西方财务会计双语单词
财务行业术语英汉文对照
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财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA (Certified Public Accountant) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。
财务会计英语专业词汇大全
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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
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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。
西方财务会计单词总结
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西方财务会计单词总结翻译仅供参考,拼写不一定靠谱第14章Proprietorship 独资企业Partnership 合伙企业Corporation 公司制企业Articles of incorporation 注册公司文书Capital stock 股本Share system 股份制Preemptive right 优先购股权Registers and transfer agents 登记和转让代理Common stock 普通股Preferred stock 优先股Retained earnings 留存收益Contributed capital (paid in capital) 实收资本(缴入资本)Earned capital 已赚资本Residual interest 剩余权益Stockholders'(owners') equity 股东权益Par value stock 有面值股票Additional paid-in capital 实收资本溢价Paid-in capital in excess of par 超过面值的缴入资本No-par stock 无面值股票Stated value 设定价值Lump-sum sales 一揽子购买Proportional method 按比例分配法Incremental method 增量法Watered stock 注水股票Secret reserve 秘密准备Reacquisition of share 股票回购Leveraged buyout (LBO)杠杆收购Treasury stock 库藏股Retiring treasury stock 注销库藏股Cumulative preferred stock 累计优先股Participating preferred stock 参与优先股Convertible preferred stock 可转换优先股Callable preferred stock 可随时赎回优先股Redeemable preferred stock 可赎回优先股Book value method 账面价值法Dividend policy 股利政策Dividend distribution 股利分配Cash dividend 现金股利Date of declaration 股利宣告日Date of payment 股利支付日Date of record 股权登记日Property dividend 财产股利Liquidating dividend 清算股利Stock dividend 股票股利Stock split 股票分割Rate of retune on common stock equity 普通股权益净利率Trading on the equity 举债经营Payout ratio 股利支付率Book value per share 每股账面价值Small/ordinary stock dividends 小额普通股票股利Large stock dividend 大额股票股利第15章Debt securities 债务证券Held-to-maturity securities 持有至到期债券Trading 交易性Available-for-sale securities 可供销售债券Trading securities 可供交易Amortized cost 摊余成本Fair value 公允价值Effective interest method 实际利率法Portfolio of securities 证券组合Holding gain or loss 持有利得或损失Investor 投资者Investee 被投资者Fair value method 公允价值法Equity method 权益法Consolidated statement 合并报表Significant influence 重大影响Controlling interest 控制权收益Parent 母公司Subsidiary 子公司Reclassification adjustment 重分类调整Book value per share 每股账面价值Impairment 减值第16章Revenue recognition principle 收入确认原则Sale transaction 销售交易Point of sale 销售时点High rate of return 高退货率Trade loading 交易负载Channel stuffing 渠道填塞Percentage of completion method 完工百分比法Completed contract method 完成合同法Input measure 投入指标Output measure 产出指标Cost to cost basis 成本至成本基础Current assets 流动资产Current liability 流动负债Change in accounting estimate 会计估计变更Installment sales method 分期付款销售Cost recovery method 成本回收法Deposit method 保证金法Chattel mortgage动产抵押Franchise and license 特许权和许可证Land development 房地产开发Uncollectible account 坏账Default and repossession第17章Pretax financial income 税前财务收益Taxable income 应税利润Deferred tax liability 递延所得税负债Deferred tax assets 递延所得税资产Temporary difference 暂时性差异Deductible amounts 可抵减金额Current tax expense 当期所得税费用Deferred tax expense 递延所得税费用Deferred tax benefit 递延所得税收益Valuation allowance 计价准备Taxable temporary difference 应纳税暂时性差异Deductible temporary difference 可抵减暂时性差异Permanent difference 永久性差异Effective tax rate 实际税率Enacted tax rate 法定所得税税率Average tax rate 平均税率Alternative minimum tax (AMT) 可选最低所得纳税Net operating loss (NOL) 净经营损失Loss carry back 损失后转Loss carry-forward 损失前转Tax effect 税收影响Net current amount 流动性净额第19章(也许吧)Income tax refund receivable 应收所得税返还Tax-planning strategy 税收筹划Negative evidence 负面证据Positive evidence 正面证据Asset-liability method 资产负债表Future tax consequences 未来所得税影响Full disclosure principle 充分披露原则Information overload 信息超载Note to the financial statements 财务报表附注Midterm data 中期数据Differential disclosure 差异披露Accounting policy 会计政策Related party transaction 关联方交易Accounting error 会计差错Irregularity 舞弊Illegal act 非法行为Post-balance-sheet event/subsequent event 资产负债表日后事项Diversified company 多元化企业Management approach 管理法Operating segment 经营分布Identifiable asset 可辨认资产Revenue test 收入测试Operating profit/loss test 经营利润/损失测试Measurement principle 计量原则Common cost 共同成本Segment information 分期信息Discrete approach 分散法Integral approach 整体法Period cost 期间费用Annualized approach 年化收益率法Marginal principle approach 边际原则法Mid period tax 中期所得税Seasonality 季节性Continuing controversyAuditor’s report审计报告Unqualified opinion/clean opinion 无保留意见Qualified opinion 保留意见Disclaim opinion 无法表示意见Adverse opinion 否定意见Management’s discussion and analysis (DM&A) 管理层讨论及分析Financial forecast 财务预测Financial projection 财务计划Safe harbor rule 安全港规则Equality of access 信息获取的公平性Reliability 可靠性Extensible business reporting language 可扩展商业报告语言Fraudulent financial reporting 财务报告舞弊第不知道是哪一章(18? Maybe)Changes in accounting principle 会计准则改变Cumulative effect 累计效应Retrospective approach追溯调整法Direct effect 直接影响Indirect effect间接影响Impracticability 无法实施的事项Prospective apply 来适用法Normal recurring correction and adjustment 正常的定期校正和调整New reporting entity 新的报告主体Correction of error 错误纠正Prior period adjustment以前期间调整Catch-up adjustment 追补调整Improvement in financial reporting财报改进Motivations for change of method 方法改变的动机Favorable profit picture 良好的利润前景Political cost政治成本Capital structure资本结构Bonus payment红利Smooth earning 使收益平衡Economic consequence经济后果Neutrality中立性Error analysis差错分析Counterbalancing error可平衡错误Non-counterbalancing error 不可平衡错误。
常用会计词汇中英对照
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常用会计词汇中英对照小编为大家整理了常用会计词汇中英对照,希望对你有帮助哦! 常用会计词汇中英对照:Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐。
财务会计英语常用单词
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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 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of 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 legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品C部CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman,s report 董事长报告change fund 找零备用金changing prices accounting 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 discharge statement 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check ①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 of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②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 mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 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 Professional Ethics 《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。
西方财务会计词汇
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西方财务会计词汇Chapter 1account payable 应付账款accounting 会计accounting equation 会计等式assets 资产balance sheet 资产负债表board of directors 董事会capital 所有者权益cash 现金common stock 普通股corporation 股份公司cost principal 成本原则current assets 流动资产current liabilities 流动负债dividends 股利entity 实体expenses费用fair value 公允价值financial accounting 财务会计financial statements 财务报表financing activities 筹资活动fixed assets =plant assets=property,plant and equipment 固定资产generally accepted accounting principal (GAAP)公认会计准则going-concern concept 持续经营原则income statement 损益表investing activities 投资活动liabilities 负债limited liability company 有限责任公司long -term debt 长期负债management accounting 管理会计merchandise inventory 库存商品net earning 净收益net income 净利润net loss 净损失net profit 净利润note payable 应付票据objectivity principal 客观性原则operating activities 经营活动owners’ equity 所有者权益paid-in capital 实收资本partnership 合伙企业proprietorship 个体企业reliability principal 可靠性原则retained earnings留存收益revenues 收入shareholder 股东stable-monetary-unit concept 币值稳定假设statement of cash flows现金流量表statement of financial position 财务状况表statement of operations 经营业绩表statement of retained earnings 留存收益表stock 股票stockholders 股东stockholders’ equity 股东权益Chapter 2account 账户accrued liability 应计负债cash 现金chart of accounts 账户表credit 贷方debit 借方journal 日记账ledger 分类账posting 过账prepaid expense 预付费用transactions 交易trial balance 试算平衡表Chapter 3account format账户格式accrual 应计项目accrual accounting 权责发生制accrued expense 应计费用accrued revenue 应计收入accumulated depreciation 累计折旧adjusted trial balance 调整后的试算平衡表book value 账面价值cash-basis accounting 收付实现制classified balance sheet分类资产负债表closing the books 结账closing entries 结账分录contra account 备抵账户current assets 流动资产current liabilities 流动负债current ratio 流动比率debt ratio 资产负债率deferral 递延项目depreciation 折旧liquidity 流动性long-term assets 长期资产long –term liabilities 长期负债matching principal 配比原则multi-step income statement 多步式损益表operating cycle 经营周期permanent accounts永久性账户plant assets 固定资产prepaid expense 预付费用report format 报告式revenue principle 收入原则single-step income statement单步式损益表temporary accounts暂时性账户time-period concept 会计期间概念unearned revenue 预收收入Chapter5acid-test ratio 酸性测试比率accounts receivable turnover应收账款周转率aging-of-accounts receivable 应收账款账龄分析Allowance for doubtful accounts = Allowance for uncollectible accounts坏账准备账户allowance method 备抵法bad-debt expense坏账损失creditor 债权人days’ sales in receivables应收账款天数debtor 债务人direct write-off method 直接注销法doubtful-account expense 呆账损失interest 利息marketable securities 可交易证券maturity 到期日percent-of-sales method 销售百分比法principal 本金quick ratio 速动比率receivables应收项目short-term investments短期投资Chapter 6average-cost method 平均成本法conservation 谨慎性consistency principal 一致性原则cost of goods sold 销售成本cost-of-goods-sold method 销售成本模型disclosure principal 信息披露原则first-in,first-out cost(method)先进先出法gross margin = gross profit 毛利gross margin method = gross profit method毛利法Gross margin percentage = gross profit percentage毛利率Inventory 存货Inventory turnover 存货周转率last-in,first-out cost(method)后进先出法lower-of-cost-or-market rule 成本与市价孰低法periodic inventory system 定期盘存制perpetual inventory system 永续盘存制purchase allowance 销售折让purchase discount 销售折扣purchase return 销售退回specific-unit-cost method 个别计价法weighted-average method 加权平均法chapter7accelerated depreciation method加速折旧法amortization 摊销capital expenditure 资本化copyright 版权depletion expense 折耗费用depreciation cost 可折旧成本double-declining-balance method 双倍余额递减法estimated residual value 预计残值estimated useful life预计使用年限franchises and licenses特许经营权和许可证goodwill 商誉intangible assets 无形资产Modified Accelerated Cost Recovery System 修正的加速折旧系统Patent 专利权plant assets 固定资产straight-line method 直线折旧法trademark and trade name 商标和商业名称units-of-production method 工作量法chapter 8accrued expense应计费用accrued liability应计负债bonds payable应付债券callable bonds可赎回债券capital lease融资租赁convertible bonds(or notes)可转换债券current installment of long-term debt一年内偿还的长期负债debentures信用债券discount on a bond债券折价earnings per share每股收益interest-coverage ratio偿付利息能力比率lease 租赁lessee承租人lessor 出租人leverage财务杠杆market interest rate市场利率operating lease经营租赁payroll工资pension养老金premium on a bond债券溢价present value现值serial bonds分期还本债券short-term notes payable应付短期票据stated interest rate约定利率term bonds定期债券times-interest-earned ratio利息保障倍数trading on the equity举债盈利underwriter承销商chapter 9 board of directors董事会book value账面价值bylaws公司章程chairperson董事长common stock普通股contributed capital实缴股本cumulative preferred stock累积优先股deficit赤字dividends股利double taxation双重赋税legal capital法定资本金limited liability有限责任market value市场价值outstanding stock流通在外的股票paid-in capital缴入股本(实收资本)par value面值preferred stock优先股president总经理rate of return on common stockholders’equity普通股股权收益率rate of return on total assets总资产收益率retained earnings 留存收益return on assets资产收益率return on equity股东权益收益率shareholders股东stated dividend设定价值stock股票stockholders股东stockholders’ equity 股东权益stock split股票分割treasury stock库存股票chapter 10available-for-sale investments可供出售投资consolidated statements合并财务报表controlling interest控股权equity method权益法foreign-currency exchange rate外币兑换汇率foreign-currency translation adjustment外币折算差额hedging套期保值held-to-maturity investment持有至到期投资long-term investments长期投资majority interest 控制权marketable securities有价证券minority interest少数股东权益parent company母公司short-term investments短期投资strong currency强货币subsidiary company子公司weak currency弱货币chapter 11adverse opinion否定意见clean opinion干净的意见comprehensive income综合收益disclaimer拒绝发表意见earnings per share(EPS)每股收益extraordinary gains and losses 非经常损益extraordinary items非经常项目interest capitalization rate资本化率pretax accounting income 税前利润prior-period adjustment前期损益调整qualified opinion保留意见statement of stockholders’ equity股东权益表taxable income应税收益unqualified opinion无保留意见chapter 12cash equivalents 现金等价物cash flows 现金流量direct method 直接法financing activities 筹资活动free cash flow自由现金流indirect method 间接法investing activities 投资活动operating activities 经营活动statement of cash flows 现金流量表。
财务会计英语词汇
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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。
财务会计英语教材pdf
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财务会计英语教材pdf以下是为您生成的 20 个关于财务会计相关的英语内容示例,您可以根据实际需求修改完善并整理成 PDF 教材:---# 财务会计英语知识点## 一、单词1. **Asset** [ˈæset]- 英语释义:Something valuable that a person or company owns, such as property, equipment, or money.- 中文释义:资产- 短语:Fixed asset(固定资产);Current asset(流动资产)- 用法:Assets are recorded on the balance sheet.- 双语例句:The company's assets include land and buildings.(这家公司的资产包括土地和建筑物。
)2. **Liability** [ˌlaɪəˈbɪləti]- 英语释义:A debt or obligation that a person or company owes.- 中文释义:负债- 短语:Long-term liability(长期负债);Short-term liability(短期负债)- 用法:Liabilities are shown on the balance sheet.- 双语例句:The company has a large liability for the loan.(这家公司有一大笔贷款负债。
)3. **Revenue** [ˈrevənjuː]- 英语释义:The income that a business or organization receives, especially from selling goods or services.- 中文释义:收入;收益- 短语:Operating revenue(营业收入);Non-operating revenue (非营业收入)- 用法:Revenue is an important indicator of a company's performance.- 双语例句:The company's revenue increased by 10% last year.(去年公司的收入增长了 10%。
财务会计英语词汇
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财务会计英语词汇(1)来源:互联网 【有了考试大,考遍全天下】 2011年7月18日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 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 offer price 要约价;发盘价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 海外货币存款市场财务会计英语词汇(2)来源:互联网 【有了考试大,考遍全天下】 2011年7月19日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;营业收入财务会计英语词汇(3)来源:互联网 【分享考试大 • 共建考试大】 2011年7月20日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)有限公司财务会计英语词汇(4)来源:互联网 【考试大:你最值得信赖的考试顾问】 2011年7月21日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财务会计英语词汇(5)来源:互联网 【学而优则进,考试大以成! 】 2011年7月22日outward documentary bill 出口跟单汇票 outward remittance 汇出汇款 over and above inflation 减除通胀因素 overall average internal rate of return 平均总体内部回报率 overall Consumer Price Index 总体消费物价指数 overall domestic export 本地产品出口总额 overall growth rate 整体增长率;总增长率 overall investment 总投资额;总体投资 overall liquidity ratio 总体流动资金比率 overall price relative 全面相对价格 overall surplus 总盈余 overall tally 全面总计 overbuying 超买;买空 over-commitment 超额承担 overdraft 透支 overdraft by banks abroad 海外银行同业透支 overdraft by banks in foreign countries 外国银行同业透支 overdraft by local banks 本港银行同业透支 overdraft by outport banks 外埠银行同业透支 overdraft of an account 户口透支 overdraft on banks 向银行同业透支 overdraft on banks abroad 向海外银行同业透支 overdraft on banks in foreign countries 向外国银行同业透支 overdraft on local banks 向本港银行同业透支 overdraft on outport banks 向外埠银行同业透支 overdraft secured 抵押透支 overdue 逾期 overdue loan 过期贷款 over-employed economy 过度活跃的经济 overhang 剩余承担;未完成的承担额;过剩额overhead 间接费用;间接成本 overhead cost 间接成本 overheated economy 过热的经济 overheated market 过热的市场 overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率 overnight liquidity assistance 隔夜流动资金贷款 overnight margin 隔夜保证金;隔夜按金 overnight money 隔夜拆借资金;隔夜钱 overnight position 隔夜头寸 overnight rate 隔夜利率 overpaid amount 多缴数额 overpayment of contribution 多缴供款 overrun 超支 overrun cost 超额费用 Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司 overseas bank 海外银行 overseas banking corporation 海外银行法团财务会计英语词汇(6)来源:互联网 【考试大,有你,也有我! 】 2011年7月22日overseas branch 海外分行 Overseas Companies Section [Companies Registry]海外公司注册组〔公司注册处〕 overseas currency balance 海外货币结余 overseas financial institution 海外财务机构 overseas interest 海外利息 overseas investment 海外投资 overseas market 海外市场 overseas representative office 海外代表办事处 Overseas Trust Bank Ltd.海外信托银行有限公司 Overseas Union Bank Ltd.华联银行 overselling 超卖;卖空 oversight of markets 监察市场 over-spending 超额支出;超支 overtax 超额征税;征税过重over-the-counter derivative 场外交易衍生工具 over-the-counter market 场外交易市场 over-the-counter trading 场外交易;柜台交易 over-the-counter transaction 场外交易;柜台交易 overtrading 过量交易 owner-occupier allowance 自住业主津贴 ownership 所有权;拥有权 ownership in common 分权共有权财务会计英语词汇(7)来源:互联网 【学而优则进,考试大以成! 】 2011年7月24日P:Pacific Basin Central Bank Conference 太平洋地区中央银行会议 Pacific Basin Economic Council [PBEC]太平洋地区经济议会 Pacific Economic Co-operation Council [PECC]太平洋经济合作议会 Pacific Economic Outlook《太平洋经济展望》 Pacific Finance (Hong Kong) Limited 怡泰富财务(香港)有限公司 package 整套方案 package concept 整体发展概念package development 组合发展;整体发展 packing credit 打包贷款;打包放款 packing loan 打包放款 paid-in capital 实缴资本;实缴股本 paid-in share 实收股份 paid-up capital 缴足股本 paid-up share capital 缴足款股本 panic buying 恐慌性抢购 panic selling 恐慌性抛售 paper 票据;文件 paper clearing system 票据交换制度 paper gold 纸黄金 paper profit 帐面利润;纸上利润 par of exchange 汇兑平价 par value 票面值 parallel transaction 平行交易 parent company 母公司;控股公司pari passu 平等权利;同等权益;按相同比例 Paris Bourse 巴黎证券交易所 parity of pay 同等薪酬 parity of subsidy principle 相同津贴的原则;平等津贴原则 part owner 有部分拥有权的人 part ownership 部分所有权 partial bid 部分收购建议 partial endorsement 部分背书 partial offer 部分要约 partial return of contribution 发还部分供款 partial settlement 部分交收 participant 参与者 participating preference share 参与优先股 participation 参与;参加;参股 participation in profit 分红 partly paid share 已缴部分股款的股份 partly paid share capital 已缴部分股款的股本 partly secured 部分有抵押 partner 合伙人;股东 partnership 合伙;合伙商行;合伙经营 partnership account 合伙帐户 partnership assets 合伙资产 partnership at will 随意组合的合伙财务会计英语词汇(8)来源:互联网 【考试大:你最值得信赖的考试顾问】 2011年7月25日partnership book 合伙簿册 partnership business 合伙业务 partnership debt 合伙债项 partnership instrument 合伙契约 partnership money 合伙的款项 partnership property 合伙财产 partnership stock 合伙股本 passage allowance 旅费津贴passbook 银行存摺 patent 专利;专利权 patent right 专利权 patentee 专利持有人 pawn 当押 pawnbroker 当押商 pawner 当押人 Pay as You Earn Scheme [PAYE Scheme]即赚即付计划;即赚即付的缴税计划 pay band 薪酬级别 pay by lump sum 一次过付款 pay call 支付催缴股款 pay date 发薪日期 pay trend survey 薪酬趋势调查 pay zone 付款区 payable 应付;须付 payable at par 面值支付 payable at sight 见票即付 payable by instalments 以分期付款方式支付 payable in advance 上期缴纳 payable on demand 可凭票要求付款 payables 应付款项 payback period 还本期;回收期 payee 受款人;收款人;抬头人 paying bank 付款银行 payment 付款;支付款项 payment and drawback requirement 缴税及退税规定 Payment by Phone Service [PPS]“缴费聆”服务 payment in due course 按期付款 payment in kind 实物支付 payment in lieu of notice 代通知金 payment of estate duty 缴付遗产税 payment of maintenance 支付赡养费 payment of money 付款 payment of tax 缴付税项 payment procedure 付款程序 payment receipt 付款收据 payment stopped 停止付款;停付payment system 支付系统 payment terms 付款条件;付款方式 payment to redeem 赎款财务会计英语词汇(9)来源:互联网 【考试大,有你,也有我! 】 2011年7月25日payoff period 回收期;回本期 payroll 薪酬表;薪酬总额 payroll per capita 按受雇人数平均计算的薪金额 payroll system 薪俸记录系统 pecuniary benefit 金钱利益 pecuniary consideration 金钱代价 pecuniary legacy 金钱遗赠 pecuniary liability 金钱上的法律责任 pecuniary loss 金钱损失 pegged exchange rate 联系汇率;固定汇率 penal rate [Liquidity Adjustment Facility]惩罚性息率〔流动资金调节机制〕 penal rent 惩罚租金 penal sum 罚金 penalty 罚则;罚款 Penalty Demand Note 罚款通知书 penny share 低价股票:“蚊型股” pension 退休金 pension scheme 退休金计划 People’s Bank Law《人民银行法》 People’s Bank of China 中国人民银行 per annum 每年 per capita gross domestic product 按人口平均计算的本地生产总值;人均国内生产 总值 per capita gross national product 按人口平均计算的国民生产总值;人均国民生产 总值 per capita income 人均收入 per centum 每百 percentage charges 按百分率收取的费用;征收百分率percentage increase 增长百分率 percentage inflator 以百分率表示的增加指数 percentage point 百分点 performance 成绩;业绩;表现 performance bond 履约保证书 period for redemption 赎回期限 period of accrual of interest 应计利息的期间 periodic actuarial investigation 定期精算调查 periodic payment 分期付款;定期付款 periodic updating of compensation rate 按期调整补偿率 periodical payment 按期付款;定期付款 permanent capital 永久资本 permanent diminution 永久减值 permanent health business 永久健康业务 permanent transfer 永久转让 permanently discontinued business 永久停业 permitted level of return 获准营利额;准许利润水平 perquisite 额外赏赐 person carrying on business 经营业务的人 person having spes successionis 有继承期望的人 personal allowance 个人免税额 personal assessment 个人入息课税;以个人入息课税办法接受评税 personal assessment allocation 拨入个人入息课税计算款项 Personal Assessment Form 个人入息课税表格 personal assessment tax 个人入息课税应付的税款财务会计英语词汇(10)来源:互联网 【相信自己,掌握未来,考试大值得信赖!】 2011年7月26日personal chattels 非土地实产 personal consumption 个人消费 personal consumption expenditure 个人消费开支 personal emolument 个人薪酬;个人薪俸 personal emoluments subhead 个人薪酬分目 personal estate 可动产业personal representative 遗产代理人 personal representative of a debtor 债务人的遗产代理人 personal spending pattern 个人消费模式 personal taxation 个人课税 personalty 动产 personnel-related expenses 与员工有关连的开支 personnel-related expenses subhead 与员工有关连的开支分目 pessimist“淡友” petition 呈请;呈请书 petitioner 呈请人 petitioning creditor 提出呈请的债权人 petro dollar 石油美元 petty cash 小额现款 phased increase 分期递增 phasing of expenditure 分期拨付开支 Philadelphia Stock Exchange 费城证券交易所 Philippine National Bank 菲律宾国家银行 Philippine Peso [PHP]菲律宾披索 physical assets 实物资产;有形资产 physical commodity 实物商品;实货 physical delivery of instrument 票据实物交收 physical market 现货市场 physical price 现货价 physical settlement 以实物交易 pick up 复苏〔经济〕 ;上扬〔价格〕 place an order“落盘” place of business 营业地点;营业处 place of negotiation 洽商地点 placement 配售 placement of securities 证券配售 placement of shares 股票配售 placing [listing method]配售〔上市方式〕 placing prospectus 配股章程 plant and machinery 机器与设备;生产设备及机器 plateau 稳定水平 platform rates 各级税率 platinum 白金"play the market"操纵市场:“玩市” pledge 质押;质权 pledged assets 质押资产 pledgee 承押人 pledgor 质押人 plough back 把利润再投资 plummet 大幅下跌;暴泻;直线下降财务会计英语词汇(11)来源:互联网 【有了考试大,考遍全天下】 2011年7月26日War Bond 战争债券 政府发行的债务证券,目的在于在战争时期筹集军费 Warrant 认股权证 一种衍生工具,给与持有人从发行人以特定价格在特定期间买入证 券(一般是股票)的权力 Warrant Coverage 认股权证比重 公司与股东的协议,规定公司发行相等于股东投资金 额若干百分比的认股权证 Warrant Premium 认股权证溢价 对认股权证相关权力支付的溢价 Wealth Added Index (WAI) 财富增值指数 由 Steward Stern & Co 顾问公司设计,用 以衡量投资回报高于股东资本成本对财富即时影响的指数 Wealth Effect 财富效应 财富效应指人们资产越多,消费意欲越强。
(财务会计)西方会计英语
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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)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法其他科目account of receipts and payments收支表account of cash in vault库存现金簿account payable interline(同行业单位之间的)应付帐account payable ledger应付款明细表account receivable interline(同行业单位之间的)应收帐款account sales销货帐account form balance sheet 帐户式资产负债表account form of balance sheet 帐户式资产负债表account form of profit and loss 帐户式损益表account receivable financing 应收筹资帐account of cash in vault 库存现金簿account transfer 转帐帐目account of receipts and payments 收支表accounting adjustment 帐务调整accounting department 会计部门, 会计处, 会计系accounting for various classes of stock 各类股票的会计处理accounting form帐户式, 会计簿An examination of records or financial accounts to check their accuracy. 查帐:对财政帐务的审查记录来核实其准确性An adjustment or correction of accounts. 帐务调整,帐务修改An examined and verified account. 审核及查证过的帐簿au.dit.ed,au.dit.ing,au.ditsTo examine, verify, or correct the financial accounts of: 审计:审核、查证或校正帐目:Independent accountants audit the company annually. The IRS audits questionable income tax returns. 独立会计师每年审计公司帐目。
财务会计英语词汇 (financial accounting terms)
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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
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财务会计词汇中英对照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;买入票据感谢您的阅读,祝您生活愉快。
财务会计英语专业词汇大全
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财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability (德国)生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions (设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国)行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) (美国)可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的)附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金)beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册)book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases(租赁物由承租人)承建或承造的租赁协议bulldozer推土机bundled additional services捆绑(在一起的)附加服务bundling捆绑(服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand,cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金,银行存款,有价证券,应收和预付款项以及存货等。
财务会计英语专业词汇大全
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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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1`Business 企业 A business is an organization in which basic resources (inputs), such an materials and labor, are assembled and processed to provide goods or services(outputs) to customers.Manufacturing Business 制造企业Merchandising Business 商业企业Service Business 服务性企业Proprietorship 独资企业 A proprietorship is owned by one individualPartnership 合伙企业 A partnership is owned by two or more individuals Corporation 公司制企业A corporation is organized under state or federal statutes as a separate legal entity.Profit 利润Business Stakeholder 企业相关着business stakeholder is a person or entity having an interest inthe economic performance of the business.Accounting 会计Financial Accounting 财务会计Managerial Accounting 管理会计Private Accounting 私用会计(企业会计):Accountants employed by a business firm or anot-for-profit organization are said to be engaged in privateaccounting.Public Accounting 公共会计(会计师事务所):Accountants and their staff who provideservices on a fee basis are said to be employed in publicaccounting.Accounting Equation 会计恒等式Assets 资产The resources owned by a businessLiabilities 负债The rights of the creditors, which represent debts of the business Owner’s Equity所有者权益The rights of the owners.Business Transaction 企业交易A business transaction is an economic event or conditionthat directly changes an entity’s financial condition or directly affects itsresults of operationsAccounts Payable 应付账款Accounts Receivable 应收账款Expenses 费用Prepaid Expenses 预付费用Account Form 账户格式Report Form 报告式Net Income 净收入Net Loss 净损失Revenue 收入Financial Statements 财务报表financial statements, provide summarized information tothe ownerBalance Sheet 资产负债表A list of the assets, liabilities, and owner’s equity as of a specific date. Income Statement 利润表A summary of the revenue and expenses for a specific period of time. Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in eachowner’s equity account that have occurred during a specificperiod of time.Generally Accepted Accounting Principles (GAAP) 公认会计原则Statement of Cash Flows 现金流量表A summary of the cash receipts and disbursements for a specific period of time.Certified Public Accountant (CPA) 注册会计师2`Account 账户An account is a separate record to show the increase and decrease of each financial statement item.Ledger 分类账A group of accounts for a business entity is called a ledgerChart of Accounts 科目表A list of the accounts in the ledger is called a chart of account Revenues 收入类账户Expenses 资产消耗Drawing 提款账户Balance of the Account 账户余额Debits 借方金额Credits 贷方金额T Account T 型帐 An account can be drawn to resemble the letter T, it is called a T account. Double-Entry Accounting 复式记账会计Journal Entry 日记账分录Journal 日记账Journalizing 日记簿记账2Posting 过账Two-Column Journal 二栏式日记账Unearned Revenue 预收收入The liability created by receiving the cash in advance of providing the service is called unearned revenve.Trial Balance 试算平衡3`Cash Basis 现今制(收付实现制)period in which cash is received or paidAccrual Basis 应计制(权责发生制)period in which they are earnedAdjusting Process 调整程序Accruals 应计项目Deferrals 递延项Deferred Expenses 递延费用(预付费用)have been initially recorded as assets but areexpected to become expensesAccrued Expenses 应计费用(accrued liabilities)Deferred Revenues 递延收入(预收收入)have ben initially recorded as liability bu areexpected to become revenuesAccrued Revenues 应计收入(accrued assets)Prepaid Expenses 预付费用Adjusting Entries 调整账户Unearned Expenses 预收费用?Adjusted Trial Balance 调整试算平衡Accumulated Depreciation累计折旧Depreciation 折旧Book Value of the Asset 资产账面价值Depreciation Expense 折旧费用Contra Accounts 备抵账户accumulated depreciation accountsFixed Assets 固定资产(plant assets)4`Accounting Cycle 会计循环Work Sheet 工作底稿Current Assets 流动资产Cash and other assets that are expected to be converted into cash,sold, or used up usually in less than a year are current assets.Current Liabilities 流动负债Long-Term Liabilities 长期负债Post-Closing Trial Balance 结账后试算表Closing Entries 结账分录Real Account 实账户Temporary Accounts (Nominal Accounts ) 虚账户(类似过渡账户)Income Summary 损益表(反应某一特定时期收入费用状况的报表)5`Accounting System 会计系统General Ledger 总分类账Accounts Payable Subsidiary Ledger 应付账款明细账Accounts Receivable Subsidiary Ledger 应收账款明细账Purchases Journal 赊购日记账The purchases journal is designed for recording allpurchases on account.Cash Payments Journal 现金支出日记账Revenue Journal 赊销日记账Cash Receipts Journal 现金收入日记账All transactions that involve the receipt of cash arerecorded in the cash receipts journalSpecial Journals 特种日记账Controlling Account 控制账户General Journal 普通日记账6` Multiple-Step Income Statement 多步式损益表Single-Step Income Statement 单步式损益表Sales 销售额Sales Discounts 销售折扣Sales Returns & Allowances 销售退回及折让Purchase 购买额Purchase Discount 购货折扣Purchase Returns & Allowances 购货退回或折让Periodic Method 实地盘存制Perpetual Method 永续盘存制Merchandise Inventory 商品存货Cost of Merchandise Sold 商品销售成本Gross Profit 毛利润Administrative Expenses管理费用Selling Expenses 销售费用Income from Operations 营业收入Other Expense 其他费用Other Income 其他收益Invoice 发票Credit Memorandum 贷项通知单Debit Memorandum 借项通知单FOB Destination 目的地交货FOB Shipping Point 船上交货Trade Discounts 商业折扣7` Cash 现金Bank Reconciliation 银行存款余额调节表Check 支票Remittance advice 汇款通知Transactions register 交易登记册(交易账簿)Deposit ticket 存款票据Signature card 签名卡Drawee 付款人Drawer 发票人Payee 收款人8` Accounts Receivable 应收账款Notes Receivable 应收票据Allowance Method 备抵法Uncollectible Accounts Expense 坏账损失Direct Write-Off Method 直接冲销法Aging the Receivables 应收账款账龄分析法Net Realizable Value 可变现价值Maturity Value 到期价值Promissory Note 本票9`Inventory 存货Periodic Inventory System 实地盘存制Perpetual Inventory System 永续盘存制Average Cost Method 加权平均法First-in, First-out (FIFO) Method 先进先出法Last-in, First-out (LIFO) Method 后进先出法Lower-of-Cost-or-Market (LCM) Method 成本与市价孰低法Gross Profit Method 毛利率法Retail Inventory Method 零售价法10`Fixed assets 固定资产损失Depreciation 折旧Residual Value 剩余价值Book Value 账面价值Accelerated Depreciation Method 加速折旧法Straight-Line Method 直线法Declining-Balance Method 余额递减法Units-of-Production Method 工作量法Trade-in Allowance 交换折价Depletion 折耗Amortization 摊销Intangible Assets 无形资产Copyright 版权Patents 专利Goodwill 商誉Trademark 商标Boot 补价(附得利益)11`Discount 折价Discount Rate 贴现率Proceeds 应收票据贴现率Gross Pay 毛工资Net Pay 净薪资Payroll 薪酬Defined Contribution Plan 确定投入计划Defined Benefit Plan 确定收益计划12`Stock 股份Stockholders 股东Stockholders’Equity 股东权益Retained Earnings 留存收益Paid-in Capital 实收资本Common Stock 普通股Preferred Stock 优先股Par 平价Cumulative Preferred Stock 累积优先股Nonparticipating Preferred StockStated Value 设定价值Outstanding Stock发行在外股票Premium 溢价Treasury Stock 库藏股票Stock Split 股票分割Cash Dividend 现金股利Stock Dividend 股票股利。