财务会计专用英语
财务会计英语专业词汇大全
财务会计英语专业词汇大全财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、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 price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on 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 forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 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 lossor income191102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 payable 217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital 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 reserve311103 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 funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare 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 fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(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 manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 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 cessation4107 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常用会计英语词汇【字体：大中小】【打印】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)integratedaccounts 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)marketrisk 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。
财务会计英语
1Accounting会计is an information system.it measuresdata into reports,and communicates results to people2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firmManagement accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assetsCash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产)4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period.5Assets资产(cash,accouts receivable,notesexpense,land buildings,equipment furniture fixtures)Liabilites负债(notes payable,accounts payable,accrued liabilities<payable不计,salary payable计算>)6Accounting adjustments fall into three basic catrgories 会计账项调整三类型of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue)7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank8Treasury stock库存股a corporations own stock that it10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value.11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases.12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee.14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losingby engaging in acounterbalancing transaction17comprehensive income全面收益a company change intotal stockholder’s equity from all sources other thanfrom the owners of the business.内容①unrealizedgains(losses)on available-for-saleinvestments②foreign-currency translation adjustments18 Investing activities投资活动: Activities that increaseor available to thebusiness, a section of the statement of cash flows,Investing activities are important but they are less criticalthat operating activitiesFinancing activities筹资活动: Activities that obtain frominvestors and creditors the cash needed to launch andsustain the business, a section of the statement of cashflows, they are the least important of the threecategories of cash flows, and that’s why they come lastOperating activities经营活动: Activities that createa section of the statement of cash flows, Operatingactivities affect the income statement, Operatingactivities are the most important of the three categoriesbecause they reflect the heart of the organization, asuccessful business must generate most of its cashfrom day-to-day operation19Accounting foundation principles会计基本原则Thetheaccounting principle that ensures that accountingrecords and statements are based on the most reliabledata available) ;The cost principle;Thegoing-concept;The stable-monetary-unit concept.20Trial balance试算平衡表 a list of all the ledger21Accrual accounting权责发生制accounting thatevent as itoccurs,regardless of whether the transaction affectedcash.Cash-basis accounting收付实现制accountingthat records only transactions in which cash is receivedor paid.区别In accrual accounting,an accountantrecords the impact of a business transaction as itoccurs.when the business perfotms a service,makes asale,or incurs an expense,the accountant records thetransaction even if it receives or pays no cash.Incash-basis revenues,and cash payments are handledas accounting,the accountant records a transactiononly when it receives or pays cash22Internal control内部控制organizational plan andrelated measures adopted by an entity tosafeguard.assets,encourage adherence to compannypolicies,promote operational efficiency,and ensureaccurate and reliable accounting records目的①safeguard assets②encourage adherence tocomp any policies③promote operationalefficiency④ensure accurate and reliable accountingrecords23 LIFO（后进先出法）FIFO（先进先出法）cost ofgoods sold is highest because it is based on the mostrecent costs，gross profit is lowest .FIFO cost of goodssold is lowest because it is based on the oldestcosts,gross profit is highest .②when inventory cost are decreasing .FIFO cost ofgoods sold is highest , LIFO cost of goods sold islowest24depreciation折旧is not a process of valuation,doesnot mean setting aside cash to replace assets as theywear out三种方法①straight-line②units-of-production③double-declining-balance-an accelerated depreciation method.Comparing depreciation methods对比the DDB methodys ①Residualvalue is ignored initially ;first-years depreciation iscomputed on the asset’s full cost ②Depreciationexpense in the final year is the “Pula” amount neededto reduce the asset’s book value to the residualamount.预付费用，应计费用的定义及区别：Prepaid expense预付费用：A category of miscellancousfuture.Accrued expense应计费用:An expense incrurred(区别):a prepaid expense is an expense paid in advanceprepayment will be used up in the nearfuture.Therefore prepaid expenses are assets,becausethey provide a future benfit for the owner.The ternaccrued expense refers to a liability that arises from anexpense that has not yet been paid.25 Gross profit percentage毛利率=gross profit毛利/net－cost ofgoods sold)／net sales revenue =1－(cost of goodssold／net sales revenue)26Beginning inventory存货+purchase s购买=goodsavailable可供出售存货－cost of goods sold销售成本=Ending inventory27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts销售折扣－sales returns andallowances销售和津贴28 interest expense利息费用=the preceding bond市场利率29prepaid rent预付租金Dr:prepaid rent Cr:cashDr:rent expense租金Cr:prepaid rent预付租金Supplies物料Cr:CashDr: Supplies expense物料费Cr: SuppliesAccrued revenues应计费用Dr:accounts receivable应收账款Cr:service revenue服务收入30writing off uncollectible acounts注销坏账Cr:accounts receivable 应收账款31Record the purchase stock as follows股票购买记录Dr:Treasury stock库藏股Cr:cashSale出售Dr:cashCr:treasury stockpaid-in capital from treasury stocktransactions实收资本形成库藏股业务32Three relevant dates for dividends are as follow与股利发放相关的三个日期①decl aration date june19股利宣布日6.19Dr：retained earnings留存收益Cr:dividends payable应付股利②date of record July1登记日7.1③payment date July10支付日Dr:dividends payable应付股利Cr:cash33 权益法下①to purchase equity-method investment权益投资Cr:cash②To record investment revenue记录投资收益Dr:long-term investmentCr:equity-method investment revenue权益投资收益③To receive cash dividend on equity-method investment收到权益投资的现金股利Dr:cashCr: long-term investmentsold 20% of investment出售20%的投资loss on sale of investment出售投资损失Cr: long-term investment34Taxble income所得税记录当年所得税Dr:income tax expense所得税费用Cr:income tax payable应交所得税deferred tax liability递延所得税负债（is usuallylong-term）35①折价债券发行Discount on bonds payableCr: Bonds payable②付息Discount on bonds payableCr: Cash③计息Discount on bonds payableCr: Interest payable36①溢价债券发行Cr: Bonds payablePremium on Bonds payable②付息Premium on bonds payableCr: Cash37提折旧Cr: Accumulated depreciation38预收服务收入Dr: Unearned service revenueCr: Service revenue39应计广告费用Cr: Account payable40应计利息收入Dr: Interest receivableCr: Interest revenue例题1.Issued 10000shares of＄1 par common stock at ＄5 per shareDr: cash 50000Cr: common stock 10000Paid-in capital in excess of par 400002.Purchased 900shares of treasury stock at＄7 par shareCr: cash 63003.Sold 800shares of treasury stock at＄12 par share Dr: cash 9600Cr: treasury stock 5600Paid-in capital from treasury stock transaction 40004.What is the net effect on stockholders’ equity?①common stock increased by 10000②Paid-in capital in excess of par 40000③Paid-in capital from treasury stock transaction 4000Less: treasury stock 700④Net effect=10000+40000+4000-700=53300The beginning balance sheet of Charter Investments Bankers,Ltd.included the following: investment)…$657000期初长期股权余额Charter completed the following investment transactions during the year发生的投资业务:Feb.16 Purchased 5000 shares of BCM Software common stock as a long-term available-for-sale investment,paying $9.25 per share.(购买股票作为长期股权投资,每股$)May.14 Received cash dividend of $0.82 per share on the BCM investment(收到现金股利).Oct.15 Received cash dividend of $29000 from an affiliated company(从子公司收到现金股利).Dec.31 Received annual reports from affiliated companies(收到子公司的年度报表).Their total net income for the year was $620000.Of this amount，Charter’s proportionis 25%(母公司占子公司25%股权) The market values of Charter’s investments are BCM(BCM股票市价),$45100;affiliated companies(子公司市价),$947000.Required:1.Record the transations in the journal of 2.Post entries to the Long-Term Investments in Affiliates T-account and determine its balance at December 31(计算母公司对子公司长投的本年余额)①Feb.16Dr: Long-Term Investments (5,000*$9.25) 46250 Cr: Cash 46250May14 Dr: Cash (5,000 $.82) 4100Cr: Dividend Revenue 4100Oct.15 Dr: Cash 29,000Cr:Long-Term Investments in Affiliates 29,000 Dec.31 Dr: Long-Term Investments in Affiliates ($620,000 .25%) 155,000Cr:quity-Method Investment Revenue 155,000Dr: Unrealized Loss on Investment 1,150Cr: Allowance to Adjust Investment to Market ($46,250 –$45,100) 1,150②Balance=657000-29000+155000=783000 应计利息Accrued interest应收账款accounts receivable应收股利Dividend receivable应收利息Interest receivable应收票据Note receivable应收账款Account receivable其他应收款Other notes receivable物资supplies存货inventory预付租赁prepaid rent预付保险prepaid insurance短期投资short-term investments土地land家具furniture子公司投资investments in subsidiaries长期股权投资investments in stock持有至到期投资investments in bonds开办费organization cost特许权franchises专利patents融资租赁leaseholds商誉goodwill其他应收款other receivables到期应付债券current portion of bonds payable应付票据Notes payable应付工资salary/wages payable应付工资税payroll taxes payable应付职工福利费employee benefits payable应付债券Bonds payable租赁负债lease liability应付利息Interest payable应付账款Account payable预收账款Deposit received应付股利Dividends payable累计折旧Accumulated depreciation坏账准备allowance for uncollectible accounts实收资本paid-in capital资本公积Capital reserve股本溢价paid-in capital in excess of par减值准备Depreciation reserves固定资产减值准备Fixed assets depreciation reserves固定资产清理Liquidation of fixed assets待摊费用deferred and prepaid expenses应交税金Tax payable应交所得税income tax payable应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable预提费用Drawing expense in advance债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds存货跌价准备Inventory falling price reserves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递延税款Deferral taxes盈余公积Surplus reserves留存收益retained earnings股利dividends本年利润Current year profits利润分配Profit distribution少数股东权益minority interest普通股common stock普通股转增资本Common Stock dividends change to assets优先股preferred stuck股本溢价capital in excess of par未分配利润Undistributed profit利息收入interest revenue股权投资收入equity-method investment revenue销售固定资产收入gain on sale of land主营业务收入Sales revenue销售收入sales revenue销售成本cost of goods sold主营业务成本Cost of good sales营业外支出extraordinary losses管理费用General and administrative expenses佣金支出commission expense财务费用Financial expenses利息费用interest expense投资收益Investment income杂费miscellaneous expense租赁费用rent expense保险费用insurance expense物资费用supplies expense工资费用salary expense所得税费用income tax expense财产税费用property tax expense工资税支出payroll tax expense坏账损失uncollectible account expense摊销费用amortization expense折旧费用depreciation expense资产减值损失loss on sale of land非常收益/损失extraordinary gains/losses。
财务会计专业英语 (1)
©2009 The McGraw-Hill Companies, Inc., All Rights Reserved
Learning Objectives-Conceptual
C1: Explain the purpose and importance of accounting in the information age C2: Identify users and uses of accounting C3: Identify opportunities in accounting and related fields C4: Explain why ethics are crucial in accounting C5: Explain GAAP, and define and apply several key accounting principles
Introduction
Textbook
Principles of Accounting (Nineteenth Edition), by John J. Wild, Ken W. Shaw, Barbara Chiappetta, 崔学刚，饶菁改编，中国人民大学出版 社，2009年7月出版
©2009 The McGraw-Hill Companies, Inc., All Rights Reserved
©2009 The McGraw-Hill Companies, Inc., All Rights Reserved
Learning Objectives-Analytical
A1: Define and interpret the accounting equation and each of its components A2: Analyze business transactions using the accounting equation
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。
财务会计英语专用名词
（2）会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries
（3）现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee
财务会计英语词汇
财务会计英语词汇财务会计是以货币为主要量度，对企业已发生的交易或事项，运用专门的方法进行确认、计量，并以财务会计报告为主要形式，定期向各经济利益相关者提供会计信息的企业外部会计。
接下来小编为大家整理了财务会计英语词汇，希望对你有帮助哦!financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资;提供资金;资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度;成色fine-tuning 精确调整;仔细修订fire insurance 火险fire risk 火险firm 商号;事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升;转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method [FIFO method] 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭;第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九XX年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累;财政障碍;税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度;财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用;固定押记fixed concessionary rate 固定优惠率gross domestic product at constant (1980) market price 按固定(一九八零年)市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值;本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额;总支出gross expenses 开支总额;总开支gross income 收入总额;总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损;亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [GNP] 本地居民生产总值;国民生产总值gross output 总产出;总产值;总产量gross premium 毛保费;保费总额gross premium income 毛保费收入;保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利;溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven [G7] 七大工业国Group of Seven leaders 七大工业国元首Group of Ten [G10] 十国集团;十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长;有不俗的增长率Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线;增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保;保证guarantee company 担保公司;保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金;担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据;保证单;担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人;担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券(披露权益)条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务(香港)有限公司。
财务会计英语
财务会计英语1. Introduction财务会计是负责记录、分类和报告企业财务交易和业务活动的一种会计方法。
作为财务会计从业人员，在进行国际商务交流时，熟练掌握财务会计英语是非常重要的。
本文将介绍一些常用的财务会计英语词汇和短语，帮助读者提高财务会计英语表达能力。
2. Financial Statements2.1 Balance SheetBalance Sheet（资产负债表）是财务会计中用于反映公司资产、负债和股东权益的重要报表。
以下是一些和资产负债表相关的英语词汇：•Assets（资产）•Liabilities（负债）•Shareholders’ Equity（股东权益）•Current Assets（流动资产）•Non-current Assets（非流动资产）•Current Liabilities（流动负债）•Non-current Liabilities（非流动负债）•Retained Earnings（留存收益）2.2 Income StatementIncome Statement（损益表）是财务会计中用于反映公司收入、费用和净利润的报表。
以下是一些和损益表相关的英语词汇：•Revenue（收入）•Sales（销售额）•Expenses（费用）•Gross Profit（毛利润）•Operating Income（营业利润）•Net Income（净利润）2.3 Cash Flow StatementCash Flow Statement（现金流量表）是财务会计中用于反映公司现金流动状况的报表。
以下是一些和现金流量表相关的英语词汇：•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（筹资活动）•Net Cash Flow（净现金流量）3. Financial Ratios财务比率是评估公司财务状况和经营绩效的重要指标。
会计英语词汇英文解释
1.Accounting(会计)The process of indentifying,recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers,such as stockholders,suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers,such as top executives,department headsand people at other management levels within an organization.4.Annual report(年报)A combination of financial statements,management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets,liability,or owne r’ equity.15.Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to thepublic.24.Privately owned (私有)A corporation owned by a family,a small group of shareholders,or a single individual,in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equity) （股东权益）Own ers’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise because goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in asystematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given period eventhough no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory that was sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。
财务、会计英语
一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。
(财务会计)专业会计英语单词
a plant ledge 厂厂分类账a rule of thumb 拇指法则，经验规律accelerated depreciation method 加速折旧法Accounting Principles Board 会计原则委员会accounting control 会计控制accounting cycle 会计循环accounting entity 会计实体accounting equation 会计方程式accounting period 会计期间accrual basis 权责发生制accruals 应计项目accrued expense/revenue 应计费用/收入acquire 并购acquisition 取得adjusting procedure 调整程序administrative control 管理控制administrative expense 管理费用advance 预付款advice slip 通知单affiliated companies 关联公司aggregate 合计的aging schedule 账龄分析表align调准，使成一线allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的American Institute of Certifiedamortization 摊销annual interest rate 年利率apportion 分配，摊配appropriation 分拨approve 批准arrearage 拖欠款assets turnover 资产周转率assignment of responsibility 分派责任attorney's fee 律师费attribute 属性authorized stock 额定股本average collection period 平均收账期average/historical exchange rate平均/历史汇率bad debts expense 坏账费用（票据）bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单bearer 持票人betterment 改良bid and offer price 买入卖出价book value 账面价值calendar year 日历年度calendar-year 日历年度capital contributed 实收资本capital contribution 资本投入capital raising capability 筹集资本的能力carrying value 置存价值cash basis 收付实现制cash budget 现金预算cash dividend 现金股利cash on delivery 库存现金cash receipts/disbursementsjournal 现金收入/支出日记账casualty loss 事故损失catastrophic 大灾难的certified public accountants 注册会计师check register 支票登记簿check stub 支票存根classification and sorting 分类整理closing procedure 结账程序common stock 普通股competent personnel 称职的人员complex capital structure 复杂资本结构conservative 稳健的constructed assets 建造资产contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户convertibility into cash 可兑换性convertible debt 可转换债券convertible preferred stock 可转换优先股correction of prior periodinventory error 前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure 成本结构cost-profit data 成本效益数据cost-to-retail price percentage 成本对零售价比率count decree 法庭判决credit memo 贷项通知单，贷记通知单credit standing 信用地位credit term 赊账条件cumulative balance 累计余额current fair value 现时公允价值current rate method 现行汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作custody 保管customary matters 惯常业务debenture bonds 信用公司债debit memo 借项通知单debtor 债务人deferrals 递延项目deferred credit 延期贷项denominate 标价depletion 折耗depreciation asset 应折旧资产design costs 设计成本deterioration 自然损坏direct write-off method 直接销账法direct/indirect quote 直接/间接标价法discount 贴现discount on note payable 应付票据贴现dishonor 拒付dispose 处置，清理disposition data 清理数据dividend payout ratio 股利支付率dividend yield 股利获取率double-declining-balance method 双倍递减余额法double-entry bookkeeping system 复式记账法draft 汇票draw up 开立票据earnings per share of common stock 普通股每股收益额effective interest method 实际利息法elapse （时间）过去endorsement 背书enter contract 缔结契约enumerate 列举equity ratio 权益比率equivalent 同等的error correction 错误订正estate 不动产estimating inventories 估计存活的毛利法excess of par value over amount paid 面值超过缴入资本的部分exclusive privilege 专有权利expenditure 权益的做法extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目F.O.B. destination 目的地交货，到达站交货F.O.H .shipping point 发运地交货face value 面值factor 代替fair value 公允价值feasible 行得通的federal income tax withholdingpayable 应付预扣联邦所得税Federal Insurance ContributionsActs 联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives 财务经理financial income and expense 财务收益和费用financing activities 筹资活动fiscal year 财务年度fist-in, fist-out 先进先出法flow of costs 成本流动flow of goods 商品流动footing 总额forward exchange gains or losses期汇合同fraction/numerator/denominator分数/分子/分母freight collect 货到收运费freight prepaid 运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets 固定资产出售利得gauge 评估general journal 普通日记账going concern 持续经营gross profit on sales 销售毛利holder 持票人hospital insurance premiums payable 应付医疗保险费immune 免受影响的impart economic data 披露经济数据imprest 预付的，定额备用的in the final analysis 归根到底，总之income tax reporting 所得税申报individual employee earningsrecords 雇员个人工薪纪录information return 资料申报单intangible assets 无形资产interest allowance 利息补贴interest bearer 计息的interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查inventory coverage 利益保障范围inventory procedure 盘存程序inventory turnover 存货周转率investing activities 投资活动invoice register 发票登记簿IOU 借据irregulation 不正当行为issued stock 已发行股本journalize做分录leasehold 租赁权legal jurisdictions 法定管辖范围legal restrictions 法律约束limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力list of checks 支票目录loss from doubtful accounts 疑/呆帐损失loss from uncollectible accounts坏账损失lubrication 加润滑油maintenance 维修market value 市场价值maturity date 到期日measuring unit 计量单位memoranda 备忘录misappropriation 挪用miscellaneous expense 杂项费用monetary assets and liabilities货币性资产与负债monetary-nonmonetary method货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司normal rate of return 正常盈利率negotiable 可流通的nominal interest rate 名义利率nontaxable entity 非纳税主体note receivable discounted 应收票据贴现NSF 存款不足obsolescence 过时on demand （票据）即期（支付）one-transaction perspective 单项交易观点open accounts 往来帐户operating activities 经营活动operating performance 经营业绩organization costs 开办费outside entity 外部实体outstanding check 未兑付支票outstanding stock 外发股本overdraft 透支overdrew 透支overtime pay 加班工资paid-in capital from treasury stock 出售库存股份缴入资本paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本par value 面值participating stock 参与分配的优先权pay envelope 工薪带pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税perforate 穿孔于periodic inventory system 定期盘存制perishable 易腐坏的perpetual inventory system 永续盘存制physical inventory counts 实物盘点plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额post-closing trial balance 结账后试算表postdated check 远期支票posting reference 过账记号pound sterling 英镑preferred stock 优先股preferred dividend coverage 优先股利保障范围premium 溢价price-earning ratio 市盈率primary earnings per share 每股原先收益额proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力promissory note 本票，期票property 动产property tax payable 应付财产税prospective 预期的，未来的protest fee 拒付证书费Public Accountants 美国注册会计师协会purchase invoice 购货发票purchase order 订货单purchase requisition 请购单quick ratio 速动比率rate of inflation 通货膨胀率rate of return on commonstockholders' equity 普通股股东权益收益率rate of return 报酬率realty agency 房地产经纪人（房地产，不动产）receiving report 收货单recognization value 确认价值recognize an impairment loss 确认减值损失（消弱、损失）reconciliation method 调节法（reconcile调节）record of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率regulation and supervision 法规与监督remarks 备注remit 汇款，付款replenishment 补充residual 剩余的retrieval 追溯returned item 退回项目reversing entry 转会分录routine transfers 正式转让salary allowance 薪金补贴sales on credit terms 赊销salvage value 残值savings bonds deductions payable应付购买储蓄债券扣款scrutiny 仔细检查secured bonds 有担保债券security exchange 证券交易所segregate 分开selling expense 销售费用semiannually 半年的separate legal entity独立法律主体separation of accountability 会计责任sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spot/closing/current/cross rate即期/期末/现时/套算汇率state unemployment tax payable 州失业税补贴stated value 设定价值statement of cash flow 现金流量表Statement of Financial Accounting Standard 财务会计准则公告statement of owners' equity 业主权益表stock dividend 股票股利stock dividend to be issued 待发行股票股利stock option 股票期权stock warrants 认股权straight-line method 直线法strata 层，级style-affected 受式样影响的subdivision 分支subscription 预定subsidiary 子公司subsidiary ledger 辅助分类账sum-of-the-year's-digits method 年数总和法sundry accruals 其他应计费用sundry item 其他项目surpluses/deficits 顺差/逆差susceptible 易受影响的tax returns 纳税申报单treasury stock 库存股本temporal method 时间量度法temporary accounts 临时性账户the gross profit method of transaction 交易，会计事项transferability of ownership 股权转让translation gains and losses 折算损益two-column account 两栏式账户uncollectible accounts expense 坏账费用（账款）undistributed earnings 未分配收益Unit form Limited Partnership Act统一有限合伙法units-of-production method 产量法verification 验证voucher register 应付凭单登记簿voucher system 应付凭单制wage-bracket table 工资-税级表warrant 使有理由weighted average 加权平均withhold 预扣without recourse 无追索权A部AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable agingschedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collectionperiod 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable应收账款转让associated company 联属公司,附属公司Association of GovernmentAccounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品C部CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow tocapital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate of deposit 存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information systemauditor 注册信息系统审计师。
财务会计专用英语
常用会计类英语词汇汇总基本词汇(1)account 账户，报表（2）accounting postulate 会计假设(3)accounting valuation 会计计价(4)accountability concept 经营责任概念(5)accountancy 会计职业（6）accountant 会计师（7)accounting 会计(8)agency cost 代理成本(9）accounting bases 会计基础（10）accounting manual 会计手册（11）accounting period 会计期间（12）accounting policies 会计方针(13)accounting rate of return 会计报酬率（14）accounting reference date 会计参照日(15)accounting reference period 会计参照期间（16)accrual concept 应计概念(17）accrual expenses 应计费用（18)acid test ratio 速动比率（酸性测试比率)(19)acquisition 收购(20)acquisition accounting 收购会计（21）adjusting events 调整事项(22）administrative expenses 行政管理费（23）amortization 摊销（24）analytical review 分析性复核（25）annual equivalent cost 年度等量成本法(26）annual report and accounts 年度报告和报表(27)appraisal cost 检验成本(28）appropriation account 盈余分配账户(29）articles of association 公司章程细则（30）assets 资产（31)assets cover 资产担保（32）asset value per share 每股资产价值(33）associated company 联营公司(34)attainable standard 可达标准（35)attributable profit 可归属利润(36）audit 审计（37）audit report 审计报告(38）auditing standards 审计准则（39)authorized share capital 额定股本（40)available hours 可用小时（41)avoidable costs 可避免成本（42）back-to—back loan 易币贷款(43)backflush accounting 倒退成本计算(44）bad debts 坏帐(45)bad debts ratio 坏帐比率(46）bank charges 银行手续费（47）bank overdraft 银行透支(48)bank reconciliation 银行存款调节表(49)bank statement 银行对账单(50)bankruptcy 破产(51）basis of apportionment 分摊基础（52）batch 批量(53）batch costing 分批成本计算(54)beta factor B （市场)风险因素B(55）bill 账单（56）bill of exchange 汇票（57）bill of lading 提单（58)bill of materials 用料预计单（59)bill payable 应付票据(60)bill receivable 应收票据（61）bin card 存货记录卡(62）bonus 红利（63）book-keeping 薄记（64）Boston classification 波士顿分类(65）breakeven chart 保本图（66）breakeven point 保本点(67)breaking—down time 复位时间(68）budget 预算(69)budget center 预算中心(70)budget cost allowance 预算成本折让(71）budget manual 预算手册(72）budget period 预算期间(73）budgetary control 预算控制（74）budgeted capacity 预算生产能力（75)business center 经营中心(76)business entity 营业个体（77)business unit 经营单位（78）by-product 副产品(79）called—up share capital 催缴股本（80)capacity 生产能力(81)capacity ratios 生产能力比率（82）capital 资本(83）capital assets pricing model 资本资产计价模式（84)capital commitment 承诺资本(85）capital employed 已运用的资本（86)capital expenditure 资本支出（87)capital expenditure authorization 资本支出核准(88）capital expenditure control 资本支出控制(89)capital expenditure proposal 资本支出申请(90)capital funding planning 资本基金筹集计划（91)capital gain 资本收益(92）capital investment appraisal 资本投资评估（93）capital maintenance 资本保全（94)capital resource planning 资本资源计划（95)capital surplus 资本盈余（96)capital turnover 资本周转率(97）card 记录卡（98）cash 现金（99)cash account 现金账户（100)cash book 现金账薄(101)cash cow 金牛产品（102）cash flow 现金流量(103）cash flow budget 现金流量预算(104）cash flow statement 现金流量表（105)cash ledger 现金分类账（106)cash limit 现金限额(107)CCA 现时成本会计（108)center 中心(109)changeover time 变更时间(110）chartered entity 特许经济个体（111)cheque 支票(112)cheque register 支票登记薄(113）classification 分类(114)clock card 工时卡(115）code 代码(116）commitment accounting 承诺确认会计（117)common cost 共同成本(118)company limited by guarantee 有限担保责任公司（119）company limited by shares 股份有限公司(120)competitive position 竞争能力状况(121）concept 概念(122)conglomerate 跨行业企业（123）consistency concept 一致性概念(124）consolidated accounts 合并报表(125)consolidation accounting 合并会计(126)consortium 财团（127)contingency plan 应急计划（128）contingent liabilities 或有负债（129)continuous operation 连续生产（130)contra 抵消(131)contract cost 合同成本（132）contract costing 合同成本计算(133)contribution centre 贡献中心（134）contribution chart 贡献图（135)control 控制（136)control account 控制账户（137)control limits 控制限度（138）controllability concept 可控制概念(139)controllable cost 可控制成本(140）conversion cost 加工成本(141）convertible loan stock 可转换为股票的贷款（142)corporate appraisal 公司评估（143）corporate planning 公司计划(144)corporate social reporting 公司社会报告(145）cost 成本（146）cost account 成本账户（147)cost accounting 成本会计（148)cost accounting manual 成本手册（149）cost adjustment 成本调整(150)cost allocation 成本分配(151）cost apportionment 成本分摊（152）cost attribution 成本归属(153）cost audit 成本审计（154）cost benefit analysis 成本效益分析(155）cost center 成本中心(156）cost driver 成本动因（157)cost of capital 资本成本(158）cost of goods sold 销货成本（159)cost of non—conformance 非相符成本（160)cost of sales 销售成本（161）cost reduction 成本降低(162)cost structure 成本结构(163)cost unit 成本单位（164）cost—volume-profit analysis（CVP) 本量利分析（165）costing 成本计算（166）credit note 贷项通知（167）credit report 信贷报告书（168）creditor 债权人（169）creditor days ratio 应付账款天数率(170）creditors ledger 应付账款分类账（171)critical event 关键事项（172）critical path 关键路线(173）cumulative preference shares 累积优先股(174）current asset 流动资产(175)current cost accounting 现时成本会计（176）current liabilities 流动负债（177)current purchasing power accounting 现时购买力会计(178)current ratio 流动比率(179)cut-off 截止（180)CVP 本量利分析（181）cycle time 周转时间(182）debenture 债券（183)debit note 借项通知（184）debit capacity 举债能力(185）debt ratio 债务比率(186）debtor 债务人;应收账款(187）debtor days ratio 应收账款天数率（188)debtors ledger 应收账款分类账（189）debtor’ age analysis 应收账款账龄分析(190)decision driven costs 决策连动成本（191)decision tree 决策树（192)defects 次品(193）deferred expenditure 递延支出(194)deferred shares 递延股份（195）deferred taxation 递延税款(196)delivery note 交货单(197）departmental accounts 部门报表（198)departmental budget 部门预算（199）depreciation 折旧（200)dispatch note 发运单(201)development cost 开发成本（202)differential cost 差别成本（203)direct cost 直接成本(204)direct debit 直接借项(205）direct hours yield 直接小时产出率(206)direct labour cost percentage rate 直接人工成本百分比（207)direct labour hour rate 直接人工小时率（208)directs on indirect work 间接工作事项上的工时(209)discount rate 贴现率(210）discounted cash flow 现金流量贴现（211)discretionary cost 酌量成本(212）distribution cost 摊销成本（213）diversions 移用(214）diverted hours 移用小时（215)diverted hours ratio 移用工时比率（216)dividend 股利(217)dividend cover 股利产出率（218)dividend per share 每股股利（219)dog 疲软产品（220）double entry accounting 复式会计（221)double—entry book—keeping 复式薄记（222)doubtful debts 可疑债务(223)down time 停工时间（224）dynamic programming 动态规划(225）earning per share 每股盈利(226)earning ratio 市盈率（227）economic order quantity(EOQ) 经济订购批量(228）efficient market hypothesis 有效市场假设(229）efficiency ration 效率性比率(230)element of cost 成本要素（231）entity 经济个体(232）environmental audit 环境审计（233)environmental impact assessment 环境影响评价(234）EOQ 经济订购批量（235)equity 权益(236)equity method of accounting 权益法会计计算(237）equity share capital 权益股本（238)equivalent units 当量（239）event 事项(240）exceptional items 例外事项(241）expected value 期望值(242)expenditure 支出（243）expenses 费用（244）external audit 外部审计(245)external failure cost 外部损失成本(246)extraordinary items 非常事项(247）factory goods 让售商品(248)factoring 应收帐款让售（249)fair value 公允价值（250）feedback 反馈（251）FIFO 先近先出法（252）final accounts 年终报表（253)finance lease 融资租赁(254)financial accounting 财务会计(255）financial accounts calendar adjustment 财务报表的日历时间调整（256)financial management 财务管理(257)financial planning 财务计划（258)financial statement 财务报表（259）finished goods 完成品（260)fixed asset 固定资产(261)fixed overhead 固定制造费用（262）fixed asset turnover 固定资产周转率(263)fixed assets register 固定资产登记薄(264）fixed cost 固定成本(265)flexed budget 变动限额预算（266)flexible budget 弹性预算（267)float time 浮动时间(268)floating charge 流动抵押(269)flow of funds statement 资金流量表（270)forecasting 预测（271)founder's shares 发起人股份(272）full capacity 满负荷生产能力(273）function costing 职能成本计算（274）functional budget 职能预算（275)fund accounting 基金会计(276）fundamental accounting concept 基础会计概念（277）fungible assets 可互换资产（278)futuristic planning 远景计划(279）gap analysis 间距分析(280)gearing 举债经营比率(杠杆)(281）goal congruence 目标一致性(282)going concern concept 持续经营概念(283）goods received note 商品收讫单(284)goodwill 商誉（285)gross dividend yield 总股息产出率(286）gross margin 总边际（287）gross profit 毛利润（288)gross profit percentage 毛利润百分比(289）group 企业集团（290）group accounts 集团报表(291)high—geared 高结合杠杆(比例)(292)hire purchase 租购(293)historical cost 历史成本(294）historical cost accounting 历史成本会计（295)hours 小时(296)hurdle rate 最低可接受的报酬率(297)ideal standard 理想标准(298）idle capacity ration 闲置生产能力比率（299)idle time 闲置时间(300）impersonal accounts 非记名账户（301)imprest system 定额备用制度(302）income and expenditure account 收益和支出报表(303）incomplete records 不完善记录（304）incremental cost 增量成本(305)incremental yield 增量产出率（306)indirect cost 间接成本（307）indirect hours 间接小时(308)insolvency 无力偿付(309）intangible asset 无形资产(310）integrated accounts 综合报表（311)interdependency concept 关联性概念(312）interest cover 利息保障倍数（313)interlocking accounts 连锁报表(314)internal audit 内部审计(315)internal check 内部牵制(316)internal control system 内部控制体系(317）internal failure cost 内部损失成本(318）internal rate of return（IRR）内含报酬率（319)inventory 存货（320）investment 投资（321)investment center 投资中心（322)invoice register 发票登记薄(323)issued share capital 已发行股本（324）job 定单(325)job card 工作卡(326)job costing 工作成本计算（327）job sheet 工作单（328)joint cost 联合成本（329）joint products 联产品（330）joint stock company 股份公司（331）joint venture 合资经营（332)journal 日记账(333）just—in—time（JIT) 适时制度(334）just—in-time production 适时生产（335）just—in—time purchasing 适时购买(336）key factor 关键因素(337）labour 人工(338）labour transfer note 人工转移单（339)leaning curve 学习曲线(340）ledger 分类账户（341）length of order book 定单平均周期（342）letter of credit 信用证(343)leverage 举债经营比率（344)liabilities 负债(345)life cycle costing 寿命周期成本计算(346)LIFO 后近先出法(347)limited liability company 有限责任公司(348）limiting factor 限制因素（349）line—item budget 明细支出预算（350)liner programming 线性规划(351）liquid assets 变现资产（352）liquidation 清算(353）liquidity ratios 易变现比率(354）loan 贷款(355）loan capital 借入资本（356）long range planning 长期计划(357)lost time record 虚耗时间记录（358）low geared 低结合杠杆（比例）(359)lower of cost or net realizable value concept 成本或可变净价孰低概念（360)machine hour rate 机器小时率（361）machine time record 机器时间记录（362）managed cost 管理成本(363）management accounting 管理会计(364)management accounting concept 管理会计概念（365)management accounting guides 管理会计指导方针(366)management audit 管理审计(367）management buy—out 管理性购买产权(368）management by exception 例外管理原则(369)margin 边际(370)margin of safety ration 安全边际比率(371）margin cost 边际成本（372）margin costing 边际成本计算(373)mark-down 降低标价(374）mark-up 提高标价（375）market risk premium 市场分险补偿(376)market share 市场份额(377）marketing cost 营销成本(378）matching concept 配比概念(379)materiality concept 重要性概念(380）materials requisition 领料单（381）materials returned note 退料单（382)materials transfer note 材料转移单（383）memorandum of association 公司设立细则(384)merger 兼并(385)merger accounting 兼并会计(386）minority interest 少数股权（387）mixed cost 混合成本（388)net assets 净资产（389)net book value 净账面价值(390）net liquid funds 净可变现资金（391)net margin 净边际(392)net present value（NPV) 净现值(393)net profit 净利润(394)net realizable value 可变现净值(395)net worth 资产净值(396）network analysis 网络分析（397)noise 干捞(398）nominal account 名义账户(399)nominal share capital 名义股本（400)nominal holding 代理持有股份（401）non—adjusting events 非调整事项（402)non-financial performance measurement 非财务业绩计量(403）non-integrated accounts 非综合报表（404)non-liner programming 非线性规划(405）non-voting shares 无表决权的股份（406)notional cost 名义成本（407）number of days stock 存货周转天数(408)number of weeks stock 存货周转周数(409)objective classification 客体分类(410)obsolescence 陈旧（411）off balance sheet finance 资产负债表外筹资(412)offer for sale 标价出售(413）operating budget 经营预算(414）operating lease 经营租赁（415)operating statement 营业报表（416)operation time 操作时间（417)operational control 经营控制(418)operational gearing 经营杠杆（419)operating plans 经营计划(420）opportunity cost 机会成本（421）order 定单(422）ordinary shares 普通股(423）out-of—date cheque 过期支票（424）over capitalization 过分资本化（425）overhead 制造费用（426）overhead absorption rate 制造费用分配率（427)overhead cost 制造费用(428）overtrading 超过营业资金的经营(429）paid cheque 已付支票(430)paid-up share capital 认定股本(431）parent company 母公司（432)pareto distribution 帕累托分布(433）participating preference shares 参与优先股（434）partnership 合伙（435)payable ledger 应付款项账户（436)payback 回收期(437)payments and receipts account 收入和支出报表（438)payments withheld 保留款额(439）payroll 工资单（440）payroll analysis 工资分析(441）percentage profit on turnover 利润对营业额比率（442）period cost 期间成本(443）perpetual inventory 永续盘存（444)personal account 记名账户（445）PEPT 项目评审法（446）petty cash account 备用金账户(447）petty cash voucher 备用金凭证(448）physical inventory 实地盘存(449)planning 计划(450）planning horizon 计划时限（451）planning period 计划期间(452)policy cost 政策成本(453）position audit 状况审计(454）post balance sheet events 资产负债表编后事项(455）practical capacity 实际生产能力（456）pre—acquisition losses 购置前损失（457)pre—acquisition profits 购置前利润（458）preference shares 优先股(459）preference creditors 优先债权人（460)preferred creditors 优先债权人（461）prepayments 预付款项(462)present value 现值（463）prevention cost 预防成本（464)price ratio 市盈率(465)prime cost 主要成本(466）prime entry-books of 原始分录登记薄（467）principal budget factor 主要预算因素（468)prior charge capital 优先股（469）prior year adjustments 以前年度调整(470）priority base budgeting 优先顺序体制的预算(471）private company 私人公司（472）pro—forma invoice 预开发票(473）problem child 问号产品（474)process costing 分步成本计算（475)process time 加工时间(476)product cost 产品成本（477)Product life cycle 产品寿命周期(478）production cost 生产成本（479)production cost of sales 售货成本(480)production volume ratio 生产业务量比率（481）profit center 利润中心(482）profit per employee 每员工利润(483）profit retained for the year 年度利润留存（484)profit to turnover ratio 利润对营业额比率（485）profit—volume graph 利量图(486)profitability index 盈利指数（487）programming 规划（488)project evaluation and review technique 项目评审法（489）projection 预计（490）promissory note 本票（491）prospectus 募债说明书（492）provisions for liabilities and charges 偿债和费用准备（493）prudent concept 稳健性概念(494）public company 公开公司（495）purchase order 订购单（496)purchase requisition 请购单（497)purchase ledger 采购账户(498)quality related costs 质量有关成本(499)queuing time 排队时间（500)rate 率（501）ratio 比率（502）ration pyramid 比率金字塔(503)raw material 原材料(504）receipts and payments account 收入和支付报表(505)receivable ledger 应收款项账户(506)redeemable shares 可赎回股份（507）redemption 赎回（508)registered share capital 注册资本（509）rejects 废品（510）relevancy concept 相关性概念(511)relevant costs 相关成本(512)relevant range 相关范围（513）reliability concept 可靠性概念（514)replacement price 重置价格(515）report 报表(516）reporting 报告（517）research cost， applied 应用性研究成本（518）research cost, pure or basic 理论或基础研究成本（519)reserves 留存收益(520）residual income 剩余收益（521）responsibility center 责任中心（522)retention money 保留款额（523)return on capital employed 运用资本报酬率(524)returns 退回(525）revenue 收入（526)revenue center 收入中心(527)revenue expenditure 收益支出（528）revenue investment 收入性投资(529)right issue 认股权发行（530）rolling budget 滚动预算(531)rolling forecast 滚动预测(532)sales ledger 销售分类账(533）sales order 销售定单(534)sales per employee 每员工销售额(535）scrap 废料(536）scrip issue 红股发行(537）secured creditors 有担保的债权人（538）segmental reporting 分部报告（539)selling cost 销售成本（540)semi—fixed cost 半固定成本(541)semi—variable cost 半变动成本(542）sensitivity analysis 敏感性分析（543)service cost center 服务成本中心（544）service costing 服务成本计算（545)set-up time 安装时间(546)shadow prices 影子价格（547）share 股票(548)share capital 股份资本（549）share option scheme 购股权证方案（550）share premium 股票溢价(551）sight draft 即期汇票(552)single—entry book-keeping 单式薄记(553）sinking fund 偿债基金(554)slack time 松弛时间(555）social responsibility cost 社会责任成本(556）sole trader 独资经营者（557）source and application of funds statement 资金来源和运用表(558)special order costing 特殊定单成本计算（559)staff costs 职工成本（560)statement of account 营业账单（561)statement of affairs 财务状况表(562）statutory body 法定实体（563）stock 存货（564)stock control 存货控制（565)stock turnover 存货周转率(566）stocktaking 盘点存货(567）stores requisition 领料申请单(568）strategic business unit 战略性经营单位(569）strategic management accounting 战略管理会计（570)strategic planning 战略计划（571）strategy 战略（572)subjective classification 主体分类（573）subscribed share capital 已认购的股本(574）subsidiary undertaking 子公司(575）sunk cost 沉没成本（576）supply estimate 预算估计（577）supply expenditure 预算支出(578）suspense account 暂记账户(579)SWOT analysis 长处和短处,机会和威胁分析(580)system 制度，体系(581)tactical planning 策略计划(582）tactics 策略（583)take—over 接收(584)tangible asset 有形资产(585)tangible fixed asset statement 有形固定资产表（586）target cost 目标成本（587）terotechnology 设备综合工程学（588）throughput accounting 生产量会计（589)time 时间（590)time sheet 时间记录表（591)total assets 总资产(592)total quality management 全面质量管理(593)total stocks 存货总计(594）trade creditors 购货客户（应付账款）（595）trade debtors 销货客户（应收账款）（596）trading profit and loss account 营业损益表（597）transfer price 转让价格（598）transit time 中转时间（599）treasurership 财务长制度(600)trail balance 试算平衡表（601）turnover 营业额(602）uncalled share capital 未催缴股本(603)under capitalization 不足资本化(604）under or over—absorbed overhead 少吸收或多吸收的制造费用(605）uniform accounting 统一会计(606）uniform costing 统一成本计算(607）unissued share capital 未发行股本（608）value 价值（609)value added 增值（610)value analysis 价值分析(611）value for money audit 经济效益审计(612)vote 表决（613）voucher 凭证(614)waiting time 等候时间（615）waste 废品(料）（616)wasting asset 递耗资产（617）weighted average cost of capital 资本的加权平均成本(618)weighted average price 加权平均价格（619）with resource 有追索权（620）without recourse 无追索权(621）working capital 营运资本（622)write-down 减值(623）zero base budgeting 零基预算（624）zero coupon bond 无息债券(625)Z score 破产预测计分法。
财会专业英语-中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目,账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity—based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available—for—sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common—size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本.Cost of merchandise purchased 产品购买成本Cost of merchandise sold 销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本－量－利分析Cost-volume-profit chart本－量－利图Credit memorandumcredit memo贷项通知单Credit period 贷款期限Credit terms 赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets流动资产Current liabilities流动负债Current position analysis 流动财务状况分析Current ratio流动比率Currently attainable standards当前可达标准DDebit memorandum 借项通知单Debits借记debt securities债务证券，债券decision making 决策，判定；作出判定Deficiency 亏损Deficit 亏损Defined benefit plan 固定收益计划：Defined contribution plan 固定缴款计划：Depletion 折耗：Depreciate：贬值Depreciation 资产等折旧;货币贬值；跌价Depreciation expense 折旧费用Differential analysis 差异分析Differential income or less 差别收入或更少Differential cost 差异成本Differential revenue 差异收入Differential strategy 差异化战略Direct labor cost 直接人工成本Direct labor cost budget 直接人工成本预算Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct method 直接法：Direct write—off method 直接注销法:Directing 指导Discount 贴现息；折价：Dishonored note receivable 拒付应收票据：Dividend yield 股利收益率：Dividends 股息，红利Dividends per share每股股利Double-declining—balance method双倍余额递减法Double—entry accounting system 复式会计模式：Drawing 提款：DuPont formula 杜邦公式EEarnings per common share EPS on common stock 普通股每股收益E—commerce 电子商务：Effective interest rate method 实际利率法Effective rate of interest 实际利率：债券发行时的市场利率。
财务会计英语专业词汇大全
财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
会计及财务专业英语词汇
SOME WORDS OF ACCOUNTING & FINANCEAccountancy is the profession; accounting is the methodology; accountant is thepersonwho is in charge of accounting.Bookkeeping 薄记Ine statement/profit and loss account 利润表Balance sheet 资产负债表Cash flow statement 现金流量表Asset 资产Liability 负债Owner’s equity/capital 所有者权益Revenue 收入Expense 费用Ine 收益Depreciation 折旧Full disclosure 充分披露Double-entry system 复式记账Financial accounting 财务会计Managerial accounting 管理会计Tax accounting 税务会计Cost accounting 本钱会计Generally accepted accounting principles 公认会计原那么Financial accounting standards board (FASB) 财务会计准那么委员会American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件Source document 原始凭证External transaction 外部业务Internal transaction 外部业务Account 账户Debit 借方Credit 贷方Cash in bank 银行存款Receivable 应收款项Prepaid expense 预付费用Payable 应付款项Unearned revenue 预收收入Withdrawal 提存Temporary account 暂时账户Nominal account 虚账户Real account 实账户Chart of accounts 科目表General ledger 总分类账Normal balance 正常余额pound journal entry 复式分录General journal 普通日记账Posting过账Accounting cycle 会计循环Adjustment 账项调整Adjusted trial balance 调整后试算表Closing 结账Post-closing trial balance 结账后的试算表Voucher 记账凭证Receipt voucher 收款凭证Payment voucher 付款凭证Transfer voucher 转账凭证Debt ratio 负债比率Financial leverage 财务杠杆Time period 会计期间Fiscal year 财政年度Calendar year 日历年度Natural business year 自然经营年度Accrual basis权责发生制、应计制Cash basis 收付实现、现金制Prepaid items 预付工程Unearned items 预收工程Accrued items 应计工程Deferrals and accruals 递延与应计Contra account 备抵账户Net book value 账面净值Closing entries 结账分录Ine summary 收益汇总Bookkeeping procedures 账务处理程序Summarized voucher汇总记账凭证Categorized accounts summary 科目汇总表Columnar journal 多栏目日记账Unearned revenue预收收入Advance from customers 预收账款Prepaid expense 待摊费用Accrued expense 预提费用Classified balance sheet 分类资产负债表Working capital 营运资本Long-term investment 长期投资Tangible fixed asset 固定资产Intangible fixed asset 无形资产Shareholders’ equity 股东权益mon shares 普通股股本Retained earnings 留存收益Current ratio 流动比率Sales revenue 销售收入Cost of goods sold 销售本钱Gross profit毛利Operating expenses 营业费用Merchandise inventory 商品存货Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制Purchase returns and allowances购货退回与折让Trade discounts商业折扣Credit terms 付款条件Transportation costs 运费FOB destination目的地交货FOB shipping point离岸价格Sales returns and allowances销售退回与折让Sales discounts 销售折扣Debit memorandum 借项备忘录Credit memorandum贷项备忘录Inventory shrinkage存货减值Multiple-step ine statement 多步式收益表Special journal特种日记账Subsidiary ledger 明细分类账Control account 控制账户Sales journal 销售日记账Purchases journal购货日记账Cash receipts journal现金收入日记账Cash disbursements journal现金支出日记账Bookkeeping procedures 账务处理程序Acid-test ratio 速动比率Bad debts 坏账Write off 注销Allowance method 备抵法Direct write off method 直接冲销法Aging of accounts receivable method 账龄分析法Credit card sales 信用卡销售Dishonored note receivable 应收票据拒付Discounting note receivable应收票据贴现Contingency 或有事项Contingent liability 或有负债Contingent asset 或有资产Selling accounts receivable应收账款出售Pledging accounts receivable 应收账款抵押Accounts receivable turnover应收账款周转率Specific identification method 个别认定法First-in, first-out method (FIFO)先进先出法Last-in, first-out method (LIFO)后进先出法Replacement costs 重置本钱Lower of cost or market method 〔LCM〕本钱与市价熟低法Raw materials 原材料Work in process 生产本钱Finished goods 完工产品Work-in-process inventory在产品Manufacturing overhead 制造本钱Transportation-in 运输费用Ine manipulate 利润操纵Inventory shrinkage 存货短缺Gross margin 毛利Net realizable value 可变现净值Provision for decline in value of inventories 存货跌价准备Gross profit method毛利率法Retail inventory methods零售价格法Inventory turnover 存货周转率Time value of time 货币的时间价值Simple versus pound interest单利与复利Future value 终值Present value现值Future value of an annuity 年金终值Present value of an annuity年金现值Bonds payable应付债券Discount on notes payables 应付票据折价Registered bonds 记名债券Coupon bonds 不记名债券Term bonds 到期还本债券Serial bond分期还本债券Convertible bonds 可转换债券Callable bonds可赎回债券Secured bond有担保债券Debenture bonds 无担保债券或风险债券Coupon rate or nominal rate 票面利率或名义利率Market or effective rate 市场利率或实际利率Discount on bond payable 应付债券折价Premium on bonds payable应付债券溢价Loss on redemption of bonds 赎回债券损失Times interest earned 利息保障倍数Subsequent expenditures 后续支出Declining-balance method 余额递减Changes in estimate 估计变更Patents专利CopyrightsFranchises特许权Trademarks 商标权Goodwill 商誉Pre-operating expenses 开办费Deferred expenses 递延费用Impairment of long-term assets 长期资产的减值Debt security 债权证券Equity securities 股权证券Capital expenditures 资本性支出Revenue expenditures 收益性支出Non-depreciable assets 非折旧资产Operating lease 经营租凭Financing lease 筹资租赁Off-balance sheet financing 表外融资Substance over form实质重于形式Non-monetary exchange 非货币性交易Lump-sum purchase一揽子购入Double-declining-balance method 双倍余额递减Residual value 残值Carrying value账面余额Fixed assets pending disposal 固定资产清理Depletion 折耗Production method (activity method) 工作量法Amortization 摊销Return on assets 资产报酬率Asset turnover 资产周转率Sole proprietorships 独资企业Partnerships合伙企业Authorized stock 核定股本Outstanding shares 发行在外的总股份Par value 面值No-par value 无面值mon stock & preferred stock 普通股与优先股Noncumulative-dividend preference 非累积优先股Cumulative-dividend preference 累积优先股Stock subscriptions 股票认购Capital surplus 资本公积Donated capital 捐赠资本Treasury stock 库藏股Stock buyout 股票回购Retained earnings 留存收益Earnings per share 每股收益Appropriated (or restricted) retained earnings 拨定留存收益Reserve fund 盈余公积Cash dividends 现金分红Stock dividends 股票分红Stock split 股票分割Dividend yield 股利报酬率Price-earnings ratio 市盈率Balance SheetProfit and loss account。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
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常用会计类英语词汇汇总基本词汇(1)account 账户,报表(2)accounting postulate 会计假设(3)accounting valuation 会计计价(4)accountability concept 经营责任概念(5)accountancy 会计职业(6)accountant 会计师(7)accounting 会计(8)agency cost 代理成本(9)accounting bases 会计基础(10)accounting manual 会计手册(11)accounting period 会计期间(12)accounting policies 会计方针(13)accounting rate of return 会计报酬率(14)accounting reference date 会计参照日(15)accounting reference period 会计参照期间(16)accrual concept 应计概念(17)accrual expenses 应计费用(18)acid test ratio 速动比率(酸性测试比率)(19)acquisition 收购(20)acquisition accounting 收购会计(21)adjusting events 调整事项(22)administrative expenses 行政管理费(23)amortization 摊销(24)analytical review 分析性复核(25)annual equivalent cost 年度等量成本法(26)annual report and accounts 年度报告和报表(27)appraisal cost 检验成本(28)appropriation account 盈余分配账户(29)articles of association 公司章程细则(30)assets 资产(31)assets cover 资产担保(32)asset value per share 每股资产价值(33)associated company 联营公司(34)attainable standard 可达标准(35)attributable profit 可归属利润(36)audit 审计(37)audit report 审计报告(38)auditing standards 审计准则(39)authorized share capital 额定股本(40)available hours 可用小时(41)avoidable costs 可避免成本(42)back-to-back loan 易币贷款(43)backflush accounting 倒退成本计算(44)bad debts 坏帐(45)bad debts ratio 坏帐比率(46)bank charges 银行手续费(47)bank overdraft 银行透支(48)bank reconciliation 银行存款调节表(49)bank statement 银行对账单(50)bankruptcy 破产(51)basis of apportionment 分摊基础(52)batch 批量(53)batch costing 分批成本计算(54)beta factor B (市场)风险因素B(55)bill 账单(56)bill of exchange 汇票(57)bill of lading 提单(58)bill of materials 用料预计单(59)bill payable 应付票据(60)bill receivable 应收票据(61)bin card 存货记录卡(62)bonus 红利(63)book-keeping 薄记(64)Boston classification 波士顿分类(65)breakeven chart 保本图(66)breakeven point 保本点(67)breaking-down time 复位时间(68)budget 预算(69)budget center 预算中心(70)budget cost allowance 预算成本折让(71)budget manual 预算手册(72)budget period 预算期间(73)budgetary control 预算控制(74)budgeted capacity 预算生产能力(75)business center 经营中心(76)business entity 营业个体(77)business unit 经营单位(78)by-product 副产品(79)called-up share capital 催缴股本(80)capacity 生产能力(81)capacity ratios 生产能力比率(82)capital 资本(83)capital assets pricing model 资本资产计价模式(84)capital commitment 承诺资本(85)capital employed 已运用的资本(86)capital expenditure 资本支出(87)capital expenditure authorization 资本支出核准(88)capital expenditure control 资本支出控制(89)capital expenditure proposal 资本支出申请(90)capital funding planning 资本基金筹集计划(91)capital gain 资本收益(92)capital investment appraisal 资本投资评估(93)capital maintenance 资本保全(94)capital resource planning 资本资源计划(95)capital surplus 资本盈余(96)capital turnover 资本周转率(97)card 记录卡(98)cash 现金(99)cash account 现金账户(100)cash book 现金账薄(101)cash cow 金牛产品(102)cash flow 现金流量(103)cash flow budget 现金流量预算(104)cash flow statement 现金流量表(105)cash ledger 现金分类账(106)cash limit 现金限额(107)CCA 现时成本会计(108)center 中心(109)changeover time 变更时间(110)chartered entity 特许经济个体(111)cheque 支票(112)cheque register 支票登记薄(113)classification 分类(114)clock card 工时卡(115)code 代码(116)commitment accounting 承诺确认会计(117)common cost 共同成本(118)company limited by guarantee 有限担保责任公司(119)company limited by shares 股份有限公司(120)competitive position 竞争能力状况(121)concept 概念(122)conglomerate 跨行业企业(123)consistency concept 一致性概念(124)consolidated accounts 合并报表(125)consolidation accounting 合并会计(126)consortium 财团(127)contingency plan 应急计划(128)contingent liabilities 或有负债(129)continuous operation 连续生产(130)contra 抵消(131)contract cost 合同成本(132)contract costing 合同成本计算(133)contribution centre 贡献中心(134)contribution chart 贡献图(135)control 控制(136)control account 控制账户(137)control limits 控制限度(138)controllability concept 可控制概念(139)controllable cost 可控制成本(140)conversion cost 加工成本(141)convertible loan stock 可转换为股票的贷款(142)corporate appraisal 公司评估(143)corporate planning 公司计划(144)corporate social reporting 公司社会报告(145)cost 成本(146)cost account 成本账户(147)cost accounting 成本会计(148)cost accounting manual 成本手册(149)cost adjustment 成本调整(150)cost allocation 成本分配(151)cost apportionment 成本分摊(152)cost attribution 成本归属(153)cost audit 成本审计(154)cost benefit analysis 成本效益分析(155)cost center 成本中心(156)cost driver 成本动因(157)cost of capital 资本成本(158)cost of goods sold 销货成本(159)cost of non-conformance 非相符成本(160)cost of sales 销售成本(161)cost reduction 成本降低(162)cost structure 成本结构(163)cost unit 成本单位(164)cost-volume-profit analysis(CVP) 本量利分析(165)costing 成本计算(166)credit note 贷项通知(167)credit report 信贷报告书(168)creditor 债权人(169)creditor days ratio 应付账款天数率(170)creditors ledger 应付账款分类账(171)critical event 关键事项(172)critical path 关键路线(173)cumulative preference shares 累积优先股(174)current asset 流动资产(175)current cost accounting 现时成本会计(176)current liabilities 流动负债(177)current purchasing power accounting 现时购买力会计(178)current ratio 流动比率(179)cut-off 截止(180)CVP 本量利分析(181)cycle time 周转时间(182)debenture 债券(183)debit note 借项通知(184)debit capacity 举债能力(185)debt ratio 债务比率(186)debtor 债务人;应收账款(187)debtor days ratio 应收账款天数率(188)debtors ledger 应收账款分类账(189)debtor' age analysis 应收账款账龄分析(190)decision driven costs 决策连动成本(191)decision tree 决策树(192)defects 次品(193)deferred expenditure 递延支出(194)deferred shares 递延股份(195)deferred taxation 递延税款(196)delivery note 交货单(197)departmental accounts 部门报表(198)departmental budget 部门预算(199)depreciation 折旧(200)dispatch note 发运单(201)development cost 开发成本(202)differential cost 差别成本(203)direct cost 直接成本(204)direct debit 直接借项(205)direct hours yield 直接小时产出率(206)direct labour cost percentage rate 直接人工成本百分比(207)direct labour hour rate 直接人工小时率(208)directs on indirect work 间接工作事项上的工时(209)discount rate 贴现率(210)discounted cash flow 现金流量贴现(211)discretionary cost 酌量成本(212)distribution cost 摊销成本(213)diversions 移用(214)diverted hours 移用小时(215)diverted hours ratio 移用工时比率(216)dividend 股利(217)dividend cover 股利产出率(218)dividend per share 每股股利(219)dog 疲软产品(220)double entry accounting 复式会计(221)double-entry book-keeping 复式薄记(222)doubtful debts 可疑债务(223)down time 停工时间(224)dynamic programming 动态规划(225)earning per share 每股盈利(226)earning ratio 市盈率(227)economic order quantity(EOQ) 经济订购批量(228)efficient market hypothesis 有效市场假设(229)efficiency ration 效率性比率(230)element of cost 成本要素(231)entity 经济个体(232)environmental audit 环境审计(233)environmental impact assessment 环境影响评价(234)EOQ 经济订购批量(235)equity 权益(236)equity method of accounting 权益法会计计算(237)equity share capital 权益股本(238)equivalent units 当量(239)event 事项(240)exceptional items 例外事项(241)expected value 期望值(242)expenditure 支出(243)expenses 费用(244)external audit 外部审计(245)external failure cost 外部损失成本(246)extraordinary items 非常事项(247)factory goods 让售商品(248)factoring 应收帐款让售(249)fair value 公允价值(250)feedback 反馈(251)FIFO 先近先出法(252)final accounts 年终报表(253)finance lease 融资租赁(254)financial accounting 财务会计(255)financial accounts calendar adjustment 财务报表的日历时间调整(256)financial management 财务管理(257)financial planning 财务计划(258)financial statement 财务报表(259)finished goods 完成品(260)fixed asset 固定资产(261)fixed overhead 固定制造费用(262)fixed asset turnover 固定资产周转率(263)fixed assets register 固定资产登记薄(264)fixed cost 固定成本(265)flexed budget 变动限额预算(266)flexible budget 弹性预算(267)float time 浮动时间(268)floating charge 流动抵押(269)flow of funds statement 资金流量表(270)forecasting 预测(271)founder's shares 发起人股份(272)full capacity 满负荷生产能力(273)function costing 职能成本计算(274)functional budget 职能预算(275)fund accounting 基金会计(276)fundamental accounting concept 基础会计概念(277)fungible assets 可互换资产(278)futuristic planning 远景计划(279)gap analysis 间距分析(280)gearing 举债经营比率(杠杆)(281)goal congruence 目标一致性(282)going concern concept 持续经营概念(283)goods received note 商品收讫单(284)goodwill 商誉(285)gross dividend yield 总股息产出率(286)gross margin 总边际(287)gross profit 毛利润(288)gross profit percentage 毛利润百分比(289)group 企业集团(290)group accounts 集团报表(291)high-geared 高结合杠杆(比例)(292)hire purchase 租购(293)historical cost 历史成本(294)historical cost accounting 历史成本会计(295)hours 小时(296)hurdle rate 最低可接受的报酬率(297)ideal standard 理想标准(298)idle capacity ration 闲置生产能力比率(299)idle time 闲置时间(300)impersonal accounts 非记名账户(301)imprest system 定额备用制度(302)income and expenditure account 收益和支出报表(303)incomplete records 不完善记录(304)incremental cost 增量成本(305)incremental yield 增量产出率(306)indirect cost 间接成本(307)indirect hours 间接小时(308)insolvency 无力偿付(309)intangible asset 无形资产(310)integrated accounts 综合报表(311)interdependency concept 关联性概念(312)interest cover 利息保障倍数(313)interlocking accounts 连锁报表(314)internal audit 内部审计(315)internal check 内部牵制(316)internal control system 内部控制体系(317)internal failure cost 内部损失成本(318)internal rate of return(IRR) 内含报酬率(319)inventory 存货(320)investment 投资(321)investment center 投资中心(322)invoice register 发票登记薄(323)issued share capital 已发行股本(324)job 定单(325)job card 工作卡(326)job costing 工作成本计算(327)job sheet 工作单(328)joint cost 联合成本(329)joint products 联产品(330)joint stock company 股份公司(331)joint venture 合资经营(332)journal 日记账(333)just-in-time(JIT) 适时制度(334)just-in-time production 适时生产(335)just-in-time purchasing 适时购买(336)key factor 关键因素(337)labour 人工(338)labour transfer note 人工转移单(339)leaning curve 学习曲线(340)ledger 分类账户(341)length of order book 定单平均周期(342)letter of credit 信用证(343)leverage 举债经营比率(344)liabilities 负债(345)life cycle costing 寿命周期成本计算(346)LIFO 后近先出法(347)limited liability company 有限责任公司(348)limiting factor 限制因素(349)line-item budget 明细支出预算(350)liner programming 线性规划(351)liquid assets 变现资产(352)liquidation 清算(353)liquidity ratios 易变现比率(354)loan 贷款(355)loan capital 借入资本(356)long range planning 长期计划(357)lost time record 虚耗时间记录(358)low geared 低结合杠杆(比例)(359)lower of cost or net realizable value concept 成本或可变净价孰低概念(360)machine hour rate 机器小时率(361)machine time record 机器时间记录(362)managed cost 管理成本(363)management accounting 管理会计(364)management accounting concept 管理会计概念(365)management accounting guides 管理会计指导方针(366)management audit 管理审计(367)management buy-out 管理性购买产权(368)management by exception 例外管理原则(369)margin 边际(370)margin of safety ration 安全边际比率(371)margin cost 边际成本(372)margin costing 边际成本计算(373)mark-down 降低标价(374)mark-up 提高标价(375)market risk premium 市场分险补偿(376)market share 市场份额(377)marketing cost 营销成本(378)matching concept 配比概念(379)materiality concept 重要性概念(380)materials requisition 领料单(381)materials returned note 退料单(382)materials transfer note 材料转移单(383)memorandum of association 公司设立细则(384)merger 兼并(385)merger accounting 兼并会计(386)minority interest 少数股权(387)mixed cost 混合成本(388)net assets 净资产(389)net book value 净账面价值(390)net liquid funds 净可变现资金(391)net margin 净边际(392)net present value(NPV) 净现值(393)net profit 净利润(394)net realizable value 可变现净值(395)net worth 资产净值(396)network analysis 网络分析(397)noise 干捞(398)nominal account 名义账户(399)nominal share capital 名义股本(400)nominal holding 代理持有股份(401)non-adjusting events 非调整事项(402)non-financial performance measurement 非财务业绩计量(403)non-integrated accounts 非综合报表(404)non-liner programming 非线性规划(405)non-voting shares 无表决权的股份(406)notional cost 名义成本(407)number of days stock 存货周转天数(408)number of weeks stock 存货周转周数(409)objective classification 客体分类(410)obsolescence 陈旧(411)off balance sheet finance 资产负债表外筹资(412)offer for sale 标价出售(413)operating budget 经营预算(414)operating lease 经营租赁(415)operating statement 营业报表(416)operation time 操作时间(417)operational control 经营控制(418)operational gearing 经营杠杆(419)operating plans 经营计划(420)opportunity cost 机会成本(421)order 定单(422)ordinary shares 普通股(423)out-of-date cheque 过期支票(424)over capitalization 过分资本化(425)overhead 制造费用(426)overhead absorption rate 制造费用分配率(427)overhead cost 制造费用(428)overtrading 超过营业资金的经营(429)paid cheque 已付支票(430)paid-up share capital 认定股本(431)parent company 母公司(432)pareto distribution 帕累托分布(433)participating preference shares 参与优先股(434)partnership 合伙(435)payable ledger 应付款项账户(436)payback 回收期(437)payments and receipts account 收入和支出报表(438)payments withheld 保留款额(439)payroll 工资单(440)payroll analysis 工资分析(441)percentage profit on turnover 利润对营业额比率(442)period cost 期间成本(443)perpetual inventory 永续盘存(444)personal account 记名账户(445)PEPT 项目评审法(446)petty cash account 备用金账户(447)petty cash voucher 备用金凭证(448)physical inventory 实地盘存(449)planning 计划(450)planning horizon 计划时限(451)planning period 计划期间(452)policy cost 政策成本(453)position audit 状况审计(454)post balance sheet events 资产负债表编后事项(455)practical capacity 实际生产能力(456)pre-acquisition losses 购置前损失(457)pre-acquisition profits 购置前利润(458)preference shares 优先股(459)preference creditors 优先债权人(460)preferred creditors 优先债权人(461)prepayments 预付款项(462)present value 现值(463)prevention cost 预防成本(464)price ratio 市盈率(465)prime cost 主要成本(466)prime entry-books of 原始分录登记薄(467)principal budget factor 主要预算因素(468)prior charge capital 优先股(469)prior year adjustments 以前年度调整(470)priority base budgeting 优先顺序体制的预算(471)private company 私人公司(472)pro-forma invoice 预开发票(473)problem child 问号产品(474)process costing 分步成本计算(475)process time 加工时间(476)product cost 产品成本(477)Product life cycle 产品寿命周期(478)production cost 生产成本(479)production cost of sales 售货成本(480)production volume ratio 生产业务量比率(481)profit center 利润中心(482)profit per employee 每员工利润(483)profit retained for the year 年度利润留存(484)profit to turnover ratio 利润对营业额比率(485)profit-volume graph 利量图(486)profitability index 盈利指数(487)programming 规划(488)project evaluation and review technique 项目评审法(489)projection 预计(490)promissory note 本票(491)prospectus 募债说明书(492)provisions for liabilities and charges 偿债和费用准备(493)prudent concept 稳健性概念(494)public company 公开公司(495)purchase order 订购单(496)purchase requisition 请购单(497)purchase ledger 采购账户(498)quality related costs 质量有关成本(499)queuing time 排队时间(500)rate 率(501)ratio 比率(502)ration pyramid 比率金字塔(503)raw material 原材料(504)receipts and payments account 收入和支付报表(505)receivable ledger 应收款项账户(506)redeemable shares 可赎回股份(507)redemption 赎回(508)registered share capital 注册资本(509)rejects 废品(510)relevancy concept 相关性概念(511)relevant costs 相关成本(512)relevant range 相关范围(513)reliability concept 可靠性概念(514)replacement price 重置价格(515)report 报表(516)reporting 报告(517)research cost, applied 应用性研究成本(518)research cost, pure or basic 理论或基础研究成本(519)reserves 留存收益(520)residual income 剩余收益(521)responsibility center 责任中心(522)retention money 保留款额(523)return on capital employed 运用资本报酬率(524)returns 退回(525)revenue 收入(526)revenue center 收入中心(527)revenue expenditure 收益支出(528)revenue investment 收入性投资(529)right issue 认股权发行(530)rolling budget 滚动预算(531)rolling forecast 滚动预测(532)sales ledger 销售分类账(533)sales order 销售定单(534)sales per employee 每员工销售额(535)scrap 废料(536)scrip issue 红股发行(537)secured creditors 有担保的债权人(538)segmental reporting 分部报告(539)selling cost 销售成本(540)semi-fixed cost 半固定成本(541)semi-variable cost 半变动成本(542)sensitivity analysis 敏感性分析(543)service cost center 服务成本中心(544)service costing 服务成本计算(545)set-up time 安装时间(546)shadow prices 影子价格(547)share 股票(548)share capital 股份资本(549)share option scheme 购股权证方案(550)share premium 股票溢价(551)sight draft 即期汇票(552)single-entry book-keeping 单式薄记(553)sinking fund 偿债基金(554)slack time 松弛时间(555)social responsibility cost 社会责任成本(556)sole trader 独资经营者(557)source and application of funds statement 资金来源和运用表(558)special order costing 特殊定单成本计算(559)staff costs 职工成本(560)statement of account 营业账单(561)statement of affairs 财务状况表(562)statutory body 法定实体(563)stock 存货(564)stock control 存货控制(565)stock turnover 存货周转率(566)stocktaking 盘点存货(567)stores requisition 领料申请单(568)strategic business unit 战略性经营单位(569)strategic management accounting 战略管理会计(570)strategic planning 战略计划(571)strategy 战略(572)subjective classification 主体分类(573)subscribed share capital 已认购的股本(574)subsidiary undertaking 子公司(575)sunk cost 沉没成本(576)supply estimate 预算估计(577)supply expenditure 预算支出(578)suspense account 暂记账户(579)SWOT analysis 长处和短处,机会和威胁分析(580)system 制度,体系(581)tactical planning 策略计划(582)tactics 策略(583)take-over 接收(584)tangible asset 有形资产(585)tangible fixed asset statement 有形固定资产表(586)target cost 目标成本(587)terotechnology 设备综合工程学(588)throughput accounting 生产量会计(589)time 时间(590)time sheet 时间记录表(591)total assets 总资产(592)total quality management 全面质量管理(593)total stocks 存货总计(594)trade creditors 购货客户(应付账款)(595)trade debtors 销货客户(应收账款)(596)trading profit and loss account 营业损益表(597)transfer price 转让价格(598)transit time 中转时间(599)treasurership 财务长制度(600)trail balance 试算平衡表(601)turnover 营业额(602)uncalled share capital 未催缴股本(603)under capitalization 不足资本化(604)under or over-absorbed overhead 少吸收或多吸收的制造费用(605)uniform accounting 统一会计(606)uniform costing 统一成本计算(607)unissued share capital 未发行股本(608)value 价值(609)value added 增值(610)value analysis 价值分析(611)value for money audit 经济效益审计(612)vote 表决(613)voucher 凭证(614)waiting time 等候时间(615)waste 废品(料)(616)wasting asset 递耗资产(617)weighted average cost of capital 资本的加权平均成本(618)weighted average price 加权平均价格(619)with resource 有追索权(620)without recourse 无追索权(621)working capital 营运资本(622)write-down 减值(623)zero base budgeting 零基预算(624)zero coupon bond 无息债券(625)Z score 破产预测计分法。