常用财务词汇大全

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财务专业词汇

财务专业词汇一、财务基础词汇1. 资产（Assets）：指企业拥有并可以用于创造经济利益的资源或权益。

2. 负债（Liabilities）：指企业所欠他人的经济利益或对外债权的权益。

3. 所有者权益（Owner's Equity）：指企业内部所有者对于企业净资产的权益。

4. 成本（Cost）：指企业在生产或获取商品、提供劳务过程中所发生的原始支出。

5. 收入（Revenue）：指企业在正常经营活动中所获得的经济利益。

6. 支出（Expenses）：指企业在正常经营活动中为获取收入所发生的经济利益的减少。

7. 利润（Profit）：指企业在一定时期内通过正常经营活动所获得的净收入。

8. 财务报表（Financial Statements）：指企业为反映财务状况、经营成果和现金流量等信息而编制的报表。

二、资产类词汇1. 流动资产（Current Assets）：指企业在一年内或经营周期内能够变现或消耗的资产。

2. 非流动资产（Non-current Assets）：指企业一年内或经营周期内无法变现或消耗的资产。

3. 现金（Cash）：指企业手中持有的货币资金以及转换成货币资金的非货币性资产。

4. 存货（Inventory）：指企业为销售过程准备的为争取销售而购买或生产的商品。

5. 应收账款（Accounts Receivable）：指企业向其他方当期销售商品或提供劳务而尚未收回的款项。

三、负债类词汇1. 流动负债（Current Liabilities）：指企业在一年内或经营周期内到期偿还的债务。

2. 非流动负债（Non-current Liabilities）：指企业一年内或经营周期内不会到期偿还的债务。

3. 负债总额（Total Liabilities）：指企业所有负债的总计金额。

4. 应付账款（Accounts Payable）：指企业从其他方当期购买商品或接受劳务而尚未支付的款项。

5. 长期借款（Long-term Loans）：指企业从金融机构或其他方借款的长期负债。

财务英语词汇

一、资产类Assets一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

财务专业术语

财务专业术语资产：是指企业过去的交易或事项形成的、由企业拥有或控制的、预期会给企业带来经济利益的资源。

无形资产：是指企业拥有或者控制的没有实物形态的可辩认非货币性资产。

负债：指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。

短期借款：指企业向银行或其他金融机构等借入的期限在1年以下（含1年）的各种借款，通常是为了满足正常生产经营的需要。

长期借款：指企业向银行或其他金融机构借入的期限在1年以上（不含1年）的借款。

应收及预付款项：是指企业在日常生产经营过程中发生的各项债权，包括应收款项和预付款项。

应付及预收款项：应付帐款是指企业因购买材料、商品或接受劳务供应等而应付给供应单位的款项。

预收帐款是指核算企业按照合同规定或交易双方之约定，而向购买单位或接受劳务的单位在未发出商品或提供劳务时预收的款项。

存货：是指代理开发成本减去开发成本结算数额。

代理开发成本是指政府（管委会）委托开始至委托代理开发合同完成所发生的、与土地开发有关的直接费用和间接费用。

开发成本结算是指土地已达到预计可交付政府状并且可以确认出让面积和已验收交付基础设施及其他公建项目使用的土地面积，按预计不同用途土地单位开发成本计算，并向委托方（管委会）办理结算的金额。

长期股权投资：包括企业持有的对其子公司、合营企业及联营企业的权益性投资以及企业持有的对被投资单位不具有控制、共同控制或重大影响，且在活跃市场中没有报价、公允价值不可靠计量的权益性投资。

应交税费：企业根据税法规定应交纳的各种税费包括：增值税、消费税、营业税、城市维护建设税、资源税、所得税、土地增值税、房产税、车船税、土地使用税、教育费附加、矿产资源补偿费、印花税、耕地占用税等。

应交增值税：增值税是以商品（含应税劳务）在流转过程中产生的增值额作为计税依据而征收的一种流转税。

应收消费税：消费税是指在我国境内生产、委托加工和进口应税消费品的单位和个人，按其流转额交纳的一种税。

财务词汇大全

ACCA700词汇A 1ABC 作业基础成本计算2absorbed overhead 已吸收制造费用3absorption costing 吸收成本计算4account 帐户,报表5accounting postulate 会计假设6accounting series release 会计公告文件7accounting valuation 会计计价8account sale 承销清单9accountability concept 经营责任概念10accountancy 会计职业11accountant 会计师12accounting 会计13agency cost 代理成本14accounting bases 会计基础15accounting manual 会计手册16 Accounting period 会计期间17 Accounting policies 会计方针18 Accounting rate of return 会计报酬率19 Accounting reference date 会计参照日20 accounting reference period 会计参照期间21 Accrual concept 应计概念22 Accrual expenses 应计费用23 Acid test ration 速动比率酸性测试比率24 Acquisition 购置25 Acquisition accounting 收购会计26 Activity based accounting 作业基础成本计算27 Adjusting events 调整事项28 Administrative expenses 行政管理费29 Advice note 发货通知30 Amortization 摊销31 Analytical review 分析性检查32 Annual equivalent cost 年度等量成本法33 Annual report and accounts 年度报告和报表34 Appraisal cost 检验成本35 Appropriation account 盈余分配帐户36 Articles of association 公司章程细则37 Assets 资产38 Assets cover 资产保障39 Asset value per share 每股资产价值40 Associated company 联营公司41 Attainable standard 可达标准42 Attributable profit 可归属利润43 Audit 审计44 Audit report 审计报告45 Auditing standards 审计准则46 Authorized share capital 额定股本47 Available hours 可用小时48 Avoidable costs 可避免成本B 49Back-to-back loan 易币贷款50 Back flush accounting 倒退成本计算51 Bad debts 坏帐52 Bad debts ratio 坏帐比率53 bank charges 银行手续费54 Bank overdraft 银行透支55 Bank reconciliation 银行存款调节表56 Bank statement 银行对帐单57 Bankruptcy 破产58 Basis of apportionment 分摊基础59 Batch 批量60 Batch costing 分批成本计算61 Beta factor市场风险因素62 Bill 帐单63 Bill of exchange 汇票64 Bill of landing 提单65 Bill of materials 用料预计单66 Bill payable 应付票据67 Bill receivable 应收票据68 Bin card 存货记录卡69 Bonus 红利70 book-keeping 薄记71Boston classification 波士顿分类72 Breakeven chart 保本图73 Breakeven point 保本点74 breaking-down time 复位时间75 Budget 预算76 Budget center 预算中心77 Budget cost allowance 预算成本折让78 Budget manual 预算手册79 Budget period 预算期间80 Budgetary control 预算控制81 Budgeted capacity 预算生产能力82 Burden 制造费用83 Business center 经营中心84 Business entity 营业个体85 Business unit 经营单位86 Buy-out management 管理性购买产权87 By-product 副产品C 88called-up share capital 催缴股本89 Capacity 生产能力90 Capacity ratios 生产能力比率91 Capital 资本92 Capital assets pricing model 资本资产计价模式93 Capital commitment 承偌资本94 Capital employed 已运用的资本95 Capital expenditure 资本支出96 Capital expenditure authorization 资本支出核准97 Capital expenditure control 资本支出控制98 Capital expenditure proposal 资本支出申请99 Capital funding planning 资本基金筹集计划100 capital gain 资本收益101 capital investment appraisal 资本投资评估102 capital maintenance 资本保全103 capital resource planning 资本资源计划104 capital surplus 资本盈余105 capital turnover 资本周转率106 card 记录卡107 cash 现金108 cash account 现金帐户109 cash book 现金帐薄110 cash cow 金牛产品111 cash flow 现金流量112 cash discounted 现金贴现113 cash flow budget 现金流量预算114 cash flow statement 现金流量表115 cash ledger 现金分类帐116 cash limit 现金限额117CCA 现时成本会计118 center 中心119 changeover time 变更时间120 chartered entity 特许经济个体121 cherub 支票122 cherub register 支票登记薄123 coin analysis 零钱分类124 classification 分类125 clock card 工时卡126 code 代码127 commitment accounting 承偌确认会计128 common cost 共同成本129 company limited by guarantee 有限担保责任公司130 company limited shares 股份有限公司131 competitive position 竞争能力状况132 concept 概念133 conglomerate 跨行业企业134 consistency concept 一致性概念135 consolidated accounts 合并报表136 consolidation accounting 合并会计137 consortium 财团138 contingency plan 应急计划139 contingent liabilities 或有负债140 continuous operation 连续生产141 contra 抵消142 contract cost 合同成本143 contract costing 合同成本计算144 contribution 贡献毛益145 contribution venture 贡献中心146 contribution chart 贡献图147 contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率148 contribution to sales ration 贡献毛益对销售比率149 control 控制150 control account 控制帐户151 control limits 控制限度152 controllability concept 可控制概念153 controllable cost 可控制成本154 conversion cost 加工成本155 convertible loan stock 可转换为股票的贷款156 corporate appraisal 公司评估157 corporate planning 公司计划158corporate social reporting 公司社会报告159 corporation 股份公司160cost 成本161cost account 成本帐户162cost accounting 成本会计163cost accounting manual 成本手册164cost accounts calendar 成本报表的日历时间165cost adjustment 成本调整166cost allocation 成本分配167cost apportionment 成本分摊168cost attribution 成本归属169cost audit 成本审计170cost behaviour 成本性态171cost benefit analysis 成本效益分析172cost center 成本中心173cost driver 成本动因174cost of capital 资本成本175cost of conformance 相符成本176cost of goods sold 销货成本177cost of non-conformance 非相符成本178 cost of sales 销售成本179 cost reduction 成本降低180 cost structure 成本结构181 cost unit 成本单位182 cost-volume-profit analysisCVP 本量利分析183 costing 成本计算184CPP 现时购买力会计185 credit note 贷项通知186 credit report 信贷报告书187 creditor 债权人188 creditor days ratio 应付帐款天数率189 creditors ledger 应付帐款分类帐190 critical event 关键事项191 critical path 关键路线192 cumulative preference shares 累积优先股193 current account 往来帐户194 current asset 流动资产195 current cost accounting 现时成本会计196 current liabilities 流动负债197 current purchasing power accounting 现时购买力会计198 current ration 流动比率199 cut-off 截止200CVP 本量利分析201 cycle time 周转时间D 202debenture 债券203 debit note 借项通知204 debit capacity 举债能力205 debt ratio 债务比率206 debtor 债务人207 debtor days ratio 应收帐款天数率208 debtors 应收款209 debtors ledger 应收帐款分类帐210 debtor’age analysis 应收帐款帐龄分析211 decision driven costs 决策连动成本212 decision tree 决策树213 defects 次品214 deferred expenditure 递延支出215 deferred shares 递延股份216 deferred taxation 递延税款217 delivery note 交货单218 departmental accounts 部门报表219 departmental budget 部门预算220 depreciation 折旧221 dispatch note 发运单222 development cost 开发成本223 differential cost 差别成本224 direct hours yield 直接工时产出率225 direct labor cost-standard 标准直接人工成本226 direct labor efficiency-variance 直接人工效率差异227 direct labor rate—variance 直接人工费率差异228 direct labor total-variance 直接人工总差异229 direct material mix-variance 直接材料结构差异230 direct price-variance 直接材料价格差异231 direct material total-variance 直接材料总差异232 direct materials usage-variance 直接材料用量差异233 direct materials yield-variance 直接材料产出率差异234 direct cost 直接成本235 direct debit 直接借项236 direct hours yield 直接小时产出率237 direct labor cost percentage rate 直接人工成本百分比238 direct labor hour rate 直接人工小时率239directs on indirect work 间接工作事项上的工时240 discount rate 贴现率241 discounted cash flow 现金流量贴现242 discretionary cost 酌量成本243 distribution cost 摊销成本244 diversions 移用245 diverted hours 移用小时246 diverted hour’s ratio 移用工时比率247 dividend 股利248 dividend cover 股利产出率249 dividend per share 每股股利250 dog 疲软产品251 double entry accounting 复式会计252 double-entry book-keeping 复式薄记253 doubtful debts 可疑债务254 down time 停工时间255 dynamic programming 动态规划E 256earning per share 每股盈利257 earning ratio 市盈率258 economic order quantityEOQ 经济订购批量259 efficient market hypothesis 有效市场假设260 efficiency ration 效率性比率261 element of cost 成本要素262 entity 经济个体262 environmental audit 环境审计263 environmental impact assessment 环境影响评价264EOQ 经济订购批量265 equity 权益266equity method of accounting权益法会计计算267equity share capital权益股本268equivalent units当量269event事项270exceptional items例外事项271expected value期望值272expenditure支出273expenses费用274external audit外部审计275external failure cost外部损失成本276extraordinary items非常事项F 277factory good让售商品278factoring应收帐款让售279fail value公允价值280feedback反馈281FIFO先近先出法282final accounts年终报表283finance lease融资租赁284financial accounting财务会计285financial accounts calendar adjustment财务报表的日历时间调整286financial management财务管理287financial planning财务计划288financial statement财务报表289finished goods完成品290fixed asset固定资产291fixed overhead固定制造费用292fixed asset turnover固定资产周转率293fixed assets register固定资产登记薄294fixed cost固定成本295flexed budget变动限额预算296flexible budget弹性预算297float time浮动时间298floating charge流动抵押299flow of funds statement资金流量表300forecasting预测301founder’s shares发起人股份302full capacity 满负荷生产能力303function costing 职能成本计算304functional budget 职能预算305fund accounting 基金会计306fundamental accounting concept 基础会计概念307fungible assets 可互换资产308futuristic planning 远景计划G 309gap analysis 间距分析310gearing 举债经营比率杠杆311goal congruence 目标一致性312going concern concept 持续经营概念313goods received note 商品收讫单314goodwill 商誉315gross dividend yield 总股息产出率316gross margin 总边际317gross profit 毛利润318gross profit percentage 毛利润百分比319group 企业集团320group accounts 集团报表H 312high-geared 高结合杠杆比例313hire purchase 租购314historical cost 历史成本315historical cost accounting 历史成本会计316hours 小时317hurdle rate 最低可接受的报酬率I 318ideal standard 理想标准I 319idle capacity ration 闲置生产能力比率I 320idle time 闲置时间I 321impersonal accounts 非记名帐户I 322imprest system 定额备用制度I 323income and expenditure account 收益和支出报表I 324incomplete records 不完善记录I 325incremental cost 增量成本I 326incremental yield 增量产出率I 327indirect cost 间接成本I 328indirect hours 间接小时I 329insolvency 无力偿付I 330intangible asset 无形资产I 331integrated accounts 综合报表I 332interdependency concept 关联性概念I 333interest cover 利息保障倍数I 334interlocking accounts 连锁报表I 335internal audit 内部审计I 336internal check 内部牵制I 337internal control system 内部控制体系I 338internal failure cost 内部损失成本I 339internal rate of returnIRR 内含报酬率I 340inventory 存货I 341investment 投资I 342investment center 投资中心I 343invoice register 发票登记薄I 344issued share capital 已发行股本J 345job 定单J 346job card 工作卡J 347job costing 工作成本计算J 348job sheet 工作单J 349joint cost 联合成本J 350joint products 联产品J 351joint stock company 股份公司J 352joint venture 合资经营J 353journal 日记帐J 354just-in-timeJIT 适时制度J 355jusy-in-time production 适时生产J 356just-in-time purchasing 适时购买K 357key factor 关键因素L 358labour 人工359labour transfer note 人工转移单360leaning curve 学习曲线361ledger 分类帐户362length of order book 定单平均周期363letter of credit 信用证364leverage 举债经营比率365liabilities 负债366life cycle costing 寿命周期成本计算367LIFO 后近先出法368limited liability company 有限责任公司369limiting factor 限制因素370line-item budget 明细支出预算371liner programming 线性规划372liquid assets 变现资产L 373liquidation 清算374liquidity ratios 易变现比率375loan 贷款376loan capital 借入资本377long range palnning 长期计划378lost time record 虚耗时间记录379low geared 低结合杠杆比例380lower of cost or net realizable value concept 成本或可变净价孰低概念M 381machine hour rate 机器小时率382machine time record 机器时间记录383managed cost 管理成本384management accounting 管理会计385management accounting concept 管理会计概念386management accounting guides 管理会计指导方针387management audit 管理审计388management buy-out 管理性购买产权389management by exception 例外管理原则390margin 边际391margin of safety ration 安全边际比率392margin cost 边际成本393margin costing 边际成本计算394mark-down 降低标价395mark-up 提高标价396market risk premium 市场分险补偿397market share 市场份额398marketing cost 营销成本399matching concept 配比概念400materiality concept 重要性概念401materials requisition 领料单402materials returned note 退料单403materials transfer note 材料转移单404memorandum of association 公司设立细则405merger 兼并406merger accounting 兼并会计407minority interest 少数股权408mixed cost 混合成本N 409net assets 净资产410net book value 净帐面价值N 411net liquid funds 净可变现资金N 412net margin 净边际N 413net present valueNPV 净现值N 414net profit 净利润N 415net realizable value 可变现净值N 416net worth 资产净值N 417network analysis 网络分析N 418noise 干捞N 419nominal account 名义帐户N 420nominal share capital 名义股本N 421nominal holding 代理持有股份N 422non-adjusting events 非调整事项N 423non-financial performance measurement 非财务业绩计量N 424non-intergrated accounts 非综合报表N 425non-liner programming 非线性规划N 426non-voting shares 无表决权的股份N 427notional cost 名义成本N 428number of days stock 存货周转天数N 429number of weeks stock 存货周转周数O 430objective classification 客体分类O 431obsolescence 陈旧O 432off balance sheet finance 资产负债表外筹资O 433offer for sale 标价出售O 434operating budget 经营预算O 435operating lease 经营租赁O 436operating statement 营业报表O 437operation time 操作时间O 438operational control 经营控制O 439operational gearing 经营杠杆O 440operating plans 经营计划O 441opportunity cost 机会成本O 442order 定单O 443ordinary shares 普通股O 444out-of-date cheque 过期支票O 445over capitalization 过分资本化O 446overhead 制造费用O 447overhead absorption rate 制造费用分配率O 448overhead cost 制造费用O 449overtrading 超过营业资金的经营Ppaid cheque 已付支票451paid-up share capital 认定股本parent company 母公司453pareto distribution 帕累托分布participating preference shares 参与优先股455partnership 合伙payable ledger 应付款项帐户457payback 回收期payments and receipts account 收入和支出报表459payments withheld 保留款额460payroll 工资单461payroll analysis 工资分析462percentage profit on turnover 利润对营业额比率463period cost 期间成本464perpetual inventory 永续盘存465personal account 记名帐户PEPT 项目评审法467petty cash account 备用金帐户petty cash voucher 备用金凭证469physical inventory 实地盘存470planning 计划471planning horizon 计划时限planning period 计划期间473policy cost 政策成本position audit 状况审计475post balance sheet events 资产负债表编后事项476practical capacity 实际生产能力477pre-acquisition losses 购置前损失478pre-acquisition profits 购置前利润479preference shares 优先股480preference creditors 优先债权人481preferred creditors 优先债权人482prepayments 预付款项483present value 现值prevention cost 预防成本485price ratio 市盈率prime cost 主要成本487prime entry-books of 原始分录登记薄principal budget factor 主要预算因素489prior charge capital 优先股490prior year adjustments 以前年度调整491priority base budgeting 优先顺序体制的预算492private company 私人公司493pro-forma invoice 预开发票problem child 问号产品495process costing 分步成本计算process time 加工时间497product cost 产品成本Product life cycle 产品寿命周期499production cost 生产成本500production cost of sales 售货成本501production volume ratio 生产业务量比率502profit center 利润中心503profit per employee 每员工利润profit retained for the year 年度利润留存505profit to turnover ratio 利润对营业额比率506profit-volume graph 利量图507profitability index 盈利指数508programming 规划509project evaluation and review technique 项目评审法510projection 预计511promissory note 本票prospectus 募债说明书513provisions for liabilities and charges 偿债和费用准备514prudent concept 稳健性概念515public company 公开公司purchase order 订购单517purchase requisition 请购单518purchase ledger 采购帐户Q519quality related costs 质量有关成本520queuing time 排队时间R521rate 率522ratio 比率523ration pyramid 比率金字塔524raw material 原材料525receipts and payments account 收入和支付报表526receivable ledger 应收款项帐户527redeemable shares 可赎回股份528redemption 赎回529registered share capital 注册资本530rejects 废品R 531relevancy concept 相关性概念532relevant costs 相关成本533relevant range 相关范围534reliability concept 可靠性概念535replacement price 重置价格536report 报表537reporting 报告538research cost, applied 应用性研究成本539research cost, pure or basic 理论或基础研究成本540reserves 留存收益541residual income 剩余收益542responsibility center 责任中心543retention money 保留款额544return on capital employed 运用资本报酬率545returns 退回546revenue 收入547revenue center 收入中心548revenue expenditure 收益支出549revenue investment 收入性投资550right issue 认股权发行551rolling budget 滚动预算R 552rolling forecast 滚动预测S 553sales ledger 销售分类帐S 554sales order 销售定单S 555sales per employee 每员工销售额S 556scrap 废料S 557scrip issue 红股发行S 558secured creditors 有担保的债权人S 559segmental reporting 分部报告S 560selling cost 销售成本S 561semi-fixed cost 半固定成本S 562semi-variable cost 半变动成本S 563sensitivity analysis 敏感性分析S 564service cost center 服务成本中心S 565service costing 服务成本计算S 566set-up time 安装时间567shadow prices 影子价格S 568share 股票S 569share capital 股份资本S 570share option scheme 购股权证方案S 571share premium 股票溢价S 572sight draft 即期汇票S 573single-entry book-keeping 单式薄记S 574sinking fund 偿债基金S 575slack time 松驰时间S 576social responsibility cost 社会责任成本S 577sole trader 独资经营者S 578source and application of funds statement 资金来源和运用表S 579special order costing 特殊定单成本计算S 580staff costs 职工成本S 581standard 标准S 582standard accounting practice 标准会计实务S 583standard cost 标准成本S 584standard costing 标准成本计算S 585standard direct labour cost 标准直接人工S 586standard hour 标准小时S 587standard minute 标准分钟S 588standard performace-labour 标准人工业绩S 589standard time 标准时间S 590standard order 经常性定单S 591statement of account 营业帐单S 592statement of affairs 财务状况表S 593statutory body 法定实体S 594stock 存货S 595stock control 存货控制S 596stock turnover 存货周转率S 597stocktaking 盘点存货S 598stores requisition 领料申请单S 599strategic business unit 战略性经营单位S 600strategic management accounting 战略管理会计S 601strategic planning 战略计划S 602strategy 战略S 603subjective classification 主体分类S 604subscribed share capital 已认购的股本S 605subsidiary undertaking 子公司S 606sunk cost 沉没成本S 607supply estimate 预算估计S 608supply expenditure 预算支出S 609suspense account 暂记帐户S 610SWOT analysis 长处和短处,机会和威胁分析S 611system 制度,体系T 612tactical planning 策略计划T 613tactics 策略T 614take-over 接收T 615tangible asset 有形资产T 616tangible fixed asset statement 有形固定资产表T 617target cost 目标成本T 618terotechnology 设备综合工程学T 619throughput accounting 生产量会计T 620time 时间T 621time sheet 时间记录表T 622total assets 总资产T 623total quality management 全面质量管理T 624total stocks 存货总计T 625trade creditors 购货客户应付帐款T 626trade debtors 销货客户应收帐款T 627trading profit and loss account 营业损益表T 628transfer price 转让价格T 629transit time 中转时间T 630treasurership 财务长制度T 631trailbalance 试算平衡表T 632turnover 营业额U 633uncalled share capital 未催缴股本U 634under capitalization 不足资本化U 635under or over-absorbed overhead 少吸收或多吸收的制造费用U 636uniform accounting 统一会计U 637uniform costing 统一成本计算U 638unissued share capital 未发行股本V 639value 价值V 640value added 增值V 641value analysis 价值分析V 642value for money audit 经济效益审计V 643variable cost 变动成本V 644variable cost of sales 销售的变动成本V 645variance 差异V 646variance accounting 差异会计V 647variance administrative cost 行政管理费用差异V 648variance analysis 差异分析V 649variance budget 预算差异V 650variance direct labour efficiency 直接人工效率差异V 651variance direct labour rate 直接人工费率差异V 652variance direct labour total 直接人工总差异V 653variance direct material mix 直接材料结构差异V 654variance direct materials price 直接材料价格差异V 655variance direct materials total 直接材料总差异V 656variance direct material usage 直接材料用量差异V 657variance direct material yield 直接材料产出率差异V 658variance fixed production overhead expenditure 固定生产性制造费用耗费差异V 659variance fixed production overhead total 固定生产性制造费用总差异V 660variance fixed production overhead volume 固定生产性制造费用业务量差异V 661variance market share 市场份额差异V 662variance market size 市场规模差异V 663variance marketing cost 营销成本差异V 664variance operational 经营差异V 665variance operational price 经营价格差异V 666variance operation usage 经营用量差异V 667variance planning 计划差异V 668variance planning price 计划价格差异V 669variance quality cost 质量成本差异V 670variance revision 标准修订差异V 674variance sales mix contribution 销售贡献毛益差异V 675variance sales mix profit 销售结构利润差异V 676variance sales quantity contribution 销售数量贡献毛益差异V 677variance sales quanity profit 销售数量利润差异V 678variance sales turnover 销售收入差异V 679variance sales volume contribution 销售业务量贡献毛益差异V 680variance sales volume profit 销售业务量利润差异V 681variance selling price 销售价格差异V 682variance total profit 总利润差异V 683variance variable production overhead efficiency 变动生产性制造费用效率差异V 684variance variable production overhead expenditure 变动生产性制造费用耗费差异V 685variance variable production overhead total 变动生产性制造费用总差异V 686virement 预算流用V 687vote 表决V 688voucher 凭证W689waiting time 等候时间waste 废品料wasting asset 递耗资产weighted average cost of capital 资本的加权平均成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本697write-down 减值Z698zero base budgeting 零基预算zero coupon bond 无息债券700score 破产预测计分法。

财务报表常用词汇和语句

财务报表常用词汇和语句财务报表是描述企业财务状况和业务运营情况的重要工具。

以下是一些常用的财务报表词汇和语句，帮助您更好地理解和解读财务报表。

1. 资产负债表（Balance Sheet）资产负债表是一份反映公司财务状况的报告，主要包括以下词汇和语句：- 资产（Assets）: 公司拥有的经济价值，包括现金、应收账款、固定资产等。

- 负债（Liabilities）: 公司的债务和应付款项，包括短期债务、长期债务等。

- 所有者权益（Equity）: 公司剩余所有权益，等于资产减去负债。

- 资本结构（Capital Structure）: 公司资本的组成，包括股权和债权比例。

- 流动性（Liquidity）: 公司支付债务和应付款项的能力。

利润表展示了公司在特定时期内的收入、成本和利润情况。

以下是一些常用的词汇和语句：- 收入（Revenue）: 公司销售产品或提供服务所创造的收入。

- 成本（Expenses）: 公司运营活动中产生的成本，包括人工成本、材料成本等。

- 毛利润（Gross Profit）: 收入减去直接与销售相关的成本。

- 净利润（Net Profit）: 公司在特定时期内的总利润。

- 利润率（Profit Margin）: 净利润与总收入之间的比率。

3. 现金流量表（Cash Flow Statement）现金流量表描述了公司在特定时期内现金的流入和流出情况。

以下是一些常用的词汇和语句：- 现金流入（Cash Inflow）: 公司从不同来源获取的现金，如销售收入、借贷等。

- 现金流出（Cash Outflow）: 公司支付的现金，如运营成本、还债等。

- 经营活动（Operating Activities）: 公司日常经营活动所产生的现金流量。

- 投资活动（Investing Activities）: 公司购买或出售资产所产生的现金流量。

- 筹资活动（Financing Activities）: 公司获取或偿还资本的现金流量。

625个财务会计专业常用英语单词汇总

625个财务会计专业常用英语单词汇总基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。

财务分析英语词汇表

财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。

2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。

3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。

4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。

二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。

2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。

3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。

三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。

2、 Share capital（股本）：公司通过发行股票所筹集的资金。

3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。

四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。

(财务会计)常见会计英语词汇

（财务会计）常见会计英语词汇会计常用词汇（一）一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他other短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice 委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis 存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves 股权投资减值准备Stockrightsinvestmentdepreciationreserves 债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves 机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves 固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves 专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome 待处理固定资产损溢Waitdealfixedassetslossorincome会计常用词汇（二）accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）timeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows会计常用词汇（三）二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax 转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable 应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear 一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear 一年后到期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusand welfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangeto assets(orstock)未分配利润Undistributedprofit会计常用词汇（四）四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture 制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 劳务成本Servicecosts会计常用词汇（五）五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves 补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities 资源税Resourcestax土地增值税Incrementtaxonlandvalue其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense 福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets 出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment。

财务词汇大全

ACCA700词汇A (1)ABC 作业基础成本计算(2)absorbed overhead 已汲取制造花费(3)absorption costing 汲取成本计算(4)account 帐户 ,报表 (5)accounting postulate 会计假定(6)accounting series release 会计公告文件(7)accounting valuation 会计计价 (8)account sale 承销清单(9)accountability concept 经营责任观点(10)accountancy 会计职业 (11)accountant 会计师(12)accounting 会计 (13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册 (16) Accounting period 会计时期 (17) Accounting policies 会计目标 (18) Accounting rate of return 会计酬劳率(19) Accounting reference date 会计参照日 (20) accounting reference period 会计参照时期(21) Accrual concept 应计观点(22) Accrual expenses 应计花费(23) Acid test ration 速动比率 (酸性测试比率 ) (24) Acquisition 购置(25) Acquisition accounting 收买会计 (26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知 (30) Amortization 摊销(31) Analytical review 剖析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 查验成本 (35) Appropriation account 盈余分派帐户 (36) Articles of association 公司章程细则(37) Assets 财产 (38) Assets cover 财产保障 (39) Asset value per share 每股财产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润 (43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则 (46) Authorized share capital 额定股本 (47) Available hours 可用小时(48) Avoidable costs 可防止成本B (49)Back-to -back loan 易币贷款 (50) Back flush accounting 倒退成本计算 (51) Bad debts 坏帐 (52) Bad debts ratio 坏帐比率 (53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调理表(56) Bank statement 银行对帐单(57) Bankruptcy 破产 (58) Basis of apportionment 分摊基础(59) Batch 批量 (60) Batch costing 分批成本计算(61) B eta factor( 市场 )风险要素 (62) Bill 帐单 (63) Bill of exchange 汇票 (64) Bill of landing 提单 (65) Bill of materials 用料估计单(66) Bill payable 对付单据(67) Bill receivable 应收单据(68) Bin card 存货记录卡(69) Bonus 盈余 (70) book -keeping 薄记(71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点(74) breaking-down time 复位时间 (75) Budget 估算 (76) Budget center 估算中心 (77)Budget cost allowance 估算成本折让 (78) Budget manual 估算手册 (79) Budget period 估算时期(80) Budgetary control 估算控制(81) Budgeted capacity 估算生产能力(82) Burden 制造花费 (83) Business center 经营中心(84) Business entity 营业个体 (85) Business unit 经营单位 (86) Buy-out management 管理性购置产权(87) By-product 副产品C (88)called-up share capital 催缴股本 (89) Capacity 生产能力(90) Capacity ratios 生产能力比率 (91) Capital 资本 (92) Capital assets pricing model 资本财产计价模式(93) Capital commitment 承偌资本 (94) Capital employed 已运用的资本(95) Capital expenditure 资本支出 (96) Capital expenditure authorization 资本支出批准 (97) Capital expenditure control 资本支出控制 (98) Capital expenditure proposal 资本支出申请 (99) Capital funding planning 资本基金筹集计划(100) capital gain 资本利润(101) capital investment appraisal 资本投资评估(102) capital maintenance资本保全(103) capital resource planning 资本资源计划(104) capital surplus资本盈余(105) capital turnover资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户 (109) cash book 现金帐薄 (110) cash cow 金牛产品 (111) cashflow 现金流量 (112) cash discounted 现金贴现 (113) cash flow budget 现金流量估算(114) cash flow statement现金流量表(115) cash ledger 现金分类帐(116) cash limit现金限额 (117)CCA 现时成本会计(118) center 中心 (119) changeover time 更改时间(120) chartered entity 特许经济个体(121) cherub 支票 (122) cherub register 支票登记薄(123) coin analysis 零钱分类 (124) classification 分类 (125) clock card 工时卡(126) code 代码(127) commitment accounting 承偌确认会计(128) common cost 共同成本 (129) company limited by guarantee 有限担保责任公司 (130) company l imited shares 股份有限公司(131) competitive position 竞争能力情况(132) concept 观点(133) conglomerate 跨行业公司(134)consistency concept 一致性概念 (135) consolidated accounts 合并报表 (136) consolidation accounting 归并会计 (137) consortium 财团 (138) contingency plan 应急计划(139) contingent liabilities或有欠债(140) continuous operation连续生产(141) contra抵消(142) contract cost合同成本(143) contract costing合同成本计算(144) contribution贡献毛益(145) contribution venture 贡献中心 (146) contribution chart 贡献图 (147) contributionper unit of limiting factor ration 单位限制要素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制(150) control account 控制帐户(151) control limits 控制限度 (152) controllability concept 可控制观点(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可变换为股票的贷款(156) corporate appraisal 公司评估 (157) corporate planning 公司计划 (158)corporate social reporting 公司社会报告(159) corporation 股份公司 (160)cost 成本 (161)cost account 成本帐户 (162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整 (166)cost allocation 成安分派(167)cost apportionment 成安分摊(168)cost attribution 成本归属 (169)cost audit 成本审计(170)cost behaviour 成天性态 (171)cost benefit analysis 成本效益剖析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 符合成本 (176)cost of goods sold 销货成本 (177)cost of non -conformance 非相符成本 (178) cost of sales 销售成本(179) cost reduction 成本降低 (180) cost structure 成本构造(181) cost unit 成本单位(182) cost-volume -profit analysis(CVP) 本量利剖析(183) costing 成本计算(184)CPP 现时购置力会计(185) credit note 贷项通知 (186) credit report 信贷报告书 (187) creditor 债权人 (188) creditor days ratio 对付帐款天数率(189) creditors ledger 对付帐款分类帐(190) critical event 重点事项(191) critical path 重点路线(192) cumulative preference shares 积累优先股(193) current account 来往帐户 (194) current asset 流动财产(195) current cost accounting 现时成本会计(196) current liabilities 流动欠债(197) current purchasing power accounting 现时购置力会计(198) current ration 流动比率(199) cut -off 截止(200)CVP 本量利剖析(201) cycle time 周转时间D (202)debenture 债券 (203) debit note 借项通知(204) debit capacity 举债能力(205) debt ratio 债务比率(206) debtor 债务人 (207) debtor days ratio 应收帐款天数率(208) debtors 应收款 (209) debtors ledger 应收帐款分类帐(210) debtor ’ age analysis 应收帐款帐龄剖析(211) decision driven costs 决议连动成本(212) decision tree 决议树 (213) defects次品 (214) deferred expenditure 递延支出(215) d eferred shares 递延股份(216) deferred taxation 递延税款 (217) delivery note 交货单 (218) departmental accounts 部门报表(219) departmental budget 部门估算 (220) depreciation 折旧 (221) dispatch note 发运单(222) development cost 开发成本(223) differential cost 差异成本 (224) direct hours yield 直接工时产出率(225) direct labor cost-standard 标准直接人工成本 (226) direct labor efficiency -variance 直接人工效率差异(227) direct labor rate — variance 直接人工费率差异(228) direct labor total -variance 直接人工总差异 (229) direct material mix -variance 直接资料构造差异(230) direct price-variance 直接资料价钱差异(231) direct material total -variance直接资料总差异(232) direct materials usage-variance 直接资料用量差异(233) direct materials yield -variance 直接资料产出率差异(234) direct cost 直接成本 (235) direct debit 直接借项 (236) direct hours yield 直接小时产出率(237) direct labor cost percentage rate 直接人工成本百分比 (238) direct labor hour rate 直接人工小时率 (239) directs on indirect work间接工作事项上的工时(240) discount rate 贴现率 (241) discounted cash flow 现金流量贴现(242) discretionary cost 酌量成本 (243) distribution cost 摊销成本(244) diversions 移用(245) diverted hours 移用小时 (246) diverted hour ’s ratio 移用工时比率(247) dividend 股利(248) dividend cover 股利产出率 (249) dividend per share 每股股利(250) dog 疲软产品(251) double entry accounting 复式会计(252) double -entry book-keeping 复式薄记(253) doubtful debts 可疑债务 (254) down time 歇工时间(255) dynamic programming 动向规划E (256)earning per share 每股盈余(257) earning ratio 市盈率(258) economic order quantity(EOQ) 经济订购批量 (259) efficient market hypothesis 有效市场假定(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 经济个体(262) environmental audit 环境审计 (263) environmental impact assessment 环境影响评价(264)EOQ 经济订购批量 (265) equity 权益 (266)equity method of accounting 权益法会计计算(267)equity share capital 权益股本 (268)equivalent units 当量 (269)event 事项(270)exceptional items 例外事项 (271)expected value 期望值 (272)expenditure 支出(273)expenses 花费 (274)external audit 外面审计(275)external failure cost 外面损失成本(276)extraordinary items 特别事项F (277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值(280)feedback 反应 (281)FIFO先近先出法(282)final accounts 年关报表 (283)finance lease 融资租借 (284)financial accounting 财务会计(285)financial accounts calendar adjustment 财务报表的日历时间调整(286)financial management 财务管理(287)financial planning 财务计划(288)financial statement 财务报表(289)finished goods 达成品(290)fixed asset 固定财产(291)fixed overhead 固定制造花费(292)fixed asset turnover 固定财产周转率(293)fixed assets register 固定资产登记薄(294)fixed cost 固定成本(295)flexed budget 改动限额预算(296)flexible budget 弹性估算(297)float time 浮动时间(298)floating charge 流动抵押(299)flow of funds statement 资本流量表(300)forecasting 展望(301)founder ’s shares倡始人股份 (302)full capacity 满负荷生产能力(303)function costing 职能成本计算(304)functional budget 职能估算 (305)fund accounting 基金会计 (306)fundamental accounting concept 基础会计观点 (307)fungible assets 可交换财产(308)futuristic planning 远景计划G (309)gap analysis 间距分析(310)gearing 举债经营比率 ( 杠杆 ) (311)goal congruence 目标一致性(312)going concern concept 连续经营观点(313)goods received note 商品收讫单(314)goodwill 商誉(315)gross dividend yield 总股息产出率(316)gross margin 总边际(317)gross profit 毛利润(318)gross profit percentage 毛利润百分比(319)group 公司公司(320)group accounts 公司报表H (312)high -geared 高联合杠杆 (比率 ) (313)hire purchase 租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的酬劳率I (318)ideal standard 理想标准I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间I (321)impersonal accounts 非记名帐户I (322)imprest system 定额备用制度I (323)income and expenditure account 利润和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本I (326)incremental yield 增量产出率I (327)indirect cost 间接成本I (328)indirecthours 间接小时I (329)insolvency 无力偿付I (330)intangible asset 无形财产I (331)integrated accounts 综合报表I (332)interdependency concept 关系性观点I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计I (336)internal check 内部管制I (337)internal control system 内部控制系统I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含酬劳率I (340)inventory 存货I (341)investment 投资I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已刊行股本J (345)job 定单J (346)job card 工作卡J (347)job costing 工作成本计算J (348)job sheet 工作单J (349)joint cost 联合成本J (350)joint products 联产品J (351)joint stock company 股份公司J (352)joint venture 合资经营J (353)journal 日志帐J (354)just -in-time(JIT) 合时制度J (355)jusy-in-time production 合时生产J (356)just-in-time purchasing 合时购置K (357)key factor 重点要素L (358)labour 人工(359)labour transfer note 人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book 定单均匀周期(363)letterof credit 信誉证(364)leverage 举债经营比率(365)liabilities 欠债(366)life cycle costing 寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limiting factor 限制要素(370)line -item budget 明细支出估算(371)liner programming 线性规划(372)liquid assets 变现财产L (373)liquidation 清算(374)liquidity ratios 易变现比率(375)loan 贷款(376)loan capital 借入资本(377)long range palnning 长久计划(378)lost time record 浪费时间记录(379)low geared 低联合杠杆( 比率 ) (380)lower of cost or net realizable value concept 成本或可变净价孰低观点M (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理睬计指导目标(387)management audit 管理审计(388)management buy-out 管理性购买产权(389)management by exception 例外管理原则(390)margin 边沿(391)margin of safety ration 安全边沿比率(392)margin cost 边际成本(393)margin costing 边际成本计算(394)mark -down 降低标价(395)mark -up 提升标价(396)market risk premium 市场分险赔偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比观点(400)materiality concept 重要性概念(401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司建立细则(405)merger 吞并(406)merger accounting 吞并会计(407)minority interest 少量股权(408)mixed cost 混淆成本N (409)net assets 净财产(410)net book value 净帐面价值N (411)net liquid funds 净可变现资本N (412)net margin 净边沿N (413)net present value(NPV) 净现值N (414)net profit 净利润N (415)net realizable value 可变现净值N (416)net worth 财产净值N (417)network analysis 网络剖析N (418)noise 干捞N (419)nominal account 名义帐户N (420)nominal share capital 名义股本N (421)nominal holding 代理拥有股份N (422)non -adjusting events 非调整事项N (423)non -financial performance measurement 非财务业绩计量N (424)non -intergratedaccounts 非综合报表N (425)non -liner programming 非线性规划N (426)non -voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈腐O (432)off balance sheet finance 财产欠债表外筹资O (433)offer for sale 标价销售O (434)operating budget 经营估算O (435)operating lease 经营租借O (436)operating statement 营业报表O (437)operation time 操作时间O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划O (441)opportunity cost 时机成本O (442)order 定单O (443)ordinary shares 一般股O (444)out -of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造花费O (447)overhead absorption rate 制造花费分派率O (448)overhead cost 制造花费O (449)overtrading 超出营业资本的经营Ppaid cheque 已付支票(451)paid -up share capital 认定股本parent company 母公司(453)pareto distribution 帕累托散布participating preference shares 参加优先股(455)partnership 合伙payable ledger 对付款项帐户(457)payback 回收期payments and receipts account 收入和支出报表(459)payments withheld 保留款额(460)payroll 工资单(461)payroll analysis 工资分析(462)percentage profit on turnover 利润对营业额比率(463)period cost 时期成本(464)perpetual inventory 永续盘存(465)personal account 记名帐户PEPT 项目评审法(467)petty cash account 备用金帐户petty cash voucher 备用金凭据(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限planning period 计划时期(473)policy cost 政策成本position audit 状况审计(475)post balance sheet events 资产负债表编后事项(476)practical capacity 实际生产能力(477)pre -acquisition losses 购置前损失(478)pre -acquisition profits 购置前利润(479)preference shares 优先股(480)preference creditors 优先债权人(481)preferred creditors 优先债权人(482)prepayments 预支款项(483)present value 现值prevention cost 预防成本(485)price ratio 市盈率prime cost 主要成本(487)prime entry -books of 原始分录登记薄principal budget factor 主要估算要素(489)prior charge capital 优先股(490)prior year adjustments 以前年度调整(491)priority base budgeting 优先顺序体制的预算(492)private company 个人公司(493)pro -forma invoice 预开发票problem child 问号产品(495)process costing 分步成本计算process time 加工时间(497)product cost 产品成本Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio 生家产务量比率(502)profit center 利润中心(503)profit per employee 每员工利润profit retained for the year 年度利润保存(505)profit to turnover ratio 利润对营业额比率(506)profit -volume graph 利量图(507)profitability index 盈利指数(508)programming 规划(509)project evaluation and review technique 项目评审法(510)projection 估计(511)promissory note 本票prospectus募债说明书(513)provisions for liabilities and charges 偿债和花费准备(514)prudent concept稳重性观点(515)public company公然公司purchase order 订购单(517)purchase requisition请购单(518)purchase ledger采买帐户Q(519)quality related costs质量有关成本(520)queuing time排队时间(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原资料(525)receipts and payments account 收入和支付报表(526)receivable ledger 应收款项帐户(527)redeemable shares 可赎回股份(528)redemption 赎回 (529)registered share capital 注册资本 (530)rejects 废品 R (531)relevancy concept 有关性观点(532)relevant costs 有关成本 (533)relevant range 有关范围(534)reliability concept 靠谱性观点(535)replacement price 重置价钱 (536)report 报表(537)reporting 报告(538)research cost, applied 应用性研究成本 (539)research cost, pure or basic 理论或基础研究成本(540)reserves 保存利润(541)residual income 节余利润(542)responsibility center 责任中心(543)retention money 保留款额(544)return on capital employed 运用资本报酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 利润支出(549)revenue investment 收入性投资(550)right issue 认股权刊行(551)rolling budget 滚动估算 R (552)rolling forecast 转动展望S (553)sales ledger 销售分类帐S (554)sales order 销售定单S (555)sales per employee 每员工销售额 S (556)scrap 废料 S (557)scrip issue 红股刊行 S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 S (560)selling cost 销售成本 S (561)semi -fixed cost 半固定成本S (562)semi-variable cost 半改动成本S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心S (565)service costing 服务成本计算 S (566)set-up time 安装时间(567)shadow prices 影子价钱 S (568)share 股票 S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium 股票溢价S (572)sight draft 即期汇票 S (573)single-entry book -keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间 S (576)social responsibility cost 社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement 资本根源和运用表S (579)special order costing 特别定单成本计算S (580)staff costs 员工成本S (581)standard 标准 S (582)standard accounting practice 标准会计实务S (583)standard cost 标准成本S (584)standard costing 标准成本计算S (585)standard direct labour cost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟S (588)standard performace -labour 标准人工业绩S (589)standard time 标准时间S (590)standard order 常常性定单 S (591)statement of account 营业帐单S (592)statement of affairs 财务情况表S (593)statutory body 法定实体 S (594)stock 存货 S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 清点存货 S (598)stores requisition 领料申请单S (599)strategic business unit 战略性经营单位S (600)strategic management accounting 战略管理会计 S (601)strategic planning 战略计划S (602)strategy 战略S (603)subjective classification 主体分类S (604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本 S (607)supply estimate 预算估计 S (608)supply expenditure 估算支出S (609)suspense account 暂记帐户 S (610)SWOT analysis 优点和缺点 ,时机和威迫剖析S (611)system 制度 ,系统T (612)tactical planning 策略计划 T (613)tactics 策略T (614)take -over 接收 T (615)tangible asset 有形财产 T (616)tangible fixed asset statement 有形固定财产表T (617)target cost 目标成本 T (618)terotechnology 设施综合工程学T (619)throughput accounting 生产量会计T(620)time 时间 T (621)time sheet 时间记录表T (622)total assets 总财产 T (623)total quality management 全面质量管理T (624)total stocks 存货总计T (625)trade creditors 购货客户 (应付帐款 ) T (626)trade debtors 销货客户 (应收帐款 ) T (627)trading profit and loss account 营业损益表 T (628)transfer price 转让价钱 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算均衡表 T (632)turnover 营业额U (633)uncalled share capital 未催缴股本 U (634)under capitalization 不足资本化 U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (636)uniform accounting 一致会计U (637)uniform costing 一致成本计算 U (638)unissued share capital 未刊行股本V (639)value 价值 V (640)value added 增值 V (641)value analysis 价值剖析 V (642)value for money audit 经济效益审计 V (643)variable cost 改动成本 V (644)variable cost of sales 销售的改动成本V (645)variance 差异 V (646)variance accounting 差异会计V (647)variance administrative cost 行政管理花费差异V (648)variance analysis 差异剖析V (649)variance budget 估算差异V (650)variance direct labour efficiency 直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接资料构造差异V (654)variance direct materials price 直接资料价钱差异 V (655)variance direct materials total 直接资料总差异V (656)variance directmaterial usage 直接资料用量差异V (657)variance direct material yield 直接资料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造花费耗费差异V (659)variance fixed production overhead total 固定生产性制造花费总差异V (660)variance fixed production overhead volume 固定生产性制造花费业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 营销成本差异V (664)variance operational 经营差异 V (665)variance operational price 经营价钱差异V (666)variance operation usage 经营用量差异 V (667)variance planning 计划差异 V (668)variance planning price 计划价钱差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准订正差异V (674)variance sales mix contribution 销售贡献毛益差异 V (675)variance sales mix profit 销售构造利润差异V (676)variance sales quantitycontribution 销售数目贡献毛益差异V (677)variance sales quanity profit 销售数目利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异 V (680)variance sales volume profit 销售业务量利润差异 V(681)variance selling price 销售价格差异V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency 改动生产性制造花费效率差异V (684)variance variable production overhead expenditure 改动生产性制造花费耗费差异V (685)variance variable production overhead total 改动生产性制造花费总差异V (686)virement 估算流用 V (687)vote 表决 V (688)voucher 凭据W(689)waiting time等待时间waste 废品 (料 )wasting asset 递耗费产weighted average cost of capital资本的加权均匀成本weighted average price加权均匀价钱with resource有追索权without recourse无追索权working capital运营资本(697)write -down减值Z(698)zero base budgeting零基估算zero coupon bond无息债券(700)score 破产展望计分法。

财务英语常用单词

1. 会计常用词汇accountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2．部门的称谓市场部Marketing销售部Sales Department （宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service 客服员CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply 产品调度员P S Planner3. 人员的称谓助理Assistant 秘书secretary前台接待小姐Receptionist文员clerk 会计文员为Accounting Clerk主任supervisor经理Manager总经理GM General Manager总监Director 总会计师Finance Controller高级Senior 高级经理为Senior Manager一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计常用词入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost服务台常用词汇management 经营、管理market price 市价cashier's desk 兑换处coin 硬币accounting desk 帐务处checkout time 退房时间voucher 证件price list 价目表check, cheque 支票sign (动)签字interest 利息form 表格reservation 预订reception desk 接待处tip 小费reservation desk 预订处luggage office 行李房…per thousand 千分之…spare (形)多余的postpone (动)延期cancel (动)取消trxdyeller's cheque 旅行支票pay (动)付款fill (动)填写administration 管理、经营note 纸币registration desk 入宿登记处lobby 前厅luggage rack 行李架visit card 名片identification card 身份证rate of exchange 兑换率conversion rate 换算率charge (动)收费bill 帐单change money 换钱procedure 手续、程序information desk 问询处luggage label 行李标签overbooking 超额订房…per cent 百分之…reasonable (形)合理的cash (动)兑换keep (动)保留、保存bank draft 汇票accept (动)接受procedure fee 手续费fill in the form 填表。

财务相关词汇

财务常用英语词汇
其他负债
Other liabilities other ['ʌðə] liability [laiə'biliti]
财务常用英语词汇
所有者权益
Owners' equity owner ['əunə] n. 拥有者, 所有人,所有者, 物主, 业主 equity ['ekwiti] n. 公平, 公正,权益, 产权
财务常用英语词汇
财务常用英语词汇
财政、金融
Finance [fai'næns] n. 财务, 财政, 金融
财务常用英语词汇
财务部
Financial department financial [fai'nænʃəl] a. 财政的, 金融的,财务的 department [di'pɑ:tmənt] n. 部门, 系, 机关
财务常用英语词汇
成本价格
Cost price cost [kɒst] price [prais] n. 价格, 代价, 价值
财务常用英语词汇
流动资产
Current assets current ['kʌrənt] n. 涌流, 趋势, 流 a. 流通的, 现在的, 当前的, 流行的,流动的, 本期(年,月)的 assets ['æsets] n. 财产, 资产
应付工资
Accrued payroll Accrued [ə'kru:d] adj. 应计的 payroll ['peirəul ] n. 工资名单, 饷金名单, 发放的工资总额
财务常用英语词汇
应交税金
Taxes payable tax [tæks] n. 税, 税款, 重负, 会费 payable ['peiəbl]

财务词汇

Coupon rate 孳息率；票息Accounts payable 应付帐款Accounts receivable 应收帐款Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Affiliated company 关联公司；联营公司Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alternative investment 另类投资Amortization 摊销Annualized 年度化；按年计Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm's length transaction 公平交易Articles of Association 公司章程；组织细则Assignment method 转让方法；指定分配方法Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Balance sheet 资产负债表Bankruptcy 破产Base day 基准日Base rate 基准利率Bearer 持票人Benchmark 比较基准Beneficiary 受益人Block trade 大额交易；大宗买卖Board of directors 董事会Bonds 债券，债票Bonus issue 派送红股Book value 帐面值Bookbuilding 建立投资者购股意愿档案Bottom line 底线；最低限度Bottom-up 由下而上(方法)Bounced cheque 空头支票Break-up fees 破除协议费用Break-up valuation 破产清理价值评估Breakeven point 收支平衡点Business day 营业日Buy-back 回购By-law 细则；组织章程CAGR 复合年增长率Call option 认购期权Call protection/provision 赎回保障/条款Call warrant 认购认股权证Cap 上限Capacity 生产能力；产能CAPEX 资本支出Capital base 资本金；资本基楚Capital expenditure 资本支出Capital markets 资本市场；资金市场Capital raising 融资；筹集资金Cash-settled warrant 现金认股权证Cash flow 现金流量CD 存款证Ceiling 上限Ceiling-floor agreement 上下限协议Certificate of deposit 存款证Certificate of incumbency 公司授权/委任书China Development Bank (中国) 国家开发银行Co-manager 副承销商Commercial loan 商业贷款Commercial paper 商业票据Company finance 公司融资公司财务Constituent stock 成分股Cost 成本Cost overrun loans 成本垫支贷款Counsel's opinion 法律顾问意见书Counterparty credit exposure 对手的信贷风险Coupon 票息；券息Credit rating 信用评级；信贷评级Customs & usages 惯例和用法Custodian 保管机构；托管人Cyclicality 周期Day count 日算Debt equity ratio 债资比率；股本负债率Default fine 违约罚金Defaulting 违约；不履行义务Derivatives 派生产品；衍生产品；衍生金融投资工具Dishonoured cheque 空头支票Dividend 股息E-commerce 电子商务E-tailers 网上零售商Engagement letter 委托书Equity, Equities 股本，股权，股票Face value 面值Financial Advisor 财务顾问；融资顾问Financial Business Operation Permit 经营金融业务许可证Fixed income 固定收益；定息债券Floor 下限Futures 期货FX 外汇Gross profit 毛利润Gross spread 总差额Hedge Fund 对冲基金；套保基金Hedging 对冲; 套保Indemnification 赔偿Indicative price 指示性价格Intangible asset 无形资产Intellectual property (IP) 知识产权Issued (and outstanding) shares 已发行股票Issuer 发行人Joint account 联名帐户；共同帐户Joint and several liabilities 共同及连带责任Joint venture 合营企业；合资企业Junior mortgage 次级按揭L/C 信用状Legal persons shares 法人股Lien 扣押；扣押权；留置权Notes receivable 应收票据NPLs 不良贷款；逾放款；到期未能偿还贷款Outsourcing 外包；外判Over Draft 帐户透支Overhead cost 间接成本Owned fund/own funds 自有资金Par 票面值Performing loan 良好贷款Pre-emptive right 优先权；先买权Preference shares 优先股Principal 本金Project approval 立项Promissory note 本票Prospectus 招股书；发售说明书Rating 评级Raw materials 原材料Real Estate Investment Trusts 不动产投资信托公司Realized interest rate 实现利率Recapitalization 资本重组；再资本化Recourse 追索权Redeem/redemption 赎回Refinery 提炼Registration statement 登记声明Securities 证券Settlement 交割；结算clearly-established ownership 产权清晰debt to equity 债转股sell off 变现pay-in slip 存款单a deposit form 存款单deposit receipt 存款收据certificate of deposit 存单principal 本金endorser 背书人to cash 兑现bank statement 对帐单an application form 申请单。

经济与财务英语词汇大全

经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。

会计100个经典术语

会计100个经典术语1. 财务报表：用于汇报公司财务状况和经营绩效的文件，包括资产负债表、利润表和现金流量表。

2. 资产负债表：反映公司在特定日期的资产、负债和股东权益的表格。

3. 利润表：反映公司在特定期间内的收入、成本和利润的表格。

4. 现金流量表：反映公司在特定期间内现金流入和流出的表格。

5. 财务比率：用于衡量公司财务状况和经营绩效的指标，例如流动比率、偿债能力比率和盈利能力比率。

6. 应收账款：公司出售产品或提供服务后尚未收到的款项。

7. 应付账款：公司购买产品或接受服务后尚未支付的款项。

8. 折旧：用于衡量资产价值减少的会计方法，通常应用于固定资产。

9. 摊销：用于分摊资产成本的会计方法，通常应用于无形资产。

10. 预付款项：公司提前支付的款项，通常用于购买产品或接受服务。

11. 固定资产：公司长期持有的物理资产，例如土地、建筑和设备。

12. 无形资产：公司持有的非物质资产，例如专利、商标和版权。

13. 股东权益：公司的净资产，包括股本和留存收益。

14. 资本开支：用于购买或改善资产的支出，通常是长期性的投资。

15. 营业成本：用于生产和销售产品或提供服务的直接和间接成本。

16. 销售收入：公司通过销售产品或提供服务获得的收入。

17. 税前利润：公司在税收和利息等费用扣除前的利润。

18. 税后利润：公司在税收和利息等费用扣除后的利润。

19. 现金流量：公司在特定期间内实际收到和支付的现金。

20. 现金流入：公司收到的现金，包括销售收入和融资活动所得。

21. 现金流出：公司支付的现金，包括购买成本和支付债务。

22. 财务分析：通过对财务数据进行分析，评估公司的财务状况和经营绩效。

23. 会计准则：规定财务报告准则和方法的规则和原则。

24. 净利润：公司在特定期间内的总收入减去总成本和费用后的利润。

25. 会计周期：用于编制财务报表的特定期间，通常是一年。

26. 财务审计：对公司财务报表进行独立和全面的检查和评估。

会计100个经典术语

会计100个经典术语1. 资产(Assets)：企业拥有的资源，包括现金、应收账款、固定资产等。

2. 负债 (Liabilities)：企业所欠的债务，包括应付账款、贷款等。

3. 所有者权益 (Owner's equity)：企业所有者对企业的投资，等于资产减去负债。

4. 收入 (Revenue)：企业从销售产品或提供服务中获得的金钱。

5. 成本 (Cost)：企业从生产产品或提供服务中发生的费用。

6. 费用 (Expense)：企业在日常运营中发生的费用，如租金、工资等。

7. 利润 (Profit)：企业收入减去成本和费用后的剩余金额。

8. 财务报表(Financial statements)：反映企业财务状况和经营业绩的报告，包括资产负债表、利润表、现金流量表等。

9. 会计准则(Accounting standards)：规范会计信息披露和报告的准则和原则。

10. 会计周期 (Accounting period)：用于编制财务报表的一段时间，通常为一年。

11. 会计师 (Accountant)：从事会计工作的专业人士。

12. 现金流量 (Cash flow)：企业现金流入和流出的量，用于评估企业的偿付能力。

13. 应收账款(Accounts receivable)：企业向客户出售产品或提供服务后未收到的款项。

14. 应付账款(Accounts payable)：企业购买商品或接受服务后尚未支付的款项。

15. 固定资产 (Fixed assets)：企业长期持有和使用的资产，如土地、建筑物、机器设备等。

16. 折旧 (Depreciation)：固定资产在使用过程中价值的减少。

17. 净利润 (Net profit)：企业收入减去成本、费用和税费后的剩余金额。

18. 资本 (Capital)：企业所有者投入企业的资金。

19. 市场价格 (Market value)：资产或负债的估计现值。

常用财务词汇

Chapter 1account 账户account payable 应付账款annual report 年度报告assets 资产audit 审计auditor’s opinion 审计意见书balance sheet 资产负债表balance sheet equation 资产负债表等式capital 资本capital stock certificate 股本证明书certified public accountant(CPA) 注册会计师common stock 普通股compound entry 复合分录corporation 公司creditor 债权人debtor 债务人entity 主体（会计主体）financial accounting 财务会计GAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书inventory 存货liabilities负债limited liability 有限责任management accounting 管理会计notes payable 应付票据open account ①未清账；②赊账，指赊购和记账交易owners’ equity 所有者权益paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 票面价值privately accounting 企业会计privately owned 私有公司public accounting 公共会计publicly owned 国有企业reliability 可靠性shareholders’ equity 股东权益sole proprietorship 独资企业stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockhol ders’ equity 股东权益transaction 交易Chapter 2Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回depreciation 折旧earnings 收益（利润）expenses费用Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会FASB Statement 财务会计委员会公告fiscal year ①会计年度（财务年度）；②财政年度income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会matching 配比原则net income 净利润operating cycle 营业周期operating statement 营业报表period costs 期间费用product costs 制造成本profit 利润P&L statement 损益表recognition 确认reinvested earnings 留存收益results of operations 损益表retained earnings 留存收益retained income留存收益revenue 收入sales 销售额sales revenue 销售收入Securities and Exchange Commission (SEC)（美国）证券交易委员会statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表Chapter 3accumulated depreciation 累计折旧allowance for depreciation 折旧备抵账户balance 余额book of original entry 原始分录账簿book value 账面价值carrying amount 账面价值carrying value 账面价值charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准credit 贷方cross-referencing 对照检录data processing 数据处理过程debit 借方double-entry system 复式记账系统general journal 普通日记账general ledger 总分类账going concern convention 持续经营惯例journal entry 日记账分录journalizing 记录日记账keying of entries 分录锁定ledger 分类账materiality convention 重要性惯例net book value 账面净值posting 过账simple entry 简单分录source document 原始凭证T-account T-型账户trial balance 试算平衡表Chapter 4account FORMat 账户格式accrue 应计adjusting entries 调整分录adjustment 调整classified balance sheet 分类资产负债表current assets 流动资产current liabilities 流动负债current ratio 流动比率deferred credit 递延贷项deferred revenue 递延收入explicit transactions 明计交易gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率implicit transactions 内含成本multiple-step income statement 多步式利润表operating income 营业收益operating profit营业利润pretax income 税前收益profitability evaluation 获利能力评估report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率single-step income statement 单步式利润表solvency 偿债能力unearned revenue 未实现收入（预收账款）working capital 营运资本working capital ratio 营运资本比率Chapter 5accounting cycle 会计循环auditor 审计师Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率debenturedebt-to-equity ratiodebt-to-total-assets ratio discount amortization discount on bondsdiscount rateseffective-interest amortization effective interest rateface amountfinancing leasefuture valueimplicit interestimputed interestimputed interest rate interestinterest-coverage ratio interest periodinterest rateleaseline of creditlong-term-debt-to=total-capital ratio long-term liabilitiesmarket ratemortgage bondnominal interest rateoperating leaseother postretirement benefitspar valuepensionspremium on bondspresent valueprincipalprivate placementpromissory noteprotective covenantregistered instrumentsimple interestsinking fundsinking fund bondsstated ratesubordinated debenturestrust indentureunderwritersunregistered instrumentunsubordinated debentureyield to maturityclosing entries 结账分录closing the books 结账comparative financial statement 比较财务报表permanent account 永久账户reversing entries 回转分录special journals 特种日记账temporary accounts 临时账户working paper 工作表work sheet 工作底稿Chapter 6accounts receivable 应收账款accounts receivable turnover 应收账款周转率aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法average collection period 平均收账期bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用cash discounts 现金折扣cash equivalents 现金等价物compensating balances 补偿性存款额days to collect account receivable 应收账款收回天数gross sales 销售收入总额net sales 销售净额percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法Chapter 7conservatism 稳健性，保守性consistency 一致性cost of goods available for salecost valuation 成本计价finished goods inventory 产成品存货first-in, first-out(FIFO) 先进先出F.O.B. destinationF.O.B. shipping pointfreight in 运入运费freight out 运出运费gross profit test 毛利测试法holding gain 资产置存收益inventory profit 存货利润，存货盈利inventory shrinkageinventory turnover 存货周转率inward transportation 运入运费last-in, first-out(LIFO) 后进先出LIFO incrementLIFO layer后进先出存货层次LIFO reservelower-of-cost-or-market method(LCM) 成本与市价孰低periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点raw material inventory 原材料存货replacement cost 重置成本retailer 零售商specific identification method 个别鉴定法weighted-average cost 加权平均成本wholesaler 批发商work in process inventory 在制品write-down 减值Chapter 8accounting system 会计系统audit committee 审计委员会bank reconciliation 银行对账单consignment 寄销cutoff error 截止错误，截账误差Foreign Corrupt Practices Act 反国外行贿法案general controls 一般控制input controls 输入控制internal control 内部控制imprest basis 定额备用金制management reports 管理报告output controls 输出控制processing controls 过程控制retail inventory method 零售价盘存法retail method 零售法Chapter 9accelerated depreciation 加速折旧amortization 摊销basket purchase 一揽子采购betterment 改造投资，改造工程投资capital improvement 资本改造支出capitalized 资本化copyright 版权deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表disposal value 残值double-declining-balance depreciation (DDB) 双倍余额递减法economic life 经济寿命expenditures 支出fixed assets 固定资产franchises 特许经营权，专营权goodwill 商誉improvement 改造投资intangible assets 无形资产leasehold 租赁权leasehold improvement 租赁资产改良投资licenses 许可（证）long-lived assets 长期资产patents 专利权plant assets 固定资产residual value 剩余价值salvage value 残值scrap value 废料价值straight-line depreciation 直线折旧tangible assets 有形资产terminal value 终值trademarks 商标unit depreciation 单件折旧useful life 使用寿命Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率debenturedebt-to-equity ratiodebt-to-total-assets ratio discount amortizationdiscount on bondsdiscount rateseffective-interest amortization effective interest rateface amountfinancing leasefuture valueimplicit interestimputed interestimputed interest rateinterestinterest-coverage ratiointerest periodinterest rateleaseline of creditlong-term-debt-to=total-capital ratio long-term liabilitiesmarket ratemortgage bondnominal interest rateoperating leaseother postretirement benefitspar valuepensionspremium on bondspresent valueprincipalprivate placementpromissory noteprotective covenantregistered instrumentsimple interestsinking fundsinking fund bonds stated rate subordinated debentures trust indenture underwriters unregistered instrument unsubordinated debenture yield to maturity。

(财务会计)常见会计英语词汇

会计常用词汇（一）一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇（二）accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows会计常用词汇（三）二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs会计常用词汇（五）五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

财会专业词汇

会计专业词汇1.business activities 商业活动2.monetary unit 货币单元3.accounting reports 会计报告4.financial statements 财务报表5.accounting expertise 会计专业知识6.accounting elements 会计要素7.acquisition cost 购置成本8.economic businesses 经济业务9.primitive cost 原始成本10.s hare and transfer cost 分摊和转移成本11.s tate policy 国策12.a ctual cost 实际成本13.a ccounting information 会计信息14.M atching Principle 收支对应原则15.i ncome statement 损益表，利润表16.A ccounting object 会计对象17.T he Materiality Principle 重要性原则18.n et income 净收益，收益净额19.d epreciation 折旧20.c apital expenditure 资本支出21.S ubstance Over Form 实质重于形式22.t he cash flow statement 现金流量表23.a ccounting practices 会计实务24.f inancial position 财务状况25.a fiscal year-end 一个财政年度26.a ccounting measurement 会计计量27.p roprietorship 所有权28.r evenue expenditure 营业支出/收益性支出29.u nit-of-measure assumption 货币计量假设30.s eparate entity 独立实体31.m odern business 现代企业32.t ransaction 交易，经济业务33.s tockholder 股东34.i nvestor 投资者35.f inancial data 财务数据36.a ccounting process 会计过程，会计处理方法37.d ecision making 决策38.a uditing 审计39.r eorganization 重组40.r egulator 监管者，管理者41.e xpansion 扩张42.o mission 疏忽，遗漏；销蚀43.m isstatement 虚假声明44.q uantitative data 定量数据45.t ime-period/accounting period 时期；会计分期46.c hronological log 时间日志47.b alance sheet 资产负债表48.p ractitioners of accounting 会计从业人员49.m erchandise inventory 库存商品50.r andomness 随机51.d isclosed 披露52.c apitalization 资本化53.d eduction 扣除；推论54.c ost of sales 销售成本55.f iled away 归档56.t he chain of custody 监管链57.b ank statement 银行结单58.i ndividual item 个别项目59.A chart of accounts (COA) 会计科目表ASSETS 资产60.C ash 现金61.A ccounts Receivable 应收账款62.A llowance for Doubtful Accounts坏账准备63.N otes Receivable 应收票据64.I nterest Receivable 应收利息65.F ixed assets 固定资产66.A ccumulated depreciation 累计折旧LIABILITIES 负债67.A ccounts Payable 应付账款68.N otes Payable 应付票据69.S alaries Payable 应付薪金70.R ent Payable 应付租金71.I nterest Payable 应付利息72.U nearned Revenue 非劳动收入OWNER'S EQUITY 所有者权益73.C apital 资本74.D rawing 提款REVENUES 收入75.S ervice Revenue 服务收入76.I nterest Income 利息收入77.R evenue from operations 营业收入EXPENSES 支出78．Rent Expense 租金费79.Salaries Expense 工资费用80.Supplies Expense 物资费用81.Utilities Expense 公用事业费用82.Interest Expense 利息费用83.Double-entry Bookkeeping System 复式簿记84.Ledgers 分类账85.general ledger 总分类账86.subsidiary ledger 明细分类账87.Invoice register 发票登记簿88.Cash disbursements 现金支出89.accounting equation 会计等式90．multi-national company 跨国公司91.inventory 存货清单92.operating result 经营成果93．paper trail 能证明某人活动的纸质文件94.invoice 发票95.merchandise 商品96.receiving ticket 收据97.deposit slip 存款单98.purchase order 订单99.employee time card 员工考勤卡100.profit and loss 盈亏101.registration party 登记方102.debit 借（方）103.credit 贷（方）104.two-column 两栏式105.debit balance 借方余额106.public company 上市公司107.advertising expense 广告费108．financial statement metrics 财务报表指标109.entries 会计分录110.listing 登记、编表、列入清单111.subsidiary journal 辅助日记账（特种日记账）112.sales register 销售登记簿113.Sales journal 销售日记账114.on credit 赊账115.Cash receipts journal 现金收入日记账116.Purchase journal 购货日记账117.Cash disbursements journal 现金支出日记账118.Adjusting entry 调整分录119.book value 账面价值（面值）120.Accrual accounting 权责发生制121.cash basis accounting 收付实现制122、adjusting trial balance 调整后试算平衡表123、after-closing trial balance 结转后试算平衡表124、book value 账面价值（面值）125、closing entries 结转分录126、useful life 可使用年限127、worksheet 工作底稿128、cash equivalents 现金等价物129、cash on hand 库存现金130、deposit in bank accounts 银行存款131、liquidity 流动性132、demand deposit accounts 活期存款账户133、saving accounts 储蓄账户(属于定期存款的一种) 134、money order 汇票135、cashier’s check 银行本票136、certified check 保付支票137、segregation of duties 职责分离138、disbursement 支出139、internal control 内部控制140、bank statement 银行对账单141、bank vault 银行金库（保险库）142、bank reconciliation 银行存款余额调节表143、deposit in transit 在途存款144、NSF check（not sufficient fund）存款余额不足145、outstanding check 未兑付的支票146、overdraft 透支147、petty cash 备用金148、custodian 保管人149、voucher 凭单150、reimburse 补足151、imprest system 定额备用金制度152、replenish petty cash 补充备用金153、time deposits 定期存款154、demand deposits 活期存款155、idle cash 闲置现金156、cash management 现金管理157、credit sale 赊销158、on credit 赊账159、contra asset account 资产备抵账户160、bad debts 坏账161、allowance method 备抵法162、direct write-off method 直接核销法163、write off 冲销, 核销164、allowance for doubtful account 坏账准备165、percent of sales method 销售百分比法166、accounts receivable method 应收账款法167、percent of accounts receivable method 应收账款余额百分比法168、aging of accounts receivable method 应收账款账龄分析法169、notes receivable 应收票据170、promissory note 本票171、maturity date 到期日172、principal of the note 票据的本金173、honored Note 到期能如期兑换的票据174、dishonored Note 到期不能如期兑换的票据175、factoring fee 贴现的费用176、maturity date of a note 票据到期日177、cost of goods sold (COGS) 销售商品的成本178、perpetual system 永续盘存制179、periodic system 定期盘存制180、trade discount 商业折扣181、purchase discounts 采购折扣182、credit terms 信用条款183、credit period 信用期间184、cash discount 现金折扣185、purchase returns and allowances 购买退回和折让186、FOB destination 到岸交货187、FOB shipping point 离岸交货188、sales returns and allowances 销售退回和折让189、goods in transit 运输途中的商品190、goods on consignment 委托代销商品191、goods that are damaged or obsolete 损毁和陈旧的商品192、consignee 受托方193、consignor 委托方194、specific identification 个别计价法195、first-in, first-out (FIFO) 先进先出法196、last-in, first-out (LIFO) 后进先出法197、weighted average 加权平均法198、lower of cost or market (LCM) 成本与市价孰低法199、current replacement cost 现行替代成本200、net realizable value 可变现净值201、cost flow assumptions 成本流转假设202、wholesale market 批发市场203、retail market 零售市场204、duties 关税205、trade discounts 商业折扣206、list price 标价207、purchase discounts 购买折扣208、discount period 折扣期209、sales discounts 销售折扣210、gross method 总价法211、net method 净价法212、transportation cost 运输成本213、accelerated depreciation method 加速折旧法214、amortization 摊销215、betterment 改善、改良216、capital expenditures 资本性支出217、copyright 版权218、declining-balance method 双倍余额递减法219、depreciation 折旧220、discarding plant assets 固定资产的报废221、franchises and licenses 特许经营权、专营权222、goodwill 商誉223、impairment 减值224、intangible assets 无形资产225、lump-sum purchase 一揽子购买226、land improvement 土地改良227、leasehold 租赁228、leasehold improvement 租赁资产改良229、lessee 承租人230、lessor 出租人231、limited life 有限的使用寿命232、ordinary repairs 日常修理233、patent 专利234、plant assets 固定资产235、revenue expenditures 收益性支出236、salvage value 残值237、straight-line depreciation 直线法折旧238、trade mark or trade name 商标权239、units of production depreciation 生产总量法折旧240、depletion 折耗241、surveying cost 勘探成本242、standing timber 建筑用材料243、oil and gas reserves 石油和天然气储备244、mineral deposits 矿藏245、thermal energy sources 热能源246、available-for-sale (AFS) securities 可供出售的金融资产247、amortized cost 成本摊销248、bond 债券249、consolidated financial statements 合并财务报表250、cost method 成本法251、debt and equity securities 债权投资和股权投资252、effective interest 实际利息253、exert 产生（影响），行使（职权）254、equity method 权益法255、equity securities with controlling influence 具有控制的权益投资256、equity securities with significant influence 具有重大影响的权益投资257、fair value 公平价格258、held-to-maturity (HTM) securities 持有至到期投资259、investor 投资方260、investee 被投资方261、investment portfolio 投资组合262、investment in debt securities 债务证券投资263、long-term investments 长期投资264、long-term investments in equity securities 长期股权投资265、nominal rate of interest 名义（票面）利率266、parent company 母公司267、premium and discount 溢价和折价268、short-term investments 短期投资269、subsidiary company 子公司270、significant influence 重大影响271、trading securities 交易性证券272、unrealized gain (loss) 未实现的利润或损失273、current liabilities 流动负债274、long-term liabilities 非流动负债（长期负债）275、sales tax payable 销售税金276、payroll liabilities 应付工资（薪酬）277、payroll deductions 薪酬扣款278、unemployment taxes 失业税279、FICA tax 联邦社会保险税280、estimated liabilities 预计负债281、contingent Liabilities 或有负债282、warranty 产品质量保证283、pending litigation 未决诉讼284、guarantees of indebtedness 债务担保285、natural disasters 自然灾害286、term bonds and serial bonds 定期债券与不定期债券287、unregistered bonds and registered bonds 无记名债券和记名债券288、secured bonds and unsecured bonds 有担保债券和去担保债券289、convertible bonds 可转换公司债券290、callable bonds 可赎回公司债券291、bond payable 应付债券292、market rate 市场利率293、contract rate 票面利率294、Issuing bonds at par 债券平价发行295、bond discount or premium 债券折价或溢价296、bond retirement 债券偿还297、maturity 到期298、installment note 分期付款票据299、mortgage notes and bonds 抵押票据和抵押债券300、straight-line amortization method. 直线摊销法301、effective interest amortization 实际利率摊销法302、corporation 股份公司303、stockholders' equity 股东权益304、authorized stock 核定股本305、par value stock 有面值股票306、no-par value stock 无面值股票307、stated value stock 设定面值股票308、retained earnings 留存收益309、paid-in capital 实收资本310、common stock 普通股311、preferred stock 优先股312、treasury stock 库存股票313、reissuing 重新发行314、retiring stock 股票注销315、cumulative preferred stocks 积累优先股316、market value per share 每股市价317、premium in stock 股票溢价318、stated dividend 固定股利319、horizontal analysis 水平分析320、vertical analysis 垂直分析321、solvency 偿债能力322、working capital 营运资本323、current ratio 流动比率324、acid-test ratio 速动比率325、accounts receivable turnover 应收账款周转率326、inventory turnover 存货周转率327、debt-to-equity ratio 负债与股东权益比率328、times interest earned 利息保障倍数329、profit margin 边际利润率330、return on total assets 总资产收益率331、return on common stockholders’equity 股东权益收益率332、price-earnings ratio 市盈率333、dividend yield 股利收益率334、total asset turnover 总资产周转率335、audit 审计336、CPA 注册会计师337、assurance 可信性保证338、audit of financial statements 财务报表审计339、agreed-upon procedures 执行商定程序340、compilation 编制341、high levels of assurance 高保证水平342、moderate levels of assurance 中等保证水平343、credibility 可信性、可信程序344、reliability 可靠性、可靠程序345、relevance 相关、相关性346、continuing professional education(CPE) 职业后续教育347、A uniform CPA examination 统一注册会计师考试348、professional skepticism 职业谨慎349、objectivity 客观，客观性350、professional competence 专业胜任能力351、Senior/CPA-in-charge 项目经理352、audit engagement letter 业务约定书353、recurring audit 连续审计、常年审计354、materiality 重要性355、exceed the materiality level 超过重要性水平356、approach the materiality level 接近重要性水平357、an acceptably low level 可接受的低水平358、the overall financial statement level and in related 财务报表层面和359、account balances and transaction levels 相关账户、交易层面360、misstatements or omissions 错报或漏报361、aggregate 累计362、subsequent events 期后事项363、contingencies 或有事项364、audit risk 审计风险365、inherent risk 固有风险366、control risk 控制风险367、detection risk 检查风险368、inappropriate audit opinion 不恰当的审计意见369、material misstatement 重大错报370、analytical procedures risk 风险性测试风险371、substantive tests of the detail risk 细节测试风险372、tolerable misstatement 可容忍错报373、the combined level of inherent and control risks 固有风险和控制风险的综合水平374、the acceptable of detection risk 可接受的检查风险375、planned assessed level of control risk 计划评估的控制风险376、audit evidence 审计证据377、tests of control 控制测试378、substantive procedure 实质性程序379、sufficiency of audit evidence 审计证据的充分性380、appropriateness of audit evidence 审计证据的恰当性381、assertions 认定382、existence or occurrence 存在或发生383、completeness 完整性384、audit sampling 审计抽样385、error 错误386、anomalous error 偶发性错误387、expected error 预期误差388、population 总体389、sampling risk 抽样风险390、non-sampling risk 非抽样风险391、sampling unit 抽样单位392、statistical sampling 统计抽样393、exercise professional judgment 做出专业判断394、business risks(of the client) 经营风险395、management response thereto 管理当局的对策396、appropriateness 适当性397、accounting estimate 会计估计398、coordination 协调399、review 复核400、error 错误401、fraud 舞弊402、internal audit personnel, internal audit's 内部审计人员403、internal audit reports 内部审计报告404、adequate accounting and internal control system 适当的会计和内部控制系统405、accounting system 会计系统406、internal control system 内部控制系统407、control environment 控制环境408、control procedure 控制程序409、compliance test 符合性程序410、test of contro 控制测试411、walk-through test 穿行测试412、management letter 管理建议书413、material weakness in internal control 内部控制的重大缺陷414、risk assessment 风险评估415、control activities 控制活动416、information 信息417、communication 沟通418、monitoring 监督419、audit report 审计报告420、the truthfulness of the audit report 审计报告的真实性421、the legitimacy of the audit report 审计报告的合法性422、entity 被审计单位、客户423、addressee of the audit report 审计报告的收件人424、unqualified opinion 无保留意见425、qualified opinion 保留意见426、disclaimer of opinion 无法表示意见427、adverse opinion 否定意见428、introductory paragraph 引言段429、scope paragraph 范围段430、opinion paragraph 意见段431、explanatory paragraph 说明段432、material 重要433、professional language 专业术语434、scope limitation 范围限制435、unadjusted events 未调整事项436、adequately disclosed 适当披露437、the extent of impact on the financial statements 对会计报表反映的影响程序438、audit report on special purpose engagements 特殊目的的审计报告。

会计100个经典术语

会计100个经典术语1. 资产 (Assets)2. 负债 (Liabilities)3. 所有者权益 (Owner's Equity)4. 收入 (Revenue)5. 成本 (Cost)6. 费用 (Expense)7. 利润 (Profit)8. 损失 (Loss)9. 资产负债表 (Balance Sheet)10. 利润表 (Income Statement)11. 现金流量表 (Cash Flow Statement)12. 会计准则 (Accounting Standards)13. 会计周期 (Accounting Period)14. 会计师 (Accountant)15. 会计政策 (Accounting Policy)16. 应收账款 (Accounts Receivable)17. 应付账款 (Accounts Payable)18. 固定资产 (Fixed Assets)19. 流动资产 (Current Assets)20. 非流动资产 (Non-current Assets)21. 流动负债 (Current Liabilities)22. 非流动负债 (Non-current Liabilities)23. 净资产 (Net Assets)24. 财务报表 (Financial Statements)25. 会计核算 (Accounting Entries)26. 会计凭证 (Accounting Vouchers)27. 折旧 (Depreciation)28. 摊销 (Amortization)29. 财务分析 (Financial Analysis)30. 资产负债率 (Debt-to-Asset Ratio)31. 流动比率 (Current Ratio)32. 速动比率 (Quick Ratio)33. 库存周转率 (Inventory Turnover Ratio)34. 资产周转率 (Asset Turnover Ratio)35. 财务杠杆 (Financial Leverage)36. 费用率 (Expense Ratio)37. 毛利率 (Gross Margin)38. 净利率 (Net Profit Margin)39. 资本回报率 (Return on Capital)40. 货币资金 (Cash and Cash Equivalents)41. 存货 (Inventory)42. 预付款项 (Prepaid Expenses)43. 预收账款 (Advance Payments)44. 长期负债 (Long-term Liabilities)45. 股东权益 (Shareholder's Equity)46. 借方 (Debit)47. 贷方 (Credit)48. 冲销 (Reversal)49. 会计周期末调整 (Year-end Adjustments)50. 费用分配 (Expense Allocation)51. 现金流量 (Cash Flow)52. 投资回报率 (Return on Investment)53. 公允价值 (Fair Value)54. 非货币交换 (Non-monetary Exchange)55. 税前利润 (Pre-tax Profit)56. 税后利润 (Post-tax Profit)57. 会计估计 (Accounting Estimates)58. 会计政策变更 (Accounting Policy Change)59. 经济利益 (Economic Benefits)60. 盈余公积 (Surplus Reserves)61. 应纳税所得额 (Taxable Income)62. 递延所得税资产 (Deferred Tax Assets)63. 递延所得税负债 (Deferred Tax Liabilities)64. 原始成本 (Historical Cost)65. 公允价值计量 (Fair Value Measurement)66. 资本支出 (Capital Expenditure)67. 资本结构 (Capital Structure)68. 净现金流量 (Net Cash Flow)69. 现金流量配比 (Cash Flow Matching)70. 现金流量敏感性 (Cash Flow Sensitivity)71. 会计信息系统 (Accounting Information System)72. 现金流量分析 (Cash Flow Analysis)73. 利息费用 (Interest Expense)74. 资本回报率 (Return on Equity)75. 资本成本 (Cost of Capital)76. 净现值 (Net Present Value)77. 内部收益率 (Internal Rate of Return)78. 风险管理 (Risk Management)79. 资产管理 (Asset Management)80. 财务报表分析 (Financial Statement Analysis)81. 会计记录 (Accounting Records)82. 会计原则 (Accounting Principles)83. 财务报表分析 (Financial Statement Analysis)84. 会计期间 (Accounting Period)85. 会计师事务所 (Accounting Firm)86. 会计政策变更 (Accounting Policy Change)87. 会计信息披露 (Accounting Disclosure)88. 经济事项 (Economic Events)89. 财务报表分析 (Financial Statement Analysis)90. 财务风险 (Financial Risk)91. 财务报表分析 (Financial Statement Analysis)92. 会计估计 (Accounting Estimate)93. 经济利益 (Economic Benefit)94. 财务报表分析 (Financial Statement Analysis)95. 会计周期 (Accounting Cycle)96. 资产负债表 (Balance Sheet)97. 利润表 (Income Statement)98. 现金流量表 (Cash Flow Statement)99. 会计准则 (Accounting Standards)100. 会计主体 (Accounting Entity)。

最常用财务会计词汇

常用词汇Acquire = get = buyDisburse = pay ( disburse cash) 支付，支出Collect (collect cash) distributer 销售者、批发商Full credit 全部金额balance 余额Income = profit = earnings 利润Revenues = sales 收入expense 费用Open account = on credit 赊账Purchase on credit 赊购Sale on credit 赊销Purchase for cash plus credit 部分付现的赊购Return of inventory 退货Creditor 债权人：借钱出去的人或者实体Payment to creditor 向债权人付款Debtor 债务人：欠钱的人或者实体Collection from debtor 收回债务人欠款A assets 资产L liabilities 负债OE owner’s equity 所有者权益（相对独资企业、合资企业而言）SE stockholder’s equity 所有者权益（相对公司而言）AR accounts receivable 应收账款NR notes receivable 应收票据Inv inventory = merchandise 存货equ equipment 设备PR prepaid rent 预付租金PI prepaid insurance 预付保险费AP accounts payable 应付账款NP notes payable 应付票据PC paid-in capital 实收资本RI retained income 收存收益。

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序号
名词
1 留存收益
2 盈余公积金
3 未分配利润
4
利润分配顺序
5
红利
6 或有负债
7 其他应收款 8 其他应付款
解释
公司在经营过程中所创造的，但由于公司经营发展的需要或法定的原因等，没有分配给所有者而留存在公司的盈利。留存收益是指企业从历年实现的利润中提取或留存于企业的内部积累，它来源于企业的生产经营活动所实现的净利润，包括企业的盈余公积金和未分配利润两个部分，其中盈余公积金是有特定用途的累积盈余，未分配利润是没有指定用途的累积盈余。 1 法定公积金按照净利润（减弥补以前年度亏损）的10%提取（非公司制企业也可按照超过10%的比例提取），法定公积金累计额已达注册资本的50%时可以不再提取。 2 任意盈余公积主要是公司制企业按照股东会的决议提取，其他企业也可根据需要提取任意盈余公积。企业实现的净利润经过弥补亏损、提取盈余公积和向投资者分配利润后留存在企业的、历年结存的利润。是企业所有者权益的组成部分。
企业在商品交易业务以外发生的应付和暂收款项。指企业除应付票据、应付账款、应付工资、应付利润等以外的应付、暂收其他位或个人的款项。
提取法定公积金→提取任意公积金→分配投资者上市公司在进行利润分配时，分配给股东的利润。一般是每10股，派发XX元，股东在获得时，还要扣掉上交税额。普指通过股去股的东交所易得或到事的项超形过成股的息潜部在分义的务利，润其，存称在为须红通利过。未来不确定事项的发生或不发生予以证实; 或过去的交易或事项形成的现时义务，履行该义务不是很可能导致经济利益流出企业或该义务的金额不能可靠地计量。或有负债只是一种潜在的债务，并不是企业目前真正的负债。是企业应收款项的另一重要组成部分，是企业除应收票据、应收账款和预付账款以外的各种应收暂付款项。通常包括暂付款，是指企业在商品交易业务以外发生的各种应收、暂付款项。

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