财务会计英语专业词汇大全
财务会计英语专业词汇大全
财务会计英语专业词汇大全财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类 Assets一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets lossor income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment常用会计英语词汇【字体：大中小】【打印】基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integratedaccounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)marketrisk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票。
财务会计英语词汇库汇总
财务会计词汇库汇总Finance/Accounting Glossary 资产负债表Balance Sheet资产Asset流动资产Current assets现金Cash货币资金Cash and cash equivalent银行存款Cash in bank应收账款Trade receivable坏账准备reserve/provision for bad debts存货Inventory原辅材料Materials在产品WIP（Work In Progress）产成品Finished goods预付账款Prepaid expenses应收票据Notes receivable有价证券marketable securities预付货款advances to suppliers内部往来intercompany account其他应收款Other receivables材料采购Materials purchased原材料Raw materials包装物Containers材料成本差异Cost variances of materials委托加工材料Materials in outside processing自制半成品Semi-finished goods分期收款发出商品Goods on instalment sales存货变现损失准备Provision for loss on realization of inventory长期投资Long term investment固定资产Fixed assets固定资产原价Fixed assets-cost累计折旧Accumulated depreciation资产减值准备Asset devaluation reserve资产减值损失Asset impairment loss固定资产净值Fixed assets-net value固定资产现值Fixed assets-book value在建工程Construction in progress拨付所属资金Funds to branches无形资产Intangible assets专利权Patents非专利技术Non-patents著作权Copyrights商标权Trade Marks土地使用权Tenure商誉Good will工业产权及专有技术Proprietary technology and patents其他无形资产Other intangible assets其他资产Other assets开办费Organization expenses筹建期间汇兑损失Exchange loss during the start-up period 递延投资损失Deferred loss on investments其他递延支出Other deferred expenses流动负债Current liability短期借款Short term loans应付账款Accounts payable应付工资Payroll payable应付股利Dividend payable职工奖励福利基金Employee bonus&welfare fund应交税金Taxes payable预提费用Accrued expenses应付票据Notes payable预收货款Advances from customers其他应付款Other payables长期负债Long term liability长期应付票据Long term notes payable应付抵押款Mortgage payable长期借款Long-term loans应付公司债Debentures payable应付公司债溢价或折价Premium or discount on debentures payable所有者权益Owner’s equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve储备基金Reserve fund发展基金Expansion fund本年利润Current year profit未分配利润Retained earnings已归还投资Investment returned公司拨入资金Funds from head office利润归还投资Profits capitalised on return of investment 利润表Income Statement销售收入Sales revenue退货与销售折让Sales returns and allowances净销售收入Net sales revenue丝束销售成本Cost of tow sold销售成本Cost of goods sold期初库存Beginning inventory采购成本Purchases运输成本Freight-in直接成本Direct labor间接费用Indirect expenses期末费用Ending inventory销售费用Selling expenses管理费用Administration expenses 财务费用Financial expenses广告费Advertising待摊费用Amortization坏账Bad debts银行费用Bank charge慈善费用Charitable contribution 外协人员劳动力成本Contract labor 修理费Repairs杂费Miscellaneous办公费Office expenses车辆费用Vehicle expenses差旅费Travel邮费Postage租金Rent营业利润Operating profit其他收入Other income利息收入Interest income税前利润Profit before tax（PBT）企业所得税Corporate income tax税后利润Profit after tax以前年度损益调整Prior period adjustment可供分配利润Profit for distribution预算Budget实际Actual累计Year-to-day(YTD)差异分析Variance analysis可控费用Controllable expenses不可控费用Non-controllable expenses应收账款周转天数Trade receivable turnover days存货周转天数Inventory turnover days总资产周转率Total assets turnover ratio资产负债率Asset-liability ratio成本费用利润率Return rate on total cost&expenses销售净利率Net profit ratio on total assets资产净利率Net profit ratio on total assets投资回报率Return rate on investment（ROI）净资产收益率Return rate on net equity(ROE)超预算Over budget预算外的unbudgeted预算期间Budget period会计年度accounting period生产预算Production budget销售预算Sales budget直接材料预算Direct materials budget 燃料动力预算Utilities budget劳动力成本预算Labor cost budget外专费用预算Expats expense budget三项费用预算Three expenses budget新增项目预算Capital project budget 利润预算Profit budget价格预算Price budget单耗预算Unit consumption budget成本要素cost element会计系统Accounting system审计Audit簿记Bookkeeping成本会计Cost accounting外部使用者External users内部使用者Internal users财务会计Financial accounting财务预测Financial forecast公认会计原则Generally accepted accounting principles管理会计师协会Institute of Management Accountants整合性Integrity内部审计Internal audit内部控制结构Internal control structure管理会计Management accounting会计等式Accounting equation债权人Creditor通货紧缩Deflation批露Disclosure财务报表Financial statement通货膨涨Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities合伙企业Partnership正现金流量Positive cash flow汇兑收益(foreign)exchange gain汇兑损失(foreign)exchange loss专项审计special audit台账record入账posting/incomes出账expenses/expenditures债权债务creditor's rights and liabilities清产核资asset and capital verification银行余额调节表Bank reconciliation银行对账单Bank statements待摊费用Prepaid Expense计提、预提（额度）accrual(amount)境外汇款overseas remittance收支情况Receipt and payment结余balance账面余额book balance银行对账单bank’s statement of account保值value maintenance生产成本cost of production制造费用manufacturing expenses损益profit and loss营业损益operating profit and loss产品销售收入sales销售折扣与折让sales discounts and allowances 产品销售税金sales tax产品销售成本cost of sales销售费用selling expenses管理费用general and administrative expenses财务费用financial expenses其他业务收入income from other operations其他业务支出expenses for other operations营业外收支non-operating income and expenses营业外收入non-operating income营业外支出non-operating expenses税务相关词汇Tax Related Terms国家税务总局State Administration of Taxation地方税务局Local Taxation Bureau税款可抵免税;准予扣除税额Allowable Tax Credit抵免税Tax credit and exemption税额抵免优惠cash incentive for tax credit修正后税款申报书Amended Tax Return年度所得税申报表Annual Income Tax Return（工商）营业税;工商税Business TaxCapital Tax资本税:<美>按资本额稽征;<英>指资本利得资本转移税;资本过户税Capital Transfer Tax公司所得税Corporate Income Tax递延所得税Deferred Income Tax递延所得税负债Deferred Income Tax Liability递延税额;递延税额Deferred Tax（＝[缩]EAT）(纳)税后盈利;（纳）税后收Earnings After Tax Earnings Before Interest and Tax（＝[缩]EBIT）缴付息税前收益额;息税前利实际税率Effective Tax Rate所得税税额抵免Income Tax Credit所得税减除额Income Tax Deductions所得税免除额Income Tax Exemption所得税法Income Tax Law所得税负债Income Tax Liability应付所得税Income Tax Payable预交所得税Income Tax Prepaid所得税率Income Tax Rate所得税申报表Income Tax Return所得附加税Income Tax Surcharge所得税代扣Withholding Tax个人所得税申报表Individual Income Tax Return地方税Local Tax缴税通知;纳税通知书Notice of Tax Payment<美>繁杂捐税;小额消费品税Nuisance Tax工薪税;工资税;<美>工薪税Payroll Tax工薪税支出;工资税支出Payroll Tax Expense工薪所得税申报书;工资所得税申报书Payroll Tax Return个人所得税Personal Income Tax个人所得税免除Personal Income Tax Exemption个人税;直接税Personal Tax预付税Prepaid Tax税前收益;税前盈余;税前盈利Pretax Earnings税前收入;税前收益;税前所得Pretax Income税前利润Pretax Profit产品税Product Tax产品税;生产税Production Tax利得税;利润税Profit Tax累进所得税;累退所得税Progressive Income Tax累进所得税率Progressive Income Tax rate累进税Progressive Tax累进税率Progressive Tax Rate财产税Property Tax应付财产税Property Tax Payable财产转让税Property Transfer Tax税率Rate of Taxation;Tax Rate税捐准备（金）纳税准备（金）Reserve for Taxes零售税Retail Taxes销售税;营业税Sales Tax税务会计师Tax Accountant税务会计Tax Accounting应计税金计算表Tax Accrual Workpaper应计税金;应计税款Tax Accruals应计税收Tax Accrued/Accrued Taxes税务管理Tax Administration税务审计;税务稽核Tax Audit税务当局Tax Authority<美>纳税利益Tax Benefit递延税款抵免Tax Benefit Deferred税（收等）级;税别;税阶;税档Tax Bracket收税员Tax Collector<美>税款扣除数;税款减除数Tax Credits税收可减费用Tax Deductible Expense<美>课税所得额扣除数Tax Deductions（到期）应付税款Tax Due符合税务法律法规Tax Compliance避税Tax Avoidance逃税;漏税;偷税Tax Evasion免税（额）Tax Exemption/Exemption of Tax/TaxFree税法Tax Law纳税义务Tax Liability纳税损失;税损Tax Loss资本利得税;资本利润税Tax on Capital Profit 股息税;红利税Tax on Dividends支付税款;纳税Tax Payment税务罚款Tax Penalty降低税率Tax Rate Reduction（出口）退税Tax Rebate退还税款Tax Refund税款申报书;纳税申报表Tax Return税金节约额Tax Savings扣缴税款;已预扣税款Tax Withheld课税年度;纳税年度Tax Year可征税的;应纳税的Taxable应税收入Taxable EarningsTaxable Income（＝[缩]TI）可征税收入（额）;应（课）税应（课）税利润Taxable Profit税务方针;税务指南Taxation Guideline应缴税金，应付税款Taxes Payable免税收入;免税收益;免税所得Tax-exempt Income免税利润Tax-free Profit纳税人Taxpayer交易税;流通税Transaction Tax①转让税;过户税②交易税Transfer Tax周转税;交易税Turnover Tax未分配课税所得;未分配应税收益Undistributed Taxable Income 未纳税所得;未上税收益Untaxed Income使用税Use Tax（＝[缩]VAT）增值税Value Added Tax工新阶层扣税表Wage Bracket Withholding Table<美>预扣所得税;代扣所得税Withholding Income Tax从源扣缴税款Withholding of Tax at Source扣款清单;扣缴凭单Withholding Statement预扣税款Withholding Tax地方留成税Local profit tax完税证明duty-paid proof费用科目Expense Accounts差旅费Buiness Travel办公费Office Expense印刷费Printing Expense低值易耗品Low Cost Articles环境保护费Environmental Protection Expense审计费Audit Expense咨询费Consulting Expense职工教育经费Employee Training Expense仓储费Warehousing Rental车辆使用费Vehicle Usage Expense邮电费Communication Expense运输费Transportation Expense试验检验费Testing/Analysis Expense技术交流服务费Tech.Exchange Service Expense劳动保护费Labor Protection工会经费Trade Union Fee董事会费Broad Meeting Expense折旧费用Depreciation租赁费Rent职工福利费Employee Welfare维修材料费Repair Material Expense维修外协费Contracting Repair Expense零星维修费Sporadic Repair Expense工资费用Salary Expense财产保险费Property Insurance Expense车辆油料费Vehicle Gasoline,Engine Oil and Other MaterialExpense会议费Meeting Expense外方休假费Expatriates'Vocation Fee外方房租费Expatriates'Rent外方生活费Expatriates'Living Expense外方其他费用Expatriates'Other Expenses水费Water Rate电费Power Rate排污费Pollution Discharge Expense报刊书籍资料费Newspapers,Magazines,Books and Other Information Expen小型家具Small Furnitures卫生用品费Cleaning Supplies Expense喷丝帽/喷头Jet/Jet Head活性炭Activated Carbon小型工具Small Tools业务宣传费Business Publicity Expense广告费Advertising Expense业务招待费-厂内Business Reception Expense-Inside Factory业务招待费-厂外Business Reception Expense-Outside Factory 其他业务招待费Other Business Reception Expense软件开发Software Development诉讼费Litigation Expense安全生产费Safety Production Expense消防费Firefighting Expense绿化费Greening Expense设计制图费Design and Charting Expense外协服务费Contracting Service Expense研究开发费Research and Development Expense公司内部常用财会词汇Company policies related terms补充养老金SRI储蓄性养老保险Retained Pension Fund记账凭证accounting/booking voucher代扣凭证withholding voucher集体账户collective account银行台账bank record投入比例contribution proportion账务处理accounting treatment期初余额opening balance期末余额closing balance医疗互助基金medical mutual fund代扣代缴withholding活期存款demand deposit定期存款fixed deposit物料编码material code零价值库zero-value warehouse主数据master data有码物资coded material无码物资uncoded material核算办法accounting method大额large-amount合同金额contract amount实付金额amount to be paid存折deposit book退休福利金retirement fund会计从业资格证Accounting Qualification Certificate销户account cancellation财务分析员Financial Analyst保险理赔insurance compensation claim索赔程序Claim procedure保险费率insurance premium险种insurance type交强险Traffic accident compulsory insurance车辆商业险Vehicle commercial insurance货物运输险transportation insurance事故报告accident report受损情况报告loss report受损清单loss list保险卡insurance card出险部门claiming department保险期限insurance term资金增值capital value increase网银系统e-banking system本金principal贷款loan贷款偿还loan repayment贷款利率loan rate央行基准利率base rate of central bank明细账ledger资信度turns of credibility资金调拨capital transfer/allocation日常结算routine settlement解付release银行托收款项bank-collected payment紧急用款Urgent cash request人民币结算RMB settlement外币结算foreign currency settlement闲置资金idle capital 紧急付款urgent payment通知存款notice deposit利息损失interest loss财务审批Financial approval报销reimbursement资产转让asset assignment财政政策fiscal policy备用金petty cash库存现金cash on hand保险柜safe预付现金/预借现金cash advance押金guarantee deposit大写金额amount in words小写金额amount in figures现金盘点Cash Count成本中心cost center稽核audit/check冲销write offaterial Expensend Other Information Expense ide Factory。
625个财务会计专业常用英语单词汇总
625个财务会计专业常用英语单词汇总基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
财务会计英文词汇
Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税;准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款;未缴税额Business Tax （工商）营业税;工商税Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]CTT）<英>资本转让税Capital Transfer Tax 资本转移税;资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税Corporate Profits After Taxes <美>公司税后利润（额）;公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额;递延税额Development Tax 开发税;发展税Direct Tax 直接税Dividend Tax 股利税;股息税Earnings After Tax （＝[缩]EAT）(纳)税后盈利;（纳）税后收益（额）Earnings Before Interest and Tax （＝[缩]EBIT）缴付息税前收益额;息税前利润Effective Tax Rate 实际税率Employment Tax 就业税;职业税;雇用税Entertainment Tax 娱乐税;筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税;预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①［国内］税;［国内］货物税②营业税;执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax ［产品］出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax （＝[缩]f.i.t.）<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax （[缩]＝IT）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit （＝[缩]ITC/I.T.C.）<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈（品）税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税;生产税Profit Tax 利得税;利润税Progressive Income Tax 累进所得税;累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation;Tax Rate 税率Reserve for Taxes 税捐准备（金）纳税准备（金）Retail Taxes 零售税Sales Tax 销售税;营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金;应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计;税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税（收等）级;税别;税阶;税档Tax Collector 收税员Tax Credits <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due （到期）应付税款Tax Evasion 逃税;漏税;偷税Tax Exemption / Exemption of Tax/ Tax Free 免税（额）Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失;税损Tax on Capital Profit 资本利得税;资本利润税Tax on Dividends 股息税;红利税Tax Payment 支付税款;纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate （出口）退税Tax Refund 退还税款Tax Return 税款申报书;纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款;已预扣税款Tax Year 课税年度;纳税年度Taxable 可征税的;应纳税的Taxable Earnings 应税收入Taxable Income （＝[缩]TI）可征税收入（额）;应（课）税所得（额）;应（课）税收益（额）Taxable Profit 应（课）税利润Taxation Guideline 税务方针;税务指南Taxes Payable 应缴税金，应付税款Tax-exempt Income 免税收入;免税收益;免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税;流通税Transfer Tax ①转让税;过户税②交易税Turnover Tax 周转税;交易税Undistributed Taxable Income 未分配课税所得;未分配应税收益Untaxed Income 未纳税所得;未上税收益Use Tax 使用税Value Added Tax （＝[缩]VAT）增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税;代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单;扣缴凭单Withholding Tax 预扣税款Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL I NCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the localtax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
财务会计英语词汇
财务会计英语词汇财务会计是以货币为主要量度，对企业已发生的交易或事项，运用专门的方法进行确认、计量，并以财务会计报告为主要形式，定期向各经济利益相关者提供会计信息的企业外部会计。
接下来小编为大家整理了财务会计英语词汇，希望对你有帮助哦!financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资;提供资金;资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度;成色fine-tuning 精确调整;仔细修订fire insurance 火险fire risk 火险firm 商号;事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升;转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method [FIFO method] 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭;第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九XX年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累;财政障碍;税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度;财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用;固定押记fixed concessionary rate 固定优惠率gross domestic product at constant (1980) market price 按固定(一九八零年)市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值;本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额;总支出gross expenses 开支总额;总开支gross income 收入总额;总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损;亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [GNP] 本地居民生产总值;国民生产总值gross output 总产出;总产值;总产量gross premium 毛保费;保费总额gross premium income 毛保费收入;保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利;溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven [G7] 七大工业国Group of Seven leaders 七大工业国元首Group of Ten [G10] 十国集团;十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长;有不俗的增长率Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线;增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保;保证guarantee company 担保公司;保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金;担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据;保证单;担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人;担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券(披露权益)条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务(香港)有限公司。
财务会计专用英语
常用会计类英语词汇汇总根本词汇(1)account 账户,报表(2)accounting postulate 会计假设(3)accounting valuation 会计计价(4)accountability concept 经营责任概念(5)accountancy 会计职业(6)accountant 会计师(7)accounting 会计(8)agency cost 代理本钱(9)accounting bases 会计根底(10)accounting manual 会计手册(11)accounting period 会计期间(12)accounting policies 会计方针(13)accounting rate of return 会计报酬率(14)accounting reference date 会计参照日(15)accounting reference period 会计参照期间(16)accrual concept 应计概念(17)accrual expenses 应计费用(18)acid test ratio 速动比率(酸性测试比率)(19)acquisition 收购(20)acquisition accounting 收购会计(21)adjusting events 调整事项(22)administrative expenses 行政管理费(23)amortization 摊销(24)analytical review 分析性复核(25)annual equivalent cost 年度等量本钱法(26)annual report and accounts 年度报告和报表(27)appraisal cost 检验本钱(28)appropriation account 盈余分配账户(29)articles of association 公司章程细那么(30)assets 资产(31)assets cover 资产担保(32)asset value per share 每股资产价值(33)associated company 联营公司(34)attainable standard 可达标准(35)attributable profit 可归属利润(36)audit 审计(37)audit report 审计报告(38)auditing standards 审计准那么(39)authorized share capital 额定股本(40)available hours 可用小时(41)avoidable costs 可防止本钱(42)back-to-back loan 易币贷款(43)backflush accounting 倒退本钱计算(44)bad debts 坏帐(45)bad debts ratio 坏帐比率(46)bank charges 银行手续费(47)bank overdraft 银行透支(48)bank reconciliation 银行存款调节表(49)bank statement 银行对账单(50)bankruptcy 破产(51)basis of apportionment 分摊根底(52)batch 批量(53)batch costing 分批本钱计算(54)beta factor B (市场)风险因素B(55)bill 账单(56)bill of exchange 汇票(57)bill of lading 提单(58)bill of materials 用料预计单(59)bill payable 应付票据(60)bill receivable 应收票据(61)bin card 存货记录卡(62)bonus 红利(63)book-keeping 薄记(64)Boston classification 波士顿分类(65)breakeven chart 保本图(66)breakeven point 保本点(67)breaking-down time 复位时间(68)budget 预算(69)budget center 预算中心(70)budget cost allowance 预算本钱折让(71)budget manual 预算手册(72)budget period 预算期间(73)budgetary control 预算控制(74)budgeted capacity 预算生产能力(75)business center 经营中心(76)business entity 营业个体(77)business unit 经营单位(78)by-product 副产品(79)called-up share capital 催缴股本(80)capacity 生产能力(81)capacity ratios 生产能力比率(82)capital 资本(83)capital assets pricing model 资本资产计价模式(84)capital commitment 承诺资本(85)capital employed 已运用的资本(86)capital expenditure 资本支出(87)capital expenditure authorization 资本支出核准(88)capital expenditure control 资本支出控制(89)capital expenditure proposal 资本支出申请(90)capital funding planning 资本基金筹集方案(91)capital gain 资本收益(92)capital investment appraisal 资本投资评估(93)capital maintenance 资本保全(94)capital resource planning 资本资源方案(95)capital surplus 资本盈余(96)capital turnover 资本周转率(97)card 记录卡(98)cash 现金(99)cash account 现金账户(100)cash book 现金账薄(101)cash cow 金牛产品(102)cash flow 现金流量(103)cash flow budget 现金流量预算(104)cash flow statement 现金流量表(105)cash ledger 现金分类账(106)cash limit 现金限额(107)CCA 现时本钱会计(108)center 中心(109)changeover time 变更时间(110)chartered entity 特许经济个体(111)cheque 支票(112)cheque register 支票登记薄(113)classification 分类(114)clock card 工时卡(115)code 代码(116)commitment accounting 承诺确认会计(117)common cost 共同本钱(118)company limited by guarantee 有限担保责任公司(119)company limited by shares 股份(120)competitive position 竞争能力状况(121)concept 概念(122)conglomerate 跨行业企业(123)consistency concept 一致性概念(124)consolidated accounts 合并报表(125)consolidation accounting 合并会计(126)consortium 财团(127)contingency plan 应急方案(128)contingent liabilities 或有负债(129)continuous operation 连续生产(130)contra 抵消(131)contract cost 合同本钱(132)contract costing 合同本钱计算(133)contribution centre 奉献中心(134)contribution chart 奉献图(135)control 控制(136)control account 控制账户(137)control limits 控制限度(138)controllability concept 可控制概念(139)controllable cost 可控制本钱(140)conversion cost 加工本钱(141)convertible loan stock 可转换为股票的贷款(142)corporate appraisal 公司评估(143)corporate planning 公司方案(144)corporate social reporting 公司社会报告(145)cost 本钱(146)cost account 本钱账户(147)cost accounting 本钱会计(148)cost accounting manual 本钱手册(149)cost adjustment 本钱调整(150)cost allocation 本钱分配(151)cost apportionment 本钱分摊(152)cost attribution 本钱归属(153)cost audit 本钱审计(154)cost benefit analysis 本钱效益分析(155)cost center 本钱中心(156)cost driver 本钱动因(157)cost of capital 资本本钱(158)cost of goods sold 销货本钱(159)cost of non-conformance 非相符本钱(160)cost of sales 销售本钱(161)cost reduction 本钱降低(162)cost structure 本钱构造(163)cost unit 本钱单位(164)cost-volume-profit analysis(CVP) 本量利分析(165)costing 本钱计算(166)credit note 贷项通知(167)credit report 信贷报告书(168)creditor 债权人(169)creditor days ratio 应付账款天数率(170)creditors ledger 应付账款分类账(171)critical event 关键事项(172)critical path 关键路线(173)cumulative preference shares 累积优先股(174)current asset 流动资产(175)current cost accounting 现时本钱会计(176)current liabilities 流动负债(177)current purchasing power accounting 现时购置力会计(178)current ratio 流动比率(179)cut-off 截止(180)CVP 本量利分析(181)cycle time 周转时间(182)debenture 债券(183)debit note 借项通知(184)debit capacity 举债能力(185)debt ratio 债务比率(186)debtor 债务人;应收账款(187)debtor days ratio 应收账款天数率(188)debtors ledger 应收账款分类账(189)debtor' age analysis 应收账款账龄分析(190)decision driven costs 决策连动本钱(191)decision tree 决策树(192)defects 次品(193)deferred expenditure 递延支出(194)deferred shares 递延股份(195)deferred taxation 递延税款(196)delivery note 交货单(197)departmental accounts 部门报表(198)departmental budget 部门预算(199)depreciation 折旧(200)dispatch note 发运单(201)development cost 开发本钱(202)differential cost 差异本钱(203)direct cost 直接本钱(204)direct debit 直接借项(205)direct hours yield 直接小时产出率(206)direct labour cost percentage rate 直接人工本钱百分比(207)direct labour hour rate 直接人工小时率(208)directs on indirect work 间接工作事项上的工时(209)discount rate 贴现率(210)discounted cash flow 现金流量贴现(211)discretionary cost 酌量本钱(212)distribution cost 摊销本钱(213)diversions 移用(214)diverted hours 移用小时(215)diverted hours ratio 移用工时比率(216)dividend 股利(217)dividend cover 股利产出率(218)dividend per share 每股股利(219)dog 疲软产品(220)double entry accounting 复式会计(221)double-entry book-keeping 复式薄记(222)doubtful debts 可疑债务(223)down time 停工时间(224)dynamic programming 动态规划(225)earning per share 每股盈利(226)earning ratio 市盈率(227)economic order quantity(EOQ) 经济订购批量(228)efficient market hypothesis 有效市场假设(229)efficiency ration 效率性比率(230)element of cost 本钱要素(231)entity 经济个体(232)environmental audit 环境审计(233)environmental impact assessment 环境影响评价(234)EOQ 经济订购批量(235)equity 权益(236)equity method of accounting 权益法会计计算(237)equity share capital 权益股本(238)equivalent units 当量(239)event 事项(240)exceptional items 例外事项(241)expected value 期望值(242)expenditure 支出(243)expenses 费用(244)external audit 外部审计(245)external failure cost 外部损失本钱(246)extraordinary items 非常事项(247)factory goods 让售商品(248)factoring 应收帐款让售(249)fair value 公允价值(250)feedback 反应(251)FIFO 先近先出法(252)final accounts 年终报表(253)finance lease 融资租赁(254)financial accounting 财务会计(255)financial accounts calendar adjustment 财务报表的日历时间调整(256)financial management 财务管理(257)financial planning 财务方案(258)financial statement 财务报表(259)finished goods 完成品(260)fixed asset 固定资产(261)fixed overhead 固定制造费用(262)fixed asset turnover 固定资产周转率(263)fixed assets register 固定资产登记薄(264)fixed cost 固定本钱(265)flexed budget 变动限额预算(266)flexible budget 弹性预算(267)float time 浮动时间(268)floating charge 流动抵押(269)flow of funds statement 资金流量表(270)forecasting 预测(271)founder's shares 发起人股份(272)full capacity 满负荷生产能力(273)function costing 职能本钱计算(274)functional budget 职能预算(275)fund accounting 基金会计(276)fundamental accounting concept 根底会计概念(277)fungible assets 可互换资产(278)futuristic planning 远景方案(279)gap analysis 间距分析(280)gearing 举债经营比率(杠杆)(281)goal congruence 目标一致性(282)going concern concept 持续经营概念(283)goods received note 商品收讫单(284)goodwill 商誉(285)gross dividend yield 总股息产出率(286)gross margin 总边际(287)gross profit 毛利润(288)gross profit percentage 毛利润百分比(289)group 企业集团(290)group accounts 集团报表(291)high-geared 高结合杠杆(比例)(292)hire purchase 租购(293)historical cost 历史本钱(294)historical cost accounting 历史本钱会计(295)hours 小时(296)hurdle rate 最低可承受的报酬率(297)ideal standard 理想标准(298)idle capacity ration 闲置生产能力比率(299)idle time 闲置时间(300)impersonal accounts 非记名账户(301)imprest system 定额备用制度(302)income and expenditure account 收益和支出报表(303)incomplete records 不完善记录(304)incremental cost 增量本钱(305)incremental yield 增量产出率(306)indirect cost 间接本钱(307)indirect hours 间接小时(308)insolvency 无力偿付(309)intangible asset 无形资产(310)integrated accounts 综合报表(311)interdependency concept 关联性概念(312)interest cover 利息保障倍数(313)interlocking accounts 连锁报表(314)internal audit 内部审计(315)internal check 内部牵制(316)internal control system 内部控制体系(317)internal failure cost 内部损失本钱(318)internal rate of return(IRR) 内含报酬率(319)inventory 存货(320)investment 投资(321)investment center 投资中心(322)invoice register 发票登记薄(323)issued share capital 已发行股本(324)job 定单(325)job card 工作卡(326)job costing 工作本钱计算(327)job sheet 工作单(328)joint cost 联合本钱(329)joint products 联产品(330)joint stock company 股份公司(331)joint venture 合资经营(332)journal 日记账(333)just-in-time(JIT) 适时制度(334)just-in-time production 适时生产(335)just-in-time purchasing 适时购置(336)key factor 关键因素(337)labour 人工(338)labour transfer note 人工转移单(339)leaning curve 学习曲线(340)ledger 分类账户(341)length of order book 定单平均周期(342)letter of credit 信用证(343)leverage 举债经营比率(344)liabilities 负债(345)life cycle costing 寿命周期本钱计算(346)LIFO 后近先出法(347)limited liability company 有限责任公司(348)limiting factor 限制因素(349)line-item budget 明细支出预算(350)liner programming 线性规划(351)liquid assets 变现资产(352)liquidation 清算(353)liquidity ratios 易变现比率(354)loan 贷款(355)loan capital 借入资本(356)long range planning 长期方案(357)lost time record 虚耗时间记录(358)low geared 低结合杠杆(比例)(359)lower of cost or net realizable value concept 本钱或可变净价孰低概念(360)machine hour rate 机器小时率(361)machine time record 机器时间记录(362)managed cost 管理本钱(363)management accounting 管理会计(364)management accounting concept 管理会计概念(365)management accounting guides 管理会计指导方针(366)management audit 管理审计(367)management buy-out 管理性购置产权(368)management by exception 例外管理原那么(369)margin 边际(370)margin of safety ration 平安边际比率(371)margin cost 边际本钱(372)margin costing 边际本钱计算(373)mark-down 降低标价(374)mark-up 提高标价(375)market risk premium 市场分险补偿(376)market share 市场份额(377)marketing cost 营销本钱(378)matching concept 配比概念(379)materiality concept 重要性概念(380)materials requisition 领料单(381)materials returned note 退料单(382)materials transfer note 材料转移单(383)memorandum of association 公司设立细那么(384)merger 兼并(385)merger accounting 兼并会计(386)minority interest 少数股权(387)mixed cost 混合本钱(388)net assets 净资产(389)net book value 净账面价值(390)net liquid funds 净可变现资金(391)net margin 净边际(392)net present value(NPV) 净现值(393)net profit 净利润(394)net realizable value 可变现净值(395)net worth 资产净值(396)network analysis 网络分析(397)noise 干捞(398)nominal account 名义账户(399)nominal share capital 名义股本(400)nominal holding 代理持有股份(401)non-adjusting events 非调整事项(402)non-financial performance measurement 非财务业绩计量(403)non-integrated accounts 非综合报表(404)non-liner programming 非线性规划(405)non-voting shares 无表决权的股份(406)notional cost 名义本钱(407)number of days stock 存货周转天数(408)number of weeks stock 存货周转周数(409)objective classification 客体分类(410)obsolescence 陈旧(411)off balance sheet finance 资产负债表外筹资(412)offer for sale 标价出售(413)operating budget 经营预算(414)operating lease 经营租赁(415)operating statement 营业报表(416)operation time 操作时间(417)operational control 经营控制(418)operational gearing 经营杠杆(419)operating plans 经营方案(420)opportunity cost 时机本钱(421)order 定单(422)ordinary shares 普通股(423)out-of-date cheque 过期支票(424)over capitalization 过分资本化(425)overhead 制造费用(426)overhead absorption rate 制造费用分配率(427)overhead cost 制造费用(428)overtrading 超过营业资金的经营(429)paid cheque 已付支票(430)paid-up share capital 认定股本(431)parent company 母公司(432)pareto distribution 帕累托分布(433)participating preference shares 参与优先股(434)partnership 合伙(435)payable ledger 应付款项账户(436)payback 回收期(437)payments and receipts account 收入和支出报表(438)payments withheld 保存款额(439)payroll 工资单(440)payroll analysis 工资分析(441)percentage profit on turnover 利润对营业额比率(442)period cost 期间本钱(443)perpetual inventory 永续盘存(444)personal account 记名账户(445)PEPT 工程评审法(446)petty cash account 备用金账户(447)petty cash voucher 备用金凭证(448)physical inventory 实地盘存(449)planning 方案(450)planning horizon 方案时限(451)planning period 方案期间(452)policy cost 政策本钱(453)position audit 状况审计(454)post balance sheet events 资产负债表编后事项(455)practical capacity 实际生产能力(456)pre-acquisition losses 购置前损失(457)pre-acquisition profits 购置前利润(458)preference shares 优先股(459)preference creditors 优先债权人(460)preferred creditors 优先债权人(461)prepayments 预付款项(462)present value 现值(463)prevention cost 预防本钱(464)price ratio 市盈率(465)prime cost 主要本钱(466)prime entry-books of 原始分录登记薄(467)principal budget factor 主要预算因素(468)prior charge capital 优先股(469)prior year adjustments 以前年度调整(470)priority base budgeting 优先顺序体制的预算(471)private company 私人公司(472)pro-forma invoice 预开发票(473)problem child 问号产品(474)process costing 分步本钱计算(475)process time 加工时间(476)product cost 产品本钱(477)Product life cycle 产品寿命周期(478)production cost 生产本钱(479)production cost of sales 售货本钱(480)production volume ratio 生产业务量比率(481)profit center 利润中心(482)profit per employee 每员工利润(483)profit retained for the year 年度利润留存(484)profit to turnover ratio 利润对营业额比率(485)profit-volume graph 利量图(486)profitability index 盈利指数(487)programming 规划(488)project evaluation and review technique 工程评审法(489)projection 预计(490)promissory note 本票(491)prospectus 募债说明书(492)provisions for liabilities and charges 偿债和费用准备(493)prudent concept 稳健性概念(494)public company 公开公司(495)purchase order 订购单(496)purchase requisition 请购单(497)purchase ledger 采购账户(498)quality related costs 质量有关本钱(499)queuing time 排队时间(500)rate 率(501)ratio 比率(502)ration pyramid 比率金字塔(503)raw material 原材料(504)receipts and payments account 收入和支付报表(505)receivable ledger 应收款项账户(506)redeemable shares 可赎回股份(507)redemption 赎回(508)registered share capital 注册资本(509)rejects 废品(510)relevancy concept 相关性概念(511)relevant costs 相关本钱(512)relevant range 相关范围(513)reliability concept 可靠性概念(514)replacement price 重置价格(515)report 报表(516)reporting 报告(517)research cost, applied 应用性研究本钱(518)research cost, pure or basic 理论或根底研究本钱(519)reserves 留存收益(520)residual income 剩余收益(521)responsibility center 责任中心(522)retention money 保存款额(523)return on capital employed 运用资本报酬率(524)returns 退回(525)revenue 收入(526)revenue center 收入中心(527)revenue expenditure 收益支出(528)revenue investment 收入性投资(529)right issue 认股权发行(530)rolling budget 滚动预算(531)rolling forecast 滚动预测(532)sales ledger 销售分类账(533)sales order 销售定单(534)sales per employee 每员工销售额(535)scrap 废料(536)scrip issue 红股发行(537)secured creditors 有担保的债权人(538)segmental reporting 分部报告(539)selling cost 销售本钱(540)semi-fixed cost 半固定本钱(541)semi-variable cost 半变动本钱(542)sensitivity analysis 敏感性分析(543)service cost center 效劳本钱中心(544)service costing 效劳本钱计算(545)set-up time 安装时间(546)shadow prices 影子价格(547)share 股票(548)share capital 股份资本(549)share option scheme 购股权证方案(550)share premium 股票溢价(551)sight draft 即期汇票(552)single-entry book-keeping 单式薄记(553)sinking fund 偿债基金(554)slack time 松弛时间(555)social responsibility cost 社会责任本钱(556)sole trader 独资经营者(557)source and application of funds statement 资金来源和运用表(558)special order costing 特殊定单本钱计算(559)staff costs 职工本钱(560)statement of account 营业账单(561)statement of affairs 财务状况表(562)statutory body 法定实体(563)stock 存货(564)stock control 存货控制(565)stock turnover 存货周转率(566)stocktaking 盘点存货(567)stores requisition 领料申请单(568)strategic business unit 战略性经营单位(569)strategic management accounting 战略管理会计(570)strategic planning 战略方案(571)strategy 战略(572)subjective classification 主体分类(573)subscribed share capital 已认购的股本(574)subsidiary undertaking 子公司(575)sunk cost 漂浮本钱(576)supply estimate 预算估计(577)supply expenditure 预算支出(578)suspense account 暂记账户(579)SWOT analysis 长处和短处,时机和威胁分析(580)system 制度,体系(581)tactical planning 策略方案(582)tactics 策略(583)take-over 接收(584)tangible asset 有形资产(585)tangible fixed asset statement 有形固定资产表(586)target cost 目标本钱(587)terotechnology 设备综合工程学(588)throughput accounting 生产量会计(589)time 时间(590)time sheet 时间记录表(591)total assets 总资产(592)total quality management 全面质量管理(593)total stocks 存货总计(594)trade creditors 购货客户(应付账款)(595)trade debtors 销货客户(应收账款)(596)trading profit and loss account 营业损益表(597)transfer price 转让价格(598)transit time 中转时间(599)treasurership 财务长制度(600)trail balance 试算平衡表(601)turnover 营业额(602)uncalled share capital 未催缴股本(603)under capitalization 缺乏资本化(604)under or over-absorbed overhead 少吸收或多吸收的制造费用(605)uniform accounting 统一会计(606)uniform costing 统一本钱计算(607)unissued share capital 未发行股本(608)value 价值(609)value added 增值(610)value analysis 价值分析(611)value for money audit 经济效益审计(612)vote 表决(613)voucher 凭证(614)waiting time 等候时间(615)waste 废品(料)(616)wasting asset 递耗资产(617)weighted average cost of capital 资本的加权平均本钱(618)weighted average price 加权平均价格(619)with resource 有追索权(620)without recourse 无追索权(621)working capital 营运资本(622)write-down 减值(623)zero base budgeting 零基预算(624)zero coupon bond 无息债券(625)Z score 破产预测计分法。
财务会计英语词汇汇总
财务会计英语词汇汇总A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell "买壳"acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment process 调整过程；调整程序adjustment range 调整幅度administration fee 手续费；行政费advance 垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金alienation 让与；让渡；转让alimony 生活费；赡养费all risks 全险；综合险allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" "亚洲结算系统"Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司auction 拍卖auctioneer 拍卖商audit 审计；核数audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australian Dollar [AUD] 澳元authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租。
财务会计英语
财务会计英语1. Introduction财务会计是负责记录、分类和报告企业财务交易和业务活动的一种会计方法。
作为财务会计从业人员，在进行国际商务交流时，熟练掌握财务会计英语是非常重要的。
本文将介绍一些常用的财务会计英语词汇和短语，帮助读者提高财务会计英语表达能力。
2. Financial Statements2.1 Balance SheetBalance Sheet（资产负债表）是财务会计中用于反映公司资产、负债和股东权益的重要报表。
以下是一些和资产负债表相关的英语词汇：•Assets（资产）•Liabilities（负债）•Shareholders’ Equity（股东权益）•Current Assets（流动资产）•Non-current Assets（非流动资产）•Current Liabilities（流动负债）•Non-current Liabilities（非流动负债）•Retained Earnings（留存收益）2.2 Income StatementIncome Statement（损益表）是财务会计中用于反映公司收入、费用和净利润的报表。
以下是一些和损益表相关的英语词汇：•Revenue（收入）•Sales（销售额）•Expenses（费用）•Gross Profit（毛利润）•Operating Income（营业利润）•Net Income（净利润）2.3 Cash Flow StatementCash Flow Statement（现金流量表）是财务会计中用于反映公司现金流动状况的报表。
以下是一些和现金流量表相关的英语词汇：•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（筹资活动）•Net Cash Flow（净现金流量）3. Financial Ratios财务比率是评估公司财务状况和经营绩效的重要指标。
财务会计英语专业常用词汇大全
财务会计英语专业常用词汇大全a 一次或多次付款扣减绝对和无条件付款加速支付接受日接受加入附属设备承担责任的程度会计利益会计期间会计政策会计准则会计处理应收账款账项经备案的投资人累计准备金对承认的要求资产的取得兼并（德国）生产责任法诉讼事实上的所有权补充备案附加利差附加风险（设备的）附件已调整税基对收益的调整管理费（美国）行政法事先通知放款不利的税收后果做广告联合团体附属机构非洲租赁协会税后利率合计租金合计风险涉及自然资源开发权的协议协议联盟财务收益分配应收款损失备抵金改换用途地使用外国投资的易受控制程度修改递延的贷款费和相关的报酬的摊销摊销进度表摊销求偿金额使用量( ) （美国）可替代最低税类推为年度预算拨款（契约性文件的）附件适用法律适用的证券法律适用的应纳税寿命评估评估人员溢价拨款条例侵占核准权核准近似(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值仲裁's 公平交易安排扣留2A 美国统一商法典关于法定融资租赁的条款公司章程亚洲租赁协会评估设备经理资产风险保险资产证券化资产特点资产跟踪资产支持型融资立足于资产的出租人(经营租赁中的)资产导向型出租人资产受让人让与社团期限届满时( ) 所有权自动转移附着物属性拍卖审计认证证实当局认可固定利率中期融资可得到的程度正供出售证券平均寿命所管理的已筹资金资产净额平均值替补服务者资产负债表日带宽银行的下属机构银行报价破产成本破产法院破产法破产程序破产光船承租人廉价续租任择权每股基本收益基本租金（各期应付的租金）受益人大额项目开票和收款有约束力的协议卖主暗扣蓝皮书（美国二手市场设备价格手册）账面收入账面亏损借款人( )廉价购买任择权桥式融通桥梁经纪人费经纪人（租赁物由承租人）承建或承造的租赁协议推土机捆绑（在一起的）附加服务捆绑（服务）业务收购营业及开业许可税业务开发商业信托(e)细则字节一、资产类固定资产剥离不良资产流动资产货币资金1001 现金现款支付现款交易1002 银行存款，, , , .企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
(财务会计)专业会计英语单词
a plant ledge 厂厂分类账a rule of thumb 拇指法则，经验规律accelerated depreciation method 加速折旧法Accounting Principles Board 会计原则委员会accounting control 会计控制accounting cycle 会计循环accounting entity 会计实体accounting equation 会计方程式accounting period 会计期间accrual basis 权责发生制accruals 应计项目accrued expense/revenue 应计费用/收入acquire 并购acquisition 取得adjusting procedure 调整程序administrative control 管理控制administrative expense 管理费用advance 预付款advice slip 通知单affiliated companies 关联公司aggregate 合计的aging schedule 账龄分析表align调准，使成一线allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的American Institute of Certifiedamortization 摊销annual interest rate 年利率apportion 分配，摊配appropriation 分拨approve 批准arrearage 拖欠款assets turnover 资产周转率assignment of responsibility 分派责任attorney's fee 律师费attribute 属性authorized stock 额定股本average collection period 平均收账期average/historical exchange rate平均/历史汇率bad debts expense 坏账费用（票据）bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单bearer 持票人betterment 改良bid and offer price 买入卖出价book value 账面价值calendar year 日历年度calendar-year 日历年度capital contributed 实收资本capital contribution 资本投入capital raising capability 筹集资本的能力carrying value 置存价值cash basis 收付实现制cash budget 现金预算cash dividend 现金股利cash on delivery 库存现金cash receipts/disbursementsjournal 现金收入/支出日记账casualty loss 事故损失catastrophic 大灾难的certified public accountants 注册会计师check register 支票登记簿check stub 支票存根classification and sorting 分类整理closing procedure 结账程序common stock 普通股competent personnel 称职的人员complex capital structure 复杂资本结构conservative 稳健的constructed assets 建造资产contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户convertibility into cash 可兑换性convertible debt 可转换债券convertible preferred stock 可转换优先股correction of prior periodinventory error 前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure 成本结构cost-profit data 成本效益数据cost-to-retail price percentage 成本对零售价比率count decree 法庭判决credit memo 贷项通知单，贷记通知单credit standing 信用地位credit term 赊账条件cumulative balance 累计余额current fair value 现时公允价值current rate method 现行汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作custody 保管customary matters 惯常业务debenture bonds 信用公司债debit memo 借项通知单debtor 债务人deferrals 递延项目deferred credit 延期贷项denominate 标价depletion 折耗depreciation asset 应折旧资产design costs 设计成本deterioration 自然损坏direct write-off method 直接销账法direct/indirect quote 直接/间接标价法discount 贴现discount on note payable 应付票据贴现dishonor 拒付dispose 处置，清理disposition data 清理数据dividend payout ratio 股利支付率dividend yield 股利获取率double-declining-balance method 双倍递减余额法double-entry bookkeeping system 复式记账法draft 汇票draw up 开立票据earnings per share of common stock 普通股每股收益额effective interest method 实际利息法elapse （时间）过去endorsement 背书enter contract 缔结契约enumerate 列举equity ratio 权益比率equivalent 同等的error correction 错误订正estate 不动产estimating inventories 估计存活的毛利法excess of par value over amount paid 面值超过缴入资本的部分exclusive privilege 专有权利expenditure 权益的做法extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目F.O.B. destination 目的地交货，到达站交货F.O.H .shipping point 发运地交货face value 面值factor 代替fair value 公允价值feasible 行得通的federal income tax withholdingpayable 应付预扣联邦所得税Federal Insurance ContributionsActs 联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives 财务经理financial income and expense 财务收益和费用financing activities 筹资活动fiscal year 财务年度fist-in, fist-out 先进先出法flow of costs 成本流动flow of goods 商品流动footing 总额forward exchange gains or losses期汇合同fraction/numerator/denominator分数/分子/分母freight collect 货到收运费freight prepaid 运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets 固定资产出售利得gauge 评估general journal 普通日记账going concern 持续经营gross profit on sales 销售毛利holder 持票人hospital insurance premiums payable 应付医疗保险费immune 免受影响的impart economic data 披露经济数据imprest 预付的，定额备用的in the final analysis 归根到底，总之income tax reporting 所得税申报individual employee earningsrecords 雇员个人工薪纪录information return 资料申报单intangible assets 无形资产interest allowance 利息补贴interest bearer 计息的interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查inventory coverage 利益保障范围inventory procedure 盘存程序inventory turnover 存货周转率investing activities 投资活动invoice register 发票登记簿IOU 借据irregulation 不正当行为issued stock 已发行股本journalize做分录leasehold 租赁权legal jurisdictions 法定管辖范围legal restrictions 法律约束limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力list of checks 支票目录loss from doubtful accounts 疑/呆帐损失loss from uncollectible accounts坏账损失lubrication 加润滑油maintenance 维修market value 市场价值maturity date 到期日measuring unit 计量单位memoranda 备忘录misappropriation 挪用miscellaneous expense 杂项费用monetary assets and liabilities货币性资产与负债monetary-nonmonetary method货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司normal rate of return 正常盈利率negotiable 可流通的nominal interest rate 名义利率nontaxable entity 非纳税主体note receivable discounted 应收票据贴现NSF 存款不足obsolescence 过时on demand （票据）即期（支付）one-transaction perspective 单项交易观点open accounts 往来帐户operating activities 经营活动operating performance 经营业绩organization costs 开办费outside entity 外部实体outstanding check 未兑付支票outstanding stock 外发股本overdraft 透支overdrew 透支overtime pay 加班工资paid-in capital from treasury stock 出售库存股份缴入资本paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本par value 面值participating stock 参与分配的优先权pay envelope 工薪带pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税perforate 穿孔于periodic inventory system 定期盘存制perishable 易腐坏的perpetual inventory system 永续盘存制physical inventory counts 实物盘点plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额post-closing trial balance 结账后试算表postdated check 远期支票posting reference 过账记号pound sterling 英镑preferred stock 优先股preferred dividend coverage 优先股利保障范围premium 溢价price-earning ratio 市盈率primary earnings per share 每股原先收益额proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力promissory note 本票，期票property 动产property tax payable 应付财产税prospective 预期的，未来的protest fee 拒付证书费Public Accountants 美国注册会计师协会purchase invoice 购货发票purchase order 订货单purchase requisition 请购单quick ratio 速动比率rate of inflation 通货膨胀率rate of return on commonstockholders' equity 普通股股东权益收益率rate of return 报酬率realty agency 房地产经纪人（房地产，不动产）receiving report 收货单recognization value 确认价值recognize an impairment loss 确认减值损失（消弱、损失）reconciliation method 调节法（reconcile调节）record of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率regulation and supervision 法规与监督remarks 备注remit 汇款，付款replenishment 补充residual 剩余的retrieval 追溯returned item 退回项目reversing entry 转会分录routine transfers 正式转让salary allowance 薪金补贴sales on credit terms 赊销salvage value 残值savings bonds deductions payable应付购买储蓄债券扣款scrutiny 仔细检查secured bonds 有担保债券security exchange 证券交易所segregate 分开selling expense 销售费用semiannually 半年的separate legal entity独立法律主体separation of accountability 会计责任sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spot/closing/current/cross rate即期/期末/现时/套算汇率state unemployment tax payable 州失业税补贴stated value 设定价值statement of cash flow 现金流量表Statement of Financial Accounting Standard 财务会计准则公告statement of owners' equity 业主权益表stock dividend 股票股利stock dividend to be issued 待发行股票股利stock option 股票期权stock warrants 认股权straight-line method 直线法strata 层，级style-affected 受式样影响的subdivision 分支subscription 预定subsidiary 子公司subsidiary ledger 辅助分类账sum-of-the-year's-digits method 年数总和法sundry accruals 其他应计费用sundry item 其他项目surpluses/deficits 顺差/逆差susceptible 易受影响的tax returns 纳税申报单treasury stock 库存股本temporal method 时间量度法temporary accounts 临时性账户the gross profit method of transaction 交易，会计事项transferability of ownership 股权转让translation gains and losses 折算损益two-column account 两栏式账户uncollectible accounts expense 坏账费用（账款）undistributed earnings 未分配收益Unit form Limited Partnership Act统一有限合伙法units-of-production method 产量法verification 验证voucher register 应付凭单登记簿voucher system 应付凭单制wage-bracket table 工资-税级表warrant 使有理由weighted average 加权平均withhold 预扣without recourse 无追索权A部AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable agingschedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collectionperiod 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable应收账款转让associated company 联属公司,附属公司Association of GovernmentAccounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品C部CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow tocapital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate of deposit 存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information systemauditor 注册信息系统审计师。
财务会计英语专业词汇
General Ledger总分类帐一、资产类 Assets流动资产 Current Assets货币资金 Cash And Cash Equivalents1001 现金 Cash1002 银行存款 Cash In Bank1009 其他货币资金 Other Cash And Cash Equivalents100901 外埠存款 Other City Cash In Bank100902 银行本票 Cashier's Cheque100903 银行汇票 Bank Draft100904 信用卡 Credit Card100905 信用证保证金 L/C Guarantee Deposits存款, 押金, 保证金 Deposits100906 存出投资款 Refundable Deposits1101 短期投资 Short-Term Investments110101 股票 Short-Term Investments - Stock Stock 股票110102 债券 Short-Term Investments - Corporate Bonds110103 基金 Short-Term Investments - Corporate Funds110110 其他 Short-Term Investments - Other1102 短期投资跌价准备 Short-Term Investments Falling Price Reserves Reserves储量 Service服务应收款 Account Receivable1111 应收票据 Note Receivable银行承兑汇票 Bank Acceptance商业承兑汇票 Trade Acceptance1121 应收股利 Dividend Receivable Equity权益 Investment投资1122 应收利息 Interest Receivable1131 应收账款 Account Receivable1133 其他应收款 Other Notes Receivable1141 坏账准备 Bad Debt Reserves1151 预付账款 Advance Money1161 应收补贴款 Cover Deficit By State Subsidies Of Receivable Receivable可接受的Deficit赤字库存资产 Inventories1201 物资采购 Supplies Purchasing1211 原材料 Raw Materials1221 包装物 Wrap Page1231 低值易耗品 Low-Value Consumption Goods1232 材料成本差异 Materials Cost Variance Variance 差异1241 自制半成品 Semi-Finished Goods1243 库存商品 Finished Goods1244 商品进销差价 Differences Between Purchasing And Selling Price1251 委托加工物资 Work In Process - Outsourced1261 委托代销商品 Trust To And Sell The Goods On A Commission Basis1271 受托代销商品 Commissioned And Sell The Goods On A Commission Basis1281 存货跌价准备 Inventory Falling Price Reserves1291 分期收款发出商品 Collect Money And Send Out The Goods By Stages1301 待摊费用 Deferred And Prepaid Expenses Deferred延期的,长期资产 Long-Term Assets长期投资 Long-Term Investment1401 长期股权投资 Long-Term Investment On Stocks140101 股票投资 Investment On Stocks140102 其他股权投资 Other Investment On Stocks1402 长期债权投资 Long-Term Investment On Bonds140201 债券投资 Investment On Bonds140202 其他债权投资 Other Investment On Bonds1421 长期投资减值准备 Long-Term Investments Depreciation Reserves 股权投资减值准备 Stock Rights Investment Depreciation Reserves债权投资减值准备 Creditor's Rights Investment Depreciation ReservesDepreciation 贬值、折旧1431 委托贷款 Entrust Loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation Reserves1501 固定资产 Fixed Assets房屋 Building建筑物 Structure机器设备 Machinery Equipment运输设备 Transportation Facilities工具器具 Instruments And Implement1502 累计折旧 Accumulated Depreciation1505 固定资产减值准备 Fixed Assets Depreciation Reserves房屋、建筑物减值准备 Building/Structure Depreciation Reserves机器设备减值准备 Machinery Equipment Depreciation Reserves1601 工程物资 Project Goods And Material160101 专用材料 Special-Purpose Material160102 专用设备 Special-Purpose Equipment160103 预付大型设备款 Prepayments For Equipment160104 为生产准备的工具及器具 Preparative Instruments And Implement For Fabricate 1603 在建工程 Construction-In-Process安装工程 Erection Works在安装设备 Erecting Equipment-In-Process技术改造工程 Technical Innovation Project大修理工程 General Overhaul Project1605 在建工程减值准备 Construction-In-Process Depreciation Reserves 1701 固定资产清理 Liquidation Of Fixed Assets1801 无形资产 Intangible Assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade Names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets Depreciation Reserves 专利权减值准备 Patent Rights Depreciation Reserves商标权减值准备 Trademark Rights Depreciation Reserves1815 未确认融资费用 Unacknowledged Financial Charges待处理财产损溢 Wait Deal Assets Loss Or Income1901 长期待摊费用 Long-Term Deferred And Prepaid Expenses1911 待处理财产损溢 Wait Deal Assets Loss Or Income191101 待处理流动资产损溢 Wait Deal Intangible Assets Loss Or Income 191102 待处理固定资产损溢 Wait Deal Fixed Assets Loss Or Income二、负债类 Liability短期负债 Current Liability2101 短期借款 Short-Term Borrowing2111 应付票据 Notes Payable银行承兑汇票 Bank Acceptance商业承兑汇票 Trade Acceptance2121 应付账款 Account Payable2131 预收账款 Deposit Received2141 代销商品款 Proxy Sale Goods Revenue2151 应付工资 Accrued Wages2153 应付福利费 Accrued Welfares2161 应付股利 Dividends Payable2171 应交税金 Tax Payable217101 应交增值税 Value Added Tax Payable21710101 进项税额 Withholdings On Vat21710102 已交税金 Paying Tax21710103 转出未交增值税 Unpaid Vat Changeover21710104 减免税款 Tax Deduction21710105 销项税额 Substituted Money On Vat21710106 出口退税 Tax Reimbursement For Export21710107 进项税额转出 Changeover Withholdings On Vat21710108 出口抵减内销产品应纳税额 Export Deduct Domestic Sales Goods Tax 21710109 转出多交增值税 Overpaid Vat Changeover21710110 未交增值税 Unpaid Vat217102 应交营业税 Business Tax Payable217103 应交消费税 Consumption Tax Payable217104 应交资源税 Resources Tax Payable217105 应交所得税 Income Tax Payable217106 应交土地增值税 Increment Tax On Land Value Payable217107 应交城市维护建设税 Tax For Maintaining And Building Cities Payable 217108 应交房产税 Housing Property Tax Payable217109 应交土地使用税 Tenure Tax Payable217110 应交车船使用税 Vehicle And Vessel Usage License Plate Tax(Vvulpt) Payable 217111 应交个人所得税 Personal Income Tax Payable2176 其他应交款 Other Fund In Conformity With Paying2181 其他应付款 Other Payables2191 预提费用 Drawing Expense In Advance其他负债 Other Liabilities2201 待转资产价值 Pending Change Rover Assets Value2211 预计负债 Anticipation Liabilities长期负债 Long-Term Liabilities2301 长期借款 Long-Term Loans一年内到期的长期借款 Long-Term Loans Due Within One Year一年后到期的长期借款 Long-Term Loans Due Over One Year2311 应付债券 Bonds Payable231101 债券面值 Face Value, Par Value231102 债券溢价 Premium On Bonds231103 债券折价 Discount On Bonds231104 应计利息 Accrued Interest2321 长期应付款 Long-Term Account Payable应付融资租赁款 Accrued Financial Lease Outlay一年内到期的长期应付 Long-Term Account Payable Due Within One Year一年后到期的长期应付 Long-Term Account Payable Over One Year2331 专项应付款 Special Payable一年内到期的专项应付 Long-Term Special Payable Due Within One Year一年后到期的专项应付 Long-Term Special Payable Over One Year2341 递延税款 Deferral Taxes三、所有者权益类 Owner's Equity资本 Capita3101 实收资本(或股本) Paid-Up Capital(Or Stock)实收资本 Pail-Up Capital实收股本 Paid-Up Stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital Reserve311101 资本(或股本)溢价 Capital(Or Stock) Premium311102 接受捐赠非现金资产准备 Receive Non-Cash Donate Reserve311103 股权投资准备 Stock Right Investment Reserves311105 拨款转入 Allocate Sums Changeover In311106 外币资本折算差额 Foreign Currency Capital311107 其他资本公积 Other Capital Reserve3121 盈余公积 Surplus Reserves312101 法定盈余公积 Legal Surplus312102 任意盈余公积 Free Surplus Reserves312103 法定公益金 Legal Public Welfare Fund312104 储备基金 Reserve Fund312105 企业发展基金 Enterprise Expansion Fund312106 利润归还投资 Profits Capitalized On Return Of Investment利润 Profits3131 本年利润 Current Year Profits3141 利润分配 Profit Distribution314101 其他转入 Other Changeover In314102 提取法定盈余公积 Withdrawal Legal Surplus314103 提取法定公益金 Withdrawal Legal Public Welfare Funds314104 提取储备基金 Withdrawal Reserve Fund314105 提取企业发展基金 Withdrawal Reserve For Business Expansion314106 提取职工奖励及福利基金 Withdrawal Staff And Workers'' Bonus And Welfare Fund 314107 利润归还投资 Profits Capitalized On Return Of Investment314108 应付优先股股利 Preferred Stock Dividends Payable314109 提取任意盈余公积 Withdrawal Other Common Accumulation Fund314110 应付普通股股利 Common Stock Dividends Payable314111 转作资本(或股本)的普通股股利 Common Stock Dividends Change To Assets(Or Stock) 314115 未分配利润 Undistributed Profit四、成本类 Cost4101 生产成本 Cost Of Manufacture410101 基本生产成本 Base Cost Of Manufacture410102 辅助生产成本 Auxiliary Cost Of Manufacture4105 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 Conferences加班餐费 Special Duties市内交通费 Business Traveling通讯费 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 4107 劳务成本 Service Costs五、损益类 Profit And Loss收入 Income业务收入 Operating Income5101 主营业务收入 Prime Operating Revenue 产品销售收入 Sales Revenue服务收入 Service Revenue5102 其他业务收入 Other Operating Revenue 材料销售 Sales Materials代购代售包装物出租 Wrap Page Lease出让资产使用权收入 Remise Right Of Assets Revenue返还所得税 Reimbursement Of Income Tax Reimbursement付还, 退还其他收入 Other Revenue5201 投资收益 Investment Income短期投资收益 Current Investment Income长期投资收益 Long-Term Investment Income计提的委托贷款减值准备 Withdrawal Of Entrust Loans Reserves 5203 补贴收入 Subsidize Revenue国家扶持补贴收入 Subsidize Revenue From Country其他补贴收入 Other Subsidize Revenue5301 营业外收入 Non-Operating Income非货币性交易收益 Non-Cash Deal Income现金溢余 Cash Overage处置固定资产净收益 Net Income On Disposal Of Fixed Assets出售无形资产收益 Income On Sales Of Intangible Assets固定资产盘盈 Fixed Assets Inventory Profit罚款净收入 Net Amercement Income支出 Outlay业务支出 Revenue Charges5401 主营业务成本 Operating Costs产品销售成本 Cost Of Goods Sold服务成本 Cost Of Service5402 主营业务税金及附加 Tax And Associate Charge营业税 Sales Tax消费税 Consumption Tax城市维护建设税 Tax For Maintaining And Building Cities资源税 Resources Tax土地增值税 Increment Tax On Land Value5405 其他业务支出 Other Business Expense销售其他材料成本 Other Cost Of Material Sale其他劳务成本 Other Cost Of Service其他业务税金及附加费 Other Tax And Associate Charge费用 Expenses5501 营业费用 Operating Expenses代销手续费 Consignment Commission Charge运杂费 Transportation保险费 Insurance Premium展览费 Exhibition Fees广告费 Advertising Fees5502 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 Labor 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 Labor Insurance医疗保险费 Medical Insurance会议费 Conference聘请中介机构费 Intermediary Organs咨询费 Consult Fees诉讼费 Legal Cost业务招待费 Business Entertainment技术转让费 Technology Transfer Fees矿产资源补偿费 Mineral Resources Compensation Fees排污费 Pollution Discharge Fees房产税 Housing Property Tax车船使用税 Vehicle And Vessel Usage License Plate Tax(Vvulpt) 土地使用税 Tenure Tax印花税 Stamp Tax5503 财务费用 Finance Charge利息支出 Interest Exchange汇兑损失 Foreign Exchange Loss各项手续费 Charge For Trouble各项专门借款费用 Special-Borrowing Cost5601 营业外支出 No Business Expenditure捐赠支出 Donation Outlay减值准备金 Depreciation Reserves非常损失 Extraordinary Loss处理固定资产净损失 Net Loss On Disposal Of Fixed Assets出售无形资产损失 Loss On Sales Of Intangible Assets固定资产盘亏 Fixed Assets Inventory Loss债务重组损失 Loss On Arrangement罚款支出 Amercement Outlay5701 所得税 Income Tax以前年度损益调整 Prior Year Income Adjustment会计专业英语词汇Acca1 10 11(001) A Series Of 一系列(002) Abatement 扣减(003) Absolute And Unconditional Payments 绝对和无条件付款(004) Absorbed Overhead 已吸收制造费用(005) Absorption Costing 吸收成本计算(006) Accelerated 加速的(007) Accelerated Depreciation Method 加速折旧法(008) Accelerated Payment 加速支付(009) Acceptance 承兑、接受(010) Acceptance Date 接受日(011) Accession 加入(012) Accessories 附属设备(013) Account 帐户,报表(014) Account Ability 承担责任的程度(015) Account Ability Concept 经营责任概念(016) Account Number 账户编号(017) Account Sale 承销清单(018) Account Title 会计科目(019) Accountancy 会计职业(020) Accountant 会计师(021) Accounting 会计学(022) Accounting Assumption 会计假设(023) Accounting Bases 会计基础(024) Accounting Benefits 会计利益(025) Accounting Concepts 会计概念(026) Accounting Control 会计控制(027) Accounting Cycle 会计循环(028) Accounting Decision Making 会计决策(029) Accounting Department 会计机构(030) Accounting Document 会计凭证(031) Accounting Elements 会计要素(032) Accounting Entity 会计主体(033) Accounting Entry 会计分录(034) Accounting Environment 会计环境(035) Accounting Equation 会计等式(036) Accounting Forecasting 会计预测(037) Accounting Information 会计信息(038) Accounting Manual 会计手册(039) Accounting Measurement 会计计量(040) Accounting Method 会计方法(041) Accounting Object 会计对象(042) Accounting Objective 会计目标(043) Accounting Of Agricultural Enterprises 农业会计(044) Accounting Of Civil Aviation Transportation Enterprises 民航运输企业会计(045) Accounting Of Commercial Enterprises 商品流通企业会计(046) Accounting Of Communication And Transportation Enterprises 交通运输企业会计(047) Accounting Of Construction Enterprises 施工企业会计(048) Accounting Of Construction Units 建设单位会计(049) Accounting Of Enterprises With Foreign Investment 外商投资企业会计(050) Accounting Of Financial Institutions 金融企业会计(051) Accounting Of Foreign Economic Cooperation Enter Prises 对外经济合作企业会计(052) Accounting Of High Technology Enterprises 高新技术企业会计(053) Accounting Of Industrial Enterprises 工业会计(054) Accounting Of Insurance Companies 保险企业会计(055) Accounting Of Post And Telecommunication Enterprises 邮电通信企业会计(056) Accounting Of Rail Way Transportation Enterprises 铁路运输企业会计(057) Accounting Of Real Estate Enterprises 房地产开发企业会计(058) Accounting Of Stock Companies 股份制企业会计(059) Accounting Of Tourism And Service 旅游、饮食服务企业会计(060) Accounting Period 会计期间(061) Accounting Personnel 会计人员(062) Accounting Policies 会计政策(063) Accounting Postulate 会计假设(064) Accounting Practice 会计实务(065) Accounting Principles 会计准则(066) Accounting Procedures 会计程序(067) Accounting Professional Ethics 会计职业道德(068) Accounting Rate Of Return 会计报酬率(069) Accounting Recognition 会计确认(070) Accounting Records 会计记录(071) Accounting Reference Date 会计参照日(072) Accounting Reference Period 会计参照期间(073) Accounting Research 会计研究(074) Accounting Science System 会计学科体系(075) Accounting Series Release 会计公告文件(076) Accounting Standards 会计准则(077) Accounting Statements 会计报表(078) Accounting Supervision 会计监督(079) Accounting System 会计制度/会计系统(080) Accounting Theory 会计理论(081) Accounting Treatment 会计处理(082) Accounting Valuation 会计计价(083) Accounting-Rate-Of-Return Method 会计收益率法(084) Accounts For Settlement Of Claim 债权结算账户(085) Accounts For Settlement Of Claim And Debt 债权债务结算账户(086) Accounts For Settlement Of Debt 债务结算账户(087) Accounts Of Applications Of Funds 资金运用账户(088) Accounts Of Sources Of Funds 资金来源账户(089) Accounts Payable 应付账款(090) Accounts Receivable Collection Period 应收账款收款期(091) Accounts Receivable Ledger 应收账款明细分类账(092) Accounts Receivable Method 应收账款法(093) Accounts Receivable Turnover 应收账款周转率(094) Accounts Receivable 应收账款(095) Accredited Investors 经备案的投资人(096) Accrual 获利, 利息, 自然增长/应计项目(097) Accrual Accounting 权责发生制会计(098) Accrual Basis 权责发生制原则(099) Accrual Concept 权责发生制概念,应计概念(100) Accrued Assets 应计资产(101) Accrued Expenses 应计费用(102) Accrued Interest 应计利息(103) Accrued Liabilities 应计负债(104) Accrued Payable 应计应付账款(105) Accrued Receivable 应计应收账款(106) Accrued Revenue 应计收入(107) Accumulated Allowance 累计准备金(108) Accumulated Depreciation 累计折旧(109) Accumulated Profits 累积利益(110) Accuracy 准确度(111) Acid Test Ration 速动比率'(0酸性测试比率)(112) Acknowledgement Requirement 对承认的要求(113) Acquisition 购置(114) Acquisition Accounting 收购会计(115) Acquisition Of Assets 资产的取得(116) Acquisitions 兼并(117) Act On Product Liability (德国)生产责任法(118) Action 诉讼(119) Activity Based Accounting 作业基础成本计算 Abc (120) Actual Cost 实际成本(121) Actual Ownership 事实上的所有权(122) Adding Device 加法设备(123) Additional Filings 补充备案(124) Additional Margin 附加利差(125) Additional Risk 附加风险(126) Additions 设备的附件(127) Additions Of Fixed Assets 固定资产扩建(128) Adjunct Accounts 附加账户(129) Adjusted Net Present Value 调整后的净现值(130) Adjusted Tax Basis 已调整税基(131) Adjusting Entry 调整记录(132) Adjusting Events 调整事项(133) Adjusting Journal Entry 调整分录(134) Adjusting Procedures 调整程序(135) Adjustment 调整(136) Adjustment Accounts 调整账户(137) Adjustment Of Account 账项调整(138) Adjustment Of Yield 对收益的调整(139) Administrative Expenses 行政管理费(140) Administrative Fee 管理费(141) Administrative Law (美国)行政法(142) Advance 放款(143) Advance Notice 事先通知(144) Advance To Supplier 预付账款(145) Advances 预付(146) Adverse Tax Consequences 不利的税收后果(147) Advertising 做广告(148) Advertising Expense 广告费(149) Advice Note 发货通知(150) Affiliate 附属机构(151) Affiliated Group 联合团体(152) African Leasing Association 非洲租赁协会(153) After-Tax Rate 税后利率(154) Agency 代理(155) Agency Cost 代理成本(156) Agent 代理人(157) Aggregate 合计(158) Aggregate Rents 合计租金(159) Aggregate Risk 合计风险(160) Aging Of Accounts Receivable Method 应收账龄分析法(161) Agreement 协议(162) Agreement Concerning Rights Of Explore Natural Resources 涉及自然资源开发权的协议(163) Align 调准(164) Alliances 联盟(165) All-Inclusive Concept Of Income 收益总括观点(166) Allocation Of Finance Income 财务收益分配(167) Allotments 分配数(168) Allowance 津贴(169) Allowance For Losses On Receivables 应收款损失备抵金(170) All-Purpose Financial Statements 通用报表(171) Alternative Minimum Tax (美国)可替代最低税(172) Alternative Uses 改换用途地使用(173) Amalgamation 合并(174) Amenability To Foreign Investment 外国投资的易受控制程度(175) Amendment 修改(176) American Accounting Association 美国会计协会(177) American Institute Of Cpas 美国注册会计师协会(178) Amortization 摊销(179) Amortization Of Deferred Loan Fees And Related Consideration 递延的贷款费和相关的报酬的摊销(180) Amortization Schedule 摊销进度表(181) Amortize 摊销/分期清偿(182) Amortized Cost 应摊成本(183) Amount Of Recourse 求偿金额(184) Amount Of Usage 使用量(185) Analogous To 类推为(186) Analytical Review 分析性检查(187) Annual Budget Appropriation 年度预算拨款(188) Annual Equivalent Cost 年度等量成本法(189) Annual Report And Accounts 年度报告和报表(190) Annual Report 年度报告(191) Annuities 年金(192) Appendix 契约性文件的附件(193) Applicable Law 适用法律(194) Applicable Securities Laws 适用的证券法律(195) Applicable Tax Life 适用的应纳税寿命(196) Applied Cost 已分配成本(197) Applied Expense 已分配费用(198) Applied Manufacturing Expense 己分配制造费用(199) Apportion 摊派(200) Apportioned Charge 摊派费用(201) Appraisal 评估(202) Appraisal Cost 检验成本(203) Appraisers 评估人员(204) Appreciation 溢价、涨价(205) Appropriated Retained Earnings 拨定留存收益(206) Appropriation 侵占(207) Appropriation Account 盈余分配帐户(208) Appropriation Provisions 拨款条例(209) Approval 核准(210) Approval Authority 核准权(211) Approximation 近似(212) Arbitrary And Artificially High Value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值(213) Arbitration 仲裁(214) Arm's Length Transaction 公平交易(215) Arrangement 安排(216) Arrest 扣留(217) Art Perspective 艺术论(218) Article 2a 美国统一商法典关于法定融资租赁的条款(219) Article Of Association 公司章程(220) Articles Of Association 公司章程细则(221) Articles Of Incorporation 公司章程(222) Articulation 勾稽关系(223) Asia Lease 亚洲租赁协会(224) Assemble 汇集(225) Assess 评估(226) Assessment 课税(227) Asset 资产(228) Asset Backed Financing 资产支持型融资(229) Asset Based Lesser 立足于资产的出租人(230) Asset Manager 设备经理(231) Asset Oriented Lesser (经营租赁中的)资产导向型出租人(232) Asset Risk Insurance 资产风险保险(233) Asset Securitization 资产证券化(234) Asset Specificity 资产特点(235) Asset Tracking 资产跟踪(236) Asset Value Per Share 每股资产价值(237) Assets 资产(238) Assets Cover 资产保障(239) Assignee 受让人(240) Assignment 让与(241) Assignment Of Accounts Receivable 应收账款出借(242) Associated Company 联营公司(243) Association 社团 Society(244) Assumption 假设(245) At The Expiry 期限届满时(246) Attachments 附着物(247) Attainable Standard 可达标准(248) Attorney Fee 律师费(249) Attributable Profit 可归属利润(250) Attributes 属性(251) Auction Sale 拍卖(252) Audit 审计(253) Audit Report 审计报告(254) Auditing Standards 审计准则(255) Auditor 审计员(256) Authenticate 认证(257) Authentication 证实(258) Authority 当局(259) Authorize 认可(260) Authorized Share Capital 额定股本(261) Authorized Stock 核定股份(262) Automatic Transfer Of Title 所有权自动转移(263) Availability Of Fixed Rate Medium-Term Financing 固定利率中期融资可得到的程度(264) Available Hours 可用小时(265) Available-For-Sale Securities 正供出售证券(266) Average 平均数(267) Average Cost 平均成本(268) Average Life 平均寿命(269) Average Managed Net Financed Assets 所管理的已筹资金资产净额平均值(270) Avoidable Costs 可避免成本(271) Back Flush Accounting 倒退成本计算(272) Backed-Up Servicer 替补服务者(273) Back-To-Back Loan 易币贷款(274) Bad Debt 坏账(275) Bad Debts Ratio 坏帐比率(276) Balance 余额(277) Balance Sheet Accounts 资产负债账户(278) Balance Sheet Date 资产负债表日(279) Balance Sheet 资产负债表(280) Bandwidth 带宽(281) Bank Account 银行账户(282) Bank Affiliates 银行的下属机构(283) Bank Balance 银行结存(284) Bank Charges 银行手续费(285) Bank Deposit 银行存款(286) Bank Discount 银行贴现(287) Bank Draft 银行汇票(288) Bank Loan 银行借款(289) Bank Overdraft 银行透支(290) Bank Quote 银行报价(291) Bank Reconciliation 银行存款调节表(292) Bank Statement 银行对帐单(293) Bankers Acceptance 银行承兑(294) Bankruptcy 破产(295) Bankruptcy Cost 破产成本(296) Bankruptcy Court 破产法院(297) Bankruptcy Law 破产法(298) Bankruptcy Proceedings 破产程序(299) Bareboat Charterer 光船承租人(300) Bargain Renewal Option 廉价续租任择权(301) Basic Earnings Per Share 每股基本收益(302) Basic Rent 基本租金'(各期应付的租金) (303) Basis Of Apportionment 分摊基础(304) Batch 批量(305) Batch Costing 分批成本计算(306) Batch Level 批别层次(307) Be Combined With 与……一致(308) Bearer 持票人(309) Beneficiaries 受益人(310) Beneficiary 受益人(311) Bequest 遗产(312) Beta Factor B'(0市场) 风险因素(313) Big-Ticket Items 大额项目(314) Bill 帐单、票据(315) Bill And Collect 开票和收款(316) Bill Of Exchange 汇票(317) Bill Of Lading 提单(318) Bill Of Landing 提单(319) Bill Of Materials 用料预计单(320) Bill Payable 应付票据(321) Bill Receivable 应收票据(322) Bills Discounted 贴现票据(323) Bin Card 存货记录卡(324) Binding Agreement 有约束力的协议(325) Blind Vendor Discount 卖主暗扣(326) Bluebook 蓝皮书'(美国二手市场设备价格手册)(327) Board Of Directors 董事会(328) Bond Interest Expense 债券利息费用(329) Bond Payable 应付债券(330) Bond Retirement 债券赎回(331) Bondholder 债券持有人(332) Bonds 债券(333) Bonds Payable 公司债券(334) Bonus 红利(335) Bonus Share 分红股(336) Book Income 账面收入(337) Book Keeping 簿记(338) Book Loses 账面亏损(339) Book Of Accounts 会计账簿(340) Book Of Chronological Entry 序时账簿(341) Book Value 账面价值(342) Bookkeeper 簿记员(343) Bookkeeping 簿记(344) Bookkeeping Methods 记账方法(345) Bookkeeping Procedure Using Categorized Account Summary 记账凭证汇总表核算形式(346) Bookkeeping Procedure Using Columnar Journal 多栏式日记账核算形式(347) Bookkeeping Procedure Using General Journal 通用日记账核算形式(348) Bookkeeping Procedure Using Summarized Journal 日记总账核算形式(349) Bookkeeping Procedure Using Summary Vouchers 汇总记账凭证核算形式(350) Bookkeeping Procedure Using Vouchers 记账凭证核算形式(351) Bookkeeping Procedures 会计核算形式(352) Borrower 借款人(353) Boston Classification 波士顿分类(354) Bound Book 订本式账簿(355) Bpo'(Bargain Purchase Option) 廉价购买任择权(356) Branch Office General Ledger 支店往来账户(357) Break-Even Chart 保本图(358) Break-Even Point 保本点(359) Breaking Down Time 复位时间(360) Bridge 桥梁(361) Bridge Facility 桥式融通(362) Broker 经纪人(363) Broker Fee 经纪人费(364) Brokerage 经纪人(365) Brokers 经纪业(366) Brought Down 接前(367) Brought Forward 接上页(368) Budget 预算(369) Budget Allowance 预算定额(370) Budget Center 预算中心(371) Budget Cost Allowance 预算成本折让(372) Budget Manual 预算手册(373) Budget Period 预算期间(374) Budget Preparation 预算编制(375) Budgetary Accounting 预算会计(376) Budgetary Control 预算控制(377) Budgeted Capacity 预算生产能力(378) Build-To-Suit Leases' (租赁物由承租人)承建或承造的租赁协议(379) Bulldozer 推土机(380) Bundled Additional Services 捆绑'(在一起的)附加服务(381) Bundling 捆绑'(服务)(382) Burden 制造费用(383) Business Accounting 企业会计(384) Business Acquisition 业务收购(385) Business Activity 经济活动(386) Business And Occupation Tax 营业及开业许可税(387) Business Center 经营中心(388) Business Entity 企业个体(389) Business Generation 业务开发(390) Business Organization 经济组织(391) Business Transaction 经济业务(392) Business Trust 商业信托(393) Business Unit 经营单位(394) Buy-Out Management 管理性购买产权(395) By'(E)-Laws 细则(396) By-Product 副产品(397) By-Product Sales 副产品销售(398) Byte 字节(399) Call Premium 提前赎回溢价(400) Callable Bond 可通知赎回债券(401) Called-Up Share Capital 催缴股本(402) Canceled Check 已注销支票(403) Capacity 生产能力(404) Capacity Ratios 生产能力比率(405) Capital 股本、资本(406) Capital Appreciation 资本增值(407) Capital Assets Pricing Model 资本资产计价模式(408) Capital Commitment 承偌资本(409) Capital Employed 已运用的资本(410) Capital Expenditure Authorization 资本支出核准(411) Capital Expenditure Control 资本支出控制(412) Capital Expenditure Decision 资本支出决策(413) Capital Expenditure Proposal 资本支出申请(414) Capital Expenditure 资本支出(415) Capital Funding Planning 资本基金筹集计划(416) Capital Gain 资本收益(417) Capital Income 资本收益(418) Capital Investment Appraisal 资本投资评估(419) Capital Maintenance 资本保全(420) Capital Outlay 资本支出(421) Capital Reserves 资本公积(422) Capital Resource Planning 资本资源计划(423) Capital Statement 资本表(424) Capital Stock Certificate 股票(425) Capital Stock 股本(426) Capital Surplus 资本盈余(427) Capital Turnover 资本周转率(428) Capitalization Of Interests 利息资本化(429) Capitalize 资本化(430) Card 记录卡(431) Card Book 卡片式账簿(432) Carried Down 移后(433) Carried Forward 移下页(434) Carrying Amount 资产净值'(资产－累计折旧－减值) (435) Carrying Value 账面结存价值(436) Cash 现金(437) Cash Account 现金账户(438) Cash Book 现金账薄(439) Cash Budget 现金预算(440) Cash Control 现金控制(441) Cash Cow 金牛产品(442) Cash Disbursements Journal 现金支出日记账(443) Cash Discount 现金折扣(444) Cash Discounted 现金贴现(445) Cash Dividend 现金股利(446) Cash Equivalents 现金等价物(447) Cash Flow Budget 现金流量预算(448) Cash Flow Prospects 现金流量预测(449) Cash Flow Statement 现金流量表(450) Cash Flow 现金流量(451) Cash In Bank 银行存款(452) Cash Journal 现金日记账(453) Cash Ledger 现金分类账(454) Cash Limit 现金限额(455) Cash On Delivery 交货收款(456) Cash On Hand 库存现金(457) Cash Payment 现金支付(458) Cash Proceed 现金收入(459) Cash Purchase 现购(460) Cash Receipts 现金收入(461) Cash Register 出纳员(462) Cash Sale 现沽(463) Cash-Basis 现金收付制(464) Cashier 出纳员(465) Cashier’s Check 本票(466) Center 中心(467) Certificate In Internal Auditing 内部审计证书(468) Certificate In Management Accounting 管理会计证书(469) Certificate Of Deposit 存款单折(470) Certificate Of Deposit 存折单(471) Certificate Of Indebtedness 借据(472) Certificate Public Accountant 注册会计师(473) Certified Check 保付支票(474) Certified Public Accountant 会计师(475) Changeover Time 变更时间(476) Charge For Remittances 汇水手续费(477) Charges 费用(478) Chart Of Accounts 会计科目表(479) Charter 营业执照(480) Chartered Accountant 会计师(481) Chartered Entity 特许经济个体(482) Chattels 动产(483) Check 支票(484) Check Stub 支票存根(485) Checkbook Stub 支票存根(486) Checking 对账(487) Cheque 支票(488) Cheque Register 支票登记薄(489) Chronological 按时间顺序(490) Claim 要求权(491) Classification 分类(492) Classification 分类(493) Clause 条款(494) Clearing Accounts 集合分配账户(495) Client 客户(496) Clock Card 工时卡(497) Closed Account 己结清账户(498) Closing 结算(499) Closing Account 结账(500) Closing Entries 结账纪录(501) Closing Entry 结账分录(502) Closing Stock 期末存货(503) Closing The Book 结账(504) Code 代码(505) Coin Analysis 零钱分类(506) Collateral 担保品(507) Collection Fee 代收票据手续费(508) Collection Method 收款法(509) Columnar Journal 多栏日记账(510) Combination 联合(511) Combination Statements 汇总报表(512) Combine 联合(513) Combined Journal And Ledger 日记总账(514) Commission 佣金(515) Commission Revenues 佣金收入(516) Commitment Accounting 承偌确认会计(517) Committed Cost 约束性成本(518) Commodity 商品日用品(519) Common Cost 共同成本(520) Common Stock 普通股(521) Common-Size Financial Statement 百分比财务报表(522) Company 公司(523) Company Limited By Guarantee 有限担保责任公司(524) Company Limited Shares 股份有限公司(525) Comparability 可比性原则(526) Comparative Financial Statement 比较财务报表(527) Compensation 赔偿。
会计与财务专业英语词汇
SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting.Bookkeeping 薄记Income statement/profit and loss account 利润表Balance sheet 资产负债表Cash flow statement 现金流量表Asset 资产Liability 负债Owner’s equity/capital 所有者权益Revenue 收入Expense 费用Income 收益Depreciation 折旧Full disclosure 充分披露Double-entry system 复式记账Financial accounting 财务会计Managerial accounting 管理会计Tax accounting 税务会计Cost accounting 成本会计Generally accepted accounting principles 公认会计原则Financial accounting standards board (FASB) 财务会计准则委员会American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件Source document 原始凭证External transaction 外部业务Internal transaction 外部业务Account 账户Debit 借方Credit 贷方Cash in bank 银行存款Receivable 应收款项Prepaid expense 预付费用Payable 应付款项Unearned revenue 预收收入Withdrawal 提存Temporary account 暂时账户Nominal account 虚账户Real account 实账户Chart of accounts 科目表General ledger 总分类账Normal balance 正常余额Compound journal entry 复式分录General journal 普通日记账Posting 过账Accounting cycle 会计循环Adjustment 账项调整Adjusted trial balance 调整后试算表Closing 结账Post-closing trial balance 结账后的试算表Voucher 记账凭证Receipt voucher 收款凭证Payment voucher 付款凭证Transfer voucher 转账凭证Debt ratio 负债比率Financial leverage 财务杠杆Time p eriod 会计期间Fiscal year 财政年度Calendar year 日历年度Natural business year 自然经营年度Accrual basis 权责发生制、应计制Cash basis 收付实现、现金制Prepaid items 预付项目Unearned items 预收项目Accrued items 应计项目Deferrals and accruals 递延与应计Contra account 备抵账户Net book value 账面净值Closing entries 结账分录Income summary 收益汇总Bookkeeping procedures 账务处理程序Summarized voucher 汇总记账凭证Categorized accounts summary 科目汇总表Columnar journal 多栏目日记账Unearned revenue 预收收入Advance from customers 预收账款Prepaid expense 待摊费用Accrued expense 预提费用Classified balance sheet 分类资产负债表Working capital 营运资本Long-term investment 长期投资Tangible f ixed a sset 固定资产Intangible fixed asset 无形资产Shareholders ’equity 股东权益Common shares 普通股股本Retained earnings 留存收益Current ratio 流动比率Sales revenue 销售收入Costof goods sold 销售成本Grossprofit 毛利Operating expenses 营业费用Merchandise inventory 商品存货Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Purchase returns and allowances 购货退回与折让Trade discounts 商业折扣Credit terms 付款条件Transportation costs 运费FOB destination 目的地交货FOB shipping point 离岸价格Sales returns and allowances 销售退回与折让Sales discounts 销售折扣Debit memorandum 借项备忘录Credit memorandum 贷项备忘录Inventory shrinkage 存货减值Multiple-step income statement 多步式收益表Special journal 特种日记账Subsidiary ledger 明细分类账Control account 控制账户Sales journal 销售日记账Purchases journal 购货日记账Cash receipts journal 现金收入日记账Cash disbursements journal 现金支出日记账Bookkeeping procedures 账务处理程序Acid-test ratio 速动比率Bad debts 坏账Write off 注销Allowance method 备抵法Direct write off method 直接冲销法Aging of accounts receivable method 账龄分析法Credit card sales 信用卡销售Dishonored note receivable 应收票据拒付Discounting note receivable 应收票据贴现Contingency 或有事项Contingent liability 或有负债Contingent asset 或有资产Selling accounts receivable 应收账款出售Pledging accounts receivable 应收账款抵押Accounts receivable turnover 应收账款周转率Specific identification method 个别认定法First-in, first-out method (FIFO) 先进先出法Last-in, first-out method (LIFO) 后进先出法Replacement costs 重置成本Lower of cost or market method （LCM）成本与市价熟低法Raw materials 原材料Work in process 生产成本Finished goods 完工产品Work-in-process i nventory 在产品Manufacturing overhead 制造成本Transportation-in 运输费用Income manipulate 利润操纵Inventory shrinkage 存货短缺Gross margin 毛利Net realizable value 可变现净值Provision for decline in value of inventories 存货跌价准备Gross profit method 毛利率法Retail inventory methods 零售价格法Inventory turnover 存货周转率Time value of time 货币的时间价值Simple versus compound interest 单利与复利Future value 终值Present value 现值Future value of an annuity 年金终值Present value of an annuity 年金现值Bonds payable 应付债券Discount on notes payables 应付票据折价Registered bonds 记名债券Coupon bonds 不记名债券Term bonds 到期还本债券Serial bond 分期还本债券Convertible bonds 可转换债券Callable bonds 可赎回债券Secured bond 有担保债券Debenture bonds 无担保债券或风险债券Coupon rate or nominal rate 票面利率或名义利率Market or effective rate 市场利率或实际利率Discount on bond payable 应付债券折价Premium on bonds payable 应付债券溢价Loss on redemption of bonds 赎回债券损失Times interest earned 利息保障倍数Subsequent expenditures 后续支出Declining-balance method 余额递减Changes in estimate 估计变更Patents 专利Copyrights 版权Franchises 特许权Trademarks 商标权Goodwill 商誉Pre-operating expenses 开办费Deferred expenses 递延费用Impairment of long-term assets 长期资产的减值Debt security 债权证券Equity securities 股权证券Capital expenditures 资本性支出Revenue expenditures 收益性支出Non-depreciable assets 非折旧资产Operating lease 经营租凭Financing lease 筹资租赁Off-balance sheet financing 表外融资Substance over form 实质重于形式Non-monetary exchange 非货币性交易Lump-sum purchase 一揽子购入Double-declining-balance method 双倍余额递减Residual value 残值Carrying value 账面余额Fixed assets pending disposal 固定资产清理Depletion 折耗Production method (activity method) 工作量法Amortization 摊销Return on assets 资产报酬率Asset turnover 资产周转率Sole proprietorships 独资企业Partnerships 合伙企业Authorized stock 核定股本Outstanding shares 发行在外的总股份Par value 面值No-par value 无面值Common stock & preferred stock 普通股与优先股Noncumulative-dividend preference 非累积优先股Cumulative-dividend preference 累积优先股Stock subscriptions 股票认购Capital surplus 资本公积Donated capital 捐赠资本Treasury stock 库藏股Stock buyout 股票回购Retained earnings 留存收益Earnings per share 每股收益Appropriated (or restricted) retained earnings 拨定留存收益Reserve fund 盈余公积Cash dividends 现金分红Stock dividends 股票分红Stock split 股票分割Dividend yield 股利报酬率Price-earnings ratio 市盈率Balance Sheet资产流动资产现金银行存款交易性金融资产应收票据应收账款减：坏账准备预付账款其他应收款待摊费用存货减：存货变现损失准备一年内到期的长期投资其他流动资产流动资产合计非流动资产可供出售金融资产持有至到期投资一年以上的应收款项长期股权投资固定资产：固定资产原价减：累计折旧固定资产净值固定资产清理在建工程：在建工程无形资产：土地使用权工业产权及专有技术ASSETSCURRENT ASSETSCashCash in bankTrading securitiesNotes receivableAccounts receivableLess: Provision for bad debtsAdvances to suppliersOther receivablesPrepaid expensesInventoriesLess: provision for loss on realization of inventory Long-term investment maturing within one year Other current assetsTotal current assetsNON-CURRENT ASSETSAvailable – for –sale securitiesHeld-to-maturity securitiesReceivables collectible after one yearLong-term investment in equityFIXED ASSETSFixed assets-costLess: Accumulated depreciationFixed assets-net book valueFixed assets pending disposal CONSTRUCTION IN PROGRESS Construction in progressINTANGIBLE ASSETSLand occupancy rightsProprietary technology and patents开发支出商誉长期待摊费用递延所得税资产其他非流动资产非流动资产合计资产总计负债及所有者权益流动负债：短期借款应付票据应付账款应付工资应交税费应付股利预收货款其他应付款预提费用预计负债其他流动负债流动负债合计非流动负债：长期借款应付公司债券应付公司债券溢价/折价一年内到期的长期负债一年以上的应付款项递延所得税负债其他非流动负债非流动负债合计负债合计所有者权益：实收资本资本公积盈余公积未分配利润/（累计亏损）所有者权益合计Development costGoodwillLong-term prepaid expenseDeferred tax assetsOther non-current assetsTotal non-current assetsTOTAL ASSETSLIABILITIESANDOWNERS ’EQUITY CURRENT LIABILITIESShort-term loansNotes payableAccounts payableAccrued payrollTaxes payableDividends payableAdvances from customersOther payablesAccrued expensesProvisions for foreseeable liabilitiesOther current liabilitiesTotal c urrent liabilitiesNon-current liabilitiesLong-term loansDebentures payablePremium / (discount) on debentures payable Portion of long-term liabilities due within one year Payables due after one yearDeferred tax liabilitiesOther non-current liabilitiesTotal non-current liabilitiesTOTAL LIABILITIESOWNER ’S EQUITYPaid-in capitalCapital surplusEarnings surplusUndistributed profits /(accumulated losses)Total owners’ equityProfit and loss account销售收入减：销售折扣与折让销售净额减少：销售成本销售毛利减：销售费用管理费用财务费用/（财务收入）-净额资产减值损失加：公允价值变动损益投资损益营业利润（亏损）加：营业我收入减：营业外支出利润总额/亏损总额减：所得税净利润/（净亏损）每股收益基本每股收益稀释每股收益SALES REVENUELess: sales discounts and allowances NET SALESLess: cost of salesGross profit on salesLess: selling expensesGeneral and administrative expensesFinancial expenses/(income)-net Impairment losses of assetsPlus: gain(loss) on changes in fair value Investment income or loss OPERATING PROFIT/(LOSS) Plus: Non-operating incomeLess: non-operating expensesTOTAL PROFIT/(LOSS)Less: income taxNET PROFIT/(LOSS) AFTER TAX EARNINGS PER SHAREBasic EPSDiluted EPS负债及所有者权益总计TOTAL LIABILITIES AND OWNERS’EQUITY。
会计英文常用词汇
会计英文常用词汇引言在全球化的时代，掌握英语已经成为一项必备技能。
对于从事会计工作的人来说，熟悉会计英文常用词汇更是必不可少的。
本文将为您介绍一些常见的会计英文词汇，以帮助您更好地进行会计工作。
1. 会计基础•Accounting: 会计•Bookkeeping: 簿记•Assets: 资产•Liabilities: 负债•Equity: 权益•Income: 收入•Expenses: 费用•Ledger: 分类账•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Trial balance: 试算表•Double-entry accounting: 复式记账2. 账户类型•Cash: 现金•Accounts receivable: 应收账款•Accounts payable: 应付账款•Inventory: 存货•Fixed assets: 固定资产•Intangible assets: 无形资产•Equity or Owner’s equity: 所有者权益•Retned earnings: 留存收益•Revenue: 收益•Expense: 费用•Cost of goods sold: 销售成本3. 交易和记录•Journal entry: 日志记录•Debit: 借方•Credit: 贷方•General ledger: 总分类账•Accounts receivable ledger: 应收账款分类账•Accounts payable ledger: 应付账款分类账•Cash disbursements journal: 现金支付日记账•Cash receipts journal: 现金收款日记账•Sales journal: 销售日记账•Purchase journal: 采购日记账•General journal: 总记账簿•Posting: 记账•Trial balance: 试算表4. 税务相关•Tax: 税收•Income tax: 所得税•Sales tax: 销售税•Value-added tax (VAT): 增值税•Tax return: 纳税申报表•Tax deduction: 税务减免•Tax evasion: 逃税•Tax audit: 税务审计•Taxable income: 应纳税所得额5. 财务报告•Financial statement: 财务报表•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Statement of retned earnings: 公积金变动表•Financial ratios: 财务比率•Profit margin: 利润率•Return on investment (ROI): 投资回报率•Earnings per share (EPS): 每股收益•Interest coverage ratio: 利息偿付倍数结论以上是一些最常用的会计英文词汇，掌握这些词汇将有助于您更好地理解和运用英语进行会计工作。
财务会计常见英语词汇
财务会计常见英语词汇财务会计指通过对企业已经完成的资金运动全面系统的核算与监督，以为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息为主要目标而进行的经济管理活动。
下面店铺为大家带来金融英语财务会计常见英语词汇，欢迎大家阅读!财务会计常见英语词汇：固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments财务会计常见英语词汇：无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization以上就是店铺为大家带来的金融英语财务会计常见英语词汇，希望对大家的学习有所帮助!。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
财务会计-会计专业英语单词 精品
会计专业英语词汇acceptance承兑account账户accountant会计员accounting会计accountingsystem会计制度accountspayable应付账款accountsreceivable应收账款accumulatedprofits累积利益adjustingentry调整记录adjustment调整administrationexpense管理费用advances预付advertisingexpense广告费agency代理agent代理人agreement契约allotments分配数allowance津贴amalgamation合并amortization摊销amortizedcost应摊成本annuities年金appliedcost已分配成本appliedexpense已分配费用appliedmanufacturingexpense己分配制造费用apportionedcharge摊派费用appreciation涨价articleofassociation公司章程assessment课税assets资产attorneyfee律师费audit审计auditor审计员average平均数averagecost平均成本baddebt坏账balance余额balancesheet资产负债表bankaccount银行账户bankbalance银行结存bankcharge银行手续费bankdeposit银行存款bankdiscount银行贴现bankdraft银行汇票bankloan银行借款bankoverdraft银行透支bankersacceptance银行承兑bankruptcy破产bearer持票人beneficiary受益人bequest遗产bill票据billofexchange汇票billoflading提单billsdiscounted贴现票据billspayable应付票据billsreceivable应收票据boardofdirectors董事会bonds债券bonus红利bookvalue账面价值bookkeeper簿记员bookkeeping簿记branchofficegeneralledger支店往来账户broker经纪人broughtdown接前broughtforward接上页budget预算by-product副产品by-productsales副产品销售capital股本capitaline资本收益capitaloutlay资本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下页cash现金cashaccount现金账户cashinbank存银行现金cashondelivery交货收款cashonhand库存现金cashpayment现金支付cashpurchase现购cashsale现沽cashier出纳员cashierscheck本票certificateofdeposit存款单折certificateofindebtedness借据certifiedcheck保付支票certifiedpublicaccountant会计师charges费用chargeforremittances汇水手续费charter营业执照charteredaccountant会计师chattles动产check支票checkbookstub支票存根closedaccount己结清账户closing结算closingentries结账纪录closingstock期末存货closingthebook结账columnarjournal多栏日记账bination联合mission佣金modity商品monstock普通股pany公司pensation赔偿poundinterest复利consignee承销人consignment寄销consignor寄销人consolidatedbalancesheet合并资产负债表consolidatedprofitandlossaccount合并损益表consolidation合并constructioncost营建成本constructionrevenue营建收入contract合同controlaccount统制账户copyright版权corporation公司cost成本costaccounting成本会计costoflabour劳工成本costofproduction生产成本costofmanufacture制造成本costofsales销货成本costprice成本价格credit贷方creditnote收款通知单creditor债权人crossedcheck横线支票currentaccount往来活期账户currentasset流动资产currentliability流动负债currentprofitandloss本期损益debit借方debt债务debtor债务人deed契据deferredassets递延资产deferredliabilities递延负债delivery交货deliveryexpense送货费deliveryorder出货单demanddraft即期汇票demandnote即期票据demurragecharge延期费deposit存款depositslip存款单depreciation折旧directcost直接成本directlabour直接人工director董事discount折扣discountonpurchase进货折扣discountonsale销货折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable应付股利documentarybill押汇汇票documents单据doubleentrybookkeeping复式簿记draft汇票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes税捐earnings业务收益endorser背书人entertainment交际费enterprise企业equipment设备estate财产estimatedcost估计成本estimates概算exchange兑换exchangeloss兑换损失expenditure经费expense费用extension延期facevalue票面价值factor代理商fairvalue公平价值financialstatement财务报表financialyear财政年度finishedgoods制成品finishedparts制成零件fixedasset固定资产fixedcost固定成本fixeddeposit定期存款fixedexpense固定费用foreman工头franchise专营权freight运费funds资金furnitureandfixture家俬及器具gain利益generalexpense总务费用generalledger总分类账goods货物goodsintransit在运货物goodwill商誉governmentbonds政府债券grossprofit毛利guarantee保证guarantor保证人idletime停工时间importduty进口税ine收入inetax所得税inefromjointventure合营收益inefromsaleofassets出售资产收入indirectcost间接成本indirectexpense间接费用indirectlabour间接人工indorsement背书installment分期付款insurance保险intangibleasset无形资产interest利息interestrate利率interestreceived利息收入interofficeaccount内部往来intrinsicvalue内在价值inventory存货investment投资investmentine投资收益invoice发票item项目job工作jobcost工程成本jointventure短期合伙journal日记账labour人工labourcost人工成本land土地lease租约leasehold租约ledger分类账legalexpense律师费letterofcredit信用状liability负债limitedpany有限公司limitedliability有限负债limitedpartnership有限合伙liquidation清盘loan借款longtermliability长期负债loss损失lossonexchange兑换损失machineryequipment机器设备manufacturingexpense制造费用manufacturingcost制造成本marketprice市价materials原村料materialrequisition领料单medicalfee医药费merchandise商品miscellaneousexpense杂项费用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty动产netamount净额netasset资产净额netine净收入netloss净亏损netprofit纯利netvalue净值notes票据notespayable应付票据notesreceivable应收票据openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支openingstock期初存货operatingexpense营业费用order订单organizationexpense开办费originaldocument原始单据outlay支出output产量overdraft透支quotation报价rate比率rawmaterial原料rebate回扣receipt收据receivable应收款recoup补偿redemption偿还refund退款remittance汇款rent租金repair修理费reserve准备residualvalue剩余价值retailer零售商returns退货revenue收入salary薪金sales销货salereturn销货退回salediscount销货折扣salvage残值samplefee样品scrap废料scrapvalue残余价值securities证券security抵押品sellingmission销货佣金sellingexpense销货费用sellingprice售价sharecapital股份sharecertificate股票shareholder股东shorttermloan短期借款soleproprietorship独资spareparts配件standardcost标准成本stock存货stocktake盘点stocksheet存货表subsidies补助金sundryexpense杂项费用supportingdocument附表surplus盈余suspenseaccount暂记账户taxableprofit可征税利润tax税捐temporarypayment暂付款temporaryreceipt暂收款timedeposit定期存款total合计totalcost总成本tradecreditor进货客户tradedebtor销货客户trademark商标transaction交易transfer转账transfervoucher转账传票transportation运输费travelling差旅费trialbalance电子表格trust信托turnover营业额unappropriatedsurplus未分配盈余unitcost单位成本unlimitedpany无限公司unlimitedliability无限责任unpaiddividend未付股利valuation估价value价值vendor卖主voucher传票wagerate工资率wage工资wageallocationsheet工资分配表warehousereceipt仓库收据welfareexpense褔利费wearandtear秏损workorder工作通知单yearend年结。
财务会计英语专业词汇大全
财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
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1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission
advance 放款
adverse tax consequences 不利的税收后果
advertising 做告
affiliated group 联合团体
affiliate 附属机构
African Leasing Association 非洲租赁协会
after-tax rate 税后利率
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
100902 银行本票 Cashier''s cheque
100903 银行汇票 Bank draft
100904 信用卡 Credit card
100905 信用证保证金 L/C Guarantee deposits
100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程
AsiaLeaae 亚洲租赁协会
assess 评估
asset manager 设备经理
available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
backed-up servicer 替补服务者
balance sheet date 资产负债表日
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
amortization schedule 摊销进度表
amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) （美国）可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款
bandwidth 带宽
bank affiliates 银行的下属机构 bank quote 银行报价
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序
bankruptcy 破产
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议
bulldozer推土机
bundled additional services捆绑（在一起的）附加服务
bundling捆绑（服务）
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议
agreement 协议
alliances 联盟
allocation of finance income 财务收益分配
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人
accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度
amendment 修改
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
appendix （契约性文件的）附件
applicable law 适用法律
applicable securities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例
财务会计英语专业词汇大全
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付
acceptance date 接受日
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度
additional risk附加风险
additions （设备的）附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整
administrative fee管理费
Administrative Law（美国）行政法
advance notice 事先通知
110101 股票 Short-term investments - stock
110102 债券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods