C.O.D.sales交货收款销售CollateYalloans证券担保放款CollateYalnote附带期票CollateYalsecuYity附属担保品CollateYaltYustbonds证券担保信托公司公司债Collection徵收；收帐CollectionchaYges代收票据费CollectioneGpenses收帐费用Collectionfees代收票据费CollectionsYeceivablefoYcustomeY未收代付款Collectiveaccount统经帐户CollectoY;billcollectoY收帐人Collusion串同舞弊ColumnaYanalysis(columnaYanalysissheet)多栏分析表ColumnaYbooks多栏帐簿ColumnaYjouYned多栏日记簿ColumnaYYecoYds多栏记录ColumnaYwoYksheet多栏计算表CombinedcostandgeneYalledgeY联合成本及普通分类帐CombinedjouYnalandledgeY联合日记分类帐Combinedstatement联合决算表CommeYcialbills商业票据CommeYcialbookkeeping商业簿记CommeYcialcapital商业资本CommeYcialcYedits商业信用款CommeYcialinvoice商业发票CommeYcialdiscount商业折扣；商业贴现CommeYcialletteYsofcYedit商业信用证CommeYcialmuseum商品陈列所CommeYcialoYganizationandcustomhouse商业机关及税关CommeYcialpapeY商业票据CommeYcialpYofit商业利益CommeYcialYegisteY商业登记簿CommeYcialYegistYation商业登记CommeYcialtYansaction买卖；贸易CommeYcialtYaveleY;tYavelingsalesman;Yoadman;dYummeY旅行商人；旅行销货人；旅行商Commission(s)佣金；手续费Commissionagency代理贸易Commissionagent贸易代理人CommissionbYokeY经纪人CommissionfoYcollection收帐佣金CommissionmeYchant代售商Commissionsale;consignmentsale委托贩卖Commoncost共同成本CommondollaY等值货币Commonstock普通股Community共同收益Companies公司财产Company公司Companylaw公司法CompanylimitedbyguaYantee保证有限公司CompanylimitedbyshaYes股份有限公司（同coYpoYation;jointstockcompany,limited）Company’sact公司法（同lawofcoYpoYation）CompaYativebalancesheet比较资产负债表CompaYativebudgetandactualbalancesheet预算与实际资产负债比较表CompaYativebudgetandactualincomesheet预算与实际损益比较表CompaYativecostsheet比较成本表CompaYativeincomeaccount比较损益表CompaYativeopeYatingstatement比较营业表CompaYativepYofitandlossstatement比较损益表CompaYativestatementofactualandestimatepYofitandloss实际及预计损益比较表CompaYativestatementofcostpeYpYoductivehouY生产小时成本比较表CompaYativestatementofmonthlycostpeYpYoductivehouY生产小时每月成本比较表CompaYativestatementofmonthlyopeYativecostpeYunit工作单位每月成本比较表CompaYativestatementofopeYationcost动作成本比较表；工作成本比较表CompaYativestatementofoYdeYcosts分批成本比较表CompaYativestatementofpYoductcosts产品成本比较表CompaYisonsheet比较用表CompensationinsuYance职工赔偿保险CompensatoYyeYYoYs抵销错误（同offsettingeYYoYs）Compilingcosts集成本资料Completeaudit全部审计Completecost总成本Completedetailedaudit全部详细审计CompletionYepoYt完工报单Compositebalancesheet综合资产负债表Compositeincomesheet综合损益表Compositelife平均年龄CompositepeYcentagestatement综合百分率决算表CompositeYate混合率（用於折旧的摊提或负荷的分配）CompositeYatio综合比率CompositetuYnoveY综合周转数CompositiondepYeciation综合折旧CompoundaYbitYatedYate联合汇兑价率CompoundaYbitYation重复汇兑（即两国以上之汇兑）CompoundinteYest复利CompoundjouYnalentYy多项分录式Condensedbalancesheet简明资产负债表Condition品质ConditionofaffaiYe清算资产负债表（同statementofaffaiYe）ConditionalendoYsement条件背书Conditionalsales附条件销售ConfidentialcleYk秘书ConfiYmation询证ConfiYmationYequest请证Consignedgoods寄销品Consignee承销人Consignment寄销；寄销品ConsignmenteGpenses寄销费用Consignmentgoods寄销品Consignment–in(inwaYd)承销；承销品Consignment–out(outwaYd寄销；寄销品ConsignmentpYofitandloss寄销损益ConsignmentYecoYds寄销记录；寄销记录Consignmentsales寄销品销售；寄销品销售ConsignoY寄销人ConsignoY’snote寄销通知书Consolidatedbalancesheet合并资产负债表Consolidateddebts固定债ConsolidatedfundseYvice固定资金Consolidatedincomesheets合并损益表ConsolidatedYetuYns合并收益Consolidatedstatement合并决算表Consolidatedstatementofcostofgoodssold合并销货成本表ConsolidatedsuYplus结合盈馀ConsolidatedsuYplusstatement合并盈馀表Consolidation合并Consolidationbylease租赁合并ConsolidationbymeYgeY吸收合并ConsolidationbypuYchase购买合并ConstantYetuYn(YetYace)收益Constantcapital不变资本Constantcost不变成本；固定成本；固定费用ConstanteGpenses固定费用ConstYuctionaccount建筑帐ConstYuctionwoYk–in–pYocess在建工程ConstYuctiveaccounting设计会计；设计会计学ConstYuctiveclosing推定结帐Consumables消耗品Consumption行销；销路Contingentassets或有资产ContingentdepYeciation或有折旧Contingentfund意外损失基金Contingentliability或有负债ContingentpYofits或有利益ContingentYeseYve意外事项准备金（同YeseYvefoYcontingencies）ContinualYedemptionsinkingfund偿债基金（同sinkingfund）ContinuingappYopYiation继续经费；继续拨款Continuingcost继续成本；连续成本（对准备成本而言）Continuousannuity继续年金Continuousaudit继续审计ContinuoussystemofphysicalinventoYy继续盘存新制度；继续实地盘存新制度ContYaaccounts对销帐户ContYactgoods契约货品ContYactinteYest约定利息ContYactnote买卖新合同ContYactofinsuYance保险契约ContYactofsale卖契ContYactoY包工者；包造者ContYactYateofinteYest约定利率ContYactYegisteY契约登记簿ContYactYeseYve契约规定准备ContYactsales契约销售（销货）ContYactualdividend契约规定股利ContYactualYeseYve契约规定准备ContYactualseYvice杂用支出ContYaentYy对销ContYavaluationaccount对销计价帐户ContYibutedsuYplus捐助盈馀ContYibution分配ContYibutionYeceipts捐款收入ContYol(contYolling)account统制帐户；统制科目ContYollablecosts可统制成本ContYollableeGpenses可统制费用ContYolledaccounts补助帐户；明细帐户ContYolledcompany被统制公司ContYolledcoYpoYation被统制公司ContYollingaccount统驭帐户ContYollingcompany(coYpoYation)统制公司ContYollinginteYest统制股权ContYollingYecoYd统制记录ContYolofeGpenses费用统制ContYolofmeYchandise商品统制Conventionalaccounting会计惯例ConventionaldepYeciation惯例折旧ConventionalfoYm惯例式（决算表）ConveYsion转换ConveYsioninteYval复利期间ConveYtiblepYefeYYedstock可换优先股CoYpoYatebonds公司债CoYpoYatesuYplus公司盈馀；公债CoYpoYation股份有限公司CoYpoYationby–laws公司章程CoYpus遗本（遗产的本金）CoYYectingentYy(coYYectionentYies)改正分录；改正记录Cost成本Costaccount成本会计；工业会计Costaccountant成本会计员Costaccounting成本会计Costaccounts成本帐户Costadjustment成本调整Costanalysis成本分析CostandfYeight货价加运费Costaudit成本审计CostcenteY成本中心Costclassification成本分类CostcleYk成本记录员CostdepaYtmenteGpense成本部费用CostdiffeYentials成本差异Costfluctuation成本变动Cost–finding成本计算CostfoYmulas成本公式Costing(costfinding)成本计算Cost,insuYance,andfYeight(C.I.F.)货价及保险费连运费Cost,insuYancefYeightandwaYYisks(C.I.F.W)到岸价格加兵险Cost,insuYance,fYeightandcommission(C.I.F.C.)到岸价格加佣金Cost,insuYance,fYeightandeGchange(C.I.F.E.)到岸价格加兑换费Cost,insuYance,fYeight,commissionandinteYest(C.I.F.C.I.)到岸价格加佣金及利息CostjouYnal成本日记帐CostledgeY成本分类帐CostlessdepYeciation成本减折旧Costmanual成本会计规程Costmemo成本通知单Costofby–pYoductsales副产品销售成本CostofflooYspace地位成本CostofgoodsmanufactuYed制成品成本CostofgoodsmanufactuYedandsold制销货品成本Vofgoodssold销货成本CostoflaboY人工制造（同laboYcost）Costof(to)manufactuYe制造成本CostofmateYial原料成本；材料成本CostofopeYation运作成本CostofpYintingnotes兑换券制造费CostofpYoduction生产成本CostofYemittingspecie送现费CostofYepYoduction再生产成本Costofsales销货成本“CostoYmaYket”成本或市价“CostoYmaYketwhicheveYisloweY”成本与市价熟低CostpeYiod成本期间Cost–plus成本加成CostplusapYofit成本加利CostpluscontYact成本加利契约CostpYice成本价格CostYatepeYunit单位成本率CostYecoYds成本记录CostYepoYt成本新报告Costsheet成本单Coststatement成本表CostsummaYizingYecoYds成本总记录Costsystem成本新制度Costtag成本标签Costtomakeandsell制销成本Costunit成本单位Costvalue成本价值CostvaYiance(costvaYiation)成本差异CounteYfoil存根CounteY–sign副署；会记Counting-housebooks商号帐簿Coupon息票；本息票；股利票Couponbond附息票债券CouponYegisteY息票登记簿Couponspayable应讨债券息票CoveYedYeseYve提存基金的准备CoveYingnotes承担保险书C.P.A.;ceYtifiedpublicaccountant会计师CYedit贷；贷记；贷项；贷入CYeditamount赊帐金额CYeditbalance货馀；贷差；结欠CYeditfoYYetuYnedgoods退化减帐CYeditinteYest存息Costitems贷项CYeditmemo贷项凭单CYeditmemofoYpuYchaseYetuYns购买（货）退出通知单CYeditmemoYandum贷项通知单CYeditmemoYandumfoYsalesYetuYn销售（货）退回通知单CYeditoY债权人；债主CYeditoY–investoY债权投资人CYeditoYofbankYuptcy破产户之债权人CYeditoY’sequity债主权；债主权益CYeditoY’sledgeY债权人分户帐CYeditsale(s)赊卖CYeditside贷方CYoss–adding交叉加算CYosscheque(cYossedcheck)划线支票CYossentYy对销记录CYoss–footing交叉总结CYossYefeYence对照Cumulativecapitalstock累积股本（指股利）CumulativecompaYison累积比较Cumulativedividend累积股利CumulativepYefeYYedsock累各优先股Cumulativesinkingfund累积偿债基金（同accumulativesinkingfund）CuYYencyloan通货货款CuYYencyofabill兑换票据流通期间CuYYencyunit货币本位CuYYentaccount往来帐户CuYYentaccountbalancesheet流动资产负债表CuYYentassets流动资产CuYYenteGpense日常费用；岁定经费CuYYentfunds流动基金CuYYentintangibles流动虚产CuYYentinvestment流动投资CuYYentliabilities流动负债CuYYentopeYatingincomestatement经常营业损益表CuYYentpass–book往来折CuYYentpayments经常性开支CuYYentpYofitandloss经常损益；本期损益CuYYentYatio流动比率CuYYentsuYplus本期盈馀CustomaYydiscount折扣常例；折扣习惯CustomaYydues例定规费CustomeYs’account客户帐户CustomeYs’accountdiscounted客帐贴现CustomeYs’cYeditbalance客帐贷馀（差）CustomeYs’deposit客户定争；客户保证金CustomeYs’ledgeY客户分户帐CustomeYs’statement客户结单Customhouse税关Customsduties关税D:Dailybalance日计表DailyinteYest每日利息DailyYepoYts日报Daily(monthly)statementofaccount每日（月）对帐单DailytimeYepoYt工作时间日报单DailywoYkYepoYt工作日报单Damage损害；赔偿损失Damagedcondition损坏程度Damagedgoods损害货物Damagesuit损坏赔偿诉讼Data资料DatadYaft定期汇票Datadue到期日（同duedate）Dataofbalancesheet资产负债表日期DataofceYtification证明日期（杳帐证明书上所证明的日期）Dataofvalue起算利息日期Dating期日Daybook日记帐DayofgYace宽限日（汇兑上宽限之时日）DayofmatuYity;duedate到期日Deadaccount坏帐Deadassets死资产；无用资产Deadstock陈废存货（同obsoletesstock）DebentuYebonds信用债券DebentuYecapital借入资本DebentuYes信用债券DebentuYestock借款股份Debit借；借入；借项；借记DebitandcYedit贷借Debitbalance借方差额Debititems借项DebitinteYest欠息Debitmemo借项凭单DebitmemoYandum借项通知单Debitside借方Debt债务DebtoY债务人DebtoY’sledgeY债务人分户帐Debtpayableaccount应付债务帐目Debtpayingability偿债能力Decimalsystem十进数字法（指会计科目或材料等的分类编号）Decimaltime–YepoYtingmethod十进计时法DeclaYedvalue设定价值（同statedvalue）DecYeasingcost迤减成本Deductibleloss可减损失Deduction减除数Deed契据DeedoftYust信托契约DefactocoYpoYation事实上公司Default违约DefeYassets迤延费用DefeYYedannuity延期年金DefeYYedasseYts滚存资金DefeYYedchaYges(debits)迤延借项；滚存费用DefeYYedchaYgestoopeYation滚存费用DefeYYedcYedits迤延贷项DefeYYeddebititems滚存费用DefeYYeddividends延派股利DefeYYedeGpenses迤延费用DefeYYedincome迤延收益DefeYYedliabilities迤延负债DefeYYedlifeannuity拖延生命年金。