常用财务词汇
财务专业词汇
财务专业词汇一、财务基础词汇1. 资产（Assets）：指企业拥有并可以用于创造经济利益的资源或权益。
2. 负债（Liabilities）：指企业所欠他人的经济利益或对外债权的权益。
3. 所有者权益（Owner's Equity）：指企业内部所有者对于企业净资产的权益。
4. 成本（Cost）：指企业在生产或获取商品、提供劳务过程中所发生的原始支出。
5. 收入（Revenue）：指企业在正常经营活动中所获得的经济利益。
6. 支出（Expenses）：指企业在正常经营活动中为获取收入所发生的经济利益的减少。
7. 利润（Profit）：指企业在一定时期内通过正常经营活动所获得的净收入。
8. 财务报表（Financial Statements）：指企业为反映财务状况、经营成果和现金流量等信息而编制的报表。
二、资产类词汇1. 流动资产（Current Assets）：指企业在一年内或经营周期内能够变现或消耗的资产。
2. 非流动资产（Non-current Assets）：指企业一年内或经营周期内无法变现或消耗的资产。
3. 现金（Cash）：指企业手中持有的货币资金以及转换成货币资金的非货币性资产。
4. 存货（Inventory）：指企业为销售过程准备的为争取销售而购买或生产的商品。
5. 应收账款（Accounts Receivable）：指企业向其他方当期销售商品或提供劳务而尚未收回的款项。
三、负债类词汇1. 流动负债（Current Liabilities）：指企业在一年内或经营周期内到期偿还的债务。
2. 非流动负债（Non-current Liabilities）：指企业一年内或经营周期内不会到期偿还的债务。
3. 负债总额（Total Liabilities）：指企业所有负债的总计金额。
4. 应付账款（Accounts Payable）：指企业从其他方当期购买商品或接受劳务而尚未支付的款项。
5. 长期借款（Long-term Loans）：指企业从金融机构或其他方借款的长期负债。
财务英语词汇
财政英语词汇A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上工程支出；经常预算支出above-the-line receipt 线上工程收入；经常预算收入ABSA Asia Limited 南非联合亚洲absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准那么数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财政acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；贷款accommodation bill 通融单据；空头单据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财富陈述account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财政报表account title 帐户名称；会计科目accountant's report 会计师陈述Accountant's Report Rules 会计师陈述规那么accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 会计安排accounting basis 会计根底accounting by Official Receiver 破产办理署署长呈交的帐目Accounting Circular 会计布告accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 持久个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 消费物价指数年报annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 周年报表规那么annual review of consumer prices 每年消费物价回忆annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks银行、接受存款公司及外地银行驻港代表处事处按年统计查询拜访annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀办法anti-inflationary stance 反通货膨胀立场apparent deficit 外表赤字apparent financial solvency 外表偿债能力apparent partner 外表合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents申请免除清盘人职务及消灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 分摊法令〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可不雅增长appreciable increase 可不雅增长appreciable impact 显着影响appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款方法approved assets 核准资产bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处置纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国〔亚洲〕银行Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行效劳费bank statement 银行结单Bank, The [magazine] 银行家杂志bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行单据交换所；银行单据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The Banking Development Division [Hong Kong Monetary Authority]一九八六年银行业〔行为守那么〕指引银行业拓展处〔香港金融办理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在不变因素；内在不变办法bulk buying 大宗采购；多量购置bulk transfer 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 market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管处事处buoy up 上升buoyant 活泼；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活泼bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 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 day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 便利商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货交易所〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监督办理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港联合交易所〕China Economic News 中国经济新闻China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财政Cho Hung Finance Limited 朝兴金融Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财政Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财政〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]结算规那么〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财政委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 帮助那么例Code of Banking Practice 银行营运守那么Code of Best Practice [Stock Exchange of Hong Kong Limited]最正确应用守那么〔香港联合交易所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 操守准那么规例〔香港联合交易所〕；操守准那么〔香港期货交易所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财富类别claw-back 递减率clearance cost 清拆成本clearing 结算；单据交换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；单据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 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 of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格不变close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 裁缝税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代办署理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 鼎新underwriting 包销merge 合并portfolio 资产组合unit trust 单元投资信托arbitrage 套汇capital adequacy ratio 成本充沛率derivative 金融衍生东西maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定筹办金excess reserve 超额筹办金monetary base 货币｛畅通｝根底open market operations 公开市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益第三章香港银行业监管-成本充沛率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务工程collateral 典质claims 债权denominate 面值residual maturity 残剩期限mortgage 住房典质arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不成裁撤rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财政IBU International Finance Limited IBU国际财政Idle fund 游资；闲置资金Illegal consideration 违法代价Illegal loan 不合法贷款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资方案Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 进口需求Import deposit scheme 进口包管金方案Import duty 进口税Import price 进口价格Import surcharge 进口附加税；进口附加费Imported inflation 进口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金帐户；定额备用金帐户Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不妥投资Imputed cost 推算成本；设算成本Imputed price 估算价格In absolute cash terms 按绝对现金数值In absolute terms 按绝对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单元In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；当时有利价；资金充裕In value terms 按价值计算Inactive warrant 不活泼认股权证Inchoate instrument 不完整的单据Inchroy Credit Corporation Limited 英利信用财政Incidence of taxation 纳税承担Incidental expenses 杂项开支Incidental outlay 附带开支Income 入息；收入；收益Income after deductions 扣除后入息实额Income and expenditure account 出入帐；出入结算表；出入表Income approach 入息计算法Income band 入息组别Income chargeable to salaries tax 应课薪俸税的入息Income collected in advance 预收收益Income derived beneficially 所得并享有实益的入息Income distribution 入息分配；收入分配；收益分配Income from employment 受雇的收入Income group 入息组别Income level 入息程度Income limit 入息限额Income payment 收益付款Income spectrum 入息组别Income statement 入息表；收入表；收益表Income tax 入息税；所得税Income tax authority 入息税主管当局Income threshold 入息限额Incomplete return 未填妥的报税表Inconvertible currency 不克不及自由兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权承担Incumbrancer 产权承担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿包管Indemnity clause 弥偿损掉条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均地盘价值指数Index of Company Names 公司名称索引Index of industrial production 工业出产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 单独经营商号Individual consumption 个人消费Individual investment adviser 个人投资参谋Individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 按照通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际出入差额的变更Inflow of capital 成本流入；资金流入。
最全财务英语词汇
常用财务英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation *** 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公然(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证以指全球预托收(GDR)欧洲预托收据(EDR)国际预托收据(IDR)ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市Age dependency (ratio) 年龄抚养比率AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm’s length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家同盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保证券（简称“ABS”）Asset Management 资产治理Asset swap 资产掉期；资产互换Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所At-the-money 平价Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所B Back-door listing 借壳上市Back-end load 撤离费；后收用度Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bills department 押汇部Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买进的一个价格。
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。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
财务英语词汇
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。
常用财务词汇大全
名词
1 留存收益
2 盈余公积金
3 未分配利润
4
利润分配顺 序
5
红利
6 或有负债
7 其他应收款 8 其他应付款
解释
公司在经营过程中所创造的，但由于公司经营发展的需要或法定的原因等，没有分配给所有者而留存 在公司的盈利。留存收益是指企业从历年实现的利润中提取或留存于企业的内部积累，它来源于企业 的生产经营活动所实现的净利润，包括企业的盈余公积金和未分配利润两个部分，其中盈余公积金是 有特定用途的累积盈余，未分配利润是没有指定用途的累积盈余。 1 法定公积金按照净利润（减弥补以前年度亏损）的10%提取（非公司制企业也可按照超过10%的比 例提取），法定公积金累计额已达注册资本的50%时可以不再提取。 2 任意盈余公积主要是公司制企业按照股东会的决议提取，其他企业也可根据需要提取任意盈余公积 。 企业实现的净利润经过弥补亏损、提取盈余公积和向投资者分配利润后留存在企业的、历年结存的利 润。是企业所有者权益的组成部分。
企业在商品交易业务以外发生的应付和暂收款项。指企业除应付票据、应付账款、应付工资、应付利 润等以外的应付、暂收其他位或个人的款项。
提取法定公积金→提取任意公积金→分配投资者 上市公司在进行利润分配时，分配给股东的利润。一般是每10股，派发XX元，股东在获得时，还要 扣掉上交税额。 普指通 过股去股的东交所易得或到事的项超形过成股的息潜部在分义的务利，润其， 存称 在为 须红 通利 过。未来不确定事项的发生或不发生予以证实; 或过 去的交易或事项形成的现时义务，履行该义务不是很可能导致经济利益流出企业或该义务的金额不能 可靠地计量。 或有负债只是一种潜在的债务，并不是企业目前真正的负债。 是企业应收款项的另一重要组成部分，是企业除应收票据、应收账款和预付账款以外的各种应收暂付 款项。 通常包括暂付款，是指企业在商品交易业务以外发生的各种应收、暂付款项。
财务词汇大全
ACCA700词汇A (1)ABC 作业基础成本计算(2)absorbed overhead 已汲取制造花费(3)absorption costing 汲取成本计算(4)account 帐户 ,报表 (5)accounting postulate 会计假定(6)accounting series release 会计公告文件(7)accounting valuation 会计计价 (8)account sale 承销清单(9)accountability concept 经营责任观点(10)accountancy 会计职业 (11)accountant 会计师(12)accounting 会计 (13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册 (16) Accounting period 会计时期 (17) Accounting policies 会计目标 (18) Accounting rate of return 会计酬劳率(19) Accounting reference date 会计参照日 (20) accounting reference period 会计参照时期(21) Accrual concept 应计观点(22) Accrual expenses 应计花费(23) Acid test ration 速动比率 (酸性测试比率 ) (24) Acquisition 购置(25) Acquisition accounting 收买会计 (26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知 (30) Amortization 摊销(31) Analytical review 剖析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 查验成本 (35) Appropriation account 盈余分派帐户 (36) Articles of association 公司章程细则(37) Assets 财产 (38) Assets cover 财产保障 (39) Asset value per share 每股财产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润 (43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则 (46) Authorized share capital 额定股本 (47) Available hours 可用小时(48) Avoidable costs 可防止成本B (49)Back-to -back loan 易币贷款 (50) Back flush accounting 倒退成本计算 (51) Bad debts 坏帐 (52) Bad debts ratio 坏帐比率 (53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调理表(56) Bank statement 银行对帐单(57) Bankruptcy 破产 (58) Basis of apportionment 分摊基础(59) Batch 批量 (60) Batch costing 分批成本计算(61) B eta factor( 市场 )风险要素 (62) Bill 帐单 (63) Bill of exchange 汇票 (64) Bill of landing 提单 (65) Bill of materials 用料估计单(66) Bill payable 对付单据(67) Bill receivable 应收单据(68) Bin card 存货记录卡(69) Bonus 盈余 (70) book -keeping 薄记(71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点(74) breaking-down time 复位时间 (75) Budget 估算 (76) Budget center 估算中心 (77)Budget cost allowance 估算成本折让 (78) Budget manual 估算手册 (79) Budget period 估算时期(80) Budgetary control 估算控制(81) Budgeted capacity 估算生产能力(82) Burden 制造花费 (83) Business center 经营中心(84) Business entity 营业个体 (85) Business unit 经营单位 (86) Buy-out management 管理性购置产权(87) By-product 副产品C (88)called-up share capital 催缴股本 (89) Capacity 生产能力(90) Capacity ratios 生产能力比率 (91) Capital 资本 (92) Capital assets pricing model 资本财产计价模式(93) Capital commitment 承偌资本 (94) Capital employed 已运用的资本(95) Capital expenditure 资本支出 (96) Capital expenditure authorization 资本支出批准 (97) Capital expenditure control 资本支出控制 (98) Capital expenditure proposal 资本支出申请 (99) Capital funding planning 资本基金筹集计划(100) capital gain 资本利润(101) capital investment appraisal 资本投资评估(102) capital maintenance资本保全(103) capital resource planning 资本资源计划(104) capital surplus资本盈余(105) capital turnover资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户 (109) cash book 现金帐薄 (110) cash cow 金牛产品 (111) cashflow 现金流量 (112) cash discounted 现金贴现 (113) cash flow budget 现金流量估算(114) cash flow statement现金流量表(115) cash ledger 现金分类帐(116) cash limit现金限额 (117)CCA 现时成本会计(118) center 中心 (119) changeover time 更改时间(120) chartered entity 特许经济个体(121) cherub 支票 (122) cherub register 支票登记薄(123) coin analysis 零钱分类 (124) classification 分类 (125) clock card 工时卡(126) code 代码(127) commitment accounting 承偌确认会计(128) common cost 共同成本 (129) company limited by guarantee 有限担保责任公司 (130) company l imited shares 股份有限公司(131) competitive position 竞争能力情况(132) concept 观点(133) conglomerate 跨行业公司(134)consistency concept 一致性概念 (135) consolidated accounts 合并报表 (136) consolidation accounting 归并会计 (137) consortium 财团 (138) contingency plan 应急计划(139) contingent liabilities或有欠债(140) continuous operation连续生产(141) contra抵消(142) contract cost合同成本(143) contract costing合同成本计算(144) contribution贡献毛益(145) contribution venture 贡献中心 (146) contribution chart 贡献图 (147) contributionper unit of limiting factor ration 单位限制要素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制(150) control account 控制帐户(151) control limits 控制限度 (152) controllability concept 可控制观点(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可变换为股票的贷款(156) corporate appraisal 公司评估 (157) corporate planning 公司计划 (158)corporate social reporting 公司社会报告(159) corporation 股份公司 (160)cost 成本 (161)cost account 成本帐户 (162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整 (166)cost allocation 成安分派(167)cost apportionment 成安分摊(168)cost attribution 成本归属 (169)cost audit 成本审计(170)cost behaviour 成天性态 (171)cost benefit analysis 成本效益剖析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 符合成本 (176)cost of goods sold 销货成本 (177)cost of non -conformance 非相符成本 (178) cost of sales 销售成本(179) cost reduction 成本降低 (180) cost structure 成本构造(181) cost unit 成本单位(182) cost-volume -profit analysis(CVP) 本量利剖析(183) costing 成本计算(184)CPP 现时购置力会计(185) credit note 贷项通知 (186) credit report 信贷报告书 (187) creditor 债权人 (188) creditor days ratio 对付帐款天数率(189) creditors ledger 对付帐款分类帐(190) critical event 重点事项(191) critical path 重点路线(192) cumulative preference shares 积累优先股(193) current account 来往帐户 (194) current asset 流动财产(195) current cost accounting 现时成本会计(196) current liabilities 流动欠债(197) current purchasing power accounting 现时购置力会计(198) current ration 流动比率(199) cut -off 截止(200)CVP 本量利剖析(201) cycle time 周转时间D (202)debenture 债券 (203) debit note 借项通知(204) debit capacity 举债能力(205) debt ratio 债务比率(206) debtor 债务人 (207) debtor days ratio 应收帐款天数率(208) debtors 应收款 (209) debtors ledger 应收帐款分类帐(210) debtor ’ age analysis 应收帐款帐龄剖析(211) decision driven costs 决议连动成本(212) decision tree 决议树 (213) defects次品 (214) deferred expenditure 递延支出(215) d eferred shares 递延股份(216) deferred taxation 递延税款 (217) delivery note 交货单 (218) departmental accounts 部门报表(219) departmental budget 部门估算 (220) depreciation 折旧 (221) dispatch note 发运单(222) development cost 开发成本(223) differential cost 差异成本 (224) direct hours yield 直接工时产出率(225) direct labor cost-standard 标准直接人工成本 (226) direct labor efficiency -variance 直接人工效率差异(227) direct labor rate — variance 直接人工费率差异(228) direct labor total -variance 直接人工总差异 (229) direct material mix -variance 直接资料构造差异(230) direct price-variance 直接资料价钱差异(231) direct material total -variance直接资料总差异(232) direct materials usage-variance 直接资料用量差异(233) direct materials yield -variance 直接资料产出率差异(234) direct cost 直接成本 (235) direct debit 直接借项 (236) direct hours yield 直接小时产出率(237) direct labor cost percentage rate 直接人工成本百分比 (238) direct labor hour rate 直接人工小时率 (239) directs on indirect work间接工作事项上的工时(240) discount rate 贴现率 (241) discounted cash flow 现金流量贴现(242) discretionary cost 酌量成本 (243) distribution cost 摊销成本(244) diversions 移用(245) diverted hours 移用小时 (246) diverted hour ’s ratio 移用工时比率(247) dividend 股利(248) dividend cover 股利产出率 (249) dividend per share 每股股利(250) dog 疲软产品(251) double entry accounting 复式会计(252) double -entry book-keeping 复式薄记(253) doubtful debts 可疑债务 (254) down time 歇工时间(255) dynamic programming 动向规划E (256)earning per share 每股盈余(257) earning ratio 市盈率(258) economic order quantity(EOQ) 经济订购批量 (259) efficient market hypothesis 有效市场假定(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 经济个体(262) environmental audit 环境审计 (263) environmental impact assessment 环境影响评价(264)EOQ 经济订购批量 (265) equity 权益 (266)equity method of accounting 权益法会计计算(267)equity share capital 权益股本 (268)equivalent units 当量 (269)event 事项(270)exceptional items 例外事项 (271)expected value 期望值 (272)expenditure 支出(273)expenses 花费 (274)external audit 外面审计(275)external failure cost 外面损失成本(276)extraordinary items 特别事项F (277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值(280)feedback 反应 (281)FIFO先近先出法(282)final accounts 年关报表 (283)finance lease 融资租借 (284)financial accounting 财务会计(285)financial accounts calendar adjustment 财务报表的日历时间调整(286)financial management 财务管理(287)financial planning 财务计划(288)financial statement 财务报表(289)finished goods 达成品(290)fixed asset 固定财产(291)fixed overhead 固定制造花费(292)fixed asset turnover 固定财产周转率(293)fixed assets register 固定资产登记薄(294)fixed cost 固定成本(295)flexed budget 改动限额预算(296)flexible budget 弹性估算(297)float time 浮动时间(298)floating charge 流动抵押(299)flow of funds statement 资本流量表(300)forecasting 展望(301)founder ’s shares倡始人股份 (302)full capacity 满负荷生产能力(303)function costing 职能成本计算(304)functional budget 职能估算 (305)fund accounting 基金会计 (306)fundamental accounting concept 基础会计观点 (307)fungible assets 可交换财产(308)futuristic planning 远景计划G (309)gap analysis 间距分析(310)gearing 举债经营比率 ( 杠杆 ) (311)goal congruence 目标一致性(312)going concern concept 连续经营观点(313)goods received note 商品收讫单(314)goodwill 商誉(315)gross dividend yield 总股息产出率(316)gross margin 总边际(317)gross profit 毛利润(318)gross profit percentage 毛利润百分比(319)group 公司公司(320)group accounts 公司报表H (312)high -geared 高联合杠杆 (比率 ) (313)hire purchase 租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的酬劳率I (318)ideal standard 理想标准I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间I (321)impersonal accounts 非记名帐户I (322)imprest system 定额备用制度I (323)income and expenditure account 利润和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本I (326)incremental yield 增量产出率I (327)indirect cost 间接成本I (328)indirecthours 间接小时I (329)insolvency 无力偿付I (330)intangible asset 无形财产I (331)integrated accounts 综合报表I (332)interdependency concept 关系性观点I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计I (336)internal check 内部管制I (337)internal control system 内部控制系统I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含酬劳率I (340)inventory 存货I (341)investment 投资I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已刊行股本J (345)job 定单J (346)job card 工作卡J (347)job costing 工作成本计算J (348)job sheet 工作单J (349)joint cost 联合成本J (350)joint products 联产品J (351)joint stock company 股份公司J (352)joint venture 合资经营J (353)journal 日志帐J (354)just -in-time(JIT) 合时制度J (355)jusy-in-time production 合时生产J (356)just-in-time purchasing 合时购置K (357)key factor 重点要素L (358)labour 人工(359)labour transfer note 人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book 定单均匀周期(363)letterof credit 信誉证(364)leverage 举债经营比率(365)liabilities 欠债(366)life cycle costing 寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limiting factor 限制要素(370)line -item budget 明细支出估算(371)liner programming 线性规划(372)liquid assets 变现财产L (373)liquidation 清算(374)liquidity ratios 易变现比率(375)loan 贷款(376)loan capital 借入资本(377)long range palnning 长久计划(378)lost time record 浪费时间记录(379)low geared 低联合杠杆( 比率 ) (380)lower of cost or net realizable value concept 成本或可变净价孰低观点M (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理睬计指导目标(387)management audit 管理审计(388)management buy-out 管理性购买产权(389)management by exception 例外管理原则(390)margin 边沿(391)margin of safety ration 安全边沿比率(392)margin cost 边际成本(393)margin costing 边际成本计算(394)mark -down 降低标价(395)mark -up 提升标价(396)market risk premium 市场分险赔偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比观点(400)materiality concept 重要性概念(401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司建立细则(405)merger 吞并(406)merger accounting 吞并会计(407)minority interest 少量股权(408)mixed cost 混淆成本N (409)net assets 净财产(410)net book value 净帐面价值N (411)net liquid funds 净可变现资本N (412)net margin 净边沿N (413)net present value(NPV) 净现值N (414)net profit 净利润N (415)net realizable value 可变现净值N (416)net worth 财产净值N (417)network analysis 网络剖析N (418)noise 干捞N (419)nominal account 名义帐户N (420)nominal share capital 名义股本N (421)nominal holding 代理拥有股份N (422)non -adjusting events 非调整事项N (423)non -financial performance measurement 非财务业绩计量N (424)non -intergratedaccounts 非综合报表N (425)non -liner programming 非线性规划N (426)non -voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈腐O (432)off balance sheet finance 财产欠债表外筹资O (433)offer for sale 标价销售O (434)operating budget 经营估算O (435)operating lease 经营租借O (436)operating statement 营业报表O (437)operation time 操作时间O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划O (441)opportunity cost 时机成本O (442)order 定单O (443)ordinary shares 一般股O (444)out -of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造花费O (447)overhead absorption rate 制造花费分派率O (448)overhead cost 制造花费O (449)overtrading 超出营业资本的经营Ppaid cheque 已付支票(451)paid -up share capital 认定股本parent company 母公司(453)pareto distribution 帕累托散布participating preference shares 参加优先股(455)partnership 合伙payable ledger 对付款项帐户(457)payback 回收期payments and receipts account 收入和支出报表(459)payments withheld 保留款额(460)payroll 工资单(461)payroll analysis 工资分析(462)percentage profit on turnover 利润对营业额比率(463)period cost 时期成本(464)perpetual inventory 永续盘存(465)personal account 记名帐户PEPT 项目评审法(467)petty cash account 备用金帐户petty cash voucher 备用金凭据(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限planning period 计划时期(473)policy cost 政策成本position audit 状况审计(475)post balance sheet events 资产负债表编后事项(476)practical capacity 实际生产能力(477)pre -acquisition losses 购置前损失(478)pre -acquisition profits 购置前利润(479)preference shares 优先股(480)preference creditors 优先债权人(481)preferred creditors 优先债权人(482)prepayments 预支款项(483)present value 现值prevention cost 预防成本(485)price ratio 市盈率prime cost 主要成本(487)prime entry -books of 原始分录登记薄principal budget factor 主要估算要素(489)prior charge capital 优先股(490)prior year adjustments 以前年度调整(491)priority base budgeting 优先顺序体制的预算(492)private company 个人公司(493)pro -forma invoice 预开发票problem child 问号产品(495)process costing 分步成本计算process time 加工时间(497)product cost 产品成本Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio 生家产务量比率(502)profit center 利润中心(503)profit per employee 每员工利润profit retained for the year 年度利润保存(505)profit to turnover ratio 利润对营业额比率(506)profit -volume graph 利量图(507)profitability index 盈利指数(508)programming 规划(509)project evaluation and review technique 项目评审法(510)projection 估计(511)promissory note 本票prospectus募债说明书(513)provisions for liabilities and charges 偿债和花费准备(514)prudent concept稳重性观点(515)public company公然公司purchase order 订购单(517)purchase requisition请购单(518)purchase ledger采买帐户Q(519)quality related costs质量有关成本(520)queuing time排队时间(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原资料(525)receipts and payments account 收入和支付报表(526)receivable ledger 应收款项帐户(527)redeemable shares 可赎回股份(528)redemption 赎回 (529)registered share capital 注册资本 (530)rejects 废品 R (531)relevancy concept 有关性观点(532)relevant costs 有关成本 (533)relevant range 有关范围(534)reliability concept 靠谱性观点(535)replacement price 重置价钱 (536)report 报表(537)reporting 报告(538)research cost, applied 应用性研究成本 (539)research cost, pure or basic 理论或基础研究成本(540)reserves 保存利润(541)residual income 节余利润(542)responsibility center 责任中心(543)retention money 保留款额(544)return on capital employed 运用资本报酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 利润支出(549)revenue investment 收入性投资(550)right issue 认股权刊行(551)rolling budget 滚动估算 R (552)rolling forecast 转动展望S (553)sales ledger 销售分类帐S (554)sales order 销售定单S (555)sales per employee 每员工销售额 S (556)scrap 废料 S (557)scrip issue 红股刊行 S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 S (560)selling cost 销售成本 S (561)semi -fixed cost 半固定成本S (562)semi-variable cost 半改动成本S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心S (565)service costing 服务成本计算 S (566)set-up time 安装时间(567)shadow prices 影子价钱 S (568)share 股票 S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium 股票溢价S (572)sight draft 即期汇票 S (573)single-entry book -keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间 S (576)social responsibility cost 社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement 资本根源和运用表S (579)special order costing 特别定单成本计算S (580)staff costs 员工成本S (581)standard 标准 S (582)standard accounting practice 标准会计实务S (583)standard cost 标准成本S (584)standard costing 标准成本计算S (585)standard direct labour cost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟S (588)standard performace -labour 标准人工业绩S (589)standard time 标准时间S (590)standard order 常常性定单 S (591)statement of account 营业帐单S (592)statement of affairs 财务情况表S (593)statutory body 法定实体 S (594)stock 存货 S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 清点存货 S (598)stores requisition 领料申请单S (599)strategic business unit 战略性经营单位S (600)strategic management accounting 战略管理会计 S (601)strategic planning 战略计划S (602)strategy 战略S (603)subjective classification 主体分类S (604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本 S (607)supply estimate 预算估计 S (608)supply expenditure 估算支出S (609)suspense account 暂记帐户 S (610)SWOT analysis 优点和缺点 ,时机和威迫剖析S (611)system 制度 ,系统T (612)tactical planning 策略计划 T (613)tactics 策略T (614)take -over 接收 T (615)tangible asset 有形财产 T (616)tangible fixed asset statement 有形固定财产表T (617)target cost 目标成本 T (618)terotechnology 设施综合工程学T (619)throughput accounting 生产量会计T(620)time 时间 T (621)time sheet 时间记录表T (622)total assets 总财产 T (623)total quality management 全面质量管理T (624)total stocks 存货总计T (625)trade creditors 购货客户 (应付帐款 ) T (626)trade debtors 销货客户 (应收帐款 ) T (627)trading profit and loss account 营业损益表 T (628)transfer price 转让价钱 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算均衡表 T (632)turnover 营业额U (633)uncalled share capital 未催缴股本 U (634)under capitalization 不足资本化 U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (636)uniform accounting 一致会计U (637)uniform costing 一致成本计算 U (638)unissued share capital 未刊行股本V (639)value 价值 V (640)value added 增值 V (641)value analysis 价值剖析 V (642)value for money audit 经济效益审计 V (643)variable cost 改动成本 V (644)variable cost of sales 销售的改动成本V (645)variance 差异 V (646)variance accounting 差异会计V (647)variance administrative cost 行政管理花费差异V (648)variance analysis 差异剖析V (649)variance budget 估算差异V (650)variance direct labour efficiency 直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接资料构造差异V (654)variance direct materials price 直接资料价钱差异 V (655)variance direct materials total 直接资料总差异V (656)variance directmaterial usage 直接资料用量差异V (657)variance direct material yield 直接资料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造花费耗费差异V (659)variance fixed production overhead total 固定生产性制造花费总差异V (660)variance fixed production overhead volume 固定生产性制造花费业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 营销成本差异V (664)variance operational 经营差异 V (665)variance operational price 经营价钱差异V (666)variance operation usage 经营用量差异 V (667)variance planning 计划差异 V (668)variance planning price 计划价钱差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准订正差异V (674)variance sales mix contribution 销售贡献毛益差异 V (675)variance sales mix profit 销售构造利润差异V (676)variance sales quantitycontribution 销售数目贡献毛益差异V (677)variance sales quanity profit 销售数目利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异 V (680)variance sales volume profit 销售业务量利润差异 V(681)variance selling price 销售价格差异V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency 改动生产性制造花费效率差异V (684)variance variable production overhead expenditure 改动生产性制造花费耗费差异V (685)variance variable production overhead total 改动生产性制造花费总差异V (686)virement 估算流用 V (687)vote 表决 V (688)voucher 凭据W(689)waiting time等待时间waste 废品 (料 )wasting asset 递耗费产weighted average cost of capital资本的加权均匀成本weighted average price加权均匀价钱with resource有追索权without recourse无追索权working capital运营资本(697)write -down减值Z(698)zero base budgeting零基估算zero coupon bond无息债券(700)score 破产展望计分法。
财务英语 常用单词
1. 会计常用词汇accountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2．部门的称谓市场部Marketing销售部Sales Department （宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service 客服员CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply 产品调度员P S Planner3. 人员的称谓助理Assistant 秘书secretary前台接待小姐Receptionist文员clerk 会计文员为Accounting Clerk主任supervisor经理Manager总经理GM General Manager总监Director 总会计师Finance Controller高级Senior 高级经理为Senior Manager一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计常用词入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost服务台常用词汇management 经营、管理market price 市价cashier's desk 兑换处coin 硬币accounting desk 帐务处checkout time 退房时间voucher 证件price list 价目表check, cheque 支票sign (动)签字interest 利息form 表格reservation 预订reception desk 接待处tip 小费reservation desk 预订处luggage office 行李房…per thousand 千分之…spare (形)多余的postpone (动)延期cancel (动)取消trxdyeller's cheque 旅行支票pay (动)付款fill (动)填写administration 管理、经营note 纸币registration desk 入宿登记处lobby 前厅luggage rack 行李架visit card 名片identification card 身份证rate of exchange 兑换率conversion rate 换算率charge (动)收费bill 帐单change money 换钱procedure 手续、程序information desk 问询处luggage label 行李标签overbooking 超额订房…per cent 百分之…reasonable (形)合理的cash (动)兑换keep (动)保留、保存bank draft 汇票accept (动)接受procedure fee 手续费fill in the form 填表。
经济与财务英语词汇大全
经济与财务英语词汇大全一、宏观经济词汇1. Gross Domestic Product (GDP)：国内生产总值GDP measures the value of all final goods and services produced within a country during a specific period of time.2. Inflation：通货膨胀Inflation refers to the sustained increase in the general price level of goods and services over a period of time. It is often measured by the Consumer Price Index (CPI).3. Monetary Policy：货币政策Monetary policy refers to the actions taken by a central bank to influence the availability and cost of money and credit in the economy, usually through changes in interest rates or the money supply.4. Fiscal Policy：财政政策Fiscal policy refers to the use of government spending and taxation to influence the overall economy. It can be expansionary (increasing spending and/or reducing taxes) or contractionary (reducing spending and/or increasing taxes) depending on the economic conditions.5. Unemployment Rate：失业率Unemployment rate is the percentage of the labor force that is unemployed and actively seeking employment.6. Exchange Rate：汇率Exchange rate refers to the rate at which one currency can be exchanged for another. It is determined by the foreign exchange market and influenced by factors such as interest rates, inflation, and market sentiment.二、财务管理词汇1. Balance Sheet：资产负债表Balance sheet is a financial statement that shows the company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement：利润表Income statement is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement：现金流量表Cash flow statement is a financial statement that shows the changes in a company's cash and cash equivalents over a specific period of time.4. Return on Investment (ROI)：投资回报率ROI measures the profitability of an investment by comparing the gain or loss generated relative to the cost of the investment.5. Earnings per Share (EPS)：每股收益EPS is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock.6. Dividend：股息Dividend refers to the distribution of a portion of a company's profits to its shareholders. It can be paid in the form of cash or additional shares of stock.三、市场与投资词汇1. Stock Market：股票市场Stock market is a market where shares of publicly traded companies are bought and sold.2. Bull Market：牛市Bull market refers to a market with rising prices and investor optimism.3. Bear Market：熊市Bear market refers to a market with falling prices and investor pessimism.4. Portfolio：投资组合Portfolio refers to a collection of investments, such as stocks, bonds, and mutual funds, held by an individual or institution.5. Diversification：多元化投资Diversification is a risk management strategy that involves spreading investments across different asset classes and sectors to reduce exposure to any single investment.6. Initial Public Offering (IPO)：首次公开募股IPO refers to the process by which a private company becomes a publicly traded company by offering its shares to the public for the first time.四、国际贸易词汇1. Free Trade：自由贸易Free trade refers to the unrestricted flow of goods and services between countries without tariffs, quotas, or other barriers.2. Import：进口Import refers to the purchase of goods and services from foreign countries for domestic consumption.3. Export：出口Export refers to the sale of goods and services to foreign countries.4. Trade Deficit：贸易逆差Trade deficit occurs when a country's imports exceed its exports, resulting in a negative balance of trade.5. Tariff：关税Tariff is a tax imposed on imported goods and services to protect domestic industries or generate government revenue.6. World Trade Organization (WTO)：世界贸易组织WTO is an international organization that deals with the global rules of trade between nations, aiming to ensure smooth and predictable trade flows.以上是一些经济与财务方面的英语词汇，涵盖了宏观经济、财务管理、市场与投资以及国际贸易等领域。
会计100个经典术语
会计100个经典术语1. 资产(Assets)：企业拥有的资源，包括现金、应收账款、固定资产等。
2. 负债 (Liabilities)：企业所欠的债务，包括应付账款、贷款等。
3. 所有者权益 (Owner's equity)：企业所有者对企业的投资，等于资产减去负债。
4. 收入 (Revenue)：企业从销售产品或提供服务中获得的金钱。
5. 成本 (Cost)：企业从生产产品或提供服务中发生的费用。
6. 费用 (Expense)：企业在日常运营中发生的费用，如租金、工资等。
7. 利润 (Profit)：企业收入减去成本和费用后的剩余金额。
8. 财务报表(Financial statements)：反映企业财务状况和经营业绩的报告，包括资产负债表、利润表、现金流量表等。
9. 会计准则(Accounting standards)：规范会计信息披露和报告的准则和原则。
10. 会计周期 (Accounting period)：用于编制财务报表的一段时间，通常为一年。
11. 会计师 (Accountant)：从事会计工作的专业人士。
12. 现金流量 (Cash flow)：企业现金流入和流出的量，用于评估企业的偿付能力。
13. 应收账款(Accounts receivable)：企业向客户出售产品或提供服务后未收到的款项。
14. 应付账款(Accounts payable)：企业购买商品或接受服务后尚未支付的款项。
15. 固定资产 (Fixed assets)：企业长期持有和使用的资产，如土地、建筑物、机器设备等。
16. 折旧 (Depreciation)：固定资产在使用过程中价值的减少。
17. 净利润 (Net profit)：企业收入减去成本、费用和税费后的剩余金额。
18. 资本 (Capital)：企业所有者投入企业的资金。
19. 市场价格 (Market value)：资产或负债的估计现值。
财务词汇及释义
财务词汇及释义
以下是 8 条财务词汇及释义：
1. 资产：资产就像是你拥有的宝贝呀！比如说你有一套房子，这就是你的资产嘛！就像小明，他名下的那辆车，那就是他的重要资产呀！咱得搞清楚自己有多少资产哦！
2. 负债：嘿呀，负债就是你欠别人的呗！就好比小红刷信用卡买了好多东西，欠银行的钱就是负债呀！咱可别让负债太多压得咱透不过气来哟！
3. 收入：哇塞，收入不就是钱哗哗地进咱口袋嘛！像小李努力工作，每月领的工资就是他的收入呀！有了足够的收入，生活才能美美的呀！
4. 支出：支出就是钱往外流呀！你去超市买东西花的钱就是支出嘛！小张每个月的水电费、房租，那都是支出咧！可得好好控制支出呀！
5. 利润：利润不就是赚的钱嘛！就好比一个小店，卖东西的钱减去成本，剩下的就是利润咯！要是没利润，那生意不就亏了嘛！
6. 成本：成本就是你为了得到某个东西花的钱呀！开个公司，买设备、发工资这些都是成本咧！不能不重视成本呀，不然怎么赚钱哟！
7. 预算：预算就跟计划差不多啦！你打算这个月花多少钱，那就是预算呗！王五制定了每月的预算，这样才不会乱花钱呀！
8. 理财：哎呀，理财就是让钱生钱呀！像赵六学习各种理财知识，让自己的钱变得越来越多，多棒呀！我们都得学会理财呀，这样才能让生活更美好嘛！
总之，懂了这些财务词汇，才能更好地管理自己的财务呀！。
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。
常用财务会计英语
常用财务会计英语在当今全球化的商业环境中，财务会计领域的英语应用越来越广泛。
无论是从事国际业务、与国外企业合作，还是阅读相关的专业文献，掌握常用的财务会计英语都至关重要。
首先，让我们来了解一些基础的财务会计术语。
“Accounting”就是“会计”的意思，而“Financial Accounting”则指的是“财务会计”。
“Assets”表示“资产”，包括有形资产（Tangible Assets）如房产、设备，以及无形资产（Intangible Assets）如专利、商标。
“Liabilities”是“负债”，例如贷款（Loans）、应付账款（Accounts Payable）等。
“Equity”指的是“所有者权益”，反映了企业所有者在企业资产中享有的经济利益。
在财务报表中，常见的词汇有“Balance Sheet”（资产负债表），它展示了企业在特定日期的财务状况，包括资产、负债和所有者权益。
“Income Statement”是“利润表”，用于反映企业在一定会计期间的经营成果。
“Cash Flow Statement”即“现金流量表”，体现了企业现金的流入和流出情况。
谈到会计核算，“Debit”（借方）和“Credit”（贷方）是两个关键概念。
在复式记账法中，每一笔交易都要同时记录在借方和贷方，以保持账户的平衡。
例如，购买办公用品，现金减少记在贷方，办公用品增加记在借方。
在成本核算方面，“Cost”表示“成本”，“Fixed Cost”是“固定成本”，如租金、设备折旧；“Variable Cost”则是“变动成本”，与产量或业务量直接相关，如原材料成本。
“Marginal Cost”是“边际成本”，指每增加一单位产品所增加的成本。
在财务分析中，“Ratio Analysis”（比率分析）是常用的方法。
“Profit Margin”（利润率）可以帮助我们了解企业的盈利能力，“Current Ratio”（流动比率）用于评估企业的短期偿债能力，“DebttoEquity Ratio”（负债权益比率）反映了企业的资本结构和长期偿债能力。
英语财务词汇
英语财务词汇一、财务报表相关词汇1. Balance Sheet（资产负债表）: A financial statementthat summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement（利润表）: Also known as the profit and loss statement, this financial statement shows acompany's revenues, expenses, and net income over a specific period of time.3. Cash Flow Statement（现金流量表）: A financial statement that shows the inflow and outflow of cash from a company's operating, investing, and financing activities overa specific period of time.4. Statement of Retained Earnings（留存收益表）: Afinancial statement that shows the changes in a company's retained earnings over a specific period of time, includingnet income, dividends, and other adjustments.5. Financial Ratios（财务比率）: Ratios calculated from a company's financial statements, used to evaluate its performance, liquidity, solvency, and profitability.二、核算与分类相关词汇1. General Ledger（总分类账）: A book or electronicrecord that contains all the accounts used by a company to record its financial transactions.2. Accounts Payable（应付账款）: Amounts owed by a company to its suppliers or creditors for goods or services purchased on credit.3. Accounts Receivable（应收账款）: Amounts owed to a company by its customers for goods or services sold on credit.4. Depreciation（折旧）: The allocation of the cost of a tangible asset over its useful life, reflecting the wear and tear or obsolescence of the asset.5. Inventory（库存）: The goods or materials held by a company for sale or production.三、投资与融资相关词汇1. Stocks（股票）: Shares of ownership in a company, representing a claim on a portion of the company's assets and earnings.2. Bonds（债券）: Debt securities issued by governments, municipalities, or corporations to raise capital, with a promise to repay the principal amount at a specified maturity date.3. Dividends（股息）: Distributions of a company'sprofits to its shareholders, typically in the form of cash or additional shares of stock.4. Interest（利息）: The cost of borrowing money, usually expressed as a percentage of the loan or bond amount.5. Initial Public Offering (IPO)（首次公开发行）: Thefirst sale of a company's stock to the public, allowing it to raise capital from outside investors.四、风险管理相关词汇1. Risk Assessment（风险评估）: The process of identifying, analyzing, and evaluating potential risks to an organization, including the likelihood and impact of those risks.2. Hedge（对冲）: A strategy used to reduce or offset the risk of adverse price movements in investments, utilizing financial instruments such as options, futures, or derivatives.3. Diversification（分散投资）: The practice of spreading investments across different assets, industries, or geographic regions to reduce overall risk.4. Insurance（保险）: A contractual arrangement in which an insurance company provides financial protection or reimbursement for specified risks in exchange for premium payments.5. Fraud（欺诈）: Intentional deception or misrepresentation for personal or financial gain, often involving false or misleading information in financial transactions.以上是关于英语财务词汇的简要介绍，希望能够帮助您更好地理解和运用财务术语。
常用财务词汇
Chapter 1account 账户account payable 应付账款annual report 年度报告assets 资产audit 审计auditor’s opinion 审计意见书balance sheet 资产负债表balance sheet equation 资产负债表等式capital 资本capital stock certificate 股本证明书certified public accountant(CPA) 注册会计师common stock 普通股compound entry 复合分录corporation 公司creditor 债权人debtor 债务人entity 主体（会计主体）financial accounting 财务会计GAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书inventory 存货liabilities负债limited liability 有限责任management accounting 管理会计notes payable 应付票据open account ①未清账；②赊账，指赊购和记账交易owners’ equity 所有者权益paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 票面价值privately accounting 企业会计privately owned 私有公司public accounting 公共会计publicly owned 国有企业reliability 可靠性shareholders’ equity 股东权益sole proprietorship 独资企业stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockhol ders’ equity 股东权益transaction 交易Chapter 2Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回depreciation 折旧earnings 收益（利润）expenses费用Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会FASB Statement 财务会计委员会公告fiscal year ①会计年度（财务年度）；②财政年度income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会matching 配比原则net income 净利润operating cycle 营业周期operating statement 营业报表period costs 期间费用product costs 制造成本profit 利润P&L statement 损益表recognition 确认reinvested earnings 留存收益results of operations 损益表retained earnings 留存收益retained income留存收益revenue 收入sales 销售额sales revenue 销售收入Securities and Exchange Commission (SEC)（美国）证券交易委员会statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表Chapter 3accumulated depreciation 累计折旧allowance for depreciation 折旧备抵账户balance 余额book of original entry 原始分录账簿book value 账面价值carrying amount 账面价值carrying value 账面价值charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准credit 贷方cross-referencing 对照检录data processing 数据处理过程debit 借方double-entry system 复式记账系统general journal 普通日记账general ledger 总分类账going concern convention 持续经营惯例journal entry 日记账分录journalizing 记录日记账keying of entries 分录锁定ledger 分类账materiality convention 重要性惯例net book value 账面净值posting 过账simple entry 简单分录source document 原始凭证T-account T-型账户trial balance 试算平衡表Chapter 4account FORMat 账户格式accrue 应计adjusting entries 调整分录adjustment 调整classified balance sheet 分类资产负债表current assets 流动资产current liabilities 流动负债current ratio 流动比率deferred credit 递延贷项deferred revenue 递延收入explicit transactions 明计交易gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率implicit transactions 内含成本multiple-step income statement 多步式利润表operating income 营业收益operating profit营业利润pretax income 税前收益profitability evaluation 获利能力评估report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率single-step income statement 单步式利润表solvency 偿债能力unearned revenue 未实现收入（预收账款）working capital 营运资本working capital ratio 营运资本比率Chapter 5accounting cycle 会计循环auditor 审计师Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率debenturedebt-to-equity ratiodebt-to-total-assets ratio discount amortization discount on bondsdiscount rateseffective-interest amortization effective interest rateface amountfinancing leasefuture valueimplicit interestimputed interestimputed interest rate interestinterest-coverage ratio interest periodinterest rateleaseline of creditlong-term-debt-to=total-capital ratio long-term liabilitiesmarket ratemortgage bondnominal interest rateoperating leaseother postretirement benefitspar valuepensionspremium on bondspresent valueprincipalprivate placementpromissory noteprotective covenantregistered instrumentsimple interestsinking fundsinking fund bondsstated ratesubordinated debenturestrust indentureunderwritersunregistered instrumentunsubordinated debentureyield to maturityclosing entries 结账分录closing the books 结账comparative financial statement 比较财务报表permanent account 永久账户reversing entries 回转分录special journals 特种日记账temporary accounts 临时账户working paper 工作表work sheet 工作底稿Chapter 6accounts receivable 应收账款accounts receivable turnover 应收账款周转率aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法average collection period 平均收账期bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用cash discounts 现金折扣cash equivalents 现金等价物compensating balances 补偿性存款额days to collect account receivable 应收账款收回天数gross sales 销售收入总额net sales 销售净额percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法Chapter 7conservatism 稳健性，保守性consistency 一致性cost of goods available for salecost valuation 成本计价finished goods inventory 产成品存货first-in, first-out(FIFO) 先进先出F.O.B. destinationF.O.B. shipping pointfreight in 运入运费freight out 运出运费gross profit test 毛利测试法holding gain 资产置存收益inventory profit 存货利润，存货盈利inventory shrinkageinventory turnover 存货周转率inward transportation 运入运费last-in, first-out(LIFO) 后进先出LIFO incrementLIFO layer后进先出存货层次LIFO reservelower-of-cost-or-market method(LCM) 成本与市价孰低periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点raw material inventory 原材料存货replacement cost 重置成本retailer 零售商specific identification method 个别鉴定法weighted-average cost 加权平均成本wholesaler 批发商work in process inventory 在制品write-down 减值Chapter 8accounting system 会计系统audit committee 审计委员会bank reconciliation 银行对账单consignment 寄销cutoff error 截止错误，截账误差Foreign Corrupt Practices Act 反国外行贿法案general controls 一般控制input controls 输入控制internal control 内部控制imprest basis 定额备用金制management reports 管理报告output controls 输出控制processing controls 过程控制retail inventory method 零售价盘存法retail method 零售法Chapter 9accelerated depreciation 加速折旧amortization 摊销basket purchase 一揽子采购betterment 改造投资，改造工程投资capital improvement 资本改造支出capitalized 资本化copyright 版权deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表disposal value 残值double-declining-balance depreciation (DDB) 双倍余额递减法economic life 经济寿命expenditures 支出fixed assets 固定资产franchises 特许经营权，专营权goodwill 商誉improvement 改造投资intangible assets 无形资产leasehold 租赁权leasehold improvement 租赁资产改良投资licenses 许可（证）long-lived assets 长期资产patents 专利权plant assets 固定资产residual value 剩余价值salvage value 残值scrap value 废料价值straight-line depreciation 直线折旧tangible assets 有形资产terminal value 终值trademarks 商标unit depreciation 单件折旧useful life 使用寿命Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率debenturedebt-to-equity ratiodebt-to-total-assets ratio discount amortizationdiscount on bondsdiscount rateseffective-interest amortization effective interest rateface amountfinancing leasefuture valueimplicit interestimputed interestimputed interest rateinterestinterest-coverage ratiointerest periodinterest rateleaseline of creditlong-term-debt-to=total-capital ratio long-term liabilitiesmarket ratemortgage bondnominal interest rateoperating leaseother postretirement benefitspar valuepensionspremium on bondspresent valueprincipalprivate placementpromissory noteprotective covenantregistered instrumentsimple interestsinking fundsinking fund bonds stated rate subordinated debentures trust indenture underwriters unregistered instrument unsubordinated debenture yield to maturity。
(财务会计)常见会计英语词汇
会计常用词汇（一）一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇（二）accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows会计常用词汇（三）二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs会计常用词汇（五）五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计的30个专业术语
会计的30个专业术语会计是一个涉及复杂的领域，其中有许多专业术语需要了解和运用。
以下是30个常见的会计专业术语及其解释。
1. 资产（Assets）：指企业拥有并能够支配的经济利益。
资产包括现金、应收账款、存货、固定资产等。
2. 负债（Liabilities）：指企业所欠的债务或应付的款项。
负债包括应付账款、借款、未付工资等。
3. 所有者权益（Owner's Equity）：指企业所有者对企业资产的权益。
所有者权益等于资产减去负债。
4. 利润（Profit）：指企业在一定时期内收入超过支出的金额。
利润是企业经营活动的核心指标之一。
5. 成本（Cost）：指企业购买或生产商品或服务所发生的费用。
成本包括直接成本、间接成本、固定成本和变动成本等。
6. 收入（Revenue）：指企业销售商品或提供服务所获得的现金或应收账款。
收入是企业经营活动的主要来源之一。
7. 费用（Expense）：指企业在生产或销售商品或提供服务过程中发生的费用。
费用包括人工费用、运输费用、管理费用等。
8. 折旧（Depreciation）：指企业固定资产因使用年限和技术进步而产生的价值减少。
折旧是企业在会计上确认的费用。
9. 摊销（Amortization）：指企业无形资产（如专利权、版权等）价值的减少。
摊销是企业在会计上确认的费用。
10. 应收账款（Accounts Receivable）：指企业向其他单位或个人销售商品或提供服务而尚未收到的款项。
11. 应付账款（Accounts Payable）：指企业购买商品或接受服务而尚未支付的款项。
12. 现金流量表（Cash Flow Statement）：指企业在一定时期内现金流入和流出的情况。
现金流量表反映了企业的现金状况和经营活动的现金流量。
13. 资产负债表（Balance Sheet）：指企业在一定时期结束时的资产、负债和所有者权益的情况。
资产负债表反映了企业的财务状况。
会计100个经典术语
会计100个经典术语1. 资产 (Assets)2. 负债 (Liabilities)3. 所有者权益 (Owner's Equity)4. 收入 (Revenue)5. 成本 (Cost)6. 费用 (Expense)7. 利润 (Profit)8. 损失 (Loss)9. 资产负债表 (Balance Sheet)10. 利润表 (Income Statement)11. 现金流量表 (Cash Flow Statement)12. 会计准则 (Accounting Standards)13. 会计周期 (Accounting Period)14. 会计师 (Accountant)15. 会计政策 (Accounting Policy)16. 应收账款 (Accounts Receivable)17. 应付账款 (Accounts Payable)18. 固定资产 (Fixed Assets)19. 流动资产 (Current Assets)20. 非流动资产 (Non-current Assets)21. 流动负债 (Current Liabilities)22. 非流动负债 (Non-current Liabilities)23. 净资产 (Net Assets)24. 财务报表 (Financial Statements)25. 会计核算 (Accounting Entries)26. 会计凭证 (Accounting Vouchers)27. 折旧 (Depreciation)28. 摊销 (Amortization)29. 财务分析 (Financial Analysis)30. 资产负债率 (Debt-to-Asset Ratio)31. 流动比率 (Current Ratio)32. 速动比率 (Quick Ratio)33. 库存周转率 (Inventory Turnover Ratio)34. 资产周转率 (Asset Turnover Ratio)35. 财务杠杆 (Financial Leverage)36. 费用率 (Expense Ratio)37. 毛利率 (Gross Margin)38. 净利率 (Net Profit Margin)39. 资本回报率 (Return on Capital)40. 货币资金 (Cash and Cash Equivalents)41. 存货 (Inventory)42. 预付款项 (Prepaid Expenses)43. 预收账款 (Advance Payments)44. 长期负债 (Long-term Liabilities)45. 股东权益 (Shareholder's Equity)46. 借方 (Debit)47. 贷方 (Credit)48. 冲销 (Reversal)49. 会计周期末调整 (Year-end Adjustments)50. 费用分配 (Expense Allocation)51. 现金流量 (Cash Flow)52. 投资回报率 (Return on Investment)53. 公允价值 (Fair Value)54. 非货币交换 (Non-monetary Exchange)55. 税前利润 (Pre-tax Profit)56. 税后利润 (Post-tax Profit)57. 会计估计 (Accounting Estimates)58. 会计政策变更 (Accounting Policy Change)59. 经济利益 (Economic Benefits)60. 盈余公积 (Surplus Reserves)61. 应纳税所得额 (Taxable Income)62. 递延所得税资产 (Deferred Tax Assets)63. 递延所得税负债 (Deferred Tax Liabilities)64. 原始成本 (Historical Cost)65. 公允价值计量 (Fair Value Measurement)66. 资本支出 (Capital Expenditure)67. 资本结构 (Capital Structure)68. 净现金流量 (Net Cash Flow)69. 现金流量配比 (Cash Flow Matching)70. 现金流量敏感性 (Cash Flow Sensitivity)71. 会计信息系统 (Accounting Information System)72. 现金流量分析 (Cash Flow Analysis)73. 利息费用 (Interest Expense)74. 资本回报率 (Return on Equity)75. 资本成本 (Cost of Capital)76. 净现值 (Net Present Value)77. 内部收益率 (Internal Rate of Return)78. 风险管理 (Risk Management)79. 资产管理 (Asset Management)80. 财务报表分析 (Financial Statement Analysis)81. 会计记录 (Accounting Records)82. 会计原则 (Accounting Principles)83. 财务报表分析 (Financial Statement Analysis)84. 会计期间 (Accounting Period)85. 会计师事务所 (Accounting Firm)86. 会计政策变更 (Accounting Policy Change)87. 会计信息披露 (Accounting Disclosure)88. 经济事项 (Economic Events)89. 财务报表分析 (Financial Statement Analysis)90. 财务风险 (Financial Risk)91. 财务报表分析 (Financial Statement Analysis)92. 会计估计 (Accounting Estimate)93. 经济利益 (Economic Benefit)94. 财务报表分析 (Financial Statement Analysis)95. 会计周期 (Accounting Cycle)96. 资产负债表 (Balance Sheet)97. 利润表 (Income Statement)98. 现金流量表 (Cash Flow Statement)99. 会计准则 (Accounting Standards)100. 会计主体 (Accounting Entity)。
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Chapter 1account 账户account payable 应付账款annual report 年度报告assets 资产audit 审计auditor’s opinion 审计意见书balance sheet 资产负债表balance sheet equation 资产负债表等式capital 资本capital stock certificate 股本证明书certified public accountant(CPA) 注册会计师common stock 普通股compound entry 复合分录corporation 公司creditor 债权人debtor 债务人entity 主体（会计主体）financial accounting 财务会计GAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书inventory 存货liabilities负债limited liability 有限责任management accounting 管理会计notes payable 应付票据open account ①未清账；②赊账，指赊购和记账交易owners’ equity 所有者权益paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 票面价值privately accounting 企业会计privately owned 私有公司public accounting 公共会计publicly owned 国有企业reliability 可靠性shareholders’ equity 股东权益sole proprietorship 独资企业stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockhol ders’ equity 股东权益transaction 交易Chapter 2Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回depreciation 折旧earnings 收益（利润）expenses费用Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会FASB Statement 财务会计委员会公告fiscal year ①会计年度（财务年度）；②财政年度income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会matching 配比原则net income 净利润operating cycle 营业周期operating statement 营业报表period costs 期间费用product costs 制造成本profit 利润P&L statement 损益表recognition 确认reinvested earnings 留存收益results of operations 损益表retained earnings 留存收益retained income留存收益revenue 收入sales 销售额sales revenue 销售收入Securities and Exchange Commission (SEC)（美国）证券交易委员会statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表Chapter 3accumulated depreciation 累计折旧allowance for depreciation 折旧备抵账户balance 余额book of original entry 原始分录账簿book value 账面价值carrying amount 账面价值carrying value 账面价值charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准credit 贷方cross-referencing 对照检录data processing 数据处理过程debit 借方double-entry system 复式记账系统general journal 普通日记账general ledger 总分类账going concern convention 持续经营惯例journal entry 日记账分录journalizing 记录日记账keying of entries 分录锁定ledger 分类账materiality convention 重要性惯例net book value 账面净值posting 过账simple entry 简单分录source document 原始凭证T-account T-型账户trial balance 试算平衡表Chapter 4account FORMat 账户格式accrue 应计adjusting entries 调整分录adjustment 调整classified balance sheet 分类资产负债表current assets 流动资产current liabilities 流动负债current ratio 流动比率deferred credit 递延贷项deferred revenue 递延收入explicit transactions 明计交易gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率implicit transactions 内含成本multiple-step income statement 多步式利润表operating income 营业收益operating profit营业利润pretax income 税前收益profitability evaluation 获利能力评估report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率single-step income statement 单步式利润表solvency 偿债能力unearned revenue 未实现收入（预收账款）working capital 营运资本working capital ratio 营运资本比率Chapter 5accounting cycle 会计循环auditor 审计师Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率debenturedebt-to-equity ratiodebt-to-total-assets ratio discount amortization discount on bondsdiscount rateseffective-interest amortization effective interest rateface amountfinancing leasefuture valueimplicit interestimputed interestimputed interest rate interestinterest-coverage ratio interest periodinterest rateleaseline of creditlong-term-debt-to=total-capital ratio long-term liabilitiesmarket ratemortgage bondnominal interest rateoperating leaseother postretirement benefitspar valuepensionspremium on bondspresent valueprincipalprivate placementpromissory noteprotective covenantregistered instrumentsimple interestsinking fundsinking fund bondsstated ratesubordinated debenturestrust indentureunderwritersunregistered instrumentunsubordinated debentureyield to maturityclosing entries 结账分录closing the books 结账comparative financial statement 比较财务报表permanent account 永久账户reversing entries 回转分录special journals 特种日记账temporary accounts 临时账户working paper 工作表work sheet 工作底稿Chapter 6accounts receivable 应收账款accounts receivable turnover 应收账款周转率aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法average collection period 平均收账期bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用cash discounts 现金折扣cash equivalents 现金等价物compensating balances 补偿性存款额days to collect account receivable 应收账款收回天数gross sales 销售收入总额net sales 销售净额percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法Chapter 7conservatism 稳健性，保守性consistency 一致性cost of goods available for salecost valuation 成本计价finished goods inventory 产成品存货first-in, first-out(FIFO) 先进先出F.O.B. destinationF.O.B. shipping pointfreight in 运入运费freight out 运出运费gross profit test 毛利测试法holding gain 资产置存收益inventory profit 存货利润，存货盈利inventory shrinkageinventory turnover 存货周转率inward transportation 运入运费last-in, first-out(LIFO) 后进先出LIFO incrementLIFO layer后进先出存货层次LIFO reservelower-of-cost-or-market method(LCM) 成本与市价孰低periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点raw material inventory 原材料存货replacement cost 重置成本retailer 零售商specific identification method 个别鉴定法weighted-average cost 加权平均成本wholesaler 批发商work in process inventory 在制品write-down 减值Chapter 8accounting system 会计系统audit committee 审计委员会bank reconciliation 银行对账单consignment 寄销cutoff error 截止错误，截账误差Foreign Corrupt Practices Act 反国外行贿法案general controls 一般控制input controls 输入控制internal control 内部控制imprest basis 定额备用金制management reports 管理报告output controls 输出控制processing controls 过程控制retail inventory method 零售价盘存法retail method 零售法Chapter 9accelerated depreciation 加速折旧amortization 摊销basket purchase 一揽子采购betterment 改造投资，改造工程投资capital improvement 资本改造支出capitalized 资本化copyright 版权deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表disposal value 残值double-declining-balance depreciation (DDB) 双倍余额递减法economic life 经济寿命expenditures 支出fixed assets 固定资产franchises 特许经营权，专营权goodwill 商誉improvement 改造投资intangible assets 无形资产leasehold 租赁权leasehold improvement 租赁资产改良投资licenses 许可（证）long-lived assets 长期资产patents 专利权plant assets 固定资产residual value 剩余价值salvage value 残值scrap value 废料价值straight-line depreciation 直线折旧tangible assets 有形资产terminal value 终值trademarks 商标unit depreciation 单件折旧useful life 使用寿命Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率debenturedebt-to-equity ratiodebt-to-total-assets ratio discount amortizationdiscount on bondsdiscount rateseffective-interest amortization effective interest rateface amountfinancing leasefuture valueimplicit interestimputed interestimputed interest rateinterestinterest-coverage ratiointerest periodinterest rateleaseline of creditlong-term-debt-to=total-capital ratio long-term liabilitiesmarket ratemortgage bondnominal interest rateoperating leaseother postretirement benefitspar valuepensionspremium on bondspresent valueprincipalprivate placementpromissory noteprotective covenantregistered instrumentsimple interestsinking fundsinking fund bonds stated rate subordinated debentures trust indenture underwriters unregistered instrument unsubordinated debenture yield to maturity。