财务会计英文词汇
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。
财务会计英汉对照词汇表
accountant n.会计师,会计人员accounting n.会计,会计学accounting concept会计概念accounting element会计因素accounting entity会计主体accounting equation会计等式accounting information会计信息accounting period会计时期accounting principle会计原则accounting record会计记录accounting report会计报告accounting system会计系统,会计制度accrual-basis accounting权责发生制adequate disclosure充足表露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process剖析程序asset n.财富auditing n.审计balance sheet财富欠债表bookkeeper n.簿记员,记帐员bookkeeping n.簿记business n.公司,商经,经营cash-basis accounting现金收付制certified public accountants(CPAs)注册会计师,注册会计师chartered accountant特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n.客户,拜托人company n.公司conservatism n.稳重性consistency n.一致性controller n.主计长corporation n.公司cost accounting成本会计CPA firms注册会计师事务所debt n. 债务,欠款decision-making决议double-entry accounting system复式记帐系统executive n.高级管理人,行政部门expense n.花费financial accounting财务会计financial position财务情况financial statement财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n.展望going-concern concept连续经营概念governmental accounting政府会计historical cost历史成本income statement利润表、损益表income tax returns所得税申报表insolvent a.无偿付能力的internal control内部控制Internal Revenue Service (IRS)国内税收暑interpret v.解说、说明inventory n.存货journal n.日志帐jurisdiction n.司法部门liability n.欠债management accounting管理睬计management advisory管理咨询matching principle配比原则materiality重要性measure v.计量、衡量net income净利润net loss 净损失、净损失nonprofit organizations非营利组织objective principle客观性原则operating results经营成就owner ’s equity业主权益partnership n.合伙公司private businesses私营公司profit n. 利润、盈余public accounting公共会计realization principle实现原则render v.供给,提出revenue n.收入Securities and Exchange Commission (SEC)证券交易管理委员会single proprietorship独资公司solvent a.有偿付能力的tailored a.特定的tax statute税法transaction n.经济业务、交易withdrawals n.撤资,撤回yardstick n.标准、尺度2 会计循环account n.帐户accounting cycle会计循环accounting entry会计分录accounting procedure会计程序accounts payable对付帐款accounts receivable应收帐款adjusted trial balance调整后试算表adjusting entry调整分录advertising expense广告花费after-closing trial balance结帐后试算表allocate v.分派、分摊apportion v.分派、分摊balance n.余额balance sheet account财富欠债表帐户bank deposit slip银行帐单book of original entry原始分录帐簿calculate v.计算cash payments journal现金支出日记帐cash receipts journal现金收入日记帐check stub支票存根chronological record序时记录closing entry结帐分录closing the accounts结帐compound journal entry复合日志帐分录credit n. v.贷项、贷记credit balance贷方余额credit entry贷方分录debit n. v.借项、借记debit balance借方余额debit entry借方分录depreciation expense折旧花费double-entry accounting复式记帐会计、复式记帐制end-of-period adjusting entries期末调整分录footnotes n.附注general journal一般日记帐income statement account损益表帐户income summary account利润汇总帐户income tax payable对付所得税journal entry日志帐分录ledger n.分类帐ledger account分类帐帐户liquidity n.流动性,变现能力nominal account虚帐户operating expense营业花费,经营费用owner ’s capital业主资本permanent account永远性帐户post v. 过帐premium n.保险费、溢价profitability n.盈余能力property insurance财富险purchase journal购货日志帐real account实帐户retained earnings保存利润Salaries expense薪金花费sales journal销货日志帐sale receipt销货发票service revenue服务收入solvency n.偿债能力source document原始凭证special journal特种日志帐statement of cash flows现金流量表statement of owner’s equity 业主权益表statement of retained earnings保存利润表summarize v.加总、汇总telephone expense电话费用temporary account暂时性帐户unadjusted trial balance调整前试算表3 现金accounting record会算帐簿accounts payable对付帐款accounts receivable应收帐款bank account银行帐户bank charges银行手续费bank credit memorandum银行贷项通知bank debit memorandum银行借项通知 bank reconciliation银行余额调理表bank statement银行对帐单bond n. v.债券brokerage commission经纪人佣金cash account现金帐户cash dividend现金股利cash in bank银行存款cash on hand库存现金cash over and short现金溢缺cash payment journal现金支付日记帐cash receipts现金收入cash receipt journal现金收入日记帐cash register现金登记簿check n.支票checking account支票帐户controlling account统制帐户custodian保存人deposit n.存款deposit in transit在途存款dividend revenue股利收入fiscal period会计时期government bond公债income summary利润汇总interest date付息日internal control内部控制IOU ( 由 I owe you的读音缩略转义 ) 欠条long-term investment长久投资lower of cost or market (LCM)成本与市价孰低make change互换,找零头marketable debit security债务性有价证券marketable equity security权益性有价证券marketable security有价证券miscellaneous expense杂项费用miscellaneous revenue杂项收入money on deposit钱币存款money order汇款单notes receivable应收单据NSF (not sufficient funds)存款不足outstanding check未兑现支票petty cash备用金petty cash fund定额备用金postage n.邮费postdated check远期支票purchase price买价quoted market price挂牌市价replenish v.增补security exchange证券交易所short-term investment短期投资sinking fund cash偿债基金现金transaction n.交易,经济业务transportation in购货运费unrealized loss未实现损失voucher n.付款凭单4应收帐款account receivable n.应收帐款accounts receivable turnover应收帐款周转率adjusting entry调整会计分录aging 帐龄 (剖析)aging schedule帐龄剖析表allowance for doubtful accounts坏帐准备books n.帐簿credit department信贷部门,赊销管理部门credit loss信贷损失,赊销损失credit manager信贷经理,赊销管理经理credit ranking信誉评级credit risk信誉风险custody n.监护,管理indebtedness n.欠债 (额)installment plan分期付款计划internal control内部控制memorandum n.备忘录,内容纲要,买卖通知书negotiable asset可转让财富,可买卖财富net realizable value可实现净值operating cycle经营周期past due逾期sell on account赊销uncollectible accounts expense坏帐损失write off核销,冲减5 存货acquisition n.获得actual physical count实地清点average cost method均匀成本法balance sheet date财富欠债表日beginning inventory期初存货cost of goods available for sale可供销售的商品成本cost of goods sold销货成本current asset流动财富current replacement cost现时重置成本current period本期deflation n.通货,收缩ending inventory期末存货finished goods产成品first-in, first-out method (FIFO)先进先出法goods in process of manufacture在产品goods on hand存货,库存商品goods in transit在途商品gross profit method毛利法gross profit on sales销货毛利import duties入口关税inflation n.通货膨胀interim financial statement中期财务报表inventory n.存货inventory account存货帐户inventory measurement存货计量inventory sheet盘存表inventory valuation method存货计价方法last-in, first-out method (LIFO)后进先出法loss on inventory shortage存货欠缺损失lower of cost or market rule (LCM)成本与市价孰低原则manufacturing enterprise制造业公司merchandise n.商品,存货merchandise on account赊销商品merchandising enterprise商业公司net realizable value可变现净值net purchases购货净额net sales 销货净额preceding year从前年度periodic inventory system按期盘存制perpetual inventory system永续盘存制physical inventory实地盘存physical inventory system实地盘存制purchases account购货帐户purchases discount购货折扣purchase invoice购货发票purchases returns and allowances购货退回及折让rate of gross profit毛利率ratio of cost to selling retail price成本与销售价钱之比raw materials原资料receivables应收款项replacement cost重置成本retail business零售企业retail inventory method零售价钱法retail price零售价钱specific identification method个别辨识法subsidiary record明细记录taking a physical inventory存货的清点transportation-in购货运费vendor n. 卖主weighted average cost加权均匀成本weighted average method加权均匀法weighted average unit cost加权均匀单位成本6 固定财富above-average return超凡利润accelerated depreciation加快折旧accumulated amortization累计摊销accumulated depletion累计消耗accumulated depreciation累计折旧acquisition n.获取,获取allocation n.分派amortize v.摊销book value帐面值brand name品牌名称capital expenditure资天性支出capitalize v.资本化carrying value帐面净值cash flow现金流comparable可比的,有可比性的conservatively adv.守旧地contra-asset account财富对冲帐户copyright n.版权,专利权declining-balance method余额递减(折旧)法deplete v.消耗,用尽depreciable cost可供折旧成本depreciation n.折旧depreciation expense折旧费depreciation rate折旧率deterioration恶化,磨损disposal n.抛弃,处理double-declining-balance method双倍余额递减(折旧)法expensing n.花费化fair market value公正市价federal government联邦政府Financial Accounting Standards Board (FASB)财务会计准则委员会(美国)financial reporting财务报告franchise n.专营权,专卖权freight charge运输费generally accepted accounting principles通用会计准则goodwill n.商誉incidental cost附带成本income tax所得税installment plan分期付款协议intangible asset无形财富interest charge利息花费life-span生命期,生命周期long-lived asset长久财富natural resource自然资源net identifiable asset可确认净财富noncurrent adj.非流动性的normal return一般回报note payable对付单据obsolescence过时,裁减on due 到期patent n.专利,专利权physical substance实物形态plant asset长久财富prepaid expense预支花费present value现值property, plant & equipment固定财富research and development cost研究开发成本residual value残值revenue expenditure利润性支出round v.四舍五入sales tax销售税,花费税salvage value残值straight-line method直线(折旧)法tangible asset有形财富trade in 置换,以旧换新trademark n.商标useful life使用年限,有效年限weigh v.衡量7 流动欠债current liability流动欠债accounts payable对付帐款notes payable对付单据accrued liabilities应计欠债interest payable对付利息income taxes payable对付所得税unearned revenue预收收入impairment of assets财富减损commitments承付款项estimated liabilities预计欠债loss contingency或有损失8 长久欠债amortization of discount on bonds payable应付债券的折价摊销convertible bond可变换债券discount on bonds payable对付债券折价premium on bonds payable对付债券溢价mortgage bond抵押债券 000debenture bond信誉债券callable bond可提早兑回债券sinking fund bond偿债基金债券equity method权益法cost method成本法investee n.被投资者9 合伙公司drawing account提用帐户general partner一般合伙人limited liability partnership有限责任合伙limited partner有限合伙人limited partnership有限合伙limited personal liability有限的个人责任mutual agency互相代理partnership 合伙公司partnership contract合伙合同statement of partners’equity 合伙人权益表unlimited personal liability无穷的个人责任liquidation of a partnership合伙的清理10股东权益Additional paid-in capital超面值缴入股本Board of directors董事会book value per share每股帐面价值capital stock股本closely held corporation不公然招股公司common stock一般股corporation n.公司dividends n.股利double taxation两重纳税legal capital法定股本imited personal liabil有限责任paid-in capital缴入股本par value票面价值preferred stock优先股publicly owned corporation公然招股公司retained earnings保存利润stockholders n.股东stock dividend股票股利stock split股票切割treasury stock库藏股票11现金流量表beginning balance期初余额price/earning ratio市盈率cash flows现金流量profit margin利润边沿,销售利润率cash inflows现金流入profitability n.盈余能力cash outflows现金流出quick ratio速动比率cash equivalent现金等价物rate of dividend payout股利分派率cost of goods sold商品销售成本rate of return on investment(ROI)投资酬劳率direct method直接法rate of return on net sales销售利润率ending balance期末余额rate of return on stockholders' equity股东权financing activity筹资活动益酬劳率,净财富利润率indirect method间接法rate of return on total assets总财富报酬率interest expense利息花费ratio analysis比率剖析investing activity投资活动receivable turnover应收帐款周转率net cash flows净现金流量receivable turnover in days应收帐款周转天数operating activity营业活动share outstanding刊行在外的股票operating expense营业花费solvency .偿债能力preparation of statement报表编制subsequent events 期后事项,财富欠债表往后statement of cash flows现金流量表事项supplemental information增补信息trade account贸易项目trend analysis趋向剖析times-interest-earned ratio利息保障倍数12 财务报表剖析valuation .估价,评估accounting policy会计政策vertical analysis垂直剖析,纵向剖析acid-test ratio酸性试验比率,速动比率analyst n.剖析者,剖析人员asset turnover财富周转率auditor's report审计报告average collection days均匀收帐期base year基年book value per share每股帐面价值capital market资本市场cash ratio现金比率comparative statement比较报表comparative common-size statement 比较共同比报表common-size statement共同比报表contingent liability或有欠债current ratio流动比率debt ratio欠债比率debt-equity ratio欠债与产权比率debt to tangible net worth ratio欠债与有形资产净值之比dividend yield股利酬劳率earning power盈余能力earnings per common share(EPS)每股盈余,每股净利润financial position财务情况financial ratio财务比率financial statement analysis财务报表剖析financial structure财务构造footnotes to the financial statement财务报表附注horizontal analysis水平剖析inventory turnover存货周转率inventory turnover in days存货周转天数liquidity n.流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle营业周期。
财务会计英语词汇
财务会计英语词汇O:obligation债项;责任;义务obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau]退休计划部〔财经事务局〕odd lot散股;碎股;零股odd lot broker散股经纪OECD country经济合作及发展组织国家;经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资;资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易;资产负债表外的交易offer要约;建议;收购offer by tender招标发售offer document要约文件;建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription公开招股offer period要约期offer price要约价;发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司;提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率;官价Official Receiver破产管理署署长Official Receiver’s Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销;弥补;冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction海外借款交易offshore business海外业务offshore currency deposit market海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank,Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式;赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本;间接费用;附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract单日掉期外汇期货合约one price单一价格;不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款;单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项;繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”;开仓open account未清帐户;记帐交易;往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值;市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价;公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation股份不定的投资公司opening balance期初结余opening price开盘价格;开市价opening quotation开市价;开市行情opening rate开盘汇价operating account营业帐目;营业帐户;经营帐目operating agreement营运协议operating cost营运成本;运作成本;操作成本operating deficit营业亏损;经营赤字operating expenditure经营开支;营运开支;营业支出operating expenses营运开支;营业费用operating income营运收入;营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入;营业收益operating services account营运服务帐目operating statement经营收支表;营业损益表operating surplus经营盈余;营业盈余operation经营;营运;投产operational fund经费operative aggregate现行总体数字operator经营者;营运者;营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权;认购权;选择权;选购权option contract期权合约option money期权费option on a futures contract期货合约期权;期货期权option on commodities商品期权option position期权持仓量option premium期权金;期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney]期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单;命令;买卖盘order cheque记名支票;抬头支票order for payment of money付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute绝对止赎令order of mail transfer信汇委托书order to pay admitted debt偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务(香港)有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金;基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本;收条正本original securities原有的证券ORIX Asia Limited欧力士(亚洲)有限公司ornament gold饰金Osaka Securities Exchange大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流;资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用;开支;支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用;付现费用out-of-the-money option无价期权;价外期权outport collection外埠代收款项output产出;产值;产量outside dealing场外买卖;场外交易outstanding未偿还;尚未支付outstanding account未清帐项;未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款;未清余额outstanding bill未偿付票据;未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算;结算数字。
财务会计英文词汇
Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税;准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款;未缴税额Business Tax (工商)营业税;工商税Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税(=[缩]CTT)<英>资本转让税Capital Transfer Tax 资本转移税;资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税Corporate Profits After Taxes <美>公司税后利润(额);公司税后收益(额)Corporate Profits Before Taxes <美>公司税前利润(额);公司税前收益(额)Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额;递延税额Development Tax 开发税;发展税Direct Tax 直接税Dividend Tax 股利税;股息税Earnings After Tax (=[缩]EAT)(纳)税后盈利;(纳)税后收益(额)Earnings Before Interest and Tax (=[缩]EBIT)缴付息税前收益额;息税前利润Effective Tax Rate 实际税率Employment Tax 就业税;职业税;雇用税Entertainment Tax 娱乐税;筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税;预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①[国内]税;[国内]货物税②营业税;执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax [产品]出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax (=[缩]f.i.t.)<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax ([缩]=IT)所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit (=[缩]ITC/I.T.C.)<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈(品)税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税;生产税Profit Tax 利得税;利润税Progressive Income Tax 累进所得税;累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation;Tax Rate 税率Reserve for Taxes 税捐准备(金)纳税准备(金)Retail Taxes 零售税Sales Tax 销售税;营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金;应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计;税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税(收等)级;税别;税阶;税档Tax Collector 收税员Tax Credits <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due (到期)应付税款Tax Evasion 逃税;漏税;偷税Tax Exemption / Exemption of Tax/ Tax Free 免税(额)Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失;税损Tax on Capital Profit 资本利得税;资本利润税Tax on Dividends 股息税;红利税Tax Payment 支付税款;纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate (出口)退税Tax Refund 退还税款Tax Return 税款申报书;纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款;已预扣税款Tax Year 课税年度;纳税年度Taxable 可征税的;应纳税的Taxable Earnings 应税收入Taxable Income (=[缩]TI)可征税收入(额);应(课)税所得(额);应(课)税收益(额)Taxable Profit 应(课)税利润Taxation Guideline 税务方针;税务指南Taxes Payable 应缴税金,应付税款Tax-exempt Income 免税收入;免税收益;免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税;流通税Transfer Tax ①转让税;过户税②交易税Turnover Tax 周转税;交易税Undistributed Taxable Income 未分配课税所得;未分配应税收益Untaxed Income 未纳税所得;未上税收益Use Tax 使用税Value Added Tax (=[缩]VAT)增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税;代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单;扣缴凭单Withholding Tax 预扣税款Withholding Tax Form (代扣所得税表)English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL I NCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the localtax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。
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。
财务会计英语词汇 (financial accounting terms)
Financial accounting glossaryA batch of 一批一组A tangible good 一件有形商品Abandon 放弃Accelerated depreciation 加速折旧Accomplishment 成就成绩Account for 核算Account number 账号Account outstanding 未清账款Account title 账户名称Accounting element 会计要素Accounting equation 会计等式Accounting information 会计信息Accounting period 会计期间Accounting record 会计记录Accounting standard 会计准则Accounting treatment 会计处理Accounting payable 应付账款Accounts payable subsidiary ledger 应付账款明细分类账Accounting receivable 应收账款Accounting receivable turnover 应账款周转率Accrual accounting 权责发生制会计Accrual basis of accounting 权责发生制会计制度Accrue 应计增值Accrued expense 应计费用Accrued liability 应计负债Accrued revenue 应计收入Accumulated 积累的Accumulated depreciation 累计折旧Accumulated earnings 累计收益Acid-test ratio 酸性测试比率,速动比率Acquisition 取得Additional paid-in capital溢缴资本Adjust 调节调账Adjusting entry 调账分录Administrative expense 管理费用行政费用办公费用Administrative salary expense 行政管理工资费用Admission and withdrawal of partners 合伙人的入伙及撤伙Admission by contribution of assets 通过捐缴资产的方式入伙Admission by purchase of interest 通过购买权益的方式入伙Admission of a new partner 新合伙人的入伙Admit 允许进入接受Advance payment 预付款Advertising expense 广告费用Agent 代理,代理人Aging method 账龄法Allocation of the cost 成本的分配Allowance for bad debts 坏账准备Allowance method 备抵法American express 美国运通卡Amortization 摊销摊提分期偿还Amortization expense 摊销费用Amortize 摊销摊提Amount to(在数量上) 达——Analysis period 报告期分析期Analytical tool 分析工具Anticipate 期望Apparent 明显的Apparent 明显的Applicable 实际的适用的Applicable expense 使用费用Appraisal 估价鉴定Arise from 产生于,因—-而造成Arrive at 得出As of 在或直到(某一时间)Aspect 方面Assess 评估,评价Asset acquisition 资产的取得Asset 资产Auditor 审计师Authorized stock 核定股份Available-for-sale securities 可供出售的债权Average 平均的使平均Average days inventory on hand 平均库存天数Average days sale uncollected 应收销售款平均收现天数bad debt 坏账呆账bad debt expense 坏账费用呆账费用balance 平衡余额balance 使平衡balance sheet 资产负债表bank deposit 银行存款bank reconciliation 银行往来调节银行往来对账bank service charge 银行手续费银行服务费bank statement 银行对账单bankrupt 破产的bankruptcy 破产倒闭bargain price 廉价处理价;交易价格成交价格base amount 基数base period 基期basket purchase 一揽子购买bear no connection with 与——没有联系beauty parlor 美容院beginning balance 期初余额beginning inventory 期初存货,期初库存benefit from 从——受益bill账单billing 开单出具账单board of directors 董事会bond discount z债券折价bonds payable 应付债券bonus 红利补贴津贴bonus to partner 补贴合伙人book 账簿账册book 接受——的预定、订购book value 账面价值bookkeeper 簿记员book-to-tax difference 财税之差business 企业business enterprise 商业企业企业机构business entity 企业实体商号business operation 企业机构商业企业business performance 经营活动营业活动by note 签发票据calculate 计算call for 要求call privilege 赎回权利callable bond 可通赎回债券可赎回债券cancelled check 已注销支票付讫支票capital 资本capital acquisition 资本取得capital balance 资本余额capital balance ratio 资本额比例capital contribution 资本摊缴capital expenditure 资本支出基本建设支出capital lease 资本租赁capital stock 股本capital structure 资本结构capitalize 使资本化变为资本caption 标题carry on 经营cash 现金cash basis accounting 现金收付制会计cash disbursement 现金支出cash discount 付现折扣cash dividend 现金股利现金股息cash equivalent 现金等价物cash expenditure 现金支出cash inflow 现金流入cash outflow 现金流出cash payment 现金支付现金支出cash receipt 现金收入现金所得cash receipt journal 现金收入日记账cash sale 现金销售现销cashier 出纳员categorize 分类category 类别(n)center on 以——为中心围绕certificate 凭证证明书certificate of deposit 存折存款单challenging 挑战性的changing hands 易手转手chart of accounts 会计科目表chronological record 序时记录clarify 使清楚易懂澄清classification 分类classified income statement 分类损益表closing entry 结账分录collect 收账收款collection 收款收账commission 佣金commission expense 佣金费用commitment 承付款项承诺付款数common equivalents 普通股等价物,相当于普通股的股票common stock 普通股票common-size analysis 统一度量式分析,百分比分析,共同比例分析总体结构分析common-size balance sheet 统一度量式(只用百分比,不用金额)资产负债表,通用型资产负债表,总体结构资产负债表,共同比例资产负债表,百分比资产负债表,共同量资产负债表common-size comparative balance sheet 统一度量式比较资产负债表,百分比比较资产负债表common-size comparative income statement 统一度量式比较损益表,百分比比较损益表common-size financial statement统一度量式报表,总体结构报表,共同比报表common-size statement 统一度量式报表comparative balance sheet 比较资产负债表comparative financial statement 比较财务报表complete 完成使完整complex 复杂的complicated 复杂的component 成分构成组成部分computerized accounting statement 电算化会计制度connote 含有——意义consent 同意conservation concept 保守概念consignee 承销人代售人consignee payable 应付承销人账款应付代售人账款consignment 寄售consignor 寄售人consignor payable 应付寄售人账款constitute 构成组成construction in program 在建工程consumption 消费context 上下文背景环境contingency 或有事项continuous existence 持续经营contra account 对销账户,抵消账户contractor 承包人承包商conversion privilege 兑换特权convert 改变成convertible 可转换的convertible bond 可转换债券co-owner 共有者,共同所有者co-ownership of property 共有财产copyright 版权著作权corporate (a)公司的(v)组建股份公司corporate accounting 公司会计corporate tax 公司所得税企业所得税corporation 股份公司cost accounting 成本会计cost available for sale 可销成本cost measurement 成本核定费用计量cost of goods available for sale 可销成本cost of goods manufactured 产品成本,制成成本cost of goods purchased 进货成本采购成本cost of goods sale 销售成本cost of installment sales 分期付款销货成本cost-to-cost method 成本比例法,完工百分比法count 数,盘点coupon bond 付息票(公司)债券credit 贷方贷记credit 信贷贷款credit balance 贷方余额credit card sales 信用卡销售credit card service expense 信用卡服务费credit purchase 赊购credit sales 赊销credit term 信用条件creditor 债权人criteria 标准尺度critical 关键的,至关重要的cross-reference 交叉检索current agreed value 现行的意见一致的价值current asset 流动资产current debt 流动负债current financial operation 本期财务运转current liability 流动负债current obligation 本期债务current period 当期,本期current portion of a long-term debt 一年内到期的长期负债current ratio 流动比率customer ratio 用户收费率,顾客运费率cut-off 盘存debenture 信用债券debit 借方借记debit balance 借方余额debit entry 借方分录debt ratio 负债比率debt securities 债务证券declare 通告(分红)deduct 扣除deduction (扣除)defective goods 次品deferred gross profit 递延毛利deferred income tax 递延所得税delivery expense 运费交货费用delivery wages expense 交货工资费用delivery trucks 运输车辆deposit in transit 在途存单deposit slip 存款单存款收据depositor’s books 储户的账册depreciation 折旧depreciation expense 折旧费用detect 察觉查出difference 差差额direct cost 直接成本direct labor cost 直接人工成本direct matching 直接配比direct material 直接材料直接原料direct method 直接法direct write-off method 直接冲销法director 董事disburse 支付disbursement 支出支付discount 贴息折价折扣discount on bound 债券折价discount period 折扣期间贴现期间discount sale 折价销售display 展示disposal 处理清理dissolution (n)散伙解散dissolve (v)散伙解散distinguish 区别divergent 不同的divide into 分成——divide——by——(用——除以——)dividend 红利股息股利dividend revenue 股息收入红利收益dividend payable 应付股息应付股利division of labor分工dollar amount 金额dollar change 金额变化double-entry system 复式会计制度drawing 个人提取(账户)due (票据等)到期的duration 期限earnings per share 每股收益effective interest method 实际利息(计算)法efficiency 效率efficiency ratio 效能比率效率比率efforts-expended method 已付努力法elaborate 详尽阐述elaboration 详尽说明electricity bill 电费账单employee training program 员工培训计划endanger 危及ending balance 期末余额ending capital 期末资本ending inventory 期末存货end-user 最终用户最终消费者enter into 签订entitle to 给——权利给——资格entry 分录equity accounting 权益会计equity ratio 业主权益比率equity securities 权益证券establish 建立evaluate 评估估价exceed 超过excessive 过分的excise tax 消费税exclusive right 专营权专有权executive 行政管理人员expenditure 开支expense 费用计入费用的账户expense recognition 费用的确定external 外部的(internal内部的)extraordinary gain 非常收益extraordinary item (收入或费用)非常项目,特殊项目extraordinary loss 非常损失意外损失face interest rate 票面利率face value 面值factor 系数率fair market value 公允市价公平市价fair presentation 公允表达FASB(financial accounting standard board)财务会计准则委员会Feasible 可行的Federal income tax 联邦所得税Fee 手续费服务费酬金Fees income tax 联邦所得税FICA(federal insurance contribution act)联邦社会保险法FIFO(first in first out)先进先出法Financial ability 财力资金Financial accounting 财务会计Financial analyst 财务分析家Financial condition 财务状况Financial expense 财务费用Financial institution 金融机构Financial management 财务管理Financial position 财务状况Financial report 财务报告Financial statement 财务报表Financial statement analysis 财务报表分析Financial activity 筹资活动Finished goods inventory 产成品库存制成品库存Finished product 制成品产成品Fit in 适于——Fixed assets 固定资产Fluctuate 浮动Foreign currency translation adjustment 外币换算调整Format 形式Formation partnership 合伙企业的组成Formula 公式Formulate 订立Forward 转递转交Franchise 专营权特许经营权Fraud 欺骗欺诈Frequently 频繁的Full cost 全部成本Funding by bond 债券筹资Funding by stock 股票筹资GAAP(generally accepted accounting principles)公认会计原则Gain on sale of land 销售土地所得Gain or loss of sale asset 资产变卖损益Garment factory 服装厂General and administrative cost 总务及管理成本General and administrative expense 总务及管理费用General expense 管理费用General journal 普通日记账General ledger 总账Generate 产生Goods in process 在产品在制品Goodwill 商誉Government securities 政府债券Gravel deposit 砾石矿Grocery store 杂货店Gross 总的毛的Gross amount 总计总额毛计Gross margin 毛利Gross profit 毛利总利润Guideline 标准准则Hardware store 五金商店Have something to do with 与——有关Held-to-maturity securities 持至到期的债券Historical cost 历史成本Hold back 阻挡Horizontal analysis 水平分析横向分析Hours of labor 工时人工小时Human resource management 人力资源管理Identical 同样的Identifiable 可辨认的可识别的Identify 认出确认Idle cash 闲置现金游资Idle fund 闲置资金游资Imprecise 不精确的不准确的In desperate need 急需In monetary term 用货币术语来说In proportion to 按比例In regard to 关于In that 由于因为Income before tax 税前收入Income from main operations 主营业务收入Income from other operations 其他业务收入Income statement 损益表Income summary 汇总账户损益汇总账户Income tax 所得税Income tax accounting 所得税会计Income tax effect 所得税税收效应Income tax law 所得税法Income taxes expense 所得税费用Income taxes on operations 营业所得税Incompetent 不称职的不能胜任的Incorporation 组成公司组建公司Incredible 难以置信的Incur 招致遭受Incurrence of a cost 成本的发生Indirect cost 间接成本Indirect method 间接成本法Indirect production cost 间接生产成本Industry 行业Inevitable 不可避免的Inflationary 通货膨胀Inflow流入Initial investment 起初投资Input measure 投入测算法投入核算法、Inspector 检验员检察员Installment 分期付款分期收款Installment accounts receivable 应收分期账款Installment sales 分期付款销售Insurance expense 保险费Insurance premium 保险费Intangible asset 无形资产Intangible service 无形的服务Intend as (为——而)准备,打算使——成为Intended meaning 原来的意思原有目的Interest basis 利息法按利息分配损益的方法Interest cost 利息成本Interest payable 应付利息Interest period 计息期Interest rate 利率Interest-bearing note 附息票据Interest-free 无息的Internal 内部的Interpretation 解释Intuition 直觉,直觉行为Inventory 存货库存Inventory accounting 存货核算存货会计Inventory cost flow 库存成本流转Inventory cut-off 存货盘存存货盘点Inventory on consignment 寄销存货Inventory purchase 采购存货Inventory shrinkage 存货损耗Inventory taking 盘存盘点存货Inventory turnover 存货周转率Investing activity 投资活动Investing revenue 投资收益Invoice 发票Issuance 发行Issue bond and notes 发行债券及票据Issue debt 放债Issued stock 已发行股份Janitor 看门人Journal entry 日记账分录Journal 日记账Journalizing 登陆日记账Junk bond 地基债券Label 标记归类Labor dollar 工资Labor hour 工时Labor negotiation 劳动谈判劳资谈判Law firm 律师事务所Layer 层面Lease 租赁Lease obligation 租赁债务Lease payment 租赁付款Lease term 租赁期Lessee 承租人Leaser 出租人Leger 总账Legal formality 法律手续法律形式Lending and collecting loans 放贷及收贷Less 减去Liability 负债License 执照LIFO(last in first out) 后进先出法Limited liability 有限责任Limited life 有限的经营期限Liquid 流动的易转换成现款的Liquidation 清算清偿(企业的)资产清理Liquidity 流动性Liquidity ratio 流动性比率List price 零售价目录价格List sale price 目录销售价Long-lived asset 长期资产Long-run 长期的Long-standing 长期的Long-term asset 长期资产Long-term construction contract 长期建筑合同Long-term investment 长期投资Long-term liability 长期负债Long-term obligation 长期债务Loss on write-down of inventory 存货减记损失Lower of cost or market rule 成本与市场孰低法Lubricating oil 润滑油Lump-sum payment 一次总算支付Major operation 主营业务Make clear 澄清阐述Make loans to other entities 向其他实体放贷Make out 得出完成Manipulated 易受操控的Manufacturing business 制造业制造型企业Manufacturing company 制造公司Manufacturing cost 制造成本生产成本Manufacturing overhead (间接)制造费用Market interest rate 市场利率Market price 市场价格市值Marketable 适合市场销售的销售好的可市场买卖的Marketable securities 有价证券可转售证券适销证券MasterCard 万事达卡Matching concept 配合概念配比概念Matching principle 配比原则Matching rule 配比规则Material handler 材料员Material inventory 物资库存(原)材料盘存Mathematical 数学Maturity value 到期值Merchandise 商品Merchandising business 商业企业流通业Merchandising inventory 商品存货库存商品商品盘存Merchandiser 商人商业企业Merit 优点长处Mileage 英里数里程数Mineral deposit 矿藏Minus 减减去Miscellaneous expense 杂项费用,其他费用,杂项开支Modifier 修饰语,修饰成分Money order 汇款单Monitor 监视监控Monthly statement 月结单Mortgage agreement 抵押协议Mortgage bond 抵押债券Mortgage payable 应付抵押账款Multiple 倍倍数Multiply——by (用——乘以)Negative amount 负值Negative figure 负数负值Negatively 负面的Net asset 净资产Net cash flow 现金净流量Net change 变动净额Net effect 净效果Net income 净收入Net profit after income taxes 税后净利润Net purchase 购入净值进货净额Noncash asset 非现金资产Noncurrent 非流动的Nonoperating gains and losses 非营业性利得和损失Nonproduction cost 非生产性成本No-par stock 无面值股票Notion 观念概念NSF(nonsufficient fund)check 存款不足的支票Number of share 股数Number of shares of stock outstanding 在外股票的股数Objectively 客观的Obligation 债务义务责任Office salaries expense 办公室工资费用Office supplies expense 办公室材料费用Offset against 抵消Oil well 油井On account 赊销赊购赊账On credit 赊账One decimal place 一位小数小数点后一位Operating activity 经营活动Operating asset 营业资产Operating cycle 营业循环营业周期经营周期Operating expense 营业费用Operating income 营业收入营业收益营业所的Operating lease 营业租赁Order 订单Other accounts receivable 其他应收账款Other than (除了——除非——)Outflow 流出Output measure 产量测算法产量核算法Outstanding check 未兑现的支票Outstanding stock 流通在外的股票Over the long run 从长远的观点来看长期的Overall 综合的全部的包括一切的Overhaul 彻底检修大修Overhead cost 制造成本间接成本管理费用Overstate 多计Overstatement 过多的陈述多计多报Over-the-counter 柜台上的Overtime coffee 加班咖啡加班餐饮费Owner’s equity 所有者权益Owner’s interest 所有者权益P.R(posting reference)过账证明Packing material 包装材料Par 面值Participation参与Partnership 合伙企业Partnership accounting 合伙会计Partnership agreement 合伙契约Part-time help 非全日助手Par-value stock 有面值的股票Past-due 过期的逾期的Patent 专利Payment of dividends 支付股利Payroll 工资表工资单工资额Percent change 百分比变化Percentage-of-completion accounting 完工百分比核算法Performance 绩效业绩成果Period cost 期间成本Periodic inventory method 实地盘存法Periodic payment 定期付款定期支付Perpetual inventory method 永续盘存法Pertain to 属于Petty cash 零用钱小额现金Petty cash fund 领用基金Physical quantity 实物数量Pocket 据为己有Polling 集资向共同基金提供资金Positive amount 正值Posting 过账Precede 在——前面加上在——前面先说Preference 偏爱Preferred dividend 优先股股息Preferred stock 优先股Premium 溢价Pre-numbered check 有序列号的支票Prepaid expense 预付费用Prepaid insurance 预付保险费Prepaid rent 预付房租Prepare 编制(报表等)Present 提交展示Pretax book income 税前账面收入未扣税账面所得Previous 先前的以前的Price 定价Primary income statement 基本损益表Principle 本金Principle collection 收回本金Prior 优先的Proceeds 进款收入Product cost 成品成本Product selling business 销售产品的企业Product unit cost 单位产品成本Productive 富有成效的得益的Profit 利润Profit and lost distribution 损益分配Profit margin 净利比率Profit reporting procedure 利润报告程序Profitability 获利能力盈利能力Profitability ratio 盈利率Profitable operation 获取利润的经营Progress billing 进度账单阶段账单Progress billing on construction contract 建筑合同阶段账单Promissory note 期票本票Prompt payment 立即付款Property tax 财产税Property tax payable 应付财产税Proprietorship 独资企业Prospect 前景Provisions 条款规定Prudent 谨慎的Public utilities 公用事业股份公司Purchase 进货采购Purchase return 购货退回进货退回Purchase journal 进货日记账Purchase on account 赊购Pursue 追求Quick assets 速动资产Quick ratio 速动比率、R&D(research and development) 研发实验室Ratio analysis 比率分析Raw material 原料Real estate 不动产房地产Realizable 可实现的Realization concept 收益实现概念Realization of expense 费用的确定Reconcile 调节使协调使一致Redeem 赎回买回Redeemable preferred stock 可赎回优先股Reflect 折射反射反应Regardless of 不管不顾Registered bond 记名债券Regulate 管理控制Regulator 政府管理者Reimbursable 可收回的可补偿的Reimbursement 偿还偿付付还Relevant 相关的Rely on 依靠依赖Render 提供Rent expense 房租费用租赁费用Rent revenue 租赁收入Repairs and maintenance expense 维护费用Repay 偿还Repetitive 重复的Research and development cost 研发成本Restrictive 限制性的约束性的Result from (因——而)产生发生Retail 零售Retail store 零售店Retained earning 留存盈余Retained earnings statement 留存盈余表Return on total assets 总资产收益率Revenue 收入收益Revenue recognition 收入的确定营业收入的确定Revenue-producing operating 获取总收入的经营Review 回顾Round 把——四舍五入Sacrifice 牺牲Safeguard 保护保障Salaries payable 应付薪金应付工资Salary basis 工资法Salary-interest basis 工资利息法Sales contract 销售合同Sales discount 销售折扣Sales on account 赊销Sales returns and allowance 销货退回及折让Sales salaries expense 销售工资费用Sales tax 销售税营业税Salvage value 残值Secured bond 有保(公司)债券Self-manufactured semi-finished product 自制半成品Selling and administrative expense 销售及管理费用Selling cost 销售成本Selling expense 销售成本Semiannual 半年,每半年的Serial bond 分期偿还(公司)债券,序列(公司)债券Service business 服务业Service enterprise 服务型企业Service firm 服务性企业Settle 结算Share 股票Shareholder investment 股东投资Shares outstanding 流通在外的股票,发行在外的股票Shipping expense 运费Shipping supplies expense 运输材料费Short-term asset 短期资产Short-term investment 短期投资Showroom 样品间展厅Skepticism 怀疑态度Slippery 把握不准的不稳定的不明确的Solvency analysis 偿付能力分析Solvency ratio 偿付比率Special delivery service 特快专递服务Special journal 特种日记账Special identification method 个别辨认法Specify 明确说明详细的说明Spice 香料调味料Stated ratio 设定比例固定比例Statement of cash flow 现金流量表Sticker price 卷标价格Stock 股票Stock certificate 股权证Stock issuance 股票的发行Stockholder 股东,股票持有者Stockholders’ equity 股东权益Stock-option 认股权购股选择权Stockroom personal 仓库管理人员库管Straight-line amortization 直线摊销Straight-line depreciation method 直线折旧法Straight-line method 直线法Subscriber 订阅者Subscription 订阅订购Subsequent payment 分期缴付Subtotal 小计Subtract 减去Successive 连续的Sufficient 足够的Suit 一套衣服Summarize 汇总Sundry 杂的多项的Supervisor 检察员监察员Supplement 补充Supplier 供货商Supplies 材料Synonym 同义词T account 丁字账户Take inventory 盘存Take preference over 对——具有优先权Tangible asset 有形资产Tax benefit 纳税利益Tax effect 课税效果税收效应Tax exemption 免税Tax rate 税率Taxable income 应纳税收入需纳税的收入Taxi fare 搭乘出租车费用Taxing authorities 税务部门Temporary account 临时账户Term bond 定期(公司)债券Term of consignment 寄售条款寄售条件The converse 相反的事物Timber tract 伐木道路Time deposit 定期存款Time-consuming 耗时的Title of account 账户名称To date 到现在为止到目前为止至今Total assets turnover 总资产周转率Trace 追溯查出找到Trade discount 商业折扣Transaction 会计事项Transfer 转账Transfer of ownership 所有权转让Traveling expense 差旅费Treasury bill 短期国国库券Treasury note (美)国库券Treasury stock 库存股票Uncertainty 不确定的事物Uncollectible (a)无法收回的(b)无法收回的账项Uncollectible account 坏账呆账Uncover 揭开——的盖子,暴露Understate 少计Understatement 不完全陈述不充分陈述少计少报Unearned revenue 预收收入递延收入Unexpected 意外的Uniform Partnership Act 《统一合伙条例》Unincorporated business 非股份制企业Union 工会Union dues 工会会费Unique 无比的独一无二的不寻常的Units-of-production depreciation method 产量单位折旧法Unlimited liability 无限责任Unregistered bond 无记名债券Unsecured bond 无担保债券Utility expense 公用事业费Utilities payable 应付公用事业费Utmost 最大的极度的Van 面包车微型车Vendor 卖主出卖人叫卖商Verification 核实验证Vertical analysis 垂直分析纵向分析VISA 维萨卡Void 作废的Voluntary association 自愿的联盟Weighted-average method 加权平均法Well-offness 好的境遇繁荣昌盛生意兴隆Withdraw (v)撤回撤资撤Withdrawal (n) 撤回撤资撤伙Withdrawal account 提取账户Withhold 预扣Withholding tax 预扣税款Work in process inventory 在制品盘存在产品存货Working capital 运营资本,流动资金Working capital ratio 运营资本比率Workmanship 工艺技艺做工Write-down 减记化减Zero-interest bond 无息债券。
财务会计词汇中英对照
财务会计词汇中英对照接下来小编为大家整理了财务会计词汇中英对照,一起来学习吧!bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额;余额;结余balance brought down 余额承上balance brought forward 〔上年度〕结转;余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转;余额移后balance of international indebtedness 国际借贷差额;国际借贷平衡表balance of international payments 国际收支差额;国际收支平衡表balance of payments 国际收支差额;国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币;钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国(亚洲)银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率;银行贴现率;银行牌价base of valuation 估值基准base period 基期;评税基期base rate 基本利率;基本汇率base year 基准年;基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金;底薪basic value 基本值basic wage 基本工资;底薪basis 标准;基准;差价〔有价证券〕basis of assessment 评税标准;评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者;"淡友";抛空投机者bear bond 熊债券bear market 熊市;跌市;淡市;空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票;来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势;表现;行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份;实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人;受惠人;受款人;受惠国beneficiary under a trust 信托受益人benefit 利益;福利;津贴;保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数;"啤打"系数;投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值;修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价;出价;投标;提出拨款申请;买盘bid price 买价;投标价格;收购价bid rate 买价;投标价;拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议;双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据;帐单;汇票;条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据;结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据;动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇;买入票据。
财务会计专业词汇全
A:A share A股;甲类股份abatement of tax 减税;减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出;经常预算支出above-the-line receipt 线上项目收入;经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值;绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本;已分摊成本absorption 吸收;分摊;合并absorption rate 吸收率;摊配率;分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率;适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人;接受人;受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融;贷款accommodation bill 通融票据;空头票据accommodation party 汇票代发人account balance 帐户余额;帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐;存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单;帐单;会计财务报表account title 帐户名称;会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序;会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期;会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期;会计期accounting policy 会计政策;会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度;会计系统accounting transaction 会计事项;帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值;添加accrual 应计项目;应累算数目accrual basis 应计制;权责发生制accrual basis accounting 应计制会计;权责发生制会计accrue 应累算;应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息;应计未付利息accrued interest receivable 应收利息;应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润;滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购;购置;取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场;交投畅旺的市场;旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支;实际支出actual income 实际入息;实际收入;实际收益actual market 现货市场actual price 现货价;实际价格actual profit 实际利润actual quotation 实盘;实际价位;实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议;有待覆核的协定ad valorem duty 从价税;按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款;补加税款Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费;评定印花税额手续费;评估契据费adjudication of bankruptcy 裁定破产;宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数;调整后的实数adjusted current assets 经调整的流动资产;调整后的流动资产adjusted figure 经调整的数字;调整后的数额adjusted liabilities 经调整的负债;调整后的负债adjusted loss 经调整的亏损;调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值adjusted profit 经调整的利润;调整后的利润adjusted surplus 经调整的盈余额;调整后的盈余额adjusted value 经调整的价值;调整后的价值adjustment 调整;修订;理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距;调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程;调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费;行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人;遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项;垫付款项;预支款项;预付款项advance account 暂支帐目;预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付;预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书;汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission]谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章;遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号;联营公司;附属公司affiliated company 附属公司;联号;联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利;税后利润;税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人;承销人agent of company 公司代理人agent's fee 代理人费;经纪费aggregate 总计;总数;总体数字aggregate amount 总款额;总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现;总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值;合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算;合计;总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价;贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议;买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与;让渡;转让alimony 生活费;赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险;综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项;预留款项allocation of profit 利润分配;溢利分配allocation warrant 拨款令allotment 分配;配股allotment notice 股份配售通知;配股通知allotment of shares 股份分配allowable 可获宽免;免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额;津贴;备抵;准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项;通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围;收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目;周年帐目报表;年度决算;年结annual accounting date 年结日期annual allowance 每年免税额;年积金;年度津贴;年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率;每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表;周年申报表;每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表;年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师;委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配;分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价;评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值;升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款;拨用;拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币;认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥;套汇;套利arbitrageur 套戥者;套汇者arbitrary amount 临时款项arrangement 措施;安排;协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款;逾期未收的帐项articles of association 组织章程;组织细则;组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘;喊价;索价;卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税;评定;估价;评税单assessment number 评税编号;估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估;实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表;资产改进表assets lending 实物放款;有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产;拆卖资产assets value 资产值assignee 承让人assignment 转让;转让书;转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让;物业转让书assignment right 转让权assignor 转让人associate 有联系的人;有关连人士;相联者;合伙人;联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司;联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom]公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保;保险;转易;转易书assurance of interest 权益的转易at 19XX price 按一九XX年价格计算at a discount 按赔价计算;按贴水价格计算;打折扣at a premium 按溢价计算;按升水价格计算at call 通知付款;按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算;按现时市价计算at current price 按当时价格计算;按现时价格计算at factor cost 按要素成本计算;按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算;平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证;见证条款at-the-money option 平价期权attorney 受权人;受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计;核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目;经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师;核数主任;审计师auditor's certificate 核数师证明书;审计师证明书auditor's report 核数师报告;审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证;鉴证authority to purchase 委托购买证;委购书authorization 认可;核准;授权;授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司;认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人;获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司average 平均;平均数;海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支;一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向;一般消费倾向average propensity to save 平均储蓄倾向;一般储蓄倾向average rate 平均率average revenue 平均收入;平均收益average stock 平均库存;平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share B股;乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务(香港)有限公司back duty 补缴税款back tax 补缴税款backd oor listing “借壳”上市;“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕;倒价〔期货〕;现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额;余额;结余balance brought down 余额承上balance brought forward 〔上年度〕结转;余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转;余额移后balance of international indebtedness 国际借贷差额;国际借贷平衡表balance of international payments 国际收支差额;国际收支平衡表balance of payments 国际收支差额;国际收支平衡表Balance of Payments Manual [International Monetary Fund]《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A. Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币;钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国(亚洲)银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率;银行贴现率;银行牌价bank service charges 银行手续费;银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家;银行业者;银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所;银行票据结算所banker's draft 银行本票;银行汇票banker's order 银行付款委托书;银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业(行为守则)指引》Banking Development Division [Hong Kong Monetary Authority]银行业拓展处〔香港金融管理局〕banking facility 银行融资;银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority]银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产;破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳;在低价位购入Barings crisis 霸菱危机base 基数;基值;基准;基础base cost 基准费用base date 基准日期;基日base index 基本指数base of valuation 估值基准base period 基期;评税基期base rate 基本利率;基本汇率base year 基准年;基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金;底薪basic value 基本值basic wage 基本工资;底薪basis 标准;基准;差价〔有价证券〕basis of assessment 评税标准;评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者;“淡友”;抛空投机者bear bond 熊债券bear market 熊市;跌市;淡市;空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票;来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势;表现;行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份;实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人;受惠人;受款人;受惠国beneficiary under a trust 信托受益人benefit 利益;福利;津贴;保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数;“啤打”系数;投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值;修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价;出价;投标;提出拨款申请;买盘bid price 买价;投标价格;收购价bid rate 买价;投标价;拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议;双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据;帐单;汇票;条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据;结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据;动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇;买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书;不记名背书blanket insurance 总括保险;综合保险;统保blanket policy 总括保险单;统保单block 交易单位〔证券〕;大宗股票;集团block allocation 整体拨款;整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股;优质股票board lot 交易单位;上牌单位;“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团;法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券;担保契据;担保书;债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券;港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红;红利;奖金bonus issue 红股发行bonus share 红股book 簿册;帐簿book and paper 簿册及文据。
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。
财务会计英语常用单词
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accommodationendorsement 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 legalliability 会计师的法律责任accountant,s report 会计师报告accountant,sresponsibility 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 informationsystem 会计信息系统accountinginternationalization 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 StandardsCommittee 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 andTechniques 《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 receivableaging schedule应收账款账龄分析表accounts receivableassigned 已转让应收账款accounts receivablecollection period收账款收款期accounts receivablediscounted已贴现应收账款accounts receivablefinancing 应收账款筹资,应收账款融资accounts receivablemanagement 应收账款管理accounts receivableturnover 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 trialbalance 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 incomestatement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accountsreceivable 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 incomeconcept 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 fordepreciation折旧备抵账户allowance method 备抵法all-purpose financialstatement 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 accountingmethods可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American AccountingAssociation 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization①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 retainedearnings 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arrears①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 ofincorporation 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 Government Accounting 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 legalliability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 transferservice 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 collectionperiod 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 reconciliationstatement 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-purposeSymbolic InstructionCode 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 currentaccount 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bull①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 preferredstock 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 andliabilities ratio资本负债比率capital appreciation 资本升值capital asset资本性资产capital assetpricing 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 investmentappraisal 资本投资评价capitalization 资本化capitalization ofearnings 收益资本化capitalization ofinterest 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 maintenanceconcept 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capitalreorganization 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 stockoutstanding 发行股本,流通在外股本capital stockpremium 股本溢价capital stocksubscriptions 认购股本capital structure股本结构capital structuredecision 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 basisaccounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-evenanalysis 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 tototal-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 andoverages 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 ofcapital verification 验资证明书certificate ofdeposit 存款单certificate ofincorporation 公司登记执照,公司注册证书certificate ofindebtedness 借据certificate ofprotest 拒付证明书certified accountant注册会计师certified check保付支票certified dataprocessor注册数据处理师certified financialplanners 注册财务计划师certified financialstatement 已审核财务报表,已审核会计报表certifiedinformation systemauditor 注册信息系统审计师certified internalauditor 注册内部审计师certified managementaccountant注册管理会计师certified publicaccountant注册公共会计师certifying officer签付员chain discount连锁折扣chain liquidation 连续清算chairman of the boardof director 董事长chairman,s report董事长报告change fund找零备用金changing pricesaccounting 物价变动会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and dischargestatement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问Chartist图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage动产抵押check①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning支票交换checking account 支票账户,活期存款账户check register支票登记簿check verification 支票验证chief accountant总会计,会计主任chief auditor总审计,审计主任chief cashier总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格Circularization发函询证circulating asset流动资产circulating capital流动资本,流动资金claim 索赔classification ofaccounts 账户分类表classification ofassets 资产分类classification ofliabilities 负债分类classification ofstockholders, equity 股东产权分类classified commonstock 分类普通股classified trialbalance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill ofexchange 光票汇票clean letter ofcredit 光票信用证clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale清仓减价销售clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house票据交换所clear-up cause清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account已结账账户closed-end mutualfund 固定股份互助基金投资公司closely-held company不公共招股公司closely-heldcorporation 不公共招股公司closing①结账②收盘closing adjustment结账调整,决算调整closing balance期末余额closing date结账日期,截止日期closing entry结账分录closing price收盘价格closing trialbalance 结账试算表CM贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守则Code of ProfessionalEthics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts账户编码co-financing共同融资coin 硬币coinsurance clause 共同保险条款collateral抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency收账代理商collection period收款期collective policy收账政策collusion 串通舞弊columnar journal多栏式日记账combination企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter安慰信函commercial bank商业银行commercial bill商业汇票commercial credit商业信用commercial law 商法commercial paper ①商业票据②流通票据commission佣金,手续费commitment ①承诺付款②承诺贷款commitment fee承诺费commodity 商品,货物commodity exchange商品交易所Common BusinessOriented Language 普通商业语言common cost 共同成本common dollar等值美元common-sizestatement 共同尺度报表common stock 普通股common stockequivalent 等同普通股Common Stock Index普通股股票价格指数community ofinterest 共同权益,共同权益集团commuted value折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability可比性comparativeaccounting 比较会计,比较会计学comparativestatement 比较财务报表,比较会计报表compensating balance补偿性存款额,存货抵销余额compensating errors抵销性错误compensation ①报酬②补偿,赔偿compensatory stockoption 补偿性购股权competitive bidding竞争性投标compilation offinancial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs全部周期成本completed contractmethod 全部完工法complete transaction完整经济业务complex capitalstructure 复杂资本结构complex informationprocessing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-evenpoint 综合损益分界点compositedepreciation 综合折旧composition 偿债协议,债务和解compound amount of 1dollar 1元的复利终值,1元的本利和compound discount复贴现,复折现compound entry复合分录compound interest复利compound interestmethod of depreciation复利折旧法compound value复利值comprehensive audit综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller审计长,主计长Comptroller General 总审计长compulsory audit强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed incomestatement 简明损益表conditionalacceptance 附加条件承兑conditional bond附条件债券confidentialinformation机密信息,机密资料confirmation letter询证信函,查证信函confirmed letter ofcredit 保兑信用证confiscated goods没收货物,充公货物confiscation没收,充公conflict of interest公私利益冲突,借公营私conglomeratecombination 跨行业企业合并conglomerate company跨行业公司,集团公司conglomeratefinancial statement 集团公司财务报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account寄销账户consistency 一致性consolidatedfinancial statement 合并财务报表,合并会计报表Consolidation创立合并consolidationgoodwill 合并商誉consortium 国际财团,国际银团consortium project国际财团投资项目constant price不变价格constant purchasepower accounting不变购买力会计constituent company子公司,成员公司constructioncontract accounting建筑合同会计construction work inprocess 在建工程constructivedividend 推定股利constructive fraud推定欺诈constructive receipt推定收入consular invoice领事签证发货票consultant咨询师,顾问consultant fee咨询费ConsultativeCommittee of AccountingBodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index消费品物价指数Continental Europeanaccounting 欧洲大陆会计contingency 意外事项,或有事项contingency account意外准备账户contingencyfinancial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit连续审计continuous budget连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor合同工contractor ①定约人②承包商contract price合同价格contra entry对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin献毛益,贡献毛利contribution marginincome statement 贡献毛利损益表contribution marginratio 贡献毛利率contributory pensionplan 分担退休金计划control①控制②管制control account统制(统驭)账户controllable cost可控制成本controlled accounts被统制账户controlled company受控公司,子公司controller 会计长,主计长controlling company控制公司controlling-companyaccounting 控制公司会计controlling interest控制股权,多数股权convention惯例,常规conventionalaccounting 常规会计conventional costing常规成本计算法conventional incomestatement 常规损益表conversion ①兑换②换算,折算conversion price兑换价格conversion rate兑换率,折算率convertible bond 可兑换债券convertiblepreferred stock可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company共有公司coownership ofproperty 共有财产copyright 版权copyright royalty稿费,版税corporate accounting公司会计corporate bond公司债券corporate charter公司执照corporate finance公司财务corporate jointventure 合资经营公司,合资公司corporate raider公司侵夺者corporatereadjustment 公司账务重新调整corporatereorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation公司,股份公司corpus 本金correcting entry更正分录correspondent ①客。
财务会计常见英语词汇
财务会计常见英语词汇财务会计指通过对企业已经完成的资金运动全面系统的核算与监督,以为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息为主要目标而进行的经济管理活动。
下面店铺为大家带来金融英语财务会计常见英语词汇,欢迎大家阅读!财务会计常见英语词汇:固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments财务会计常见英语词汇:无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization以上就是店铺为大家带来的金融英语财务会计常见英语词汇,希望对大家的学习有所帮助!。
财务会计英语词汇库汇总
财务会计词汇库汇总Finance/Accounting Glossary 资产负债表Balance Sheet资产Asset流动资产Current assets现金Cash货币资金Cash and cash equivalent银行存款Cash in bank应收账款Trade receivable坏账准备reserve/provision for bad debts存货Inventory原辅材料Materials在产品WIP(Work In Progress)产成品Finished goods预付账款Prepaid expenses应收票据Notes receivable有价证券marketable securities预付货款advances to suppliers内部往来intercompany account其他应收款Other receivables材料采购Materials purchased原材料Raw materials包装物Containers材料成本差异Cost variances of materials委托加工材料Materials in outside processing自制半成品Semi-finished goods分期收款发出商品Goods on instalment sales存货变现损失准备Provision for loss on realization of inventory长期投资Long term investment固定资产Fixed assets固定资产原价Fixed assets-cost累计折旧Accumulated depreciation资产减值准备Asset devaluation reserve资产减值损失Asset impairment loss固定资产净值Fixed assets-net value固定资产现值Fixed assets-book value在建工程Construction in progress拨付所属资金Funds to branches无形资产Intangible assets专利权Patents非专利技术Non-patents著作权Copyrights商标权Trade Marks土地使用权Tenure商誉Good will工业产权及专有技术Proprietary technology and patents其他无形资产Other intangible assets其他资产Other assets开办费Organization expenses筹建期间汇兑损失Exchange loss during the start-up period 递延投资损失Deferred loss on investments其他递延支出Other deferred expenses流动负债Current liability短期借款Short term loans应付账款Accounts payable应付工资Payroll payable应付股利Dividend payable职工奖励福利基金Employee bonus&welfare fund应交税金Taxes payable预提费用Accrued expenses应付票据Notes payable预收货款Advances from customers其他应付款Other payables长期负债Long term liability长期应付票据Long term notes payable应付抵押款Mortgage payable长期借款Long-term loans应付公司债Debentures payable应付公司债溢价或折价Premium or discount on debentures payable所有者权益Owner’s equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve储备基金Reserve fund发展基金Expansion fund本年利润Current year profit未分配利润Retained earnings已归还投资Investment returned公司拨入资金Funds from head office利润归还投资Profits capitalised on return of investment 利润表Income Statement销售收入Sales revenue退货与销售折让Sales returns and allowances净销售收入Net sales revenue丝束销售成本Cost of tow sold销售成本Cost of goods sold期初库存Beginning inventory采购成本Purchases运输成本Freight-in直接成本Direct labor间接费用Indirect expenses期末费用Ending inventory销售费用Selling expenses管理费用Administration expenses 财务费用Financial expenses广告费Advertising待摊费用Amortization坏账Bad debts银行费用Bank charge慈善费用Charitable contribution 外协人员劳动力成本Contract labor 修理费Repairs杂费Miscellaneous办公费Office expenses车辆费用Vehicle expenses差旅费Travel邮费Postage租金Rent营业利润Operating profit其他收入Other income利息收入Interest income税前利润Profit before tax(PBT)企业所得税Corporate income tax税后利润Profit after tax以前年度损益调整Prior period adjustment可供分配利润Profit for distribution预算Budget实际Actual累计Year-to-day(YTD)差异分析Variance analysis可控费用Controllable expenses不可控费用Non-controllable expenses应收账款周转天数Trade receivable turnover days存货周转天数Inventory turnover days总资产周转率Total assets turnover ratio资产负债率Asset-liability ratio成本费用利润率Return rate on total cost&expenses销售净利率Net profit ratio on total assets资产净利率Net profit ratio on total assets投资回报率Return rate on investment(ROI)净资产收益率Return rate on net equity(ROE)超预算Over budget预算外的unbudgeted预算期间Budget period会计年度accounting period生产预算Production budget销售预算Sales budget直接材料预算Direct materials budget 燃料动力预算Utilities budget劳动力成本预算Labor cost budget外专费用预算Expats expense budget三项费用预算Three expenses budget新增项目预算Capital project budget 利润预算Profit budget价格预算Price budget单耗预算Unit consumption budget成本要素cost element会计系统Accounting system审计Audit簿记Bookkeeping成本会计Cost accounting外部使用者External users内部使用者Internal users财务会计Financial accounting财务预测Financial forecast公认会计原则Generally accepted accounting principles管理会计师协会Institute of Management Accountants整合性Integrity内部审计Internal audit内部控制结构Internal control structure管理会计Management accounting会计等式Accounting equation债权人Creditor通货紧缩Deflation批露Disclosure财务报表Financial statement通货膨涨Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities合伙企业Partnership正现金流量Positive cash flow汇兑收益(foreign)exchange gain汇兑损失(foreign)exchange loss专项审计special audit台账record入账posting/incomes出账expenses/expenditures债权债务creditor's rights and liabilities清产核资asset and capital verification银行余额调节表Bank reconciliation银行对账单Bank statements待摊费用Prepaid Expense计提、预提(额度)accrual(amount)境外汇款overseas remittance收支情况Receipt and payment结余balance账面余额book balance银行对账单bank’s statement of account保值value maintenance生产成本cost of production制造费用manufacturing expenses损益profit and loss营业损益operating profit and loss产品销售收入sales销售折扣与折让sales discounts and allowances 产品销售税金sales tax产品销售成本cost of sales销售费用selling expenses管理费用general and administrative expenses财务费用financial expenses其他业务收入income from other operations其他业务支出expenses for other operations营业外收支non-operating income and expenses营业外收入non-operating income营业外支出non-operating expenses税务相关词汇Tax Related Terms国家税务总局State Administration of Taxation地方税务局Local Taxation Bureau税款可抵免税;准予扣除税额Allowable Tax Credit抵免税Tax credit and exemption税额抵免优惠cash incentive for tax credit修正后税款申报书Amended Tax Return年度所得税申报表Annual Income Tax Return(工商)营业税;工商税Business TaxCapital Tax资本税:<美>按资本额稽征;<英>指资本利得资本转移税;资本过户税Capital Transfer Tax公司所得税Corporate Income Tax递延所得税Deferred Income Tax递延所得税负债Deferred Income Tax Liability递延税额;递延税额Deferred Tax(=[缩]EAT)(纳)税后盈利;(纳)税后收Earnings After Tax Earnings Before Interest and Tax(=[缩]EBIT)缴付息税前收益额;息税前利实际税率Effective Tax Rate所得税税额抵免Income Tax Credit所得税减除额Income Tax Deductions所得税免除额Income Tax Exemption所得税法Income Tax Law所得税负债Income Tax Liability应付所得税Income Tax Payable预交所得税Income Tax Prepaid所得税率Income Tax Rate所得税申报表Income Tax Return所得附加税Income Tax Surcharge所得税代扣Withholding Tax个人所得税申报表Individual Income Tax Return地方税Local Tax缴税通知;纳税通知书Notice of Tax Payment<美>繁杂捐税;小额消费品税Nuisance Tax工薪税;工资税;<美>工薪税Payroll Tax工薪税支出;工资税支出Payroll Tax Expense工薪所得税申报书;工资所得税申报书Payroll Tax Return个人所得税Personal Income Tax个人所得税免除Personal Income Tax Exemption个人税;直接税Personal Tax预付税Prepaid Tax税前收益;税前盈余;税前盈利Pretax Earnings税前收入;税前收益;税前所得Pretax Income税前利润Pretax Profit产品税Product Tax产品税;生产税Production Tax利得税;利润税Profit Tax累进所得税;累退所得税Progressive Income Tax累进所得税率Progressive Income Tax rate累进税Progressive Tax累进税率Progressive Tax Rate财产税Property Tax应付财产税Property Tax Payable财产转让税Property Transfer Tax税率Rate of Taxation;Tax Rate税捐准备(金)纳税准备(金)Reserve for Taxes零售税Retail Taxes销售税;营业税Sales Tax税务会计师Tax Accountant税务会计Tax Accounting应计税金计算表Tax Accrual Workpaper应计税金;应计税款Tax Accruals应计税收Tax Accrued/Accrued Taxes税务管理Tax Administration税务审计;税务稽核Tax Audit税务当局Tax Authority<美>纳税利益Tax Benefit递延税款抵免Tax Benefit Deferred税(收等)级;税别;税阶;税档Tax Bracket收税员Tax Collector<美>税款扣除数;税款减除数Tax Credits税收可减费用Tax Deductible Expense<美>课税所得额扣除数Tax Deductions(到期)应付税款Tax Due符合税务法律法规Tax Compliance避税Tax Avoidance逃税;漏税;偷税Tax Evasion免税(额)Tax Exemption/Exemption of Tax/TaxFree税法Tax Law纳税义务Tax Liability纳税损失;税损Tax Loss资本利得税;资本利润税Tax on Capital Profit 股息税;红利税Tax on Dividends支付税款;纳税Tax Payment税务罚款Tax Penalty降低税率Tax Rate Reduction(出口)退税Tax Rebate退还税款Tax Refund税款申报书;纳税申报表Tax Return税金节约额Tax Savings扣缴税款;已预扣税款Tax Withheld课税年度;纳税年度Tax Year可征税的;应纳税的Taxable应税收入Taxable EarningsTaxable Income(=[缩]TI)可征税收入(额);应(课)税应(课)税利润Taxable Profit税务方针;税务指南Taxation Guideline应缴税金,应付税款Taxes Payable免税收入;免税收益;免税所得Tax-exempt Income免税利润Tax-free Profit纳税人Taxpayer交易税;流通税Transaction Tax①转让税;过户税②交易税Transfer Tax周转税;交易税Turnover Tax未分配课税所得;未分配应税收益Undistributed Taxable Income 未纳税所得;未上税收益Untaxed Income使用税Use Tax(=[缩]VAT)增值税Value Added Tax工新阶层扣税表Wage Bracket Withholding Table<美>预扣所得税;代扣所得税Withholding Income Tax从源扣缴税款Withholding of Tax at Source扣款清单;扣缴凭单Withholding Statement预扣税款Withholding Tax地方留成税Local profit tax完税证明duty-paid proof费用科目Expense Accounts差旅费Buiness Travel办公费Office Expense印刷费Printing Expense低值易耗品Low Cost Articles环境保护费Environmental Protection Expense审计费Audit Expense咨询费Consulting Expense职工教育经费Employee Training Expense仓储费Warehousing Rental车辆使用费Vehicle Usage Expense邮电费Communication Expense运输费Transportation Expense试验检验费Testing/Analysis Expense技术交流服务费Tech.Exchange Service Expense劳动保护费Labor Protection工会经费Trade Union Fee董事会费Broad Meeting Expense折旧费用Depreciation租赁费Rent职工福利费Employee Welfare维修材料费Repair Material Expense维修外协费Contracting Repair Expense零星维修费Sporadic Repair Expense工资费用Salary Expense财产保险费Property Insurance Expense车辆油料费Vehicle Gasoline,Engine Oil and Other MaterialExpense会议费Meeting Expense外方休假费Expatriates'Vocation Fee外方房租费Expatriates'Rent外方生活费Expatriates'Living Expense外方其他费用Expatriates'Other Expenses水费Water Rate电费Power Rate排污费Pollution Discharge Expense报刊书籍资料费Newspapers,Magazines,Books and Other Information Expen小型家具Small Furnitures卫生用品费Cleaning Supplies Expense喷丝帽/喷头Jet/Jet Head活性炭Activated Carbon小型工具Small Tools业务宣传费Business Publicity Expense广告费Advertising Expense业务招待费-厂内Business Reception Expense-Inside Factory业务招待费-厂外Business Reception Expense-Outside Factory 其他业务招待费Other Business Reception Expense软件开发Software Development诉讼费Litigation Expense安全生产费Safety Production Expense消防费Firefighting Expense绿化费Greening Expense设计制图费Design and Charting Expense外协服务费Contracting Service Expense研究开发费Research and Development Expense公司内部常用财会词汇Company policies related terms补充养老金SRI储蓄性养老保险Retained Pension Fund记账凭证accounting/booking voucher代扣凭证withholding voucher集体账户collective account银行台账bank record投入比例contribution proportion账务处理accounting treatment期初余额opening balance期末余额closing balance医疗互助基金medical mutual fund代扣代缴withholding活期存款demand deposit定期存款fixed deposit物料编码material code零价值库zero-value warehouse主数据master data有码物资coded material无码物资uncoded material核算办法accounting method大额large-amount合同金额contract amount实付金额amount to be paid存折deposit book退休福利金retirement fund会计从业资格证Accounting Qualification Certificate销户account cancellation财务分析员Financial Analyst保险理赔insurance compensation claim索赔程序Claim procedure保险费率insurance premium险种insurance type交强险Traffic accident compulsory insurance车辆商业险Vehicle commercial insurance货物运输险transportation insurance事故报告accident report受损情况报告loss report受损清单loss list保险卡insurance card出险部门claiming department保险期限insurance term资金增值capital value increase网银系统e-banking system本金principal贷款loan贷款偿还loan repayment贷款利率loan rate央行基准利率base rate of central bank明细账ledger资信度turns of credibility资金调拨capital transfer/allocation日常结算routine settlement解付release银行托收款项bank-collected payment紧急用款Urgent cash request人民币结算RMB settlement外币结算foreign currency settlement闲置资金idle capital 紧急付款urgent payment通知存款notice deposit利息损失interest loss财务审批Financial approval报销reimbursement资产转让asset assignment财政政策fiscal policy备用金petty cash库存现金cash on hand保险柜safe预付现金/预借现金cash advance押金guarantee deposit大写金额amount in words小写金额amount in figures现金盘点Cash Count成本中心cost center稽核audit/check冲销write offaterial Expensend Other Information Expense ide Factory。
(财务会计)常见会计英语词汇
会计常用词汇(一)一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇(二)accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称,会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period(会计期间)time periods ,typically one year(通常是一年)资产负债表:balance sheet 可以不大写b利润表:income statements (or statements of income)利润分配表:retained earnings现金流量表:cash flows会计常用词汇(三)二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇(四)四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs会计常用词汇(五)五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
财会英语词汇
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。
财务会计英语词汇 (financial accounting terms)
Financial accounting glossaryA batch of 一批一组A tangible good 一件有形商品Abandon 放弃Accelerated depreciation 加速折旧Accomplishment 成就成绩Account for 核算Account number 账号Account outstanding 未清账款Account title 账户名称Accounting element 会计要素Accounting equation 会计等式Accounting information 会计信息Accounting period 会计期间Accounting record 会计记录Accounting standard 会计准则Accounting treatment 会计处理Accounting payable 应付账款Accounts payable subsidiary ledger 应付账款明细分类账Accounting receivable 应收账款Accounting receivable turnover 应账款周转率Accrual accounting 权责发生制会计Accrual basis of accounting 权责发生制会计制度Accrue 应计增值Accrued expense 应计费用Accrued liability 应计负债Accrued revenue 应计收入Accumulated 积累的Accumulated depreciation 累计折旧Accumulated earnings 累计收益Acid-test ratio 酸性测试比率,速动比率Acquisition 取得Additional paid-in capital溢缴资本Adjust 调节调账Adjusting entry 调账分录Administrative expense 管理费用行政费用办公费用Administrative salary expense 行政管理工资费用Admission and withdrawal of partners 合伙人的入伙及撤伙Admission by contribution of assets 通过捐缴资产的方式入伙Admission by purchase of interest 通过购买权益的方式入伙Admission of a new partner 新合伙人的入伙Admit 允许进入接受Advance payment 预付款Advertising expense 广告费用Agent 代理,代理人Aging method 账龄法Allocation of the cost 成本的分配Allowance for bad debts 坏账准备Allowance method 备抵法American express 美国运通卡Amortization 摊销摊提分期偿还Amortization expense 摊销费用Amortize 摊销摊提Amount to(在数量上) 达——Analysis period 报告期分析期Analytical tool 分析工具Anticipate 期望Apparent 明显的Apparent 明显的Applicable 实际的适用的Applicable expense 使用费用Appraisal 估价鉴定Arise from 产生于,因—-而造成Arrive at 得出As of 在或直到(某一时间)Aspect 方面Assess 评估,评价Asset acquisition 资产的取得Asset 资产Auditor 审计师Authorized stock 核定股份Available-for-sale securities 可供出售的债权Average 平均的使平均Average days inventory on hand 平均库存天数Average days sale uncollected 应收销售款平均收现天数bad debt 坏账呆账bad debt expense 坏账费用呆账费用balance 平衡余额balance 使平衡balance sheet 资产负债表bank deposit 银行存款bank reconciliation 银行往来调节银行往来对账bank service charge 银行手续费银行服务费bank statement 银行对账单bankrupt 破产的bankruptcy 破产倒闭bargain price 廉价处理价;交易价格成交价格base amount 基数base period 基期basket purchase 一揽子购买bear no connection with 与——没有联系beauty parlor 美容院beginning balance 期初余额beginning inventory 期初存货,期初库存benefit from 从——受益bill账单billing 开单出具账单board of directors 董事会bond discount z债券折价bonds payable 应付债券bonus 红利补贴津贴bonus to partner 补贴合伙人book 账簿账册book 接受——的预定、订购book value 账面价值bookkeeper 簿记员book-to-tax difference 财税之差business 企业business enterprise 商业企业企业机构business entity 企业实体商号business operation 企业机构商业企业business performance 经营活动营业活动by note 签发票据calculate 计算call for 要求call privilege 赎回权利callable bond 可通赎回债券可赎回债券cancelled check 已注销支票付讫支票capital 资本capital acquisition 资本取得capital balance 资本余额capital balance ratio 资本额比例capital contribution 资本摊缴capital expenditure 资本支出基本建设支出capital lease 资本租赁capital stock 股本capital structure 资本结构capitalize 使资本化变为资本caption 标题carry on 经营cash 现金cash basis accounting 现金收付制会计cash disbursement 现金支出cash discount 付现折扣cash dividend 现金股利现金股息cash equivalent 现金等价物cash expenditure 现金支出cash inflow 现金流入cash outflow 现金流出cash payment 现金支付现金支出cash receipt 现金收入现金所得cash receipt journal 现金收入日记账cash sale 现金销售现销cashier 出纳员categorize 分类category 类别(n)center on 以——为中心围绕certificate 凭证证明书certificate of deposit 存折存款单challenging 挑战性的changing hands 易手转手chart of accounts 会计科目表chronological record 序时记录clarify 使清楚易懂澄清classification 分类classified income statement 分类损益表closing entry 结账分录collect 收账收款collection 收款收账commission 佣金commission expense 佣金费用commitment 承付款项承诺付款数common equivalents 普通股等价物,相当于普通股的股票common stock 普通股票common-size analysis 统一度量式分析,百分比分析,共同比例分析总体结构分析common-size balance sheet 统一度量式(只用百分比,不用金额)资产负债表,通用型资产负债表,总体结构资产负债表,共同比例资产负债表,百分比资产负债表,共同量资产负债表common-size comparative balance sheet 统一度量式比较资产负债表,百分比比较资产负债表common-size comparative income statement 统一度量式比较损益表,百分比比较损益表common-size financial statement统一度量式报表,总体结构报表,共同比报表common-size statement 统一度量式报表comparative balance sheet 比较资产负债表comparative financial statement 比较财务报表complete 完成使完整complex 复杂的complicated 复杂的component 成分构成组成部分computerized accounting statement 电算化会计制度connote 含有——意义consent 同意conservation concept 保守概念consignee 承销人代售人consignee payable 应付承销人账款应付代售人账款consignment 寄售consignor 寄售人consignor payable 应付寄售人账款constitute 构成组成construction in program 在建工程consumption 消费context 上下文背景环境contingency 或有事项continuous existence 持续经营contra account 对销账户,抵消账户contractor 承包人承包商conversion privilege 兑换特权convert 改变成convertible 可转换的convertible bond 可转换债券co-owner 共有者,共同所有者co-ownership of property 共有财产copyright 版权著作权corporate (a)公司的(v)组建股份公司corporate accounting 公司会计corporate tax 公司所得税企业所得税corporation 股份公司cost accounting 成本会计cost available for sale 可销成本cost measurement 成本核定费用计量cost of goods available for sale 可销成本cost of goods manufactured 产品成本,制成成本cost of goods purchased 进货成本采购成本cost of goods sale 销售成本cost of installment sales 分期付款销货成本cost-to-cost method 成本比例法,完工百分比法count 数,盘点coupon bond 付息票(公司)债券credit 贷方贷记credit 信贷贷款credit balance 贷方余额credit card sales 信用卡销售credit card service expense 信用卡服务费credit purchase 赊购credit sales 赊销credit term 信用条件creditor 债权人criteria 标准尺度critical 关键的,至关重要的cross-reference 交叉检索current agreed value 现行的意见一致的价值current asset 流动资产current debt 流动负债current financial operation 本期财务运转current liability 流动负债current obligation 本期债务current period 当期,本期current portion of a long-term debt 一年内到期的长期负债current ratio 流动比率customer ratio 用户收费率,顾客运费率cut-off 盘存debenture 信用债券debit 借方借记debit balance 借方余额debit entry 借方分录debt ratio 负债比率debt securities 债务证券declare 通告(分红)deduct 扣除deduction (扣除)defective goods 次品deferred gross profit 递延毛利deferred income tax 递延所得税delivery expense 运费交货费用delivery wages expense 交货工资费用delivery trucks 运输车辆deposit in transit 在途存单deposit slip 存款单存款收据depositor’s books 储户的账册depreciation 折旧depreciation expense 折旧费用detect 察觉查出difference 差差额direct cost 直接成本direct labor cost 直接人工成本direct matching 直接配比direct material 直接材料直接原料direct method 直接法direct write-off method 直接冲销法director 董事disburse 支付disbursement 支出支付discount 贴息折价折扣discount on bound 债券折价discount period 折扣期间贴现期间discount sale 折价销售display 展示disposal 处理清理dissolution (n)散伙解散dissolve (v)散伙解散distinguish 区别divergent 不同的divide into 分成——divide——by——(用——除以——)dividend 红利股息股利dividend revenue 股息收入红利收益dividend payable 应付股息应付股利division of labor分工dollar amount 金额dollar change 金额变化double-entry system 复式会计制度drawing 个人提取(账户)due (票据等)到期的duration 期限earnings per share 每股收益effective interest method 实际利息(计算)法efficiency 效率efficiency ratio 效能比率效率比率efforts-expended method 已付努力法elaborate 详尽阐述elaboration 详尽说明electricity bill 电费账单employee training program 员工培训计划endanger 危及ending balance 期末余额ending capital 期末资本ending inventory 期末存货end-user 最终用户最终消费者enter into 签订entitle to 给——权利给——资格entry 分录equity accounting 权益会计equity ratio 业主权益比率equity securities 权益证券establish 建立evaluate 评估估价exceed 超过excessive 过分的excise tax 消费税exclusive right 专营权专有权executive 行政管理人员expenditure 开支expense 费用计入费用的账户expense recognition 费用的确定external 外部的(internal内部的)extraordinary gain 非常收益extraordinary item (收入或费用)非常项目,特殊项目extraordinary loss 非常损失意外损失face interest rate 票面利率face value 面值factor 系数率fair market value 公允市价公平市价fair presentation 公允表达FASB(financial accounting standard board)财务会计准则委员会Feasible 可行的Federal income tax 联邦所得税Fee 手续费服务费酬金Fees income tax 联邦所得税FICA(federal insurance contribution act)联邦社会保险法FIFO(first in first out)先进先出法Financial ability 财力资金Financial accounting 财务会计Financial analyst 财务分析家Financial condition 财务状况Financial expense 财务费用Financial institution 金融机构Financial management 财务管理Financial position 财务状况Financial report 财务报告Financial statement 财务报表Financial statement analysis 财务报表分析Financial activity 筹资活动Finished goods inventory 产成品库存制成品库存Finished product 制成品产成品Fit in 适于——Fixed assets 固定资产Fluctuate 浮动Foreign currency translation adjustment 外币换算调整Format 形式Formation partnership 合伙企业的组成Formula 公式Formulate 订立Forward 转递转交Franchise 专营权特许经营权Fraud 欺骗欺诈Frequently 频繁的Full cost 全部成本Funding by bond 债券筹资Funding by stock 股票筹资GAAP(generally accepted accounting principles)公认会计原则Gain on sale of land 销售土地所得Gain or loss of sale asset 资产变卖损益Garment factory 服装厂General and administrative cost 总务及管理成本General and administrative expense 总务及管理费用General expense 管理费用General journal 普通日记账General ledger 总账Generate 产生Goods in process 在产品在制品Goodwill 商誉Government securities 政府债券Gravel deposit 砾石矿Grocery store 杂货店Gross 总的毛的Gross amount 总计总额毛计Gross margin 毛利Gross profit 毛利总利润Guideline 标准准则Hardware store 五金商店Have something to do with 与——有关Held-to-maturity securities 持至到期的债券Historical cost 历史成本Hold back 阻挡Horizontal analysis 水平分析横向分析Hours of labor 工时人工小时Human resource management 人力资源管理Identical 同样的Identifiable 可辨认的可识别的Identify 认出确认Idle cash 闲置现金游资Idle fund 闲置资金游资Imprecise 不精确的不准确的In desperate need 急需In monetary term 用货币术语来说In proportion to 按比例In regard to 关于In that 由于因为Income before tax 税前收入Income from main operations 主营业务收入Income from other operations 其他业务收入Income statement 损益表Income summary 汇总账户损益汇总账户Income tax 所得税Income tax accounting 所得税会计Income tax effect 所得税税收效应Income tax law 所得税法Income taxes expense 所得税费用Income taxes on operations 营业所得税Incompetent 不称职的不能胜任的Incorporation 组成公司组建公司Incredible 难以置信的Incur 招致遭受Incurrence of a cost 成本的发生Indirect cost 间接成本Indirect method 间接成本法Indirect production cost 间接生产成本Industry 行业Inevitable 不可避免的Inflationary 通货膨胀Inflow流入Initial investment 起初投资Input measure 投入测算法投入核算法、Inspector 检验员检察员Installment 分期付款分期收款Installment accounts receivable 应收分期账款Installment sales 分期付款销售Insurance expense 保险费Insurance premium 保险费Intangible asset 无形资产Intangible service 无形的服务Intend as (为——而)准备,打算使——成为Intended meaning 原来的意思原有目的Interest basis 利息法按利息分配损益的方法Interest cost 利息成本Interest payable 应付利息Interest period 计息期Interest rate 利率Interest-bearing note 附息票据Interest-free 无息的Internal 内部的Interpretation 解释Intuition 直觉,直觉行为Inventory 存货库存Inventory accounting 存货核算存货会计Inventory cost flow 库存成本流转Inventory cut-off 存货盘存存货盘点Inventory on consignment 寄销存货Inventory purchase 采购存货Inventory shrinkage 存货损耗Inventory taking 盘存盘点存货Inventory turnover 存货周转率Investing activity 投资活动Investing revenue 投资收益Invoice 发票Issuance 发行Issue bond and notes 发行债券及票据Issue debt 放债Issued stock 已发行股份Janitor 看门人Journal entry 日记账分录Journal 日记账Journalizing 登陆日记账Junk bond 地基债券Label 标记归类Labor dollar 工资Labor hour 工时Labor negotiation 劳动谈判劳资谈判Law firm 律师事务所Layer 层面Lease 租赁Lease obligation 租赁债务Lease payment 租赁付款Lease term 租赁期Lessee 承租人Leaser 出租人Leger 总账Legal formality 法律手续法律形式Lending and collecting loans 放贷及收贷Less 减去Liability 负债License 执照LIFO(last in first out) 后进先出法Limited liability 有限责任Limited life 有限的经营期限Liquid 流动的易转换成现款的Liquidation 清算清偿(企业的)资产清理Liquidity 流动性Liquidity ratio 流动性比率List price 零售价目录价格List sale price 目录销售价Long-lived asset 长期资产Long-run 长期的Long-standing 长期的Long-term asset 长期资产Long-term construction contract 长期建筑合同Long-term investment 长期投资Long-term liability 长期负债Long-term obligation 长期债务Loss on write-down of inventory 存货减记损失Lower of cost or market rule 成本与市场孰低法Lubricating oil 润滑油Lump-sum payment 一次总算支付Major operation 主营业务Make clear 澄清阐述Make loans to other entities 向其他实体放贷Make out 得出完成Manipulated 易受操控的Manufacturing business 制造业制造型企业Manufacturing company 制造公司Manufacturing cost 制造成本生产成本Manufacturing overhead (间接)制造费用Market interest rate 市场利率Market price 市场价格市值Marketable 适合市场销售的销售好的可市场买卖的Marketable securities 有价证券可转售证券适销证券MasterCard 万事达卡Matching concept 配合概念配比概念Matching principle 配比原则Matching rule 配比规则Material handler 材料员Material inventory 物资库存(原)材料盘存Mathematical 数学Maturity value 到期值Merchandise 商品Merchandising business 商业企业流通业Merchandising inventory 商品存货库存商品商品盘存Merchandiser 商人商业企业Merit 优点长处Mileage 英里数里程数Mineral deposit 矿藏Minus 减减去Miscellaneous expense 杂项费用,其他费用,杂项开支Modifier 修饰语,修饰成分Money order 汇款单Monitor 监视监控Monthly statement 月结单Mortgage agreement 抵押协议Mortgage bond 抵押债券Mortgage payable 应付抵押账款Multiple 倍倍数Multiply——by (用——乘以)Negative amount 负值Negative figure 负数负值Negatively 负面的Net asset 净资产Net cash flow 现金净流量Net change 变动净额Net effect 净效果Net income 净收入Net profit after income taxes 税后净利润Net purchase 购入净值进货净额Noncash asset 非现金资产Noncurrent 非流动的Nonoperating gains and losses 非营业性利得和损失Nonproduction cost 非生产性成本No-par stock 无面值股票Notion 观念概念NSF(nonsufficient fund)check 存款不足的支票Number of share 股数Number of shares of stock outstanding 在外股票的股数Objectively 客观的Obligation 债务义务责任Office salaries expense 办公室工资费用Office supplies expense 办公室材料费用Offset against 抵消Oil well 油井On account 赊销赊购赊账On credit 赊账One decimal place 一位小数小数点后一位Operating activity 经营活动Operating asset 营业资产Operating cycle 营业循环营业周期经营周期Operating expense 营业费用Operating income 营业收入营业收益营业所的Operating lease 营业租赁Order 订单Other accounts receivable 其他应收账款Other than (除了——除非——)Outflow 流出Output measure 产量测算法产量核算法Outstanding check 未兑现的支票Outstanding stock 流通在外的股票Over the long run 从长远的观点来看长期的Overall 综合的全部的包括一切的Overhaul 彻底检修大修Overhead cost 制造成本间接成本管理费用Overstate 多计Overstatement 过多的陈述多计多报Over-the-counter 柜台上的Overtime coffee 加班咖啡加班餐饮费Owner’s equity 所有者权益Owner’s interest 所有者权益P.R(posting reference)过账证明Packing material 包装材料Par 面值Participation参与Partnership 合伙企业Partnership accounting 合伙会计Partnership agreement 合伙契约Part-time help 非全日助手Par-value stock 有面值的股票Past-due 过期的逾期的Patent 专利Payment of dividends 支付股利Payroll 工资表工资单工资额Percent change 百分比变化Percentage-of-completion accounting 完工百分比核算法Performance 绩效业绩成果Period cost 期间成本Periodic inventory method 实地盘存法Periodic payment 定期付款定期支付Perpetual inventory method 永续盘存法Pertain to 属于Petty cash 零用钱小额现金Petty cash fund 领用基金Physical quantity 实物数量Pocket 据为己有Polling 集资向共同基金提供资金Positive amount 正值Posting 过账Precede 在——前面加上在——前面先说Preference 偏爱Preferred dividend 优先股股息Preferred stock 优先股Premium 溢价Pre-numbered check 有序列号的支票Prepaid expense 预付费用Prepaid insurance 预付保险费Prepaid rent 预付房租Prepare 编制(报表等)Present 提交展示Pretax book income 税前账面收入未扣税账面所得Previous 先前的以前的Price 定价Primary income statement 基本损益表Principle 本金Principle collection 收回本金Prior 优先的Proceeds 进款收入Product cost 成品成本Product selling business 销售产品的企业Product unit cost 单位产品成本Productive 富有成效的得益的Profit 利润Profit and lost distribution 损益分配Profit margin 净利比率Profit reporting procedure 利润报告程序Profitability 获利能力盈利能力Profitability ratio 盈利率Profitable operation 获取利润的经营Progress billing 进度账单阶段账单Progress billing on construction contract 建筑合同阶段账单Promissory note 期票本票Prompt payment 立即付款Property tax 财产税Property tax payable 应付财产税Proprietorship 独资企业Prospect 前景Provisions 条款规定Prudent 谨慎的Public utilities 公用事业股份公司Purchase 进货采购Purchase return 购货退回进货退回Purchase journal 进货日记账Purchase on account 赊购Pursue 追求Quick assets 速动资产Quick ratio 速动比率、R&D(research and development) 研发实验室Ratio analysis 比率分析Raw material 原料Real estate 不动产房地产Realizable 可实现的Realization concept 收益实现概念Realization of expense 费用的确定Reconcile 调节使协调使一致Redeem 赎回买回Redeemable preferred stock 可赎回优先股Reflect 折射反射反应Regardless of 不管不顾Registered bond 记名债券Regulate 管理控制Regulator 政府管理者Reimbursable 可收回的可补偿的Reimbursement 偿还偿付付还Relevant 相关的Rely on 依靠依赖Render 提供Rent expense 房租费用租赁费用Rent revenue 租赁收入Repairs and maintenance expense 维护费用Repay 偿还Repetitive 重复的Research and development cost 研发成本Restrictive 限制性的约束性的Result from (因——而)产生发生Retail 零售Retail store 零售店Retained earning 留存盈余Retained earnings statement 留存盈余表Return on total assets 总资产收益率Revenue 收入收益Revenue recognition 收入的确定营业收入的确定Revenue-producing operating 获取总收入的经营Review 回顾Round 把——四舍五入Sacrifice 牺牲Safeguard 保护保障Salaries payable 应付薪金应付工资Salary basis 工资法Salary-interest basis 工资利息法Sales contract 销售合同Sales discount 销售折扣Sales on account 赊销Sales returns and allowance 销货退回及折让Sales salaries expense 销售工资费用Sales tax 销售税营业税Salvage value 残值Secured bond 有保(公司)债券Self-manufactured semi-finished product 自制半成品Selling and administrative expense 销售及管理费用Selling cost 销售成本Selling expense 销售成本Semiannual 半年,每半年的Serial bond 分期偿还(公司)债券,序列(公司)债券Service business 服务业Service enterprise 服务型企业Service firm 服务性企业Settle 结算Share 股票Shareholder investment 股东投资Shares outstanding 流通在外的股票,发行在外的股票Shipping expense 运费Shipping supplies expense 运输材料费Short-term asset 短期资产Short-term investment 短期投资Showroom 样品间展厅Skepticism 怀疑态度Slippery 把握不准的不稳定的不明确的Solvency analysis 偿付能力分析Solvency ratio 偿付比率Special delivery service 特快专递服务Special journal 特种日记账Special identification method 个别辨认法Specify 明确说明详细的说明Spice 香料调味料Stated ratio 设定比例固定比例Statement of cash flow 现金流量表Sticker price 卷标价格Stock 股票Stock certificate 股权证Stock issuance 股票的发行Stockholder 股东,股票持有者Stockholders’ equity 股东权益Stock-option 认股权购股选择权Stockroom personal 仓库管理人员库管Straight-line amortization 直线摊销Straight-line depreciation method 直线折旧法Straight-line method 直线法Subscriber 订阅者Subscription 订阅订购Subsequent payment 分期缴付Subtotal 小计Subtract 减去Successive 连续的Sufficient 足够的Suit 一套衣服Summarize 汇总Sundry 杂的多项的Supervisor 检察员监察员Supplement 补充Supplier 供货商Supplies 材料Synonym 同义词T account 丁字账户Take inventory 盘存Take preference over 对——具有优先权Tangible asset 有形资产Tax benefit 纳税利益Tax effect 课税效果税收效应Tax exemption 免税Tax rate 税率Taxable income 应纳税收入需纳税的收入Taxi fare 搭乘出租车费用Taxing authorities 税务部门Temporary account 临时账户Term bond 定期(公司)债券Term of consignment 寄售条款寄售条件The converse 相反的事物Timber tract 伐木道路Time deposit 定期存款Time-consuming 耗时的Title of account 账户名称To date 到现在为止到目前为止至今Total assets turnover 总资产周转率Trace 追溯查出找到Trade discount 商业折扣Transaction 会计事项Transfer 转账Transfer of ownership 所有权转让Traveling expense 差旅费Treasury bill 短期国国库券Treasury note (美)国库券Treasury stock 库存股票Uncertainty 不确定的事物Uncollectible (a)无法收回的(b)无法收回的账项Uncollectible account 坏账呆账Uncover 揭开——的盖子,暴露Understate 少计Understatement 不完全陈述不充分陈述少计少报Unearned revenue 预收收入递延收入Unexpected 意外的Uniform Partnership Act 《统一合伙条例》Unincorporated business 非股份制企业Union 工会Union dues 工会会费Unique 无比的独一无二的不寻常的Units-of-production depreciation method 产量单位折旧法Unlimited liability 无限责任Unregistered bond 无记名债券Unsecured bond 无担保债券Utility expense 公用事业费Utilities payable 应付公用事业费Utmost 最大的极度的Van 面包车微型车Vendor 卖主出卖人叫卖商Verification 核实验证Vertical analysis 垂直分析纵向分析VISA 维萨卡Void 作废的Voluntary association 自愿的联盟Weighted-average method 加权平均法Well-offness 好的境遇繁荣昌盛生意兴隆Withdraw (v)撤回撤资撤Withdrawal (n) 撤回撤资撤伙Withdrawal account 提取账户Withhold 预扣Withholding tax 预扣税款Work in process inventory 在制品盘存在产品存货Working capital 运营资本,流动资金Working capital ratio 运营资本比率Workmanship 工艺技艺做工Write-down 减记化减Zero-interest bond 无息债券。
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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Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税;准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款;未缴税额Business Tax (工商)营业税;工商税Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税(=[缩]CTT)<英>资本转让税Capital Transfer Tax 资本转移税;资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税Corporate Profits After Taxes <美>公司税后利润(额);公司税后收益(额)Corporate Profits Before Taxes <美>公司税前利润(额);公司税前收益(额)Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额;递延税额Development Tax 开发税;发展税Direct Tax 直接税Dividend Tax 股利税;股息税Earnings After Tax (=[缩]EAT)(纳)税后盈利;(纳)税后收益(额)Earnings Before Interest and Tax (=[缩]EBIT)缴付息税前收益额;息税前利润Effective Tax Rate 实际税率Employment Tax 就业税;职业税;雇用税Entertainment Tax 娱乐税;筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税;预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①[国内]税;[国内]货物税②营业税;执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax [产品]出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax (=[缩]f.i.t.)<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax ([缩]=IT)所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit (=[缩]ITC/I.T.C.)<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈(品)税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税;生产税Profit Tax 利得税;利润税Progressive Income Tax 累进所得税;累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation;Tax Rate 税率Reserve for Taxes 税捐准备(金)纳税准备(金)Retail Taxes 零售税Sales Tax 销售税;营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金;应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计;税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税(收等)级;税别;税阶;税档Tax Collector 收税员Tax Credits <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due (到期)应付税款Tax Evasion 逃税;漏税;偷税Tax Exemption / Exemption of Tax/ Tax Free 免税(额)Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失;税损Tax on Capital Profit 资本利得税;资本利润税Tax on Dividends 股息税;红利税Tax Payment 支付税款;纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate (出口)退税Tax Refund 退还税款Tax Return 税款申报书;纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款;已预扣税款Tax Year 课税年度;纳税年度Taxable 可征税的;应纳税的Taxable Earnings 应税收入Taxable Income (=[缩]TI)可征税收入(额);应(课)税所得(额);应(课)税收益(额)Taxable Profit 应(课)税利润Taxation Guideline 税务方针;税务指南Taxes Payable 应缴税金,应付税款Tax-exempt Income 免税收入;免税收益;免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税;流通税Transfer Tax ①转让税;过户税②交易税Turnover Tax 周转税;交易税Undistributed Taxable Income 未分配课税所得;未分配应税收益Untaxed Income 未纳税所得;未上税收益Use Tax 使用税Value Added Tax (=[缩]VAT)增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税;代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单;扣缴凭单Withholding Tax 预扣税款Withholding Tax Form (代扣所得税表)English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL I NCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the localtax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。