金融财务会计类词汇

金融财务类词汇
素质教育：Quality Education
EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient 保险业：the insurance industry
保证重点指出：ensure funding for priority areas
补发拖欠的养老金：clear up pension payments in arrears
不良贷款：non-performing loan
层层转包和违法分包：multi-level contracting and illegal subcontracting
城乡信用社：credit cooperative in both urban and rural areas
城镇居民最低生活保障：a minimum standard of living for city residents
城镇职工医疗保障制度：the system of medical insurance for urban workers
出口信贷：export credit
贷款质量：loan quality
贷款质量五级分类办法：the five-category assets classification for bank loans
防范和化解金融风险：take precautions against and reduce financial risks
防洪工程：flood-prevention project
非法外汇交易：illegal foreign exchange transaction
非贸易收汇：foreign exchange earnings through nontrade channels
非银行金融机构：non-bank financial institutions
费改税：transform administrative fees into taxes
跟踪审计：follow-up auditing
工程监理制度：the monitoring system for projects
国有资产安全：the safety of state-owned assets
过度开垦：excess reclamation
合同管理制度：the contract system for governing projects
积极的财政政策：pro-active fiscal policy
基本生活费：basic allowance
解除劳动关系：sever labor relation
金融监管责任制：the responsibility system for financial supervision
经济安全：economic security
靠扩大财政赤字搞建设：to increase the deficit to spend more on development
扩大国内需求：the expansion of domestic demand
拉动经济增长：fuel economic growth
粮食仓库：grain depot
粮食收购资金实行封闭运行：closed operation of grain purchase funds
粮食销售市场：grain sales market
劣质工程：shoddy engineering
乱收费、乱摊派、乱罚款：arbitrary charges, fund-raising, quotas and fines
骗汇、逃汇、套汇：obtain foreign currency under false pretenses, not turn over foreign owe Director’s report董事会报告书
For the year ended 31 December 2005截至2005年12月31日止
Financial statement财务报表
Principal activity主要业务
Investment holding投资控股方
Related party关联方
Results and appropriation业务及分派
Income statement收入报表
Recommend the payment of a dividend建议派发股息Fixed assets固定资产
Share capital股本
Directors’ interest董事享有权益
Management contracts管理合约
Auditor审计师
Chairman董事长
Auditor’s repo rt审计师报告书
Certified public accountant注册会计师
Turnover营业额
General and administrative expenses日常与行政开支Profit before income tax税前盈利
Income tax expense所得税费用
Attributable to应得部分
Balance sheet资产负债表
Non-current asset非流动资产
Associate联营企业
Deferred income tax递延所得税
Current asset流动资产
Due from related companies关联公司应付款
Due to related companies应付关联公司款
Prepaid design fee预付设计费
Equity and liability权益与负债
Accumulated deficits累计亏绌
Current liabilities流动负债
Accruals预提
Total equity and liabilities权益与负债总额
Net current liabilities净流动负债
Total assets less current liabilities减流动负债后的总资产Cash flow from operating activities经营现金流
Cash flows from investing activities投资现金流
Cash flows from financing activities融资现金流Receivables应付款项
Payables应付款项
Cash and cash equivalents现金与现金等价物
Bank balance银行结余
Causeway Bay铜锣湾
The ultimate holding company最终控股公司
In units of HK dollars以港元为记帐本位
Accounting policy会计政策
Hong Kong Financial Reporting Standards香港财务报告准则Historical cost convention历史成本法
Fair value公平值
Consolidated and separate financial statement合并与个别财务报表Carrying amount帐面值
Leasehold improvements租赁改良物
On a straight-line basis直线法
Property, plant and equipment地产，厂房与设备
Impairment of assets资产损坏
Operating lease经营租赁
Intangible assets隐形资产
Subsidiaries附属公司
Translation of foreign currency外币业务
Employee benefits员工福利
Bonus plan奖金计划
Credit risk信贷风险
Turnover营业额
Expenses by nature根据类型分类的开支
Operating lease运营租金
Depreciation of fixed assets固定资产折旧
Tax expense税务开支
Net book value净账面价值
Unlisted shares未上市股票
Director’s emolument董事的薪水
Allowances津贴
commitments承付
unsecured无担保
no fixed repayment terms无固定归还期限
effective rate实际利率
principal taxation rate主税率
liability method负债法
一、会计与会计理论
会计accounting
决策人Decision Maker
投资人Investor
股东Shareholder
债权人Creditor
财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
私业会计Private Accounting
公众会计Public Accounting
注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC
美国注册会计师协会AICPA
财务会计准则委员会FASB
管理会计协会IMA
美国会计学会AAA
税务稽核署IRS
独资企业Proprietorship
合伙人企业Partnership
公司Corporation
会计目标Accounting Objectives
会计假设Accounting Assumptions
会计要素Accounting Elements
会计原则Accounting Principles
会计实务过程Accounting Procedures
财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption
货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
会计分期假设Time-period Assumption
资产Asset
负债Liability
业主权益Owner's Equity
收入Revenue
费用Expense
收益Income
亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matching Principle
全面披露原则Full-disclosure (Reporting) Principle
客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
权责发生制Accrual Basis
现金收付制Cash Basis
财务报告Financial Report
流动资产Current assets
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
二、会计循环
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System
帐户Ledger
会计科目Account
会计分录Journal entry
原始凭证Source Document
日记帐Journal
总分类帐General Ledger
明细分类帐Subsidiary Ledger
试算平衡Trial Balance
现金收款日记帐Cash receipt journal
现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal
购货日记帐Purchase Journal
普通日记帐General Journal
工作底稿Worksheet
调整分录Adjusting entries
结帐Closing entries
三、公司现金与应收账款
现金Cash
银行存款Cash in bank
库存现金Cash in hand
流动资产Current assets
偿债基金Sinking fund
定额备用金Imprest petty cash
支票Check(cheque)
银行对账单Bank statement
银行存款调节表Bank reconciliation
statement
在途存款Outstanding deposit
在途支票Outstanding check
应付凭单V ouchers payable
应收账款Account receivable
应收票据Note receivable
起运点交货价F.O.B shipping point
目的地交货价F.O.B destination point
商业折扣Trade discount
现金折扣Cash discount
销售退回及折让Sales return and allowance
坏账费用Bad debt expense
备抵法Allowance method
备抵坏账Bad debt allowance
损益表法Income statement approach
资产负债表法Balance sheet approach
账龄分析法Aging analysis method
直接冲销法Direct write-off method
带息票据Interest bearing note
不带息票据Non-interest bearing note
出票人Maker
受款人Payee
本金Principal
利息率Interest rate
到期日Maturity date
本票Promissory note
贴现Discount
背书Endorse
拒付费Protest fee
四、公司存货
存货Inventory
商品存货Merchandise inventory
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
目的地抵岸价格F.O.B destination
寄销Consignment
寄销人Consignor
承销人Consignee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase 购货折让和折扣Purchase allowance and discounts
存货盈余或短缺Inventory overages and shortages
分批认定法Specific identification
加权平均法Weighted average
先进先出法First-in, first-out or FIFO
后进先出法Lost-in, first-out or LIFO
移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM
市价Market value
重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售价格法Retail method
成本率Cost ratio
五、公司长期投资
长期投资Long-term investment
长期股票投资Investment on stocks
长期债券投资Investment on bonds
成本法Cost method
权益法Equity method
合并法Consolidation method
股利宣布日Declaration date
股权登记日Date of record
除息日Ex-dividend date
付息日Payment date
债券面值Face value, Par value
债券折价Discount on bonds
债券溢价Premium on bonds
票面利率Contract interest rate, stated rate
市场利率Market interest ratio, Effective rate 普通股Common Stock
优先股Preferred Stock
现金股利Cash dividends
股票股利Stock dividends
清算股利Liquidating dividends
到期日Maturity date
到期值Maturity value
直线摊销法Straight-Line method of amortization
实际利息摊销法Effective-interest method of amortization
六、公司固定资产
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 七、公司无形资产
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
八、公司流动负债
负债Liability
流动负债Current liability
应付帐款Account payable
应付票据Notes payable 贴现票据Discount notes
长期负债一年内到期部分Current maturities of long-term liabilities
应付股利Dividends payable
预收收益Prepayments by customers
存入保证金Refundable deposits
应付费用Accrual expense
增值税value added tax
营业税Business tax
应付所得税Income tax payable
应付奖金Bonuses payable
产品质量担保负债Estimated liabilities under product warranties
赠品和兑换券Premiums, coupons and trading stamps
或有事项Contingency
或有负债Contingent
或有损失Loss contingencies
或有利得Gain contingencies
永久性差异Permanent difference
时间性差异Timing difference
应付税款法Taxes payable method
纳税影响会计法Tax effect accounting method
递延所得税负债法Deferred income tax liability method
九、长期负债
长期负债Long-term Liabilities
应付公司债券Bonds payable
有担保品的公司债券Secured Bonds
抵押公司债券Mortgage Bonds
保证公司债券Guaranteed Bonds
信用公司债券Debenture Bonds
一次还本公司债券Term Bonds
分期还本公司债券Serial Bonds
可转换公司债券Convertible Bonds
可赎回公司债券Callable Bonds
可要求公司债券Redeemable Bonds
记名公司债券Registered Bonds
无记名公司债券Coupon Bonds
普通公司债券Ordinary Bonds
收益公司债券Income Bonds
名义利率，票面利率Nominal rate
实际利率Actual rate
有效利率Effective rate
溢价Premium
折价Discount
面值Par value
直线法Straight-line method
实际利率法Effective interest method
到期直接偿付Repayment at maturity
提前偿付Repayment at advance
偿债基金Sinking fund
长期应付票据Long-term notes payable
抵押借款Mortgage loan
十、业主权益
权益Equity
业主权益Owner's equity
股东权益Stockholder's equity
投入资本Contributed capital
缴入资本Paid-in capital
股本Capital stock
资本公积Capital surplus
留存收益Retained earnings
核定股本Authorized capital stock
实收资本Issued capital stock
发行在外股本Outstanding capital stock
库藏股Treasury stock
普通股Common stock
优先股Preferred stock
累积优先股Cumulative preferred stock
非累积优先股Noncumulative preferred stock
完全参加优先股Fully participating preferred stock
部分参加优先股Partially participating preferred stock
非部分参加优先股Nonpartially participating preferred stock
现金发行Issuance for cash
非现金发行Issuance for noncash consideration
股票的合并发行Lump-sum sales of stock
发行成本Issuance cost
成本法Cost method
面值法Par value method
捐赠资本Donated capital
盈余分配Distribution of earnings 股利Dividend
股利政策Dividend policy 宣布日Date of declaration 股权登记日Date of record。