财务英语词典-财务术语中英文对照
财务英文词汇词典珍藏版
absolute interest绝对权益absolute order of discharge绝对破产解除令absolute profit margin绝对利润幅度absolute value实值；绝对值absolutely vested interest绝对既得权益absorbed cost已吸收成本；已分摊成本absorption吸收；分摊；合并absorption rate吸收率；摊配率；分摊率abstract摘要ACB Finance Limited亚洲商业财务有限公司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abandon委付；投保；放弃abandoned property 委付财产；废弃财产；已放弃产权财产abandoned vessel委付船；弃船abandonee被委付人abandonment委付；报废；放弃abandonment clause弃船条款；委付条款abandonment loss废弃损失abandonment of ship船舶委付；弃船abandonment of voyage放弃航次abandonment value放弃价值；清算价值abate a price还价a grand一千美元a lump sum一次总付的金额A shareＡ股；甲类股份a three-box reversal criterion三盒子价格反标准A/B air bill空运提单AA against actuals以期换现；期货转现货AA auto answer自动应答AAR against all risks保一切险AB accept bills接受跟单汇单ab ovo从开始；自始abatement 减(免)税；打折扣；冲销；返销部分或全部abatement of tax减税；税款的扣减；减扣免税额abbrev.缩略语ABC analysis ABC分析法ABC control system ABC存货控制制度ABC method of analysis ABC分析法abend异常结束；非正常中断财务英文词汇大全珍藏版（共2万条）abeyance中止；所有权未定；暂搁abide by contract遵守合同ability to repay loan偿还借款能力ABN AMRO Bank N.V荷兰银行abnormal condition非正常状态abnormal depreciation非常折旧；特别折旧abnormal exchange非正常交易；非正常行市abnormal gains非常收益abnormal item非常项目；特殊项目abnormal risk异常危险；特殊风险abnormal spoilage非正常损耗；异常破损aboriginal cost原始价值abort终止；中断Abort,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?”abortive enterprise超额利润above full carry market超满持仓费用市场above par超过面值；高于票面价值above par value平价以上；高于票面价值above the line线上项目above-target profit超额利润above-the-line expenditure 线上项目支出；经常项目支出；经常预算支出above-the-line receipt线上项目收入；经常预算收入abrogation废除ABS(NC) absence缺席ABSA Asia Limited南非联合亚洲有限公司absence of consideration(合同)缺乏对价；无对价absente reo在被告缺席的情况下absentee owner未在场物主；无机能资本家absentee ownership 不在所有权；遥有制度；未参预管理主权absolute acceptance单纯承兑；无条件承兑absolute change绝对数值变更absolute expenditure实际开支absolute guideline figure绝对准则数字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 defaulter拖欠帐目account payable应付帐款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accident insurance意外保险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account title帐户名称；会计科目accountant's report会计师报告Accountant's Report Rules会计师报告规则Accounting Arrangements《会计安排》accounting basis会计基础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 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 treatment会计处理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 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 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 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 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 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 lag调整过程的时间差距；调整时差adjustment mechanism调整机制adjustment of loss亏损调整adjustment process调整过程；调整程序adjustment range调整幅度administered exchange rate受管制汇率administration expenses行政费用administration fee手续费；行政费administration in bankruptcy破产管理administration order遗产管理令administrator管理人；遗产管理人administrator of the estate遗产管理人admission of debt债项承认书admission of proof接纳债权证明advance 放贷款项；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advance from shareholder股东垫款advance pending reimbursement预支以待日后付还advanced economy先进经济体系advancement预付；预付财产advances warrant垫款令advancing贷出adverse balance逆差adverse exchange逆汇advice for collection托收通知书advice of drawing提款通知书；汇票通知书advice of payment付款通知affidavit誓章；遗产申报誓章affidavit of no receipt述明无收款的誓章affiliate联号；联营公司；附属公司affiliated company附属公司；联号；联营公司affirmation [estate duty]非宗教式宣誓〔遗产税〕affordability负担能力after-acquired property事后取得的财产after-hours dealing市后交易after-tax profit税后盈利；税后利润；税后溢利agency agreement代理协议agency expenses代理机构的开支agency fee代理费Agency Law《代理法》agent代理人；承销人agent of company公司代理人agent's fee代理人费；经纪费aggregate总计；总数；总体数字aggregate amount总款额；总额aggregate at constant price按固定价格计算的总体数字aggregate demand总需求aggregate gross position总持仓量aggregate limit总限额aggregate of salaries tax合计薪俸税aggregate performance总体表现；总体业绩aggregate supply总体供应aggregate surplus总盈余aggregate total整体总额aggregate value总值；合计价值aggregated basis合计基准aggregation合并计算；合计；总和aggregation of property财产的总和agio差价；贴水agreement for a settlement授产协议agreement for assignment转让协议agreement for sale售卖协议；买卖协议agreement of reinsurance再保险协议Agricultural Bank of China中国农业银行air passenger departure tax飞机乘客离境税airport tax机场税alcohol duty酒精税alienation让与；让渡；转让alimony生活费；赡养费All Ordinaries Index [AOI]所有普通股指数all risks全险；综合险allocation letter拨款信件allocation of fund分配款项；预留款项allocation of profit利润分配；溢利分配allocation warrant拨款令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 debts债项的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金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 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 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 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 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 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 roll-forward basis逐年延展方式annual salary年薪annual statement年度报表；年度决算表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 of fund资金应用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 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 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 currency核准货币；认可货币approved estimates核准预算approved overseas insurer核准海外保险人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 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 securitization资产证券化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 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；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associated corporation相联法团association of underwriters承保人组织assumption of control接管assurance担保；保险；转易；转易书assurance of interest权益的转易at 19XX price按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium按溢价计算；按升水价格计算at call通知付款；按通知at constant market price按固定市价计算at constant price按固定价格计算at cost按成本计算at current market price按当时市价计算；按现时市价计算at current price按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price按付款当日价格计算at or better按指定或较佳价位〔买卖指令〕at par按面值计算；平价at sight见票即付at the close按收市盘at the opening按开市盘attestation见证；见证条款at-the-money option平价期权attorney受权人；受托代表人attornment新拥有人承认书attributable profit可归属利润attributable share value可归属股份价值Auckland Stock Exchange奥克兰证券交易所auction拍卖auctioneer拍卖商audit审计；核数Audit Commission审计署audit review帐目审查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Australian Options Market澳大利亚期权市场Australian Stock Exchange澳大利亚证券交易所Austrian Schilling [ATS]奥地利先令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 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 system自动调整系统Automatic Clearing House自动票据交换所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 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avoidance of double taxation避免双重课税avoidance of tax避税B shareＢ股；乙类股份BA Asia Limited美银亚洲有限公司back duty补缴税款back tax补缴税款backdoor listing“借壳”上市；“买壳”上市back-to-back credit对开信贷back-to-back loan对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢bad debt坏帐bad debt provision坏帐准备bad year歉年bailee受寄人Bailiff执达主任Bailiff Office执达主任办事处bailment委托保管balance差额；余额；结余balance brought down余额承上balance brought forward〔上年度〕结转；余额承前balance carried down余额转下balance carried forward〔本年度〕结转；余额移后balance of payments国际收支差额；国际收支平衡表balance of proceeds收入余数balance of trade贸易差额balance sheet资产负债表balance sheet date结算日balance with other banks存放银行同业的结余balanced budget平衡预算balancing allowance结余免税额balancing charge结余课税Banco di Napoli S.p.A.意大利拿玻里银行S.p.A.bank acceptance银行承兑汇票bank account银行帐户bank account holder银行帐户持有人bank balance银行结余bank book银行存摺bank cashier order银行本票bank code银行暗码bank draft银行汇票Bank Examiner银行审查主任bank guarantee银行担保bank lending银行贷款bank liquidity银行流动资金bank loan银行贷款Bank Melli Iran伊朗国家银行bank note银行纸币；钞票bank note handling fee处理纸币的手续费bank note lawfully issued合法发行的银行纸币bank note transaction货币交易bank notes rate现钞汇率Bank of America NT & SA美国银行Bank of China中国银行Bank of China Group中银集团Bank of Communications交通银行Bank of East Asia,Limited东亚银行有限公司Bank of England英伦银行Bank of Fukuoka Ltd.冈银行Bank of India印度银行Bank of Montreal加拿大满地可银行Bank of Nova Scotia加拿大丰业银行Bank of Scotland苏格兰银行Bank of Taiwan台湾银行bank rate银行利率；银行贴现率；银行牌价bank service charges银行手续费；银行服务费bank statement银行结单bank trading day银行营业日Bank,The [magazine]《银行家杂志》banker银行家；银行业者；银行banker's acceptance银行承兑汇票banker's authority银行权能banker's book银行簿册bankers' clearing house银行票据交换所；银行票据结算所banker's draft银行本票；银行汇票banker's order银行付款委托书；银行本票banker's record银行记录Bankers Trust Company美国信孚银行banker's undertaking银行承诺Banking Advisory Committee银行业务谘询委员会banking business银行业务banking facility银行融资；银行服务banking licence银行牌照banking supervisory authority银行监管当局banking system银行体系bank-related broker与银行有关的经纪bankrupt破产；破产人bankruptcy court破产法庭Bankruptcy Estates Account破产人产业帐户bankruptcy notice破产通知书bankruptcy order破产令bankruptcy petition破产呈请书bankruptcy proceeding破产法律程序bank's buying rate银行买价bank's selling rate银行卖价Banque Nationale de Paris法国国家巴黎银行Banque Worms法安银行Barclays Bank plc柏克莱国际银行bargain hunting趁低吸纳；在低价位购入Barings crisis霸菱危机base基数；基值；基准；基础base cost基准费用base date基准日期；基日base index基本指数base of valuation估值基准base period基期；评税基期base rate基本利率；基本汇率base year基准年；基年baseline基线baseline expenditure基线开支baseline-plus forecast基线开支及额外开支预测base-weighted Laspeyres index基本加权的拉斯佩尔指数base-year average price基年平均价格basic allowance基本免税额basic personal allowance基本个人免税额basic salary基本薪金；底薪basic value基本值basic wage基本工资；底薪basis标准；基准；差价〔有价证券〕basis of assessment评税标准；评税根据basis of consolidation帐项综合算法Basle Agreement《巴塞尔协议》Basle Capital Accord《巴塞尔资本协定》Basle Committee巴塞尔委员会Basle Concordat《巴塞尔协定》Basle Payments Committee巴塞尔支付委员会Basle standardized approach巴塞尔标准计算方法Bauhinia design coin洋紫荆硬币BCA Finance Limited中亚财务有限公司BDNI Finance Limited印尼商业财务有限公司bear看淡股市者；“淡友”；抛空投机者bear bond熊债券bear market熊市；跌市；淡市；空头市场bear position空仓bearer持票人bearer bill不记名汇票bearer bond不记名债券bearer certificate不记名票据bearer cheque不记名支票；来人支票bearer instrument不记名文书bearer securities不记名证券behaviour走势；表现；行为Belgian Franc [BEF]比利时法郎below-the-line account线下帐目benchmark基准benchmark database基准数据库benchmark entry point基准起薪点benchmark estimate基准估计数字benchmark revision基准数字修订benchmark survey基准统计benchmark yield curve基准收益率曲线beneficial holding实益股份；实益持股量beneficial interest实益权益beneficial owner实益拥有人beneficial ownership实益拥有权beneficial shareholding实益股份beneficially interested享有实质权益beneficially owned实益拥有beneficially owned share实益股份beneficiary受益人；受惠人；受款人；受惠国beneficiary under a trust信托受益人benefit利益；福利；津贴；保险赔偿费benefit of contract合约利益Bergen Bank卑尔根银行best lending rate最优惠贷款利率Best Practice Guide《最佳执行指引》bet投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风bets and sweeps tax博彩及彩票税betterment不动产增值；修缮经费betterment income资产增值收入betterment profit以资产增值方法计算的利润额betting duty博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price买价；投标价格；收购价bid rate买价；投标价；拆入息率bidder竞投人BII Finance Company Limited印尼国际财务有限公司bilateral agreement双边协议；双边协定bilateral meeting双边会议bilateral netting agreement双边净额结算协议bill票据；帐单；汇票；条例草案bill acceptance票据承兑bill broker票据经纪bill discounting company票据贴现公司bill for clearing交换票据；结算票据bill in a set汇票联票bill of exchange汇票bill of lading [B/L]提单bill of sale [B/S]卖据；动产抵押据bill payable after sight见票后付款汇票bill payable on demand凭票要求付款的汇票bill purchased出口押汇；买入票据bill receivable应收票据Bills of Exchange Law《票据法》blank endorsement空白背书；不记名背书blanket insurance总括保险；综合保险；统保blanket policy总括保险单；统保单block交易单位〔证券〕；大宗股票；集团block allocation整体拨款；整笔拨款block capital grant整笔非经常补助金block discount policy折扣统保单block grant整笔补助金block grant system整笔补助金制度block offer [securities]整批发售〔证券〕block vote整体拨款blue chip蓝筹股；优质股票board lot交易单位；上牌单位；“一手”Board of Inland Revenue税务委员会Board of Treasury库务管理委员会board trading上板式买卖BOCI Capital Limited中银国际融资有限公司body corporate法团；法人团体Bogor Declaration《茂物宣言》bogus transaction虚假交易bona fide mortgage真正抵押bona fide transaction真正交易bona vacantia无主财物bond 债券；担保契据；担保书；债权证明书bond fund债券基金bond rating债券评级bonded warehouse保税仓bonus花红；红利；奖金bonus issue红股发行bonus share红股book簿册；帐簿book and paper簿册及文据book close date截止过户日期book debt帐面债项book entry帐面记录book loss帐面亏损；帐面损失book of account帐簿book profit帐面利润book reserve帐面储备book value帐面价值book-keeping transaction帐面交易boom year经济高度增长年；景气年份booming market旺市；好市；景气市场boost上扬borrow借入borrowed fund借入资金borrowed stock被借用证券borrower借用人；借款人；借方borrowing借款；借贷；举债borrowing power借贷权；借款能力borrowing upon stock以公债形式借取款项bottom out见底回升；停泻回升bottom price最低价；底价bought and sold note买卖单据bought note买货单braking effect抑制效果branch部；分行；支行branch registration fee分行登记费breach of trust违反信托break clause终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even收支平衡；收支相抵；损益两平break-even point收支平衡点；损益平衡点Bretton Woods Agreement《布雷顿森林协定》Bretton Woods System布雷顿森林制度brief fee诉讼费；承办费broker经纪brokerage经纪费；经纪佣金brokerage charges经纪费；经纪佣金brokerage house经纪行broker's firm经纪行broker's representative经纪代表brought to credit入帐Brussels Stock Exchange布鲁塞尔证券交易所bucketing“对敲”；利用顾客资金买空卖空bucketing offence“对敲”罪行budget财政预算案；预算budget booklet预算案小册Budget Concluding Speech《财政预算案总结演词》budget cycle财政预算案编制周期Budget Day财政预算案发表日budget debate财政预算案辩论budget deficit财政预算赤字budget exercise财政预算案编制工作budget guideline财政预算案准则；财政预算案指引budget guideline ratio财政预算案准则比率budget proposal财政预算案建议budget revenue财政预算案收入budget revenue measure 财政预算案税收措施；财政预算案收入措施Budget Speech《财政预算案演词》budget strategy财政预算策略budget surplus财政预算盈余budgetary and cost control预算与成本管制budgetary criterion开支预算准则budgetary deficit财政预算赤字budgetary guideline财政预算指引budgetary implication财政预算的影响budgetary innovation财政预算新措施budgetary management财政预算管理budgetary policy财政预算政策budgetary position财政预算状况budgetary strategy财政预算策略budgetary system财政预算制度budgeted cost预算成本budgeted for surplus预算盈余building cost index建造成本指数built-in stabilizer内在稳定因素；内在稳定措施bulk buying大宗采购；大批购买bulk transfer大额股票转名bull看好股市者；“好友”；买空投机者bull bond牛债券bull market牛市；升市；旺市；多头市场bull position长仓bullion broker金银经纪bullion market金银市场buoy up上升buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market市况活跃bursary助学金；补助金business商业；业务business address营业地址business association业务协会business bank account银行营业户口business concession特许经营权business cycle商业周期；经济周期；商业循环business day营业日；交易日business expenses营业开支；营业费用business for profit牟利业务business hour营业时间business income营业收入business of taking deposits接受存款业务business plan业务计划business record业务记录business recovery业务重整business registration fee商业登记费business registration number商业登记号码Business Registration Officer商业登记主任business sector商界business sentiment营商意欲business taxation商业课税business turnover营业额business undertaking商业经营business-friendly方便商界；有利营商；利于商界运作buy买入buy low and sell high低价买入而高价卖出buy order买盘buyer's market买家市场buyer's price买价；买方出价buy-in补进；补仓buying rate买入价；买入汇率C.F. Finance Company Limited浙一财务有限公司calendar year figure历年数字call催缴通知；认购期权call deposit通知存款；活期存款call loan短期同业拆借；通知贷款call margin补仓；追加保证金call market短期同业拆放市场call money短期同业拆借；活期贷款call option认购期权；看涨期权call price赎回价格；提前赎回价call warrant认购认股权证；回购认股权证callable share可收回股份；可兑付股份called up share capital已催缴股本Canadian Dollar [CAD]加拿大元cancellation price取消费cap上限capital资本；资金Capital Accord《资本协定》capital account资本帐；非经常帐capital adequacy ratio [CAR]资本充足比率capital allowance资本免税额capital alteration资本变更capital and liabilities ratio资本负债比率capital appreciation资本增值capital assets资本资产capital at risk风险资本capital base资本基础；资金基础capital charges资本支出；资本费用capital commitment资本承担capital convergence划一资本充足比率capital cost资本成本；建设成本；建设费用capital cover资本保证capital deficit资本亏绌；资本赤字capital divided into shares资本分成股份capital element资本因素；资本部分capital equipment资本设备capital expenditure资本开支；非经常开支capital expenses资本费用capital financing 筹集资本；以非经常收入支付非经常开支的结capital flow资金流量capital formation资本形成；集资capital formation figure资本组合数字capital fund资本基金capital gain资本增益；资本增值capital gains tax资本增值税capital goods资本财货；资本货物capital grant 非经常补助金；非经常拨款；建设补助金capital grant cycle建设补助金周期capital injection注入资本；注资capital input投入资本capital intensity资本密集度capital intensive资本密集capital investment资本投资Capital Investment Fund资本投资基金capital loss资本损失capital maintenance资本保值；资本保留capital market资本市场；资金市场capital market instrument资本市场票据capital money资本款项capital movement资本流动capital nature资本性质capital outlay资本支出capital portion资本部分capital profit资本利润capital project基本工程项目；非经常开支项目capital receipt资本收入capital redemption资本赎回capital redemption business资本赎回业务capital redemption contract资本赎回合约capital redemption reserve资本赎回储备capital reduction资本减缩；减资capital repayment偿还资本capital reserve资本储备；后备资本capital revenue资本收益；非经常收入capital spending资本开支；资本支出；非经常开支capital stock股本capital stock subscription认缴股本；认购股本capital subsidy建设津贴；基本建设津贴capital subvention非经常资助金capital sum资本额capital tax资本税capital transfer tax资本转移税capital turnover资本周转率capital value资本价值capital works project基本工程项目Capital Works Reserve Fund基本工程储备基金capitalization资本化；资本总额capitalization of interest利息化作本金capitalized interest化作本金的利息capitalized loan转作资本的贷款capitalized value资本还原值；资本化价值capitation grant按人计算的补助金captive insurance business专属自保保险业务car insurance汽车保险Caribbean Development Bank加勒比开发银行cartel同业联盟；卡特尔cartelized rates system联营式利率制度cash现金；现款cash accounting system现金会计制度cash acquisition以现金投资所得的资产cash allowance现金津贴cash assets现金资产cash at bank银行现金；银行存款cash balance现金结余cash basis现金收付制；收付实现制cash basis accounting现金收付制会计；收付实现制会计cash bonus现金红利cash book现金出纳帐；现金簿cash client现金客户cash commission rebate现金回佣cash compensation现金补偿cash contribution现金承担额；现金分担额cash cost直接费用；现金成本cash coupon现金礼券cash credit现金信贷cash deficit现金赤字cash deposit and withdrawal现金收支cash disbursement journal现金支出日记簿cash disbursement slip现金支出传票；现金支出单cash flow现金流量；银根cash flow lending流动现金放款；无抵押融资cash flow statement现金流量表；现金流动表cash flow surplus现金流量盈余cash in hand库存现金；手头现金cash in till备用现金cash in transit运送中现金；在运现金cash input投入现金cash input figure现金投入数字cash limit现金支出限额；现金限额cash margin现金保证金cash market现货市场；现金交易市场cash offer现金要约；现金补偿额cash payment现金付款；现金支付cash position现金头寸cash price现金价格cash receipts journal现金收入日记簿cash receiving slip现金收入传票；现金收入单cash settlement现金结算cash surplus现金盈余cash with order订货付现；凭票即付cashier's order银行本票cashier's order outstanding未承兑的银行本票cash-limited subhead有现金支出限额的分目cash-sweep现金彩票活动casual client“散客”；“散户”CCASS Depository中央结算系统证券存管处CCIC Finance Limited中芝兴业财务有限公司cedant分出者ceding company分出公司ceding insurer分出保险人ceiling上限ceiling price最高限价central bank中央银行central banking中央银行业务central banking function中央银行职能central clearing house中央结算所central clearing system中央结算制度；集体交收系统central custody system中央托管系统central depository中央存管处central depository system中央证券存管制度central rate中央汇率；中心汇率Central Tender Board中央投标委员会certificate of approval批准证明书certificate of compliance合格证明书；合约完成证明书certificate of deposit [CD]存款证certificate of incorporation公司注册证书；法团注册证书certificate of insurance保险证书certificate of interest权益证明书；息票certificate of means资产证明书certificate of participation参与证明书certificate of preference特惠税证certificate of rateable value应课差饷租值证明书certificate of registration登记证书；注册证明书certificate of satisfaction清偿证明书certificate of transfer转让证明书certificate to bearer不记名证明书certification核证certification fee核证费certified cheque经银行证明可兑现的支票certified statement经证明的报表cessation of business停业cession分保chance机会；中彩机会change of domicile迁册change to estimates修订预算charge费用；押记；抵押charge number税单号码charge on assets资产的征税charge upon general revenue从政府一般收入中拨款支付chargeable可予征收；应课税的chargeable agreement for sale可予征收印花税的买卖协议chargeable income应课税入息chargeable profit应课税利润chargeable to tax应课税charged to...记入……帐目chargee承押记人charge-holder受押人charging order押记令chargor's right押记人的权利charitable donation慈善捐款charitable trust慈善信托charity property慈善财产charter章程；特许权charter of incorporation成立章程。
财务术语中英文大全(doc 45页)
财务术语中英文大全(doc 45页)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四、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、现金与应收帐款现金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)银行对帐单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Vouchers payable应收帐款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 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法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 com------------------------------------------------------------四、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、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、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 depreciationmethod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、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、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 noncashconsideration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除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation------------------------------------------------------------十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step-----------------------------------------------------------十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities 财务活动Financing activities投资活动Investing activities-----------------------------------------------------------十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock 营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio------------------------------------------------------------十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses五、布鲁内尔：财会类专业术语六、[ 2008-6-26 15:15:00 | By: brunelcssa ]七、推荐share Ａ股；甲类股份八、abatement of tax 减税；减扣免税额九、ABN AMRO Bank N.V. 荷兰银行十、above-the-line expenditure 在线项目支出；经常预算支出十一、above-the-line receipt 在线项目收入；经常预算收入十二、ABSA Asia Limited 南非联合亚洲有限公司十三、absolute change 绝对数值变更十四、absolute expenditure 实际开支十五、absolute guideline figure 绝对准则数字十六、absolute interest 绝对权益十七、absolute order of discharge 绝对破产解除令十八、absolute profit margin 绝对利润幅度十九、absolute 实值；绝对值二十、absolutely vested interest 绝对既得权益二十一、absorbed cost 已吸收成本；已分摊成本二十二、absorption 吸收；分摊；合并二十三、absorption rate 吸收率；摊配率；分摊率二十四、ACB Finance Limited 亚洲商业财务有限公司二十五、acceptable form of reciprocity 合理的互惠条件二十六、acceptable rate 适当利率；适当汇率二十七、acceptance agreement 承兑协议二十八、acceptance for honour 参加承兑二十九、acceptor 承兑人；接受人；受票人三十、acceptor for honour 参加承兑人三十一、accident insurance 意外保险三十二、Accident Insurance Association of Hong Kong 香港意外保险公会三十三、accident insurance scheme 意外保险计划三十四、accident year basis 意外年度基准三十五、accommodation 通融；贷款三十六、accommodation bill 通融票据；空头票据三十七、accommodation party 汇票代发人三十八、account balance 账户余额；账户结余三十九、account book 帐簿四十、account collected in advance 预收款项四十一、account current book 往来帐簿四十二、account of after-acquired property 事后取得的财产报告四十三、account of defaulter 拖欠帐目四十四、account payable 应付帐款四十五、account payee only [A/C payee only] 只可转帐；存入收款人账户四十六、account receivable 应收帐款四十七、account receivable report 应收帐款报表四十八、account statement 结单；账单；会计财务报表四十九、account title 账户名称；会计科目五十、accountant´s report 会计师报告五十一、Accountant´s Report Rules 会计师报告规则五十二、accounting and auditing prcedure 会计与审计程序；会计与核数程序五十三、Accounting Arrangements 《会计安排》五十四、accounting basis 会计基础五十五、accounting by Official Receiver 破产管理署署长呈交的帐目五十六、Accounting Circular 《会计通告》五十七、accounting class 会计类别五十八、accounting date 记帐日期；会计结算日期五十九、accounting for money 款项核算六十、Accounting Officer 会计主任六十一、accounting period 会计报告期；会计期六十二、accounting policy 会计政策；会计方针六十三、accounting practice 会计惯例六十四、accounting principle 会计准则六十五、accounting record 会计记录六十六、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds留存公积金Retain the common reserve funds六十七、留存公益金Retain the public welfare fund六十八、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十九、Accounting Society of China 中国会计学会七十、accounting statement 会计报表七十一、accounting system 会计制度；会计系统七十二、accounting transaction 会计事项；帐务交易七十三、accounting treatment 会计处理七十四、accounting year 会计年度七十五、accretion 增值；添加七十六、accrual 应计项目；应累算数目七十七、accrual basis 应计制；权责发生制七十八、accrual basis accounting 应计制会计；权责发生制会计七十九、accrue 应累算；应计八十、accrued benefit 应累算利益八十一、accrued charges 应计费用八十二、accrued cumulative preference share dividend 应累算的累积优先股股息八十三、accrued expenses 应累算费用八十四、accrued interest payable 应付利息；应计未付利息八十五、accrued interest receivable 应收利息；应计未收利息八十六、accrued right 累算权益八十七、accruing profit 应累算的利润八十八、accumulated fiscal reserve 累积财政储备八十九、accumulated profit 累积利润；滚存溢利九十、accumulated reserve 累积储备九十一、accumulation of surplus income 累积收益盈余九十二、acquired assets 既得资产九十三、acquisition 收购；购置；取得九十四、acquisition cost 购置成本九十五、acquisition expenses 购置费用九十六、acquisition of 100% interest 收购全部股权九十七、acquisition of control 取得控制权九十八、acquisition of fixed assets 购置固定资产九十九、acquisition of shell “买壳”百、acquisition price 收购价百一、act of God 天灾百二、acting partner 执事合伙人百三、active market 买卖活跃的市场；交投畅旺的市场；旺市百四、active partner 积极参与的合伙人百五、active trading 交投活跃百六、actual circulation 实际流通百七、actual cost 实际成本百八、actual expenditure 实际开支；实际支出百九、actual income 实际入息；实际收入；实际收益百十、actual market 现货市场百十一、actual price 现货价；实际价格百十二、actual profit 实际利润百十三、actual quotation 实盘；实际价位；实际报价百十四、actual year basis 按实际年度计算百十五、actuals 实货百十六、actuarial investigation 精算调查百十七、actuarial principle 精算原则百十八、actuarial report 精算师报告百十九、Actuarial Society of Hong Kong 香港精算学会百二十、actuarial valuation 精算师估值百二十一、actuary 精算师百二十二、ad referendum agreement 暂定协议；有待复核的协定百二十三、ad valorem duty 从价税；按值征税百二十四、ad valorem duty system 从价税制百二十五、ad valorem fee 从价费百二十六、ad valorem tariff 从价关税百二十七、additional allowance 额外免税额百二十八、additional amount for unexpired risk 未过期风险的额外款额百二十九、additional assessable profit 补加应评税利润百三十、additional assessment 补加评税百三十一、additional commitment 额外承担百三十二、additional commitment vote 额外承担拨款百三十三、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十四、additional dependent parent allowance 供养父母额外免税额百三十五、additional provision 额外拨款百三十六、additional stamp duty 附加印花税百三十七、additional tax 补加税罚款；补加税款百三十八、Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书百三十九、adjudged bankrupt 被裁定破产百四十、adjudicated bankrupt 裁定破产人百四十一、adjudication fee 裁定费；评定印花税额手续费；评估契据费百四十二、adjudication of bankruptcy 裁定破产；宣告破产百四十三、adjudication of insolvency 裁定无力偿还债务百四十四、adjusted actual 经调整的实数；调整后的实数百四十五、adjusted current assets 经调整的流动资产；调整后的流动资产百四十六、adjusted figure 经调整的数字；调整后的数额百四十七、adjusted liabilities 经调整的负债；调整后的负债百四十八、adjusted loss 经调整的亏损；调整后的亏损百四十九、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百五十、adjusted profit 经调整的利润；调整后的利润百五十一、adjusted surplus 经调整的盈余额；调整后的盈余额百五十二、adjusted 经调整的价值；调整后的价值百五十三、adjustment 调整；修订；理算〔保险〕百五十四、adjustment centre 调剂中心百五十五、adjustment lag 调整过程的时间差距；调整时差百五十六、adjustment mechanism 调整机制百五十七、adjustment of loss 亏损调整百五十八、adjustment process 调整过程；调整程序百五十九、adjustment range 调整幅度百六十、administered exchange rate 受管制汇率百六十一、Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕百六十二、administration expenses 行政费用百六十三、administration fee 手续费；行政费百六十四、administration in bankruptcy 破产管理百六十五、administration order 遗产管理令百六十六、administrator 管理人；遗产管理人百六十七、administrator of the estate 遗产管理人百六十八、admission of debt 债项承认书百六十九、admission of proof 接纳债权证明百七十、advance 放贷款项；垫付款项；预支款项；预付款项百七十一、advance account 暂支帐目；预付款账户百七十二、advance compensation 预付补偿金百七十三、advance from shareholder 股东垫款百七十四、advance pending reimbursement 预支以待日后付还百七十五、advanced economy 先进经济体系百七十六、advancement 预付；预付财产百七十七、advances warrant 垫款令百七十八、advancing 贷出百七十九、adverse balance 逆差百八十、adverse exchange 逆汇百八十一、advertisement addressed to shareholders 在报章刊登的致股东通告百八十二、advice for collection 托收通知书百八十三、advice of drawing 提款通知书；汇票通知书百八十四、advice of payment 付款通知百八十五、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十六、Advisory Committee on Diversification 经济多元化咨询委员会百八十七、affidavit 誓章；遗产申报誓章百八十八、affidavit of no receipt 述明无收款的誓章百八十九、affiliate 联号；联营公司；附属公司百九十、affiliated company 附属公司；联号；联营公司百九十一、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百九十二、affordability 负担能力百九十三、African Development Bank [AfDB] 非洲开发银行百九十四、after-acquired property 事后取得的财产百九十五、after-hours dealing 市后交易百九十六、after-tax profit 税后盈利；税后利润；税后溢利百九十七、agency agreement 代理协议百九十八、agency expenses 代理机构的开支百九十九、agency fee 代理费二百、Agency Law 《代理法》二百一、agent 代理人；承销人二百二、agent of company 公司代理人二百三、agent´s fee 代理人费；经纪费二百四、aggregate 总计；总数；总体数字二百五、aggregate amount 总款额；总额二百六、aggregate assets and liabilities 总体资产与负债二百七、aggregate at constant price 按固定价格计算的总体数字二百八、aggregate demand 总需求二百九、aggregate gross position 总持仓量二百十、aggregate limit 总限额二百十一、aggregate of salaries tax 合计薪俸税二百十二、aggregate performance 总体表现；总体业绩二百十三、aggregate supply 总体供应二百十四、aggregate surplus 总盈余二百十五、aggregate total 整体总额二百十六、aggregate 总值；合计价值二百十七、aggregated basis 合计基准二百十八、aggregated net chargeable income 合计应课税入息实额二百十九、aggregation 合并计算；合计；总和二百二十、aggregation of incomes of husband and wife 夫妇入息合并计算二百二十一、aggregation of property 财产的总和二百二十二、agio 差价；贴水二百二十三、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》二百二十四、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》二百二十五、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》二百二十六、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》二百二十七、agreement for a settlement 授产协议二百二十八、agreement for assignment 转让协议二百二十九、agreement for sale 售卖协议；买卖协议二百三十、agreement for sale and purchase 买卖协议二百三十一、agreement for the payment of interest 支付利息协议二百三十二、agreement for the repayment of money 还款协议二百三十三、agreement of reinsurance 再保险协议二百三十四、Agricultural Bank of China 中国农业银行二百三十五、air passenger departure tax 飞机乘客离境税二百三十六、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十七、airport tax 机场税二百三十八、alcohol duty 酒精税二百三十九、alienation 让与；让渡；转让二百四十、alimony 生活费；赡养费二百四十一、All Ordinaries Index [AOI] 所有普通股指数二百四十二、all risks 全险；综合险二百四十三、All Sales Record for Stock Market 《股票市场成交报告》二百四十四、Allied Capital Resources Limited 新联财务有限公司二百四十五、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十六、allocation letter 拨款信件二百四十七、allocation of fund 分配款项；预留款项二百四十八、allocation of profit 利润分配；溢利分配二百四十九、allocation warrant 拨款令二百五十、allotment 分配；配股二百五十一、allotment notice 股份配售通知；配股通知二百五十二、allotment of shares 股份分配二百五十三、allowable 可获宽免；免税的二百五十四、allowable business loss 可扣除的营业亏损二百五十五、allowable expenses 可扣税的支出二百五十六、allowance 免税额；津贴；备抵；准备金二百五十七、allowance for debts 债项的免税额二百五十八、allowance for depreciation by wear and tear 耗损折旧免税额二百五十九、allowance for funeral expenses 殡殓费的免税额二百六十、allowance for inflation 为通货膨胀而预留的款项；通胀准备金二百六十一、allowance for repairs and outgoings 修葺及支出方面的免税额二百六十二、allowance to debtor 给债务人的津贴二百六十三、alteration of capital 资本更改二百六十四、alternate trustee 候补受托人二百六十五、amalgamation 合并二百六十六、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十七、ambit of charges 征税范围；收费范围二百六十八、amended valuation 经修订的估值二百六十九、American Commodities Exchange 美国商品交易所二百七十、American Express Bank Limited 美国运通银行二百七十一、American Stock Exchange 美国证券交易所二百七十二、amortization 摊销二百七十三、amount due from banks 存放银行同业的款项二百七十四、amount due from banks abroad 存放海外银行同业的款项二百七十五、amount due from holding companies 控股公司欠款二百七十六、amount due from local banks 存放本港银行同业的款项二百七十七、amount due to banks 银行同业的存款二百七十八、amount due to banks abroad 海外银行同业的存款二百七十九、amount due to holding companies 控股公司存款二百八十、amount due to local banks 本港银行同业的存款二百八十一、amount due to outport banks 外埠银行同业的存款二百八十二、二百八十三、、资产类Assets二百八十四、二百八十五、流动资产Current assets二百八十六、货币资金Cash and cashequivalents二百八十七、1001 现金Cash二百八十八、1002 银行存款Cash in bank二百八十九、1009 其他货币资金Other cash and cash equivalents二百九十、100901 外埠存款Other city Cash in bank二百九十一、100902 银行本票Cashier''s cheque二百九十二、100903 银行汇票Bank draft二百九十三、100904 信用卡Credit card二百九十四、100905 信用证保证金L/CGuarantee deposits二百九十五、100906 存出投资款Refundable deposits二百九十六、1101 短期投资Short-term investments二百九十七、110101 股票Short-terminvestments - stock二百九十八、110102 债券Short-terminvestments - corporate bonds二百九十九、110103 基金Short-terminvestments - corporate funds三百、110110 其他Short-term investments - other三百一、1102 短期投资跌价准备Short-term investments falling pricereserves三百二、应收款Account receivable三百三、1111 应收票据Note receivable三百四、银行承兑汇票Bank acceptance三百五、商业承兑汇票Trade acceptance 三百六、1121 应收股利Dividendreceivable三百七、1122 应收利息Interest receivable 三百八、1131 应收账款Accountreceivable三百九、1133 其他应收款Other notes receivable三百十、1141 坏账准备Bad debt reserves 三百十一、1151 预付账款Advance money 三百十二、1161 应收补贴款Cover deficit by state subsidies of receivable三百十三、库存资产Inventories三百十四、1201 物资采购Suppliespurchasing三百十五、1211 原材料Raw materials三百十六、1221 包装物Wrappage三百十七、1231 低值易耗品Low-value consumption goods三百十八、1232 材料成本差异Materials cost variance三百十九、1241 自制半成品Semi-Finished goods三百二十、1243 库存商品Finished goods三百二十一、1244 商品进销差价Differences between purchasing and selling price三百二十二、1251 委托加工物资Work in process - outsourced三百二十三、1261 委托代销商品Trust to and sell the goods on a commission basis 三百二十四、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十五、1281 存货跌价准备Inventory falling price reserves三百二十六、1291 分期收款发出商品Collect money and send out the goods bystages三百二十七、1301 待摊费用Deferred and prepaid expenses三百二十八、长期投资Long-term investment 三百二十九、1401 长期股权投资Long-term investment on stocks三百三十、140101 股票投资Investment on stocks三百三十一、140102 其他股权投资Other investment on stocks三百三十二、1402 长期债权投资Long-term investment on bonds三百三十三、140201 债券投资Investment on bonds三百三十四、140202 其他债权投资Other investment on bonds三百三十五、1421 长期投资减值准备Long-term investments depreciationreserves三百三十六、股权投资减值准备Stock rights investment depreciation reserves三百三十七、债权投资减值准备Bcreditor''s rights investment depreciation reserves 三百三十八、1431 委托贷款Entrust loans三百三十九、143101 本金Principal三百四十、143102 利息Interest三百四十一、143103 减值准备Depreciation reserves三百四十二、1501 固定资产Fixed assets三百四十三、房屋Building三百四十四、建筑物Structure三百四十五、机器设备Machinery equipment 三百四十六、运输设备Transportation facilities 三百四十七、工具器具Instruments and implement三百四十八、1502 累计折旧Accumulated depreciation三百四十九、1505 固定资产减值准备Fixed assets depreciation reserves三百五十、房屋、建筑物减值准备Building/structure depreciation reserves三百五十一、机器设备减值准备Machinery equipment depreciation reserves三百五十二、1601 工程物资Project goods and material三百五十三、160101 专用材料Special-purpose material三百五十四、160102 专用设备Special-purpose equipment三百五十五、160103 预付大型设备款Prepayments for equipment三百五十六、160104 为生产准备的工具及器具Preparative instruments and implement for fabricate三百五十七、1603 在建工程Construction-in-process三百五十八、安装工程Erection works三百五十九、在安装设备Erectingequipment-in-process三百六十、技术改造工程Technicalinnovation project三百六十一、大修理工程General overhaul project三百六十二、1605 在建工程减值准备Construction-in-process depreciationreserves三百六十三、1701 固定资产清理Liquidation of fixed assets三百六十四、1801 无形资产Intangible assets 三百六十五、专利权Patents三百六十六、非专利技术Non-Patents三百六十七、商标权Trademarks, Trade names 三百六十八、著作权Copyrights三百六十九、土地使用权Tenure三百七十、商誉Goodwill三百七十一、1805 无形资产减值准备Intangible Assets depreciation reserves三百七十二、专利权减值准备Patent rights depreciation reserves三百七十三、商标权减值准备trademark rights depreciation reserves三百七十四、1815 未确认融资费用Unacknowledged financial charges三百七十五、待处理财产损溢Wait deal assets loss or income三百七十六、1901 长期待摊费用Long-term deferred and prepaid expenses三百七十七、1911 待处理财产损溢Wait deal assets loss or income三百七十八、191101待处理流动资产损溢Wait deal intangible assets loss or income 三百七十九、191102待处理固定资产损溢Wait deal fixed assets loss or income三百八十、三百八十一、二、负债类Liability三百八十二、三百八十三、短期负债Current liability三百八十四、2101 短期借款Short-term borrowing三百八十五、2111 应付票据Notes payable三百八十六、银行承兑汇票Bank acceptance 三百八十七、商业承兑汇票Trade acceptance 三百八十八、2121 应付账款Account payable 三百八十九、2131 预收账款Deposit received三百九十、2141 代销商品款Proxy sale goods revenue三百九十一、2151 应付工资Accrued wages三百九十二、2153 应付福利费Accruedwelfarism三百九十三、2161 应付股利Dividends payable 三百九十四、2171 应交税金Tax payable三百九十五、217101 应交增值税value added tax payable三百九十六、21710101 进项税额Withholdings on VAT三百九十七、21710102 已交税金Paying tax三百九十八、21710103 转出未交增值税Unpaid VAT changeover三百九十九、21710104 减免税款Tax deduction 四百、21710105 销项税额Substituted money on VAT四百一、21710106 出口退税Taxreimbursement for export四百二、21710107 进项税额转出Changeover withnoldings on VAT四百三、21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax四百四、21710109 转出多交增值税Overpaid VAT changeover四百五、21710110 未交增值税Unpaid VAT 四百六、217102 应交营业税Business tax payable四百七、217103 应交消费税Consumption tax payable四百八、217104 应交资源税Resources tax payable四百九、217105 应交所得税Income tax payable四百十、217106 应交土地增值税Increment tax on land value payable四百十一、217107 应交城市维护建设税Tax for maintaining and building citiespayable四百十二、217108 应交房产税Housing property tax payable四百十三、217109 应交土地使用税Tenure tax payable四百十四、217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable四百十五、217111 应交个人所得税Personal income tax payable四百十六、2176 其他应交款Other fund in conformity with paying四百十七、2181 其他应付款Other payables 四百十八、2191 预提费用Drawing expense in advance四百十九、其他负债Other liabilities四百二十、2201 待转资产价值Pending changerover assets value四百二十一、2211 预计负债Anticipation liabilities四百二十二、长期负债Long-term Liabilities四百二十三、2301 长期借款Long-term loans 四百二十四、一年内到期的长期借款Long-term loans due within one year四百二十五、一年后到期的长期借款Long-term loans due over one year四百二十六、2311 应付债券Bonds payable。
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
财务术语中英对照
一、会计与会计理论二、会计accounting三、决策人Decision Maker四、投资人Investor五、股东Shareholder六、债权人Creditor七、财务会计Financial Accounting八、管理会计Management Accounting九、成本会计Cost Accounting十、私业会计Private Accounting十一、公众会计Public Accounting十二、注册会计师CPA Certified Public Accountant 十三、国际会计准则委员会IASC十四、美国注册会计师协会AICPA十五、财务会计准则委员会FASB十六、管理会计协会IMA十七、美国会计学会AAA十八、税务稽核署IRS十九、独资企业Proprietorship二十、合伙人企业Partnership二十一、公司Corporation二十二、会计目标Accounting Objectives二十三、会计假设Accounting Assumptions二十四、会计要素Accounting Elements二十五、会计原则Accounting Principles二十六、会计实务过程Accounting Procedures 二十七、财务报表Financial Statements二十八、财务分析Financial Analysis二十九、会计主体假设Separate-entity Assumption 三十、货币计量假设Unit-of-measure Assumption三十一、持续经营假设Continuity(Going-concern) Assumption三十二、会计分期假设Time-period Assumption 三十三、资产Asset三十四、负债Liability三十五、业主权益Owner's Equity三十六、收入Revenue三十七、费用Expense三十八、收益Income三十九、亏损Loss四十、历史成本原则Cost Principle四十一、收入实现原则Revenue Principle四十二、配比原则Matching Principle四十三、全面披露原则Full-disclosure (Reporting) Principle四十四、客观性原则Objective Principle四十五、一致性原则Consistent Principle四十六、可比性原则Comparability Principle四十七、重大性原则Materiality Principle四十八、稳健性原则Conservatism Principle四十九、权责发生制Accrual Basis五十、现金收付制Cash Basis五十一、财务报告Financial Report五十二、流动资产Current assets五十三、流动负债Current Liabilities五十四、长期负债Long-term Liabilities五十五、投入资本Contributed Capital五十六、留存收益Retained Earning五十七、二、会计循环五十八、会计循环Accounting Procedure/Cycle五十九、会计信息系统Accounting information System六十、帐户Ledger六十一、会计科目Account六十二、会计分录Journal entry六十三、原始凭证Source Document六十四、日记帐Journal六十五、总分类帐General Ledger六十六、明细分类帐Subsidiary Ledger六十七、试算平衡Trial Balance六十八、现金收款日记帐Cash receipt journal六十九、现金付款日记帐Cash disbursements journal七十、销售日记帐Sales Journal七十一、购货日记帐Purchase Journal七十二、普通日记帐General Journal七十三、工作底稿Worksheet七十四、调整分录Adjusting entries七十五、结帐Closing entries三、现金与应收帐款现金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)银行对帐单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应收帐款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坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法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 com四、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、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、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、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、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除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting 货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gainsor lossesaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year （通常是一年)资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings现金流量表：cash flows2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable 应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
财务术语中英文对照表
财务术语中英文对照表summary financials摘要summary income statement汇总损益表USD in '000'sNet sales净销售额Cost of sales销货成本Gross profit主营业务利润SG&A销售及一般管理费用Operating income营业利润Other(expense)income营业外收入（支出）Gain(loss)on sale of assets资产出售收益（损失）Intercompany charges公司间费用？Income before taxes税前收入Income taxes所得税Net Income净利润Interest expense,net利息支出净额Income taxes所得税Depreciation折旧Amortization摊销Reported EBITDA税息折旧及摊销前利润SG&A excluding impairment不含减值Quality of earnings收益质量Management adjustments管理用调整Water interruption断水Strike罢工Dead cotton棉花Legal fees法律费用Rework返工Severance遣散费Intercompany charges公司间费用(gain)/loss on sale of assets出售资产收益（损失）Tatal management adjustments管理调整小计Management adjusted EBITDA经调整的息税折旧及摊销前利润Due diligence adjustments尽职调查调整legal settlement法律解决Carve-out matters/TSAIntercompany sales关联交易Accrued vacation累计假期Division President salary事业部总裁薪水Miscellaneous other expense其他费用Self insured medical expense医疗保险Workers' compensation expense工人补偿费Production dye costs生产染料成本Total due diligence adjustments调整后的全面尽职调查Adjusted EBITDA调整后的EBITDAOther consideration其他对价Inpact of high yarn prices高纱价格的影响Production ineffeciencies-former importsCash现金Trade receivables应收账款Other receivables其他应收款Prepaid expenses预付账款Inventories存货Total current asssets流动资产总额Accounts Payable应付账款Accrued compensation & benefits应计补偿与福利Accrued taxes other than income应计所得税Income taxes payable应付所得税Other accrued expenses其他应计费用Total current liabilities流动负债合计Cash现金Prepaid income taxes预付所得税Income taxes payable应付所得税Accrued legal settlement应计法律Health insurance reserve健康保险准备金Total due diligence adjustments全面尽职调查调整Adjusted working capital调整后的营运资金Total monthly revenue每月总收入Total monthly operating expenses每月营业总开支Total monthly cost of sales每月销售总成本DSO应收账款周转天数DPO应付账款周转天数Days in inventory库存天数Cash converision cycle现金转换周期Adjusted working capital as a % of revenus调整后的营运资金占收入比Quality of earnings。
财务中英文对照
会计acco unting决策人Decision Maker投资人In vestor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Corporatio n会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原贝U Accounting Principles会计实务过程Accou nting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-e ntity Assumpti on 货币计量假设Un it-of-measure Assumpti on 持续经营假设Continu ity(Go in g-c oncern) Assumpti on 会计分期假设Time-period Assumpti on 资产Asset负债Liability业主权益Owner's Equity收入Revenue 费用Expense 收益In come亏损Loss历史成本原则Cost Prin ciple收入实现原则Revenue Prin ciple配比原则Matchi ng Prin ciple全面披露原则Full-disclosure (Reporti ng) Prin ciple 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(2)会计循环会计循环Accounting Procedure/Cycle会计信息系统Acco un ti ng in formati on System 帐户Ledger 会计科目Accou nt会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐Ge neral Ledger明细分类帐Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐Cash receipt journal现金付款日记帐Cash disburseme nts 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Clos ing en tries(3)现金与应收帐款现金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Imprestpetty cash 支票Check(cheque) 银行对帐单Bank statement 银行存款调节表Bank recon ciliati on stateme nt 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Notereceivable 起运点交货价 F.O.B shippi ng poi nt 目的地交货价F.O.B desti nation poi nt 商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowa nee 坏帐费用Baddebt expense 备抵法Allowanee method 备抵坏帐Bad debtallowanee损益表法In come stateme nt approach 资产负债表法Bala nee sheet approach 帐龄分析法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Prin cipal 禾利息率In terest rate 到期日Maturity date 本票Promissory note 贴现Discou nt 背书En dorse拒付费Protest fee com⑷存货存货Inven tory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 shipp ing poi nt目的地抵岸价格 F.O.B desti nati on寄销Con sig nment寄销人Con sig nor承销人Con sig nee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowa nee and disco unts 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毛禾U法Gross margin method零售价格法Retail method成本率Cost ratio(5)长期投资长期投资Long-term investment长期股票投资In vestme nt on stocks长期债券投资In vestme nt on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declarati on date股权登记日Date of record除息日Ex-divide nd 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Con tract in terest rate, stated rate市场利率Market interest ratio, Effective rate普通股Com mon Stock优先股Preferred Stock现金股利Cash divide nds股票股利Stock divide nds清算股利J Liquidati ng divide nds到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际禾利息摊销法Effective-i nterest method of amortizati on⑹固定资产固定资产Plant assets or Fixed assets原值Origi nal 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Depreciati on cost净值Net value在建工程Con struct ion-i n-process磨损Wear and tear过时Obsolesce nee直线法Straight-line method (SL)工作量法Units-of-production method (UOP)力口速折旧法Accelerated depreciation method双倍余额递减法Double-decli ning bala nee 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-bala nce-sheet financing最低租赁付款额Mi nimum lease payme nts(7)无形资产无形资产Intangible assets专利权Pate nts商标权Trademarks, Trade names著作权Copyrights特许权或专营权Fran chises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization(8)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 Iong-term liabilities 应付股利Divide nds 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In come tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities un der product warra nties 赠品和兑换券Premiums, coup ons and tradi ng 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 differenee 时间性差异Timing differenee 应付税款法Taxes payable method 纟纳税影响会计法Tax effect acco un ti ngmethod 递延所得税负债法Deferred in come tax liability method(9)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Guara nteed Bonds 信用公司债券Debe nture Bonds 一次还本公司债券Term Bon ds 分期还本公司债券Serial Bonds 可转换公司债券Con vertible 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Coup on Bonds 普通公司债券Ordi nary Bonds 收益公司债券In come Bonds 名义利率，票面利率Nomi nal rate 实际利率Actual rate 有效利率Effective rate 溢价Premium 折价Disco unt 面值Par value 直线法Straight-line method 实际利率法Effectiveinterest method 到期直接偿付Repayme nt at maturity 提前偿付Repayment at advanee 偿债基金Sinking fund 长期应付票据Lon g-term no tespayable 抵押借款Mortgage loan(10)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Com mon stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Non cumulative preferred stock完全参加优先股Fully participat ing preferred stock 咅B分参加优先股Partially participat ing preferred stock 非部分参加优先股N on partially participat ing preferred stock现金发行Issuanee for cash非现金发行Issua nee for non cash con sideratio n股票的合并发行Lump-sum sales of stock发行成本Issuanee cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分酉己Distribution of earnings股禾U Divide nd股利政策Divide nd policy宣布日Date of declaration股权登记日Date of record除息日Ex-divide nd date股利支付日Date of payme nt现金股利Cash divide nd股票股利Stock divide nd拨款appropriati on(11)财务报表财务报表Financial Statement资产负债表Bala nee Sheet收益表In come Stateme nt帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Worki ng Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources con cept直接交换业务Direct excha nges正常营业活动Normal operati ng activities财务活动Financing activities投资活动Investing activities（13）财务报表分析财务报表分析An alysis of finan cial stateme nts比较财务报表Comparative finan cial stateme nts趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of com mon stock股利收益率Divide nd yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of com mon stock资本报酬率Return on investment总资产报酬率Retur n on total asset债券收益率Yield rate on bonds已获禾利息倍数Number of times in terest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accou nts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio(14)合并财务报表合并财务报表Con solidated finan cial stateme nts吸收合并Merger创立合并Consolidation控股公司Pare nt compa ny附属公司Subsidiary company少数股权Minority interest权益联营合并Pooli ng of in terest购买合并Comb in ati on by purchase权益法Equity method成本法Cost method(15)物价变动中的会计计量物价变动之会计Price-level cha nges acco unting一般物价水平会计General price-level accou nti ng货币购买力会计Purchas in g-power acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本Historical cost现行价值会计Current value acco unting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross natio nal product implicit price deflator (or GNPdeflator)消费物价指数Co nsumer price in dex (or CPI)批发物价指数Wholesale price in dex货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchas in g-power gains or losses资产持有损益Holdi ng gains or losses未实现的资产持有损益Un realized hold ing gains or losses1 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 tran sit 1117 约当现金cash equivale nts 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-terminvestment 1121 短期投资 -股票 short-term investments - stock 期投资-短期票券 short-term investments - short-term notes and bills 投资-政府债券 short-term investments - government bonds 1124 益凭证 short-term investments - beneficiary certificates short-term investments -corporate investments - other 1129 short-term 应收票据 investment to market 1132 notes receivable 应收票据-关系人 1137 票据 other notes receivable tible aeeounts- notes 应 收帐款 aceounts bonds 1128 备抵短期投资跌价损失113 应收票 应收票据贴现notes 1139 receivable receivable应收帐款 allowa nee receivable 1147 备抵呆帐-应收帐款其它应收款 other receivables receivable 1122 短 1123 短期 短期投资-受 短期投资么司债 -其它 short-term 1125 短期投资 allowa nee for reduct ion of 据 notes receivable 1131 discounted notes receivable 1138 其它应收 备抵呆帐—应收票据 allowanee for uncollec- 应收帐款 aceounts receivable 1141 应收分期帐款in stallme nt aceou ntsreceivable - related parties 114 1142aeeounts receivable - related parties 1149 118 forwardexcha nge con tract -关系人for uncollec- tible aeeounts - aeeounts receivable1181应收出售远汇款应收远汇款 -夕卜币 forward exchange contract receivable - foreign currencies 买卖远汇折价 earned reve nue receivable 1182 1183 disco unt on forward ex-cha nge con tract 1184 1185 应收退税款 in come tax refund receivable 其它应收款 其它应收款-关系人 other receivables - related parties 1188 other receivables - other 1189 应收收益 1187 -其它 tible aeeounts - other receivablesmerchandise inventory 1212 goods in tran sit market fini shed 1219 1221 备抵呆帐-其它应收款 121~122 存货 inventories 寄销商品 con sig ned goods 备抵存货跌价损失finished goodsallowa nee 1222 for 1225 1227 allowa nee 1211 1213for uncollec- 商品存货 在途商品inven tory tocon sig nedreduct ion 寄销制成品在制品 work in process 原料raw materialsof 制成品副产品 by-productswork in process - outsourced 12261223委外加工物料 supplies 备抵存货跌价损失goods12241229预付费用 prepaid expenses 1251 prepaidrents 1253 预付保险费 supplies 1255 预付所得税prepaid expenses 126 prepayme nt for purchases 1268 流动资产 other current assets 1228在途原物料materials and supplies in transitallowanee for reduction of inventory to market 125 1252 预付租金用品盘存 office 其它预付费用 other 预付薪资 prepaid payroll prepaid in sura nee 1254 prepaid in come tax 1258 预 付款项 prepayments 1261 其它预付款项 other prepayme nts 预付货款 128~129 其它 1281 (or overpaid payment on 存出保证金 1291 进项税额 VAT paid ( or in put VAT) 1283 暂付款 behalf of others 1285 refundable deposits 1287 递延所得税资产 tax) 1282 留抵税额 temporary payments 1284 员工借支 advances to employees excess VAT paid 代付款 1286 受限制存款 certificate of deposit-restricteddeferred in come tax assets deferred foreig n excha nge losses aceou nt 1294 其它 other current 1293 同业往来 current aeeountassets - other 131292 递延兑换损失 业主(股东)往来 owners(stockholders) current 1298其它流动资产-funds and Iong-termin vestme nts131基金 funds 1311with others基金及长期投资 偿债基金redemption fund (or sinkingfund) 1312 改良及扩充基金fund for improveme nt and expa nsion 1313 意外损失准备基金contingency fund 1314 退休基金pen sion fund 1318 其它基金other funds 132 长期投资Iong-term investments 1321 长期股权投资Iong-term equity investments 1322 长期债券投资Iong-term bond investments 1323 长期不动产投资Ion g-term real estate in-vestme nts 1324 人寿保险现金解约价值cash surre nder value of life in sura nee 1328 其它长期投资otherIon g-term in vestme nts 1329 备抵长期投资跌价损失allowa nee for excess of cost over market value of Ion g-term in vestme nts 14~ 15 固定资产property , pla nt, and equipme nt141 土地land 1411 土地land 1418 土地-重估增值land - revaluatio n in creme nts 142 土地改良物land improveme nts 1421 土地改良物la nd improveme nts 1428 土地改良物-重估增值la nd improveme nts - revaluati on in creme nts。
财务的管理术语中英文对照
财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
财务英语中英文对照表(部分)
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制(应计制)accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制(现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁）certified public accountant(CPA）注册会计师charge ①费用；②赊账,指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本—效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double—entry system 复式记账系统double—declining—balance depreciation （DDB）双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board （FASB）（美国)财务会计准则委员会fiscal year ①会计年度（财务年度)；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first—in, first—out（FIFO）先进先出F.O。
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A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses （同applied burden）已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills）已承兑汇票Accepter 受票人Accommodation bill；accommodation note （kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长;会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give，giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制;发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀;累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部(分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company，affiliated corporation 联络公司(与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐;代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment（s) 股份；分配Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计;分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds）Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数;岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照;公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖;竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor's certificate查帐员证明书Auditor's comments 查帐员意见书Auditor's liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B：Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿;分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表(同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制(同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额;进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account（s) 银行往来帐Bank balance 银行往来馀额Bank bill，banker's draft，bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders) 本票Bank's account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约;讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据;帐单；汇票Bill at sight; demand bill （draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book)Bills discounted 票据贴现（同notes discounted)Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry （entries）原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用)帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process) Burden rates 负荷分配Business 营业商业；业务Carry on business，to 营业Establish a business，to 创业Give up a business，to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax，sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C。