会计英语114章术语翻译(仅供参考不足之处望批评指正)
Chapter 1 Accounting会计
Accounting equation会计等式
Assets资产
Auditors审计师
Balance sheet资产负债表
Bookkeeping记账
Business entity assumption会计主体原则Common stock普通股
Corporation公司
Cost principle成本原则
Equity权益
Ethics伦理
Events事项
Expanded accounting equation扩展的会计等式Expenses费用
External transactions外部交易
External users外部信息使用者
Financial accounting财务会计
FASB美国财务会计准则委员会
Full disclosure principle充分披露原则
GAAP公认会计原则
Going-concern assumption持续经营原则
Income statement损益表
Internal transactions内部交易
Internal users内部信息使用者
IASB国际会计准则理事会
Liabilities负债
Managerial accounting管理会计
Matching principle配比原则
Monetary unit assumption货币单位原则
Net income净收益
Net loss净损失
Owner ,Capital所有者名下的资本
Owner investment所有者投资
Owner withdrawals所有者提取
Partnership合伙企业
Proprietorship独资企业
Recordkeeping记账
Revenue recognition principle收入确认原则Revenues收入
Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会
Shareholders股东
Shares股份
Sole proprietorship个人独资企业
Statement of cash flows现金流量表
Statement of owner’s equity所有者权益表
Stock股票
Stockholders股东
Time period assumption会计分期原则Withdrawals提取
Chapter 2 Account账户
Account balance账户余额
Balance column account三栏式账户
Chart of accounts会计科目表
Compound journal entry复合日记账分录
Credit贷方
Creditors债权人
Debit借方
Debtors债务人
Double-entry accounting复式记账法
General journal普通日记账
General ledger总分类账
Journal日记账
Journalizing 登记日记账
Ledger分类账
Posting过账
(PR) column过账索引栏
Source documents原始凭证
T-account T型账户
Trial balance试算平衡表
Unearned revenue预收收入
Chapter 3 Accounting period会计期间
Accrual basis accounting权责发生制会计
Accrued expenses应计费用
Accrued revenues应计收入
Adjusted trial balance调整后试算平衡表Adjusting entry调整分录
Annual financial statements年度财务报表
Book value账面价值
Cash basis accounting收付实现制会计
Contra account备抵账户
Depreciation折旧
Fiscal year会计年度
Interim financial statements中期财务报表
Matching principle配比原则
Natural business year自然营业年度
Plant assets固定资产
Prepaid expenses预付费用
Straight-line depreciation method直线折旧法
Time period assumption会计分期原则
Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入
Chapter 4 Accounting cycle会计循环
Classified balance sheet分类资产负债表
Closing entries结账分录
Closing process结账过程
Current assets流动资产
Current liabilities流动负债
Income summary损益汇总账户
Intangible assets无形资产
Long-term investments长期投资
Long-term liabilities长期负债
Operating cycle营业周期
Permanent accounts永久性账户
Post-closing trial balance结账后试算平衡表
Pro forma financial statements预测财务报表Temporary accounts临时性账户
Unclassified balance sheet未分类资产负债表
Working papers工作底稿
Work sheet工作底表
Chapter 5 Cash discount现金折扣
Cost of goods sold商品销售成本
Credit memorandum贷记通知单
Credit period 信用期
Credit terms信用条件
Debit memorandum借记通知单
Discount period折扣期
EOM月末
FOB交货点
General and administrative expenses一般及行政管理费用Gross margin毛利
Gross profit毛利
Inventory存货
List price价目表价格
Merchandise 商品
Merchandise inventory库存商品
Merchandiser商业企业
Multiple-step income statement多步式损益表Periodic inventory system定期盘存制
Perpetual inventory system永续盘存制
Purchase discount购货折扣
Retailer零售商
Sales discount销售折扣
Selling expenses销售费用
Shrinkage损耗
Single-step income statement单步式损益表Supplementary records辅助记录
Trade discount商业折扣
Wholesaler批发商
Chapter 6 Average cost平均成本
Conservatism constraint稳健性原则
Consignee 收货人
Consignor发货人
Consistency concept一致性原则
FIFO先进先出法
Interim statements中期报告
LIFO后进先出法
LCM成本与市价孰低法
Net realizable value可变现净值
Specific identification个别认定法
Weighted average加权平均法
Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账
Cash disbursements journal现金支出日记账
Cash receipts journal现金收入日记账
Check register支票登记薄
Columnar journal多栏式日记账
Compatibility principle适应性原则
Controlling account统驭账户
Control principle控制原则
Cost-benefit principle成本—收益原则
Flexibility principle灵活性原则
General journal普通日记账
Internal controls内部控制
Purchases journal购货日记账
Relevance principle相关性原则
Sales journal销售日记账
Schedule of accounts payable应付账款明细表
Schedule of accounts receivable应收账款明细表Special journal特种日记账
Subsidiary ledger明细分类账
Chapter 8 Bank reconciliation银行存款余额调节表
Bank statement银行对账单
Canceled checks注销支票
Cash 现金
Cash equivalents现金等价物
Cash over and short现金溢缺
Check支票
Deposit ticket存款单
Deposits in transit在途存款
EFT电子资金转账
Internal control system内部控制制度
Liquid assets流动资产
Liquidity偿债能力
Outstanding checks未兑现支票
Petty cash备用金
Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡
Voucher 凭单
Voucher system凭单制
Chapter 9 Accounts receivable应收账款
Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法
Bad debts坏账
Direct write-off method直接核销法
Interest 利息
Maker of the note出票人
Matching principle配比原则
Materiality constraint重要性约束
Maturity date of a note票据到期日
Payee of the note票据收款人
Principal of a note票据的本金
Promissory note票据
Realizable value可变现价值
Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销
Asset book value资产账面价值
Betterments改良工程投资
Capital expenditures资本支出
Change in an accounting estimate会计估计变更Copyright版权
Cost成本
Declining-balance method余额递减法
Depletion折耗
Depreciation折旧
Extraordinary repairs非常修理
Franchises特许权
Goodwill商誉
Impairment减损
Inadequacy生产能力不足
Indefinite life不确定使用年限
Intangible assets无形资产
Land improvements土地改良物
Lease租约
Leasehold租赁权
Leasehold improvements租赁资产改良
Lessee承租人
Lessor 出租人
Licenses特许权
Limited life有限使用年限
MACRS修正后的加速成本回收制度
Natural resources自然资源
Obsolescence陈旧，过时
Ordinary repairs日常维修
Patent专利权
Plant asset age固定资产寿命
Plant assets固定资产
Plant asset useful life固定资产使用年限
Revenue expenditures收益性支出
Salvage value残值
Straight-line depreciation直线折旧法
Trademark or trade (brand) name商标或品牌
Units-of-production depreciation工作量法
Useful life使用年限
Chapter 11 Contingent liability或有负债
Current liabilities流动负债
Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利
Estimated liability估计负债
（FICA）Taxes联邦社会保险税
FUTA联邦失业税
Gross pay薪资总额
Known liabilities已知负债
Long-term liabilities长期负债
Merit rating考绩
Net pay薪资净额
Payroll deductions薪资扣款
Short-term note payable短期应付票据
SUTA州失业救济税
Warranty保修
Chapter 12
Bond 债券
Bond certificate债券证书
Bond indenture债券契约
Carrying (book) value of bonds债券账面价值
Discount on bonds payable应付债券折旧
Installment note分期付款期票
Market rate市场利率
Mortgage抵押权
Pension plan养老金计划
Premium on bonds债券溢价
Par value of a bond债券面值
Straight-line bond amortization债券利息直线摊销法
Chapter 13
(AFS) securities可供出售证劵
Comprehensive income综合收益
Consolidated financial statements合并财务报表
Equity method权益法
Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵
Long-term investments长期投资
Parent母公司
Short-term investments短期投资
Subsidiary子公司
Trading securities交易性证劵
Unrealized gain (loss)未实现收益（损失）
Chapter 14
Appropriated retained earnings拨定留存收益
Authorized stock核定股本
Call price赎回价格
Callable preferred stock可赎回优先股
Capital stock股本
Changes in accounting estimates会计估计变更
Common stock普通股
Convertible preferred stock可转换优先股Corporation股份制公司
Cumulative preferred stock累积优先股
Date of declaration股利宣告日
Date of payment股利发放日
Date of record股权登记日
Discount on stock股票折旧
Dividend in arrears积欠股利
Financial leverage财务杠杆
Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价
Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费
Paid-in capital实收资本
Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票
Par value面值
Par value stock有面值股票
Preemptive right优先认股权
Preferred stock优先股
Premium on stock股票溢价
Prior period adjustments前期损益调整
Proxy授权委托书
Restricted retained earnings限定用途留存收益Retained earnings 留存收益
Retained earnings deficit留存收益赤字Reverse stock split并股
Small stock dividend小额股票股利
Stated value stock设定价值股票
Statement of stockholders’ equity股东权益表Stock dividend股票股利
Stock options股票期权
Stock split股票分割
Stockholders’ equity股东权益
Treasury stock库藏股
PCB专业术语翻译英语
PCB专业术语（英语） PCB printed circuit board 印刷电路板，指空的线路板 PCBA printed circuit board assembly 印刷电路板组件，指完成元件焊接的线路板组件 PWA Printed Wire Assembly， Aperture list Editor：光圈表编辑器。 Aperture list windows：光圈表窗口。 Annular ring：焊环。 Array：拼版或陈列。 Acid trip：蚀刻死角。 Assemby：安装。 Bare Bxnel：光板，未进行插件工序的PCB板。 Bad Badsize：工作台，工作台有效尺寸。 Blind Buried via：盲孔，埋孔。 Chamfer：倒角。 Circuit：线路。 Circuit layer：线路层。 Clamshell tester：双面测试机。 Coordinates Area：坐标区域。 Copy-protect key：软件狗。 Coutour：轮廓。 Draw：一种圆形的光圈，但只是用于创建线路，不用于创建焊盘。
Drill Rack：铅头表。 Drill Rack Editor：铅头表编辑器。 Drill Rack window：铅头表窗口。 D Code：Gerber格式中用不着于表达光圈的代码。 Double-sided Biard：双面板。 End of Block character（EOB）：块结束符。 Extract Netlist：提取网络。 Firdacial：对位标记。 Flash：焊盘，来源于早期矢量光绘机，在矢量光绘机中，焊盘是光通过光圈“闪出”（Flash）而形成的。 Gerber Data：从PCB CAD系统到PCB生产过程中最常用的数据格式。Grid ：栅格。 Graphical Editor：图形编辑器。 Incremental Data：增量数据。 Land：接地层。 Layer list window：层列表窗口。 Layer setup Area：层设置窗口。 Multilayer Board：多层板。 Nets：网络。 Net End：网络端点。 Net List：网络表。 Pad：焊盘。 Pad shaving：焊盘缩小。
会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
有关会计科目的中英文对照
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
常用专业术语翻译
1.素质教育：Quality Education 2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient 3. 保险业：the insurance industry 4. 保证重点指出：ensure funding for priority areas 5. 补发拖欠的养老金：clear up pension payments in arrears 6. 不良贷款：non-performing loan 7. 层层转包和违法分包：mutlti-level contracting and illegal subcontracting 8. 城乡信用社：credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障：a minimum standard of living for city residents 10. 城镇职工医疗保障制度：the system of medical insurance for urban workers 11. 出口信贷：export credit 12. 贷款质量：loan quality 13. 贷款质量五级分类办法：the five-category assets classification for bank loans 14. 防范和化解金融风险：take precautions against and reduce financial risks 15. 防洪工程：flood-prevention project 16. 非法外汇交易：illegal foreign exchange transaction 17. 非贸易收汇：foreign exchange earnings through nontrade channels 18. 非银行金融机构：non-bank financial institutions 19. 费改税：transform administrative fees into taxes 20. 跟踪审计：foolow-up auditing 21. 工程监理制度：the monitoring system for projects 22. 国有资产安全：the safety of state-owned assets 23. 过度开垦：excess reclamation 24. 合同管理制度：the contract system for governing projects 25. 积极的财政政策：pro-active fiscal policy 26. 基本生活费：basic allowance 27. 解除劳动关系：sever labor relation 28. 金融监管责任制：the responsibility system for financial supervision 29. 经济安全：economic security 30. 靠扩大财政赤字搞建设：to increase the deficit to spend more on development 31. 扩大国内需求：the expansion of domestic demand 32. 拉动经济增长：fuel economic growth 33. 粮食仓库：grain depot 34. 粮食收购企业：grain collection and storage enterprise 35. 粮食收购资金实行封闭运行：closed operation of grain purchase funds 36. 粮食销售市场：grain sales market 37. 劣质工程：shoddy engineering
财务管理专业英语 句子及单词翻译
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
专业术语翻译
专业术语翻译 1.Offer 发盘enquiry 询盘counter offer 还盘 2.实际交货(physical delivery) 象征性交货(symbolic delivery) 3.原样(original sample)——留样(keep sample)、复样(duplicate sample) 4.标准样品(type sample)——参考样品（Sample for Reference） 5.对等样品（Counter Sample) 6.上好可销品质（Good Merchantable Quality, G.M.Q.）良好平均品质（Fair Average Quality, F.A.Q.） 7.溢短装条款，More or Less Clause 8.跟单信用证统一惯例600号UCP600 2010年国际贸易术语解释通则 INCOTERMS2010 9.Liner Transport 10.Voyage Charter 11.Free In and Out 12.Container Transport 13.TEU 14.FCL 15.LCL 16.CY to CY 17.Partial Shipment 18.B/L 19.Port Of Loading 20.Original B/L 21.Order B/L 22.Shipping Marks 23.Sea Waybill 24.单独海损（Particular Average）共同海损的分摊General Average 25.平安险（Free from Particular Average）水渍险（With Particular Average），一 切险（All Risk）简称“A.R”
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 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 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
新准则会计科目英文翻译
新准则会计科目英文翻译 一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization