财务英语
财务英语简称
财务英语词汇AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period 会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable 应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation 累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization 摊销Analytic review 分析性复核Annual report 年报Annuity 年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset mixAsset retirement 资产报废Asset turnover 资产周转率Audit 审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities 短期投资Averaging assumptionBBad debts 坏账Balance sheet 资产负债表Bank reconciliation 银行对账单Basic earnings per share 基本每股盈利Betterment 改良board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value 账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business environmentbusiness segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure 资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount 现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing 筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral 抵押品，担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statements Compensating balance 抵销余额Compensation committeeCompensation contractsConservatism 稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contingent liability 或有负债Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost 成本Cost expiration 成本耗用Cost method 成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets 流动资产Current cost 现行成本Current Replacement Cost 现行重置成本Current liabilities 流动负债Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延使得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Dissimilar assetDivestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model 杜邦体系EEarned capitalEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earnings persistenceEarning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment 权益投资Equity issuance 发行股票Equity method 权益法Equity security 股本证券ERISAEscrow 代管Exchange rate 汇率Expense 费用ExpensedExternal financing 外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board 财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements 财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets 固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract 期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit 在途商品Goodwill 商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging 套期保值Hidden reserves 秘密准备Historical cost 历史成本Human capital 人力资源Hybrid security 混合证券IIncome 收益Income smoothingIncome statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation 通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Intention to convertInterest 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leasehold obligationLeverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company 上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-term investments 长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策Management letter 管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market ratioMarket share 市场份额Market value 市价Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并MisclassificationMortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司Multistep formatNNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value 可实现净值Net sales 销售净额Net worth 资本净值notes receivable 应收票据OObjectivityObsolescence 过时，陈旧Off-balance-sheet financing 资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease 经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Operating transactionsOpinion letter 审计报告Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Overstating financial performance and condition Owner’s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company 母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency 生产效率Pro forma financial statementsProfit 利润Profit and loss statement 损益表Profit margin 毛利Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Readily marketableRealized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption 赎回Refinancing 再筹资Related party transaction 关联交易Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费Short-term debt 短期负债Short-term investment 短期投资Similar assetSole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率。
财务英语基础词汇表(中英文对照)
精心整理1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollectibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollectibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies 1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollectibleaccounts-otherreceivables 121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket 125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets 1281进项税额VATpaid(orinputtax)1282留抵税额excessV ATpaid(oroverpaidVAT) 1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted 1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount 1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion 1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机(器)具及设备machineryandequipment1441机(器)具machinery1448机(器)具-重估增值machinery-revaluationincrements1449累积折旧-机(器)具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174着作权copyright1741着作权copyright175计算机软件computersoftware 1751计算机软件computersoftwarecost 176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts 1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance 1814递延所得税资产deferredincometaxassets 1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees 2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable 2129应付短期票券折价discountonshort-termnotesandbillspayable 213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedV ATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies 2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able 235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other 3所有者权益（股东权益）ownersequity31资本capital311资本（或股本）capital3111普通股股本capital-commonstock3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed 3115资本capital32资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-commonstock3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfromgainondisposalofassets325合并公积capitalsurplusfrombusinesscombination3251合并公积capitalsurplusfrombusinesscombination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余(或累积亏损)retainedearnings(accumulateddeficit)331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改良扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit) 3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netincomeorlossforcurrentperiod34权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts35库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue 417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold 512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise 513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial 5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage(expenses)5157修缮费repair(s)andmaintenance(expense) 5158包装费packingexpenses5161水电瓦斯费utilities(expense)5162保险费insurance(expense)5163加工费manufacturingoverhead-outsourced 5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal(expenses)5173职工福利employeebenefits/welfare5176训练费training(expense)5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage(expenses)6157修缮费repair(s)andmaintenance(expense) 6159广告费advertisementexpense,advertisement 6161水电瓦斯费utilities(expense)6162保险费insurance(expense)6164交际费entertainment(expense)6165捐赠donation(expense)6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal(expenses)6173职工福利employeebenefits/welfare6175佣金支出commission(expense)6176训练费training(expense)6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses 6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage(expenses)6257修缮费repair(s)andmaintenance(expense) 6259广告费advertisementexpense,advertisement 6261水电瓦斯费utilities(expense)6262保险费insurance(expense)6264交际费entertainment(expense)6265捐赠donation(expense)6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折旧depreciationexpensea6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal(expenses)6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出commission(expense)6276训练费training(expense)6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses 63研究发展费用researchanddevelopmentexpenses635~638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage(expenses)6357修缮费repair(s)andmaintenance(expense)6361水电瓦斯费utilities(expense)6362保险费insurance(expense)6364交际费entertainment(expense)6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal(expenses)6373职工福利employeebenefits/welfare6376训练费training(expense)6378其它研究发展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome(expense) 71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod 7122股利收入dividendsincome7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment 713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems 75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用(或利益)incometaxexpense(orbenefit)81所得税费用(或利益)incometaxexpense(orbenefit)811所得税费用(或利益)incometaxexpense(orbenefit)8111所得税费用（或利益）incometaxexpense(orbenefit)9非经常营业损益nonrecurringgainorloss91停业部门损益gain(loss)fromdiscontinuedoperations911停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegments9111停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegment912停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegments9121停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegment92非常损益extraordinarygainorloss921非常损益extraordinarygainorloss9211非常损益extraordinarygainorloss93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 94少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利minorityinterestincome。
财务英语学习
财务英语资产负债表Balance Sheet一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收利息Interests receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital 集体资本Collateral capital 法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY 利润表Income Statement一、营业总收入Overall sales/Overall income营业收入Including: Sales/Income from operations/Income from operations其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets 政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表Statement of cash flows一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts 收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received 拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiaries and other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities 投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities 筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities 筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period 六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。
财务英语基础词汇表(doc 40页)
财务英语基础词汇表(doc 40页)A----BA/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/fullcontainer load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business InvestmentCorporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户。
《财务会计英语》课件
Definition of Financial Accounting
Summary: Financial Accounting is a process of recording, categorizing, and summarizing financial transactions and events in a systematic manager to provide information about the financial position, performance, and changes in the financial position of an entity to interested parties
Cost calculation and expense allocation
Summary: Formulation of cost sharing standards Detailed description: Develop reasonable cost allocation standards and allocate indirect expenses to specific cost objects. The formulation of cost sharing standards should consider relevant factors, such as direct labor, machine hours, etc., to ensure the rationality and accuracy of cost sharing. At the same time, the allocation standards should be regularly evaluated and adjusted to reflect changes in the company's business and the actual occurrence of expenses.
财务英语中英文对照表
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) 〔美国〕会计准那么委员会accrual basis 权责发作制〔应计制〕accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 减速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄剖析法allowance for bad debts 坏账预备allowance for doubtful accounts 坏账预备allowance for uncollectible 坏账预备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准那么委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子推销betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付完成制〔现金收付制〕cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提早兑回债券call premium 提早兑回溢价capital lease 资本租赁〔指融资租赁〕cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提早兑回债券call premium 提早兑回溢价capital lease 资本租赁〔指融资租赁〕certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售本钱cost of sales 销售本钱cost recovery 本钱收回compound entry 复合分录continuity convention 继续运营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 本钱-效益规范compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比拟财务报表consistency 分歧性cost of goods available for sale可供销售的商品本钱cost valuation 本钱计价consignment 寄销copyright 版权creditor 债务人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 活动资产current liabilities 活动负债current ratio 活动比率current yield 本期收益率Ddata processing 数据处置进程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延支出debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧方案表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益〔利润〕economic life 经济寿命effective-interest amortization 实践利率摊销法effective interest rate 实践利率entity 主体〔会计主体〕explicit transactions 明计买卖expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) 〔美国〕财务会计准那么委员会fiscal year ①会计年度〔财务年度〕；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许运营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价钱F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 未来值GGAAP 普通公认会计原那么generally accepted accounting principles 普通公认会计原那么general journal 普通日记账general ledger 总分类账general controls 普通控制going concern convention 继续运营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售支出总额Hholding gain 资产置存收益Iimplicit transactions 内含本钱imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 有形资产independent opinion 独立意见书inventory 存货income 利润〔收益〕income statement利润表interim periods 时期International Accounting Standards Committee(IASC)国际会计准那么委员会interest 利息interest-coverage ratio 利率保证系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 外部控制Jjournal entry 日记账分录journalizing 记载日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信誉存款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法预备licenses 容许〔证〕long-lived assets 临时资产long-term-debt-to - total-capital ratio 临时债务与总资本比long-term liabilities 临时债务lower-of-cost-or-market method(LCM) 本钱与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原那么materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账买卖operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 运营租赁other postretirement benefits 其它退休后保证output controls 输入控制owners’ equity 一切者权益Ppatents 专利权paid-in capital 投入资本〔缴入股本〕paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 时期费用permanent account 永世账户periodic inventory system 存货活期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物清点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利才干评价privately accounting 企业会计privately owned 私有公司product costs 制形本钱profit 利润premium on bonds 债券溢价present value 现值processing controls 进程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原资料存货reliability 牢靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 支出report FORMat 报告式return on sales ratio 销售报答率return on stockholders’ equity ratio 股东权益报答率registered instrument 记名证券replacement cost 重置本钱retailer 批发商reversing entries 回转分录retail inventory method 批发价盘存法retail method 批发法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售支出scrap value 废料价值Securities and Exchange Commission (SEC)〔美国〕证券买卖委员会shareholders’ equity 股东权益simple entry 复杂分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债才干source document 原始凭证sole proprietorship 独资企业specific identification method 一般鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级存款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 暂时账户transaction 买卖trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未完成支出〔预收账款〕underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通讯誉债券unit depreciation 单件折旧useful life 运用寿命Wweighted-average cost 加权平均本钱wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 任务表work sheet 任务底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
财务英语词汇
财务英语词汇(总10页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--1 revenue center 收入中心2 profit centrer 利润中心3 internal transfer price 内部转移价格4 transfer pricing 转移定价5 based on market price 基于市场价格6 negotiated price based on the market price 以市场为基础的协商价格7 transfer price based on the marginal cost plus fixed expenses 变动成本加固定费转移价格8 transfer price based on the full cost 全部成本转移价格9investment center 投资中心10 market share 市场占有率11 innovation 创新12margin of safety ratio 安全边际率13 shart-term budgeting 短期预算14 overall budget 全面预算15 sales budget 销售预算16 production budget 生产预算17 incremenal budgetary system 增量预算法18 zero-based budgetary system 零基础预算法19 fixed budgetary system 固定预算法20 flexible budgetary system 弹性预算法21 periodic budgetary system 定期预算法22 rolling budgetary system 滚动预算法23 perfomance measuremen t业绩评价24 economic value added 经济增加值25 market value added 市场增加值26 cost center 成本中心27 standard center 标准成本中心28 expense center 费用中心29 responsibility cost 责任成本30 controllable cost 可控成本31 un xontrollable cost 非可控成本32 cost behavior 成本性态33 fixed costs 固定成本34 variable costs 可变成本35 mixed costs混合成本36 semi-variable costs 半变动成本37 delayed variable costs延期变动成本38 stepped costs阶梯式成本39 curvilinear variable costs曲线变动成本40 cost-volume-profit analysis 本量利分析41 total costs 总成本42 profit before tax 税前利润43 marginal contribution边际贡献44 marginal contribution per unit单位边际贡献45 unit-price 单价46 unit variable cost单位变动成本47 contribution to sales ratio边际贡献率48 break-even analysis盈亏临界分析49 break-even point in sales volume盈亏临界点销售量50 fixed costs固定成本51 current standard cost 现行标准成本52 basis standard cost基本标准成本53 direct meterial total variance直接材料成本差异54 actual quantity实际数量55 actual price实际价格56 standard price标准价格57 direct meterial price variance直接材料价格差异58 direct meterial quantity variance直接材料数量差异59 direct labor total variance 直接人工成本差异60 direct labor wage rate variance直接人工工资率差异61 direct labor efficiency variance直接人工效率差异62 variable overhead total variance变动制造费用成本差异63 fixed overhead total variance固定制造费用成本差异64 variable overhead expenditure variance变动制造费用耗费差异65 variable overhead efficiency variance变动制造费用效率差异66 fixed overhead expenditure variance 固定制造费用耗费差异67 fixed overhead volume variance固定制造费用能量差异68 fixed overhead efficiency variance 固定制造费用效率差异69 fixed overhead capacity variance 固定制造费用闲置能量70 management accounting 管理会计71 collection of supporting production overheads 辅助生产费用的归集72 direct method of allocation直接分配法73 reciprocal 相互的74 reciprocal method of allocation 交互分配法75 repeated distribution method 交互分配法76 equivalent等值77 equivalent unit 约当产量78 joint 共同的，联合的79 joint products 联产品80 by-product副产品81 selling price method售价法82 physical units method实物数量法83 job costing 品种法84 batch costing 分批法85 process costing分步法86 standard costing标准成本法或标准成本计算87 standard cost 标准成本88 standard cost system标准成本系统89 ideal standard cost 理想成本系统90 attainable standard cost 正常标准成本91 direct material 直接材料92 direct labor直接人工93 fuel 燃料94 fuel and powel燃料和动力95 production ovethead制造费用96 sales expenses销售费用97 general and administrative expenses 管理费用98 product cost 产品成本99 period cost 期间成本100 direct cost 直接成本101 indirect cost 间接成本102 cost collection and allocation 成本的归集和分配103 actual cosing system 实际成本计算制度104 standard costing system 标准成本计算制度105 absorption costing system全部成本计算制度106 marginal costing system 变动成本计算制度107 activity-based costing system 作业基础成本计算制度108 apportionment 分配109 apportionment ratio 分配率110 allocation 分配111 reorder 重新订购112 level 水平，级别113 reorder level 重新订货水平114 reorder point 重新订货点115 matching financing polic 配合型筹资政策116 aggressive 有进取心的117 aggressive financing policy 激进的筹资政策118 conservative 保守派119 conservative financing policy 保守的筹资政策120 trade credit商业信用121business credit 商业信用122 credit limit 信贷限额123 commitment 保证承若124 commitment fee 保证金承若金125 compensate 补偿126 compensating balance 补偿性金额127 cost accounting 成本会计128 product costing 产品成本核算129 costing 成本计算130 production cost 生产成本131 character 品质132 capacity 能力133 capital 资本134 collateral 抵押135 condition 条件136 acquisition 取得137 acquisition cost 取得成本138 order cost 订购成本139 procure 购置140 procuring cos 购置成本t141 holding cost 储存成本142 stock –out 缺货143 stock-out cost 缺货成本144 order lead time 订货提前期145 successive 连续的146 supply供给147 successive supply and using of inventory 存货陆续供应和使用148 buffer 保险149 buffer inventory 保险储备150safety inventory 安全储备151 participating corporate bond 参加公司债劵152 non-participating corporate bond 不参加公司债劵153 fixed interest rate bond 固定利率债券154 float 浮动155 floating interest rate bond 浮动利率债券156 listed bond 上市债券157 publicly traded bond 上市债券158 non-listed bond 非上市债券159 term bond 到期一次债券160 serial 分期偿付161 installment 分期付款162 serial bond 分期债券163 installment bond 分期债券164 repayment at maturity 到期付款165 advance 提前166 repayment in advance 提前偿还167 arrears 拖延168 repayment in arrears 滞后偿还169 other long-term financing 其他长期筹资170 warrants认股权证171 convertible 可转换的172 conversion 转换173 conversion price转换价格174 conversion ratio 转换比率175 conversion period 转换期176 provision条款177 call provision 赎回条款178 put provision 回售条款179 mandatory强制的180 mandatory conversion provision181 constrictive 紧缩的182 constrictive current assets investing policy 紧缩的流动资产投资政策183 speculative 投机的184 speculative motive 投机动机185 transaction 交易的186 transaction motive 交易动机187 precautionary 预防的188 precautionary motive 预防性动机189 megotiable 可协商的190 megotiable securities 有价证劵200 float 浮游量浮差201 accelerate 使加快202 accelerate collections 收款203 delay 延期204 delayed payment for payables 推迟应付账款的支付205 inventory 存货206 payables 应付款207 prepayment 预付款208 economic 经济的209 economic order quantity 经济订购量210 management cost 管理成本211 shortage cost 缺货成本212 management model 管理模式213 credit policy 信用政策214 credit term 信用条件215 credit period 信用期间216 dividend relevance theory 股利相关论217 tax difference theory 税差理论218 clientele effect theory 顾客效应理论219 signaling 信号220 signaling theor 信号理论y221 policy 政策保险单222 dividend distribution policy 股利分配政策223 residual 剩余224 residual dividend policy 剩余分配政策225 constant 固定的不变的226 sustainable可持续的227 constant or sustainable growth dividend policy 固定或持续增长股利政策228 payout 支出支付229 constant dividend payout ratio 固定的股利支付率政策230 share dividend 股票股利231 split 分割232 share split 股票分割233 repurchase 回购234 share repurchase 股票回购235 ordinary share 普通股236 prefer 优先权237 preferce 优先权238 preferced share =prefence share 优先股239 register 登记240 register share 记名股241 bearer share 不记名股242 share with face value 面值股票243 share without face value 无面值股票244 commission委托委任245 sale on commission委托销售246 underwrite 承购包销247 proxy 代理人248 sales by proxy 代理销售249 nex value of assets method 资产净值法250 over the counter market 店头市场251 seasoned 熟练的老练的有经验的252 seasoned equity offering 股权再融资253 financing by issuing new share 增发新股融资254 right issue 配股255 right issues to existing share holders 向现有股东配股i 256 protective保护的257provision 条款258 general protective provisions 一般保护性条款259 special protective provisions 特殊保护条款260 long-term bond长期债券261 registered bond记名债券262 bearer bond 不记名债券263 convertible可改变的264 convertible bond可转换证券265 non-convertible bond不可转换的债券266 mortgage抵押267 mortgage bond抵押债券268 general mortgage bond一般抵押债券269 estate不动产270 real estate mortgage bond不动产抵押债券271 equipment mortgage bond 设备抵押债券272 securities trust bond 证券信托债券273 debenture bonds 信用债券274 corporate bond 公司债券275 participate 参与276 price earning ratio model (市价-进价)市盈率模型（）277 price-to-book ratio model 市净率模型278 price-to-sales ratio model 收入乘数模型279 long-term investment 长期投资280 capital budgeting 资本预算281 discounted cash flow method 现金流量折现法282 cash outflow 现金流出283 cash inflow 现金流入284 net cash flow 净现金流285 relevant cost 相关成本286 irrelevant cost 非相关成本287 sunk cost 沉没成本288 opportunity cost 机会成本289 fixed assets replacement 固定资产更新290 average annual 年平均291 average annual cost 平均年成本292 average annual cost of fixed assets 固定资产平均年成本293 depreciation 折旧294 depreciation allowed for tax 折旧抵税295 internal rate of return 内部报酬率法296 payback period method 回收期法297 equity value 股权价值（）298 going concern value 持续经营价值299 liquidation 偿还300 liquidation value 清算价值301 value of non-controlling interest 少数股权价值302 value of controlling interest 控股权价值303 dividend cash flow model 股利现金流量模型304 equity cash flow mode 股权现金流量模型305 perpetual 永久的306 perpetual growth model 永续增长模型307 two-phase growth model 两阶段增长模型308 entity cash flow model 实体现金流量模型309 debt cash flow 债务现金流310 forecast period value 预测期值311 follow-up period value 后续期值312 relative valuation method 相对估值法313 multiplier 乘数314 multiplier valuation method 乘数估值法315 price multiplier method 价格乘数法316 comparable transaction value method 可比交易价值方法317 premium 额外费用（）318 market risk premium 市场风险溢价319 dividend 股利红利320 dividend growth model 股利增长模型321 cost of debt 债务成本322 historical 历史的323 historical cost 历史成本324 future 将来325 future cost 未来成本326 committed income 承若收入327 expected return 期望回报328 yield to maurity 到期收益率329 comparable 可比较的330 comparable company method 可比公司法331 risk adjustment method 风险调整法332 cost of debt after tax 纳税后的负债成本333 profit after tax 税后利润334 issuing costs 发行成本335 business valuation 商业价值336 coupons bond 平息证券（）337 zero coupon bond 零息证券338 perpetual 永久的339 perpetual bonds 永久证劵340 ordinary 普通的341 ordinary share valuation342 opening price 开盘343 closing price 收盘344 the value of zero growth share 零增长股票的价值345 constant 不变的346 the value of constant growth share 固定增长股票的价值347 the value of non-constant growth share 不固定增长股票的价值348 expected yield 期望收益率349 cost of capital 资本成本350 weighted 加权351 average 平均352 weighted average 加权平均353 weighted average cost of capital 加权平均资本成本354 cost of ordinary share 普通股的成本355 risk-free interest 无风险利率356 capital market line 资本市场线（）357 risk-free 无风险358 risk-free assets 无风险资产359 equilibrium 均衡360 market equilibrium point 市场均衡点361 systematic rist 系统风险362 unsystematic risk 非系统风险363 capital asset pricing model 资本资产定价模型364 security 安全365 security market line 证券市场线366 beta coefficient 贝塔系数367 valuation 估值估价368 valuation of bond and share 证券和股票的估价369 bond 债券370 bond valuation 债券估价371 par value 面值372 face value 面值373 coupon rate 票面利率374 maturity date 到期日375 expiry date 到期日376 bond yield 债券的收益率377 standard deviation 标准差（）378 investment 投资379 portfolio 组合380 investment portfolio 投资组合381 expect 预期382 expected rate of return 预期报酬率383 correlation 相关性384 coefficient 系数385 correlation coefficient 相关系数386 covariance 协方差 covariance matrix 协方差矩阵387 opportunity 时机机会388 opportunity set 机会集389 diversification 多元化390 diversification effect 分散化效应391 perfect 完全的完善的392 positive 正面的积极的393 perfect positive correlation 完全正相关394 negative 负面的395 perfect negative correlation 完全负相关396 trade-off theory 权衡理论（1月4日）397 financial distress 财务困境398 agency theory 代理理论399 asset substitution proble 资产替代问题400 substistution 替代401 pecking order theory 优序融资理论402 indifferent point to EPS 每股收益无差别点法403 distribution 分配404 dividend distribution 股利分配405 legal 合法的406 legal reserve 法定公积金407 record date 登记日期408 ex-dividend date 除息日409 payable date 支付日410 cash dividend 现金股利411 property dividend 财产股利412 liability dividend 负债股利413 scrip dividend 票据理论414 dividend theory 股利理论415 divedend irrelevance theory 股利无关论416 expand 扩张417 options to expand 扩张期权418 abandon 放弃419 options to abandon 放弃期权420 long-term financing 长期筹资421 capital structure 资本结构422 operating leverage 经营杠杆423 degree of operating leverage 经营杠杆系数424 degree of financial leverage 财务杠杆系数425 earning before interests and taxes 息税前利润426 degree of total leverage 总杠杆系数427 financial structure 财务结构428 homogeneous 同类的429 homogeneous risk calss 风险同类430 expectation 期待预期431 homogeneous expectation 相同预期432 perfect capital market 完美资产市场433 mm theory mm理论434 mm theory without taxation 无税mm理论435 mm theory with taxation 有税mm理论436 underlying 潜在的（1月3日）437 underlying assets 标的资产438 call option 看涨期权439 put option 看跌期权440 exercise price=strike price 行权价格441 american option 美式期权442 european option 欧式期权443 premium 期权金444 traded option 在交易所买卖的期权445 option value 期权价值446 out of the money 价外447 in the money 价内448 at the money 平价449 binomial model 二叉树模型450 real option 实物期权451 options to delay=options to defer 延迟期权452 swith 转换453 options to swith 转换期权454 redeploy 调动455 options to redeploy 转换期权456 mutually exclusive projects 互斥项目（1月2日）457 equivalent 等价的458 equivalent annual costs 等额年金法459 capital rationing 资本限额460 specific 特殊特殊的461 specific risk to project=project-specific risk 项目特有风险462 adjusted cash flow 调整资金流量463 risk adjusted discount rate method 风险调整折现率法464 sensitivity 敏感465 sensitivity analysis 敏感性分析466 maximin 极大极小467 maximin method 极大极小法468 scenario 情景469 scenario analysis 情景分析470 normal condition 基准情景471 best condition 最好情况472 worst condition最坏情况473 simulation 模拟474 simulation analysis 模拟分析法475 option valuation 期权估价476 accounting rate of return会计报酬率法477 mutually相互的478 exclusive独有的排外的479 equity value股权价值。
最常见基础的专业财务英语词汇 知乎
最常见基础的专业财务英语词汇知乎示例文章篇一：《最常见基础的专业财务英语词汇》嘿，小伙伴们！今天咱们来聊聊那些最常见基础的专业财务英语词汇呀。
这就像是打开一个神秘的宝箱，里面装满了在财务世界里超级有用的小宝贝呢。
先来说说“asset”这个词吧，它的意思是资产。
你可以想象一下，资产就像是你拥有的宝贝，比如说你有好多好多的玩具，这些玩具就是你的小资产呢。
要是你去开一家小商店，店里的货架、货物还有收钱的小机器，那可都是商店的资产。
就像小明家开了个小饭馆，饭馆里的桌椅板凳、锅碗瓢盆，这些都是他们饭馆的asset。
我就问你，要是没有这些东西，饭馆还怎么开呀？还有“liability”，这是负债的意思。
负债就有点像你欠别人的东西啦。
比如说你跟小红借了一本漫画书，那这本漫画书对你来说暂时就是一种“liability”，因为你得把它还回去。
在公司里呢，要是公司从银行借了钱，这个钱就是公司的负债啦。
就像隔壁老王的公司从银行借了一大笔钱来扩大生产，这笔借款就是他们公司的liability，这就好比背着一个小包袱，得想办法把这个包袱慢慢卸下来呢。
“revenue”这个词也很重要，它表示收入。
你想想看，你把自己画的小画片卖给小伙伴，小伙伴给你的钱就是你的revenue啦。
对于大公司来说，卖产品或者提供服务得到的钱就是公司的revenue。
比如说大超市每天卖出去好多好多的东西，顾客付的钱都汇总起来就是超市的revenue。
哇，那可是一大笔钱呢！“expense”是费用的意思。
就像你买画笔、画纸要花钱一样，这就是你的expense。
在企业里，发工资给员工、买原材料、交水电费这些都是expense。
好比小美的蛋糕店，每个月买面粉、鸡蛋、奶油的钱，还有付给员工的工资，这些都是蛋糕店的expense。
要是费用太高，收入又不多，那可就麻烦咯。
再来说说“balance sheet”，这就是资产负债表。
这可像是一张超级大的清单呢。
它把公司的资产、负债还有所有者权益都列得清清楚楚的。
财务英语词典[最新]
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财务英语字典:shre Ａ股；甲类股份btement o tx 减税；减扣免税额BN MRO Bnk N.V. 荷兰银行bove-the-line expenditure 线上项目支出；经常预算支出bove-the-line receipt 线上项目收入；经常预算收入BS si Limited 南非联合亚洲有限公司bsolute chnge 绝对数值变更bsolute expenditure 实际开支bsolute guideline igure 绝对准则数字bsolute interest 绝对权益bsolute order o dischrge 绝对破产解除令bsolute proit mrgin 绝对利润幅度bsolute vlue 实值；绝对值bsolutely vested interest 绝对既得权益bsorbed cost 已吸收成本；已分摊成本bsorption 吸收；分摊；合并bsorption rte 吸收率；摊配率；分摊率CB innce Limited 亚洲商业财务有限公司cceptble orm o reciprocity 合理的互惠条件cceptble rte 适当利率；适当汇率cceptnce greement 承兑协议cceptnce or honour 参加承兑cceptor 承兑人；接受人；受票人cceptor or honour 参加承兑人ccident insurnce 意外保险ccident Insurnce ssocition o Hong Kong 香港意外保险公会ccident insurnce scheme 意外保险计划ccident yer bsis 意外年度基准ccommodtion 通融；贷款ccommodtion bill 通融票据；空头票据ccommodtion prty 汇票代发人ccount blnce 帐户余额；帐户结余ccount book 帐簿ccount collected in dvnce 预收款项ccount current book 往来帐簿ccount o ter-cquired property 事后取得的财产报告ccount o deulter 拖欠帐目ccount pyble 应付帐款ccount pyee only [/C pyee only] 只可转帐；存入收款人帐户ccount receivble 应收帐款ccount receivble report 应收帐款报表ccount sttement 结单；帐单；会计财务报表ccount title 帐户名称；会计科目ccountnt's report 会计师报告ccountnt's Report Rules 会计师报告规则ccounting nd uditing procedure 会计与审计程序；会计与核数程序ccounting rrngements 《会计安排》ccounting bsis 会计基础ccounting by Oicil Receiver 破产管理署署长呈交的帐目ccounting Circulr 《会计通告》ccounting clss 会计类别ccounting dte 记帐日期；会计结算日期nnul ee 年费nnul generl meeting 周年大会nnul growth rte 年增率；每年增长率nnul long-term supplement 长期个案每年补助金nnul pensionble emolument 可供计算退休金的年薪nnul report 年报nnul Report on the Consumer Price Index 《消费物价指数年报》nnul return 周年报表；周年申报表；每年报税表格nnul Return Rules 《周年报表规则》nnul review o consumer prices 每年消费物价回顾nnul roll-orwrd bsis 逐年延展方式nnul slry 年薪nnul sttement 年度报表；年度决算表nnul Survey o Bnks, Deposit-tking Compnies nd Representtive Oices o oreign Bnks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查nnuitnt 年金受益人nnuity 年金nnuity contrct 年金合约nnuity on humn lie 人寿年金ntecedent debt 先前的债项nte-dted cheque 倒填日期支票nticipted expenditure 预期开支nticipted net proit 预期纯利nticipted revenue 预期收入nti-inltion mesure 反通货膨胀措施nti-inltionry stnce 反通货膨胀立场pprent deicit 表面赤字pprent inncil solvency 表面偿债能力pprent prtner 表面合伙人ppliction or personl ssessment 个人入息课税申请书ppliction o und 资金应用ppliction to relese s liquidtor nd to destruct the books o ccounts nd documents 申请免除清盘人职务及毁灭帐簿与文件ppointed ctury 委任精算师ppointed uditor 委任核数师；委任审计师ppointed trustee 委任的受托人ppointer 委任人pportioned pro rt 按比例分摊pportionment 分配；分摊pportionment ct [United Kingdom] 《分摊法令》〔英国〕pportionment ormul 分摊方程式pportionment o estte duty 遗产税的分摊pprisl 估价；评估pprecible growth 可观增长pprecible impct 显着影响pprecible increse 可观增长pprecition 增值；升值pprecition ginst other currencies 相对其他货币升值pprecition o the exchnge vlue o Hong Kong dollr 港元汇值上升pprecition tx 增值税pproprition 拨款；拨用；拨付pproprition ccount 拨款帐目pproprition Bill 拨款法案pproprition-in-id system 补助拨款办法pproved ssets 核准资产Bbnk ccount 银行帐户bnk ccount holder 银行帐户持有人bnk blnce 银行结余bnk book 银行存摺bnk cshier order 银行本票bnk code 银行暗码bnk drt 银行汇票Bnk Exminer 银行审查主任Bnk or Interntionl Settlements 国际结算银行bnk gurntee 银行担保bnk lending 银行贷款bnk liquidity 银行流动资金bnk lon 银行贷款Bnk Melli Irn 伊朗国家银行bnk note 银行纸币；钞票bnk note hndling ee 处理纸币的手续费bnk note lwully issued 合法发行的银行纸币bnk note pyble to berer on demnd 凭票要求付款予持票人的纸币bnk note trnsction 货币交易bnk notes rte 现钞汇率Bnk o meric (si) Limited 美国（亚洲）银行有限公司Bnk o meric NT & S 美国银行Bnk o yudhy Public Compny Limited 大城银行Bnk o Chin 中国银行Bnk o Chin Group 中银集团Bnk o Communictions 交通银行Bnk o Est si, Limited 东亚银行有限公司Bnk o Englnd 英伦银行Bnk o ukuok Ltd. 冈银行Bnk o Indi 印度银行Bnk o Montrel 加拿大满地可银行Bnk o Nov Scoti 加拿大丰业银行Bnk o Scotlnd 苏格兰银行Bnk o Tiwn 台湾银行Bnk o Tokyo-Mitsubishi, Ltd. 东京三菱银行bnk rte 银行利率；银行贴现率；银行牌价bnk service chrges 银行手续费；银行服务费bnk sttement 银行结单Bnk, The [mgzine] 《银行家杂志》bnk trding dy 银行营业日bnker 银行家；银行业者；银行bnker's cceptnce 银行承兑汇票bnker's uthority 银行权能bnker's book 银行簿册bnkers' clering house 银行票据交换所；银行票据结算所bnker's drt 银行本票；银行汇票bnker's order 银行付款委托书；银行本票bnker's record 银行记录Bnkers Trust Compny 美国信孚银行bnker's undertking 银行承诺Bnking dvisory Committee 银行业务谘询委员会Bnking nd Monetry Section [inncil Services Bureu] 银行及金融组〔财经事务局〕bnking business 银行业务Bnking (Code o Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Bnking Development Division [Hong Kong Monetry uthority] 银行业拓展处〔香港金融管理局〕built-in control o the money supply 货币供应的内在调节功能built-in stbilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk trnser 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull mrket 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion mrket 金银市场Bundesusichtsmt ur den Wertppierhndel 德国联邦证券监管办事处buoy up 上升buoynt 活跃；蓬勃；坚挺；保持高价〔股票〕buoynt mrket 市况活跃bursry 助学金；补助金business 商业；业务business ddress 营业地址business ssocition 业务协会business bnk ccount 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business dy 营业日；交易日business expenses 营业开支；营业费用business or proit 牟利业务business hour 营业时间business income 营业收入Business Mnger [Compnies Registry] 业务经理〔公司注册处〕business o exchnge currencies 货币兑换业务business o tking deposits 接受存款业务business pln 业务计划business record 业务记录business recovery 业务重整business registrtion ppliction orm 商业登记申请表business registrtion certiicte 商业登记证business registrtion ee 商业登记费business registrtion inspector 商业登记督察business registrtion number 商业登记号码Business Registrtion Oice [Inlnd Revenue Deprtment] 商业登记署〔税务局〕Business Registrtion Oicer 商业登记主任business sector 商界business sentiment 营商意欲business txtion 商业课税business turnover 营业额business undertking 商业经营business-riendly 方便商界；有利营商；利于商界运作buy 买入buy low nd sell high 低价买入而高价卖出buy order 买盘buyer's mrket 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rte 买入价；买入汇率CChild llownce 子女免税额Chin & South Se Bnk Limited 中南银行Chin irs Committee [Hong Kong utures Exchnge Limited] 中国事务委员会〔香港期货交易所有限公司〕Chin concept stock 中国概念股Chin Construction Bnk 中国建设银行Chin Development Division [Stock Exchnge o Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕Chin Economic News 《中国经济新闻》Chin Securities Regultory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕Chin Stte Bnk Limited 国华商业银行Chintrust Commercil Bnk, Limited 中国信托商业银行Chinese ssocition o Deposit-tking Compnies 华资接受存款公司公会Chinese Bnkers Club, Hong Kong 香港银行华员会Chinese Bnks' ssocition 香港华商银行公会Chinese Gold nd Silver Exchnge Society 金银业贸易场Chinese New Yer bonus 年奖；年终花红chit und 银会Chiyu Bnking Corportion Limited 集友银行有限公司Chiyu innce Compny Limited 集友财务有限公司Cho Hung innce Limited 朝兴金融有限公司choses in ction 无形动产；据法权产chronologicl book 序时帐簿Chubu Securities innce Compny 中部证券金融公司Chung Khiw Bnk Limited 崇侨银行Chung Nn innce Compny Limited 中南财务有限公司Chuo Trust & Bnking Co., Ltd. 中央信托银行Chuo Trust si Limited 中央信托亚洲有限公司Citibnk, N.. 万国宝通银行CITIC K Wh Bnk Limited 中信嘉华银行有限公司Citicorp Commercil innce (H.K.) Limited 万国宝通工商财务（香港）有限公司Citicorp Interntionl Limited 万国宝通国际有限公司civil debt 民事债项Civil Service Pension Reserve und 公务员退休金储备基金clim 申索；索偿；债权clim equliztion und 申索平衡基金clim or reund o property tx 申请发还物业税clim o debt 债权申索clim on bnk 对银行的债权clim to dividend 摊还债款申索climnt 申索人；索偿人clims sttistics 申索统计数字clss o insurnce business 保险业务类别clss o property 财产类别clw-bck 递减率clernce cost 清拆成本clering 结算；票据交换；清算clering ccount 结算帐户clering nd settlement system 结算和交收系统clering blnce 结算差额clering bnk 结算银行clering cheque 交换支票clering house 结算所；票据交换所Clering House utomted Trnser System [CHTS] 结算所自动转帐系统Clering House o the Hong Kong ssocition o Bnks 香港银行公会结算所clering member 结算会员Clering Members' und 结算会员基金clering prticipnt 结算参与者clering rebte 结算费用的回佣Clering Rules [SEHK Options Clering House Limited] 《结算规则》〔联交所期权结算所有限公司〕Clerk to innce Committee [Legisltive Council] 财务委员会秘书〔立法会〕Clerk to the Bord o Review 税务上诉委员会书记client 客户；委托人；当事人client greement 客户协议client conidentility 客户保密的责任client money 客户款项client sttement 客户结单clients und 客户资金close 结算；收市；收盘close position 平仓；轧平头寸close compny 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close o exchnge 交易所停市close o inncil yer 财政年度终结close out 平仓close out long position 平长仓close out short position 平空仓close stedy 收市时价格稳定close the gp 弥补差距closed position 平仓closed-end investment corportion 股份固定的投资公司close-out price 抛售价格closing ccount 决算帐户closing blnce 期终结余；收市结余closing price 收市价；收盘价closing quottion 收市价；收市行情closing rte 收市汇价；收盘汇率closing trnsction 平仓交易clothing levy 成衣税club deposit 零存整付存款Code o id 《资助则例》Code o Bnking Prctice 《银行营运守则》Code o Best Prctice [Stock Exchnge o Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕。
财务英语
付款用语付款方法mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/to never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time forpayment a little longer.索取利息to charge interest附上利息to draw interest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit向银行提款to withdraw one‘s deposit from a bank换取现金to convert into money/to turn into cash/to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver （C.O.D.）货到付现款cash on arrival即时付款prompt cash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （D/A）付款交单documents against payment （D/P）折扣例文除非另有说明，30日后全额付现，如有错误，请立即通知。
财务相关英语词汇
财务相关英语词汇
以下是一些财务相关的英语词汇：
Balance Sheet（资产负债表）：展示公司在某一特定日期的资产、负债和所有者权益的财务报表。
Income Statement（损益表）：展示公司在一定期间内（如季度或年度）的收入、费用和利润的财务报表。
Cash Flow Statement（现金流量表）：展示公司在一定期间内现金流入和流出情况的财务报表。
Asset（资产）：公司拥有的具有经济价值的资源，如现金、应收账款、存货、固定资产等。
Liability（负债）：公司需要支付的债务，如应付账款、短期借款、长期债务等。
Owner's Equity（所有者权益）：公司资产减去负债后的净值，表示公司所有者（股东）对公司的投资及其增值部分。
Revenue（收入）：公司通过销售商品或提供服务所获得的金额。
Expense（费用）：公司在运营过程中发生的各项支出，如员工薪酬、租金、水电费等。
Profit（利润）：公司在一定期间内的收入减去费用后的净收益。
Cash（现金）：公司手头持有的可用于支付的货币。
这些词汇是财务领域的基础概念，对于理解和分析公司的财务状况非常重要。
财务常用英文单词
财务英语入门：常用词汇简介财务是一门涉及资金、资产、负债、收入、费用等方面的学科，它需要使用一些专业的英文单词来表达和交流。
本文将介绍一些财务常用的英文单词，包括它们的中文含义、英文拼写和发音，以及一些相关的例句。
一、会计与会计理论会计（accounting）是一门记录、分析和报告经济活动的学科，它是财务的基础和核心。
会计有不同的分支，如财务会计（financial accounting）、管理会计（management accounting）、成本会计（cost accounting）等，它们各自有不同的目的和用户。
会计还有一些基本的概念和原则，如会计目标（accounting objectives）、会计假设（accounting assumptions）、会计要素（accounting elements）、会计原则（accounting principles）等，它们构成了会计的理论框架。
会计的主要产物是财务报表（financial statements），它们包括资产负债表（balance sheet）、损益表（income statement）、现金流量表（cash flow statement）等，它们向外部用户展示了企业的财务状况和业绩。
以下是一些会计与会计理论相关的英文单词和例句：accountant（会计员）：a person who is trained and skilled in accounting. 例句：She works as anaccountant for a big company.（她在一家大公司做会计员。
）accounting equation（会计等式）：an equation that shows the relationship between assets, liabilities and owner's equity. 例句：The accounting equation is: Assets = Liabilities + Owner's Equity.（会计等式是：资产 = 负债 + 业主权益。
财务英语
Lesson 1 Introduction of FinancialAccounting第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方Topic outline1.1 Basic Standard1.2 English terms1.1 Basic Standard1. Objective of financial reports:●to provide accounting information about the financial position, operatingresults and cash flows, etc. of the enterprise to the users of the financialreports,●in order to show results of the management’s stewardship, and assist users offinancial reports to make economic decisions●Users of financial reports include investors, creditors, government and itsrelevant departments as well as the public.2. 4 basic assumptions:●An enterprise shall recognize measure and report transactions or events that theenterprise itself has occurred.●In performing recognition, measurement and reporting for accounting purposes,an enterprise shall be assumed to be a going concern.●An enterprise shall close the accounts and prepare financial reports for eachseparate accounting period. Accounting periods are divided into annualperiods (yearly) and interim periods. An interim period is a reporting periodshorter than a full accounting year.●Accounting measurement shall be based on unit of currency.3. Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.4. Qualitative Requirements of Accounting Information●Reliability可靠性:An enterprise shall recognise, measure and report foraccounting purposes transactions or events that have actually occurred, tofaithfully represent the accounting elements which satisfy recognition andmeasurement requirements and other relevant information, and ensure theaccounting information is true, reliable and complete.企业应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量。
财务的英文是什么
财务的英文是什么导读：我根据大家的需要整理了一份关于《财务的英文是什么》的内容，具体内容：财务属于经济领域，财务的英文也经常出现在英语阅读和写作当中。
那么你知道吗?下面是我为你整理的财务的英文，希望大家喜欢!财务的英文1.finance2.fin...财务属于经济领域，财务的英文也经常出现在英语阅读和写作当中。
那么你知道吗?下面是我为你整理的财务的英文，希望大家喜欢!财务的英文1.finance2.financing3.[会计] financial affairsfinance常见用法n.财政; 金融; 财源; 资金vt.为...供给资金，从事金融活动; 赊货给...; 掌握财政;1. The finance minister will continue to mastermind Polands economic reform.财政部长将继续策划波兰的经济改革。
2. The scheme offers seed corn finance with loans at only 4% interest.该方案提供种子基金融资，其贷款只收取4%的利息。
3. Foreign Office officials assisted with transport and financeproblems.外交部官员帮助解决运输和经费问题。
4. He majored in finance at Claremont Mens College in California.他在加利福尼亚州的克莱尔蒙特男子学院主修金融专业。
5. The United States was tops in finance and services.美国在金融业与服务业方面无可匹敌。
6. The Finance Minister has renewed his call for lower interest rates.财政部长再次呼吁降低利率。
财务的英文
财务的英文财务的英文 1.finance2.financing3.[会计] financial affairsfinance常见用法n.财政; 金融; 财源; 资金vt.为…供给资金，从事金融活动; 赊货给…; 掌握财政;1. the finance minister will continue to mastermind poland's economic reform.财政部长将继续策划波兰的经济改革。
2. the scheme offers seed corn finance with loans at only 4% interest.该方案提供种子基金融资，其贷款只收取4%的利息。
3. foreign office officials assisted with transport and finance problems.外交部官员帮助解决运输和经费问题。
4. he majored in finance at claremont men's college in california.他在加利福尼亚州的克莱尔蒙特男子学院主修金融专业。
5. the united states was tops in finance and services.美国在金融业与服务业方面无可匹敌。
6. the finance minister has renewed his call for lowerinterest rates.财政部长再次呼吁降低利率。
7. finance ministers are meeting today in brussels with britain in the chair.财政部部长们今天在布鲁塞尔碰头，会议由英国主持。
8. neither anna nor i are interested in high finance.安娜和我对巨额融资都不感兴趣。
9. "but finance is far more serious." — "well i don't know really."“但是财政更加困难了。
财务英语怎么说
财务英语怎么说你知道财务英语的英语怎么说吗?下面一起来看吧~财务英语的英文释义：Finance English财务英语的英文例句：我们主要对贵公司的规模、产品范围、运作模式和财务英语感兴趣。
Were interested in the size, product range, business model , and financial status of your company.职位要求：1。
大专学历，国际贸易、财务、英语专业优先;Job requirement: 1. College or above, major in International Trade, Accounting,English is preferable;金融财会英语课程系列适合有志于提高财务英语交际能力的学员，或有意向外企展示财务英语实力的在职人员。
English language students wanting to improve their ability to use financial English. Individuals wanting to validate or demonstrate to potential employers their excellent financial English skills.目前给可口可乐(重庆)饮料有限公司的绩效财务部培训财务专业英语。
Now I'm teaching Financial Professional English for Coca-Cola CQ Beverage Co.Ltd.舒格曼拒绝给出迪士尼英语的财务数据，只是说盈利相当可观。
Sugerman declined to give financial details about Disney English except to saythat it's profitable.英语是财务金融和会计的国际通用语。
常用财务英语
资产负债表Balance Sheet资产ASSETS流动资产：Current asset货币资金Cash（currency fund）Bank短期投资Short-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interests receivable应收账款Accounts receivable其他应收款Other receivable预付账款Advances to suppliers应收补贴款Subsidies receivable存货Inventories待摊费用Prepaid expenses一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产Other current assets流动资产合计Total current assets长期投资：LONG TERM INVESTMENTS长期股权投资Long-term equity investment长期债权投资Long-term debt investment长期投资合计Total long term investment固定资产：FIXED ASSETS：固定资产原值Fixed assets-cost减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less: Impairment of fixed assets固定资产净额Fixed assets-book value工程物资Materials for projects在建工程Construction in progress固定资产清理Disposal of fixed assets固定资产合计Total Fixed Assets无形资产及其它资产INTANGIBLE ASSETS AND OTHER ASSETS:无形资产Intangible assets长期待摊费用Long-term deferred expenses其他长期资产Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项Deferred tax递延税款借项Deferred tax debit资产总计TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债：CURRENT LIABILITIES短期借款Short-term loans应付票据Notes payable应付账款Accounts payable预收账款Advances from customers 应付工资Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利Dividends payable未交税金Taxes payable其他应交款Other taxes and expenses payable其他应付款Other payables预提费用Accrued expenses预提负债Provisions一年内到期的长期负债Long-term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG-TERM LIABILITIES：长期借款Long-term loans应付债券Bonds payable长期应付款Long-term accounts payable专项应付款Specific accounts payable其他长期负债Other long-term liabilities长期负债合计Total long-term liabilities递延税项：Deferred tax递延税款贷项Deferred tax credit负债合计Total other liabilities所有者权益：（或股东权益）OWNER`S EQUITY实收资本（或股本）Paid-in capital减：已归还投资Less：Investments returned实收资本（或股本）净额Paid-in capital-net资本公积Capital surplus盈余公积Surplus from profits其中：法定公益金Including：statutory public welfare fund 未分配利润Undistributed profit所有者权益（或股东权益）合计Total owner`s equity负债及所有者权益（或股东权益）合计TOTAL LIABILITIES AND OWNER`S EQUITY损益表Profit and Loss Statement一、营业收入Income from main减：营业成本Less：Cost of main operation营业税金及附加Tax and additional expense二、经营利润Income from main operation加：其他业务利润Add：Income from other operation减：营业费用Less：Operating expense管理费用General and administrative expense财务费用Financial expense三、营业利润Operating Income加：投资收益Add：Investment income补贴收入Income from subsidies营业外收入Non-operating income减：营业外支出Less：Non-operating expense四、利润总额Income before tax 减：所得税Less：Income tax五、净利润NET INCOME会计accounting税收会计tax accounting社会会计social accounting高级会计senior accountant铁路会计railway accounting管理会计management accounting国际会计international accounting预算会计government and nonoperating organization accounting财务会计financial accounting企业会计business accounting应收帐款文员Accounts Receivable Clerk代理商，经纪人接受应收帐款做为短期借贷担保的人或公司A person or firm that accepts accounts receivable as securit y for short - term loans.应收账款account receivable当旅馆女老板来收账时，发觉旅客已乘黑夜溜走了。
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factor price 要素价格；生产要素价格
factor system 因素计算法
factoring company 代理融通公司；代理收帐公司
facultative reinsurance business 临时再保险业务
Faculty of Actuaries of Scotland 苏格兰精算师学院
Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕
Finance Committee of the Legislative Council 立法会财务委员会
finance company 财务公司
Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕
fiduciary capacity 受信人身分
fiduciary duty 受信责任
fiduciary issue 信用发行
fiduciary loan 信用放款；信用贷款
field audit 实地审查〔税务〕
Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕
financial provision 财政拨款
financial prudence 审慎理财
financial requirement 财政需求；资金需要
financial resources 财政资源
Financial Resources Rules： Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》
financial performance 财政状况；财政业绩
financial planning 财政计划；财务规划
financial planning guideline 财政计划准则
financial position 财政状况；财务状况；经济状况
financial pressure 财务压力
Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕
Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕
Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕
financial adjustment 财政调整
financial administration 财政管理；财务管理
financial adviser 财务顾问
Financial and Accounting Regulations 《财务及会计规例》
Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会
fair dealing 公平交易
fair market value 公平市值
fair return 合理利润；合理收益
fall back 回落
false accounting 伪造帐目
false claim of business expenses 虚报营业开支
false entry 虚假记项
financial consultancy service 财务顾问服务
financial contract 财务合约
financial control 财务管理；财务控制；财政规控
financial derivative 金融衍生工具
financial derivative product 金融衍生产品
false market 假市
family income 家庭收入
family living expenses 家庭生活开支
family-owned company 家族公司
Far East Exchange 远东交易所
Far Eastern Economic Review 《远东经济评论》
Far Eastern Relief Fund 远东赈济基金
fast market 快市；速动市场
fast trading 交投畅旺
favourable balance 顺差
favourable balance of trade 贸易顺差
Federal funds [United States] 联邦基金〔美国〕
financial return 财政收益
Financial Secretary 财政司司长
Financial Secretary Incorporated [FSI] 财政司法团
Financial Secretary Incorporated Suspense Account 财政司法团暂记帐
Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕
finance lease 融资租赁
finance sectorial index 金融分类指数
finance sub-index 金融分类指数
Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕
financial journalist 财经新闻工作者
financial liberalization 金融市场自由化
financial loss 财政损失
financial management 财务管理
financial management and budgeting system 财务管理及预算系统
Federal funds rate 联邦基金利率
Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕
Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕
field audit staff 实地审计人员；实地核数人员
final account 决算帐户；最后结算
final and conclusive assessment 最终及决定性的评税
final assessment 最后评税
final consumption expenditure 最终消费开支
financial appraisalቤተ መጻሕፍቲ ባይዱ财政评估
financial arrangement 财政安排；财务安排
financial assets 金融资产
financial assistance 经济援助；财政资助
financial auditing 财务审计
financial capacity 经济能力
final settlement 最终结算
final settlement price 最终结算价格
final statement 决算表
final tax 最后税款
finance 财务；融资
Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕
financial discipline 财政纪律；财务约束
financial disclosure 财务资料披露
financial disclosure rules 财务资料披露规则
financial exposure 财务风险
financial futures 金融期货
financial guideline 财政准则
financial market 金融市场
financial model 财政模式
Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕
financial objective 财政目标
financial obligation 财政承担；债务
fees and charges 费用及收费
fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益
fellow subsidiary 同集团附属公司
Fidelity Fund 互保基金
fiduciary 受信人；受托人
financial implication 财政影响；财政负担；财政承担
financial information system 财务资料系统
financial infrastructure 金融基础建设；金融基础设施
Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕
Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会
Federation of Share Registrars 证券登记公司总会