173财务管理最佳实践之项目会计英文,普华永道
普华永道--财务管理最佳实践
Fixed Assets - Best Practice Objectives
Fixed Assets Objectives
To maintain a complete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres To calculate depreciation consistently with financial reporting requirements To optimise replacement policies To minimise ownership costs
Organisation
Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level
People
Control focused Challenge asset requisition proposals
Processes
Maintain asset register Acquisitions and disposals Depreciation charge Verifying asset base Maintaining of valuation basis
普华永道_富大集团SAP实施项目_175用户手册_财务管理FI_富大集团财务会计培训- END-USER TRAINING1
FB02
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FC01 FC02
FD01 FD02
FZ00
FZ01 FZ02
FA9
FB9
FC9
FD9
FZ9
9
9
9
9
9
维护科目主数据
10
创建科目 改变科目
在科目表及公司代码 下同时创建总帐科目
FA01
在科目表下创建总帐 科目, 在公司代码下创 建总帐科目
删除科目 冻结科目
创建科目
11
创建科目
直接创建 (most often)
SAP 财务会计模块概览
6
总帐模块
应付帐款 模块
应收帐款 模块
财务模块组织架构
7
集团
科目表
公司代码 业务区域
会计科目表
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富大集团
科目表 F000
1001000000 1002002002 … 2101000000 … 3101001000 ...
现金 银行存款
短期借款
实收资本
公司代码(Company Code)
9
集团公司
Company Code: F000 上海信息管理中心
省公司Com浙pa江ny富C大od公e:司FA00
Company Code: FB00 福建富大公司
Company Code: FC00 江苏富大公司
Company Code: FD00 山东富大公司
FA01
分
嘉兴分公司
FB01
公
司
FA02
4
SD
销售与分销
MM
物料管理
FI
财务会计 CO
管理会计
PP
生产计划
财务账目中英文对照
会计账目用语会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of寄出清算书to send in an account||to send in render an account支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer||bearer cheque记名支票||认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges 支票换现金||兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque||to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款||清付票款to pay a cheque||to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期||无效out of date||stale请给出票人R/D||refer to drawer存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated汇款用语汇款||寄钱to remit||to send money寄票供取款||支票支付to send a cheque for payment寄款人 a remitter收款人 a remittee汇票汇单用语国外汇票foreign Bill国内汇票inland Bill跟单汇票documentary bill空头汇票accommodation bill原始汇票original bill改写||换新票据renewed bill即期汇票sight bill||bill on demand... days after date||... days' after date ... 日后付款... months after date||... months' after date ... 月后付款见票后... 日付款... days' after sight||... days' sight见票后... 月付款... months' after sight||... months' sight同组票据set of bills单张汇票sola of exchange||sole of exchange远期汇票usance bill||bill at usance长期汇票long bill短期汇票short bill逾期汇票overdue bill宽限日期days of grace电汇telegraphic transfer (T.T)邮汇postal order||postal note (Am.)||post office order||money order 本票promissory note (P/N)押汇负责书||押汇保证书letter of hypothecation副保||抵押品||付属担保物collateral security担保书trust receipt||letter of indemnity承兑||认付acceptance单张承兑general acceptance有条件承兑qualified acceptance附条件认付conditional acceptance部分认付partial acceptance拒付||退票dishonour拒绝承兑而退票dishonour by non-acceptance由于存款不足而退票dihonour by non-payment提交presentation背书endorsement||indorsement无记名背书general endorsement||blank endorsement记名式背书special endorsement||full endorsement附条件背书conditional endorsement限制性背书restrictive endorsement无追索权背书endorsement without recourse期满||到期maturity托收collection新汇票||再兑换汇票re-exchange||re-draft外汇交易exchange dealing||exchange deals汇兑合约exchange contract汇兑合约预约forward exchange contract外汇行情exchange quotation交易行情表course of exchange||exchange table汇价||兑换率exchange rate||rate of exchange官方汇率official rate挂牌汇率||名义汇率nominal rate现汇汇率spot rate电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate兑现率||兑现汇率demand rate长期汇率long rate私人汇票折扣率rate on a private bill远期汇票兑换率forward rate套价||套汇汇率||裁定外汇行情cross rate付款汇率pence rate当日汇率||成交价currency rate套汇||套价||公断交易率arbitrage汇票交割||汇票议付negotiation of draft交易人||议付人negotiator票据交割||让与支票票据议付to negotiatie a bill折扣交割||票据折扣to discount a bill票据背书to endorse a bill应付我差额51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000 收到汇款to receive remittance填写收据to make out a receipt付款用语付款方法mode of payment现金付款payment by cash||cash payment||payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清||支付全部货款payment in full||full payment支付部分货款||分批付款payment in part||part payment||partial payment记帐付款||会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment||monthly instalment延滞付款payment in arrear预付货||先付payment in advance||prepayment延付货款deferred payment立即付款prompt payment||immediate payment暂付款suspense payment延期付款delay in payment||extension of payment支付票据payment bill名誉支付||干与付款payment for honour||payment by intervention结帐||清算||支付settlement分期付款instalment滞付||拖欠||尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay||to make payment||to make effect payment结帐to settle||to make settlement||to make effect settlement||to square||to balance支出||付款to defray||to disburse结清to clear off||to pya off请求付款to ask for payment||to request payment恳求付帐to solicit payment拖延付款to defer payment||to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly付款相当慢to pay slowly||to take extended credit付款不好to pay badly||to be generally in arrear with payments付款颇为恶劣to pay very badly||to never pay unless forced拒绝付款to refuse payment||to refuse to pay||to dishonour a bill相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you惠请付款kindly pay the amount||please forward payment||please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to le gally recover the amount. ||I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the ti me for payment a little longer.索取利息to charge interest附上利息to draw interest||to bear interest||to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit在银行存款to have money in a bank||to have a bank account||to have money on deposit向银行提款to withdraw one's deposit from a bank换取现金to convert into money||to turn into cash||to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce||to make a reduction减价to deduct||to make a deduction回扣to rebate现金折扣cash discount货到付款||现金提货cash on deliver (C.O.D.)货到付现款cash on arrival即时付款prompt cash净价||最低价格付现net cash现金付款ready cash即期付款spot cash||cash down||cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance (D/A)付款交单documents against payment (D/P)折扣例文除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
财务管理专业英语
财务管理专业英语fｉnancｉaｌmanagement 财务管理decｉｓion-makiｎg 决策,决策得aｃquirｅ获得,取得pubｌiclｙtｒaded corpoｒａtioｎｓ公开上市公司公众vｉce preｓｉdent of finａｎｃe财务副总裁chｉef finａncial officer 首席财务官chief executｉvｅoffｉcer 首席执行官baｌａnｃe sheeｔ资产负债表capital buｄgeｔiｎg 资本预算worｋinｇｃaｐｉtal ｍaｎaｇeｍｅｎt 营运资本管理huｒｄlｅratｅ最低报酬率ｃaｐitａl ｓtrｕcture资本结构ｍiｘof deｂt aｎｄeｑuｉty负债与股票得组合cash diviｄｅnd现金股利stｏckｈolder股东dividend pｏlicy 股利政策dividend-payｏｕt ratiｏ股利支付率sｔock repuｒｃhasｅ股票回购stock offeｒiｎｇ股票发行ｔradeoff 权衡,折中moｎｓtｏck 普通股ｃurrent liａbility 流动负债cuｒrent aｓseｔ流动资产mａrｋetａble ｓｅcｕｒity流动性资产,有价证券inveｎtｏry 存货tａngible fｉxeｄasｓets 有形固定资产in tａngible ｆiｘed aｓｓets 无形固定资产patenｔ专利ｔｒademark商标crｅdiｔor债权人stocｋhｏlｄs’ equｉｔｙ股东权益financing ｍiｘ融资组合ｒisk averｓｉon 风险规避ｖoｌatility 易变性不稳定性ａlloｃａte 配置capital allocatioｎ资本配置buｓineｓs 企业商业业务fｉnａnｃiaｌrｉｓk财务风险soleｐｒｏprietｏｒｓhip 私人业主制企业parｔｎerｓhｉp合伙制企业lｉｍiteｄｐaｒtner有限责任合伙人ｇｅneral partｎer 一般合伙人seｐaｒatｉon of oｗnership ａｎd ｃontrｏl 所有权与经营权分离clａｉm 要求主张要求权mａｎaｇemenｔbｕyout 管理层收购tendｅr oｆfer要约收购financial ｓtandards 财务准则initial publｉc ofｆering首次公开发行股票ｐｒｉvａtｅcorporation 私募公司未上市公司cloｓeｌy hｅｌｄcoｒpｏｒaｔion 控股公司boaｒｄof dirｅｃtoｒs 董事会ｅxecutove director执行董事ｎｏn－eｘeｃutｏve dｉｒeｃtｏｒ非执行董事chａiｒpersｏｎ主席cｏｎtrｏlｌer 主计长treasｕrer 司库reveｎｕe收入proｆit 利润eaｒnings per shaｒe 每股盈余ｒｅｔurn回报markeｔｓhaｒe 市场份额ｓocｉal gooｄ社会福利finａｎcｉal dｉstrｅss 财务困境stakｅhｏｌdｅr theｏry 利益相关者理论valｕe (wealth) maximｉｚatｉon价值(财富)最大化ｃｏmｍｏｎsｔoｃkhoｌdeｒ普通股股东prefｅrｒed stockｈｏlder 优先股股东dｅbt hｏlｄeｒ债权人welｌ—beｉnｇ福利diversitｙ多样化gｏing cｏｎcern 持续得ａgency prｏｂlem 代理问题ｆｒee—riding pｒoblem 搭便车问题informatioｎasymmｅtry 信息不对称reｔaiｌｉｎvｅstｏr散户投资者ｉnｓtitutioｎal iｎvesｔor 机构投资者agenｃyｒeｌaｔioｎｓhip代理关系ｎet pｒｅsｅnt vaｌuｅ净现值crｅaｔiｖｅaccｏunｔing 创造性会计stoｃk opｔion 股票期权ａｇency cosｔ代理成本bondｉｎg cｏst 契约成本ｍonitoring cosｔs 监督成本tａkeover 接管corporaｔe ａnｎｕalｒeｐortｓ公司年报balanｃｅｓｈeｅt 资产负债表ｉnｃome statemｅｎｔ利润表sｔatemeｎt ofｃash flｏｗs 现金流量表ｓｔaｔｅｍenｔoｆretaiｎed earnｉｎgs 留存收益表faiｒmarket vaｌue 公允市场价值markｅtable securiｔieｓ油价证券cｈｅck 支票ｍoney order 拨款但、汇款单wiｔhdrawａl 提款aｃｃounｔs rｅｃeivablｅ应收账款credｉｔsale赊销ｉnｖｅｎtoｒy 存货proｐerty,planｔ,aｎd eｑuipmｅｎt 土地、厂房与设备dｅｐｒeciａtion折旧aｃcｕmulated ｄeｐreciａtiｏｎ累计折旧liabiliｔy 负债cuｒrｅnｔliabｉlity流动负债lｏng—tｅrm liabilｉｔy 长期负债accouｎts ｐａyout 应付账款note payout 应付票据acｃrｕed espeｎse应计费用ｄeferreｄtａx 递延税款pｒｅferred stｏcｋ优先股coｍｍoｎｓｔｏcｋ普通股ｂｏok value 账面价值capital surpluｓ资本盈余accumuｌaｔed retaineｄearnings 累计留存收益ｈyｂrｉd混合金融工具treａsｕry ｓtoｃk 库藏股ｈistｏｒic ｃoｓt 历史成本current market ｖalｕe 现行市场价值ｒｅal ｅstaｔe 房地产outｓｔaｎding 发行在外得ａpｒｏfｉt aｎｄlｏss statemeｎt 损益表neｔｉnｃomｅ净利润oｐｅrating incｏme 经营收益ｅaｒnings pｅr shaｒe每股收益simｐｌe ｃapｉｔal structure 简单资本结构ｄｉluｔｉve冲减每股收益得basiｃearniｎgs pｅr sｈaｒe 基本每股收益coｍplｅx ｃaｐｉtal sｔrｕctures 复杂得每股收益ｄｉｌuted ｅarｎｉｎgｓper share 稀释得每股收益cｏnvertiblｅｓeｃuｒiｔｉｅｓ可转换证券wａrｒant 认股权证acｃｒual acｃoｕｎｔing 应计制会计amｏrtｉzatｉon 摊销acｃelerated meｔｈods加速折旧法stｒaｉgｈt—line depreciａtiｏn 直线折旧法statｅmｅnt ｏfｃhanges iｎsｈareholderｓ’eｑｕitｙ股东权益变动表source of ｃash 现金来源uｓe oｆｃａsh 现金运用ｏｐｅratｉng ｃash flowｓ经营现金流caｓh ｆlｏw from oｐeratiｏns 经营活动现金流ｄirect methｏｄ直接法indｉｒecｔｍｅtｈoｄ间接法ｂotｔom-up approaｃｈ倒推法invesｔｉng caｓh flows 投资现金流ｃash fｌow frｏｍinvｅsting 投资活动现金流joint venｔｕｒｅ合资企业affｉｌｉate 分支机构finａncing caｓh flows 筹资现金流cash flowｓfrom ｆiｎancing 筹资活动现金流timｅvaｌue of monｅy货币时间价值simpｌe interｅsｔ单利deｂｔinsｔrument债务工具anｎuｉｔy 年金futuｒe value 终至presｅｎt valuｅ现值cｏmpoｕnd ｉｎｔereｓt复利pｏundiｎｇ复利计算pｒicipal 本金mortｇagｅ抵押credit caｒｄ信用卡tｅrminaｌvalue终值dｉscountｉｎg 折现计算dｉscouｎtｒaｔe折现率opｐortuniｔｙcost 机会成本reｑｕired raｔｅofｒeturn要求得报酬率cosｔof capｉtaｌ资本成本ordiｎary annｕity普通年金annuｉｔy due 先付年金ｆinaｎcｉａｌｒatio 财务比率dｅｆerreｄａnnuity 递延年金resｔrictiｖeｃｏｖenants 限制性条款ｐｅrpetuity 永续年金bond iｎdｅnｔure 债券契约facｅvalue 面值ｆｉnａnciａl analｙst 财务分析师ｃｏｕpon ｒate 息票利率liqｕidity rａtiｏ流动性比率nominal interest ｒate名义利率ｃｕrrent ratio 流动比率ﻩefｆective inteｒeｓt ｒatｅ有效利率window dresｓiｎg 账面粉饰goｉnｇ—coｎcｅrｎｖaｌｕe持续经营价值markｅｔabｌe ｓeｃurｉtieｓ短期证券ｌiquｉdatioｎｖalｕｅ清算价值quick ｒatio 速动比率ﻩｂook value账面价值ｃash ratio 现金比率ｍａrｋｅr valｕｅ市场价值dｅbt managemeｎt ratiｏs债务管理比率ﻩｉｎｔrｉｎsiｃvaluｅ内在价值ｄebｔｒatio债务比率ｍispricing 给……错定价格debt-to－equｉty ｒａtio 债务与权益比率vaｌuatｉon apprｏaｃh 估价方法eｑuity multiｐlier权益乘disｃｏunted ｃash flow vａｌuatｉon 折现现金流量模型long－ｔerm rａtio 长期比率uｎdｅrvaluation 低估debt—ｔo—total—capitａｌ债务与全部资本比率ﻩoveｒｖａlｕatｉon 高估lｅveraｇｅｒaｔiｏｓ杠杆比率option－priciｎg mｏdel 期权定价模型ｉnteresｔcoverage ratiｏ利息保障比率conｔinｇent ｃlaim valuatioｎ或有要求权估价earnｉｎgs beforｅinterest and tａxes 息税前利润proｍissoｒy noｔe 本票ｃash flow coverage ｒatio 现金流量保障比率contractuａl provisｉoｎ契约条款asset management ｒaｔios 资产管理比率pａr ｖalue票面价值accｏｕnｔs recｅivable tuｒnｏｖer ratiｏ应收账款周转率matuｒity vaｌｕe 到期价值ｉnveｎtory tuｒｎｏver ratio 存货周转率coupon息票利息inｖｅntory procｅｓｓing perｉoｄ存货周转期coｕpon paymeｎt 息票利息支付acｃounts pａｙabｌe tuｒnovｅr rａtio 应付账款周转率ｃｏuｐon inteｒest rate 息票利率casｈcoｎversion cycｌe现金周转期maturity到期日ａssｅt turnover ratiｏ资产周转率ｔeｒm ｔｏmaturiｔｙ到期时间profｉtabｉlity ratio盈利比率ﻩｃall prｏviｓｉon赎回条款groｓs proｆit mａｒgｉn 毛利润ﻩcaｌｌprice 赎回价格ｏｐeｒaｔinｇprofit margiｎ经营利润sinｋingｆuｎd provｉsion 偿债基金条款ｎｅt ｐrofiｔｍaｒｇin 净利润ﻩcｏnveｒｓion rigｈt转换权reｔurn on aｓseｔ资产收益率ﻩput proviｓiｏn 卖出条款rｅturn on total ｅquｉty ratio全部权益报酬率indｅnturｅ债务契约ｒeturn on coｍmon eｑuity 普通权益报酬率coｖｅnant 条款maｒｋet-ｔｏ—book vａlue ratiｏ市场价值与账面价值比率ｔrustee 托管人ｍarｋet valuｅｒaｔiｏｓ市场价值比率ｐrotectｉvｅcovenａnｔ保护性条款dｉｖidenｄyieｌｄ股利收益率nｅgatiｖe ｃｏvenaｎｔ消极条款dividenｄpaｙｏut股利支付率ﻩｐｏｓitive ｃｏvenant积极条款ｆｉnancial sｔatemｅｎｔ财务报表seｃured deｈt担保借款profｉtability 盈利能力ｕnｓecurｅｄｄeht信用借款viaｂility生存能力ﻩcreｄitｗortｈｉneｓs 信誉ｓｏｌvency偿付能力ﻩcｏllａterａl 抵押品ｃｏlｌaterａl trust boｎds 抵押信托契约deｂｅntｕre信用债券boｎd rａｔing 债券评级ｃurｒent yielｄ现行收益yieｌd to matuｒｉty 到期收益率default risk 违约风险intｅrｅst rａte risk 利息率风险aｕthｏrized sｈａres 授权股outsｔanding ｓhａres发行股tｒeａsｕrｙｓhare 库藏股ｒepurｃhase 回购riｇht ｔo pｒoｘy代理权rｉｇhｔｔo vote 投票权ｉndeｐeｎdｅnｔaudiｔｏr 独立审计师ｓtrａigｈt or majority voting 多数投票制ｃumulaｔive ｖotiｎg积累投票制ｌiqｕidation 清算rigｈｔtｏtraｎsｆer owｎeｒsｈip 所有权转移权ｐreｅmpｔiｖe right 优先认股权divｉｄｅndｄiscount modeｌ股利折现模型cａｐｉｔaｌａｓｓeｔpｒicｉngｍoｄｅl资本资产定价模型consｔａnｔgroｗtｈmodｅl 固定增长率模型ｇrowth ｐerpetuity增长年金mortgage bｏnds 抵押债券pｏｒtfolio 组合diverｓifiａble rｉsｋ可分散风险ｍaｒkｅt risｋ市场风险ｅｘｐｅcted rｅturn期望收益voｌaｔilｉｔy 流动性stanｄ-alonｅｒｉsk 个别风险ｒａｎdoｍvariable随机变量。
财务管理-财务英语中英文对照表(部分) 精品
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 mittee 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pound interest 复利pound 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mon stock 普通股pound 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pound 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pensating balances 补偿性存款额conservatism 稳健性，保守性parative 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.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
财务专业英语（5篇模版）
财务专业英语（5篇模版）第一篇：财务专业英语Unit 1Raisingfunds 融资risk—returntrade—off 风险收益权衡capitalmarket 资本市场 company 公司financialstatement财务报表 partnership 合伙capita lbudgeting 资本预算 soletrader 独资portfoliotheory 证券组合理论 goingconcern 持续经营capitalstructuretheory 资本结构理论 capitalgains 资本利得chief financialofficer 财务总监 retainingprofits 留存收益financialcontroller 财务长 financialleverage 财务杠杆financialdecision 财务决策 operatingleverage 营业杠杆Mutuallyexclusiveinvestment 互斥投资 accountsreceivable 应收账款dividenddecision 股利决策 accountspayable 应付账款agencycosts 代理成本 workingcapital 营运资本efficientmarket 有效市场Maximization of the total market value of the existing shareholders’ ordinary shares.Agency costs as the costs, such as a reduced share price, associated with potential conflict between managers and investors when these two groups are not the same.Unit 2Since a dollar received today is worth more than a dollar received in the future.All dollar flows must be moved back to the present or out to a common future date.An annuity is a series of equal dollar payments for a specified number of periods.The interest rate that converts a future value to the present pound interest复利 Term loan定期贷款The future value终值 Superannuation养老金The present value 现值 Interpolation差值法Original principal本金 Market share市场份额Future-value interest factor终值系数 Perpetuity永续年金Discount rate贴现率 Annuity due先付年金Annuity年金 Deferred annuity延期年金Mortgage loan抵押贷款 Ordinary annuity普通年金Unit 3资产 Current ratio流动股利Working capital营运资金 Unsecured bank loan无担保银行贷款 Liquidity 流动性 Commercial bills汇票Hedging principle对冲原则 Promissorynotes 本票Permanent and temporary assets永久和临时Debentures信用债券Trade credit商业信用 Accrued taxes应缴税款Accrued interest应计利息 Low-yield assets低收益Permanent asset investments are financed with permanent sources, and temporary investments are financed with temporary working capital refers to the difference between current assets and current liabilities.A firm’s ability to pay its bills on time.Unit 4Collection and disbursement of cash 现金收支Financial policies财务政策Electronic-funds-transfer电子汇款Creditworthiness信誉Automated teller machines自动柜员机Marketable securities Investment banks投资银行Near cash准现金 Commercial bills商业汇票Near-cash assets准现金资产 Terms of sale 销售条件Cash balances现金余额 Past-due过期账款External financing外部融资 Default costs违约成本Productive capacity生产能力 Collection costs收账成本Capital expenditure资本性支出 Credit scoring信用评分Fixed assets固定资产 Bad debts坏账Idle cash闲置资金 Cash discount现金折扣Float浮游量 Economic-order-quantity经济进货批量Cashthe currency and coin the firm has on hand in petty cash,cash registers, or in cheque accounts.Insolvencythe situation in which a firm is unable to meet its maturing liabilities on time.They are generally stated in the form a/b net c,indicating that the customer can deduct a% if the account is paid within b days;otherwise, the account must be paid within c days.The general categories of inventory include raw materials inventory,work-in-process inventory and finished goods inventory.Unit 5Expected rate of return 期望收益率Discrete probability distribution 离散型概率分布 The risk-free rate of return 无风险收益率 Square root平方根 The risk premium 风险议价Standard deviation标准差 Capital assets pricing model资本资产定价模型 Perfectly negatively correlated完全负相关Positively correlated 正相关 Security market line 证券市场线Stock exchange 证券交易所 Arbitrage pricing model 套利定价模型 Characteristic line特征线Required rate of returnthe minimum rate return necessary to attract an investor to purchase or hold a pany-unique risk can also be called diversifiable(unsystematic)risk,since it can be diversified away.Market risk is nondiversifiable(systemaic)risk as it cannot be eliminated, no matter how much an investor diversifies.Unit 6 Financial assets 金融资产 Par value 票面价值Book value 账面价值 Maturity date 到期日Contributed equity 实收资本 Constant growth ordinary-share valuation 固定增长普通股定价模型 Liquidation or disposal value 清算价值Going-concern value 持续经营价值Earnings per share(每股收益)is equal to net profit(after tax)divided by the number of ordinary shares issued.Prince earnings ratio(市盈率)the price that the market places on $1 of a firm’s earnings.The intrinsic value of an asset can be defined as the present value of the asset’s expected future cash flows.Unit 7指数（收益—成本比率）Initial outlay 初始投资Depreciation expenses 折旧费用 Internal rate of return 内部收益率 Discounted-cash-flow 贴现现金流量 Paybackperiod 投资回收期Terminal cash flow 终结现金流量Accounting rate of return AROR 会计回收率Profitability index（benefit-cost ratio）获利Capital rationing 资本限量Capital budgeting 资本预算the decision-making process with respect to investment in fixed present valueA capital-budgeting concept defined as the present value of the project’s annual net cash flows less the project’s initial outlay.Whenever the project’s NPV is greater than zero,the p roject will be accepted;and whenever there is a negative value associated with the acceptance of a project,it will be rejected.Internal rate of returnit is the discount rate that equates the present value of the inflows with the present value of the outflows.Unit 8This term is frequently used interchangeably with the firm’s required rate of return, the burdle rate for new investments,the discount rate for wvaluating a new ivestment,and the firm’s opportunity cost of funds.Economic conditions 经济条件Dividend payout ratio 股利支付率Purchasing power 购买力 Weighted cost of capital 加权资本成本 Floating costs 发行成本Unit 9Earnings before interest 息税前利润Cost-volume-profit analysis 本量利分析 Coefficient of variation 变异系数 Break-even analysis 临界点分析Financial leverage 财务杠杆 Contribution margin 边际贡献Operating leverage 经营杠杆Fixed costs,also referred to as indirect costs,do not vary in total amount as sales volume or the quantity of output changes over some relevant range of output.Variable costs are sometimes referred to as direct costs.Variable costs are fixed per unit of output but vary in total as output changes.Unit 10Dividend payout ratio(股利支付率)The amount of dividends relative to the company’s net income or earnings per share.Residual-dividend theory(剩余股利政策)A theory asserting that the dividends to be paid should equal the equity capital left over after the financing of profitable investments.Brokerage 佣金Clientele effect群落效应Information asymmetry信息不对称 Inside information 内部信息 Announcement date 决议通过日Declaration date 宣布日 Date of record 登记日Ex-dividend 除息日Cum-dividend 付息股利Payment date 支付日第二篇：财务专业英语（1）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 PrivateAccounting 公众会计Public Accounting 注册会计师CPACertified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则Full-disclosure(Reporting)principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则 Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-termLiabilities 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Accounting information System 帐户Ledger 会计科目Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录 Adjusting entries 结帐 Closing entries（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 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 Accountreceivable 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坏账准备bad debt reserves 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（4）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 成本与市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Netrealizable 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 （5）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（6）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（7）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（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 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 Bonusespayable 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 Gaincontingencies 永久性差异Permanent difference 时间性差异Timingdifference 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（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Guaranteed Bonds 信用公司债券Debenture Bonds 一次还本公司债券 T erm 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 （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 Common stock 优先股 Preferred stock 累积优先股 Cumulativepreferred 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Nonpartiallyparticipating 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（11）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（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.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 operatingactivities 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 receivableturnover 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（15）物价变动中的会计计量物价变动之会计Price-level changesaccounting 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 valueaccounting 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 现行价值与统一币值会计Constant dollar and current cost accounting第三篇：财务专业英语复习题一、词汇翻译：1、优先股2、投资活动3、现金流入4、折旧5、财务报告6、资产负债表7、流动资产8、债权人9、存货10、合伙制企业11、财务管理12、余额，平衡13、应付账款14、财务比率15、资本预算16、流动资产17、负债18、利润表19、净利润20、账面价值21、现金股利22、应收账款23、普通股24、风险规避25、流动负债26、合伙人27、收入28、市场份额29、股票期权30、财务报表31、现金流出32、偿付能力33、赊销34、累计折旧35、资本盈余36、房地产37、摊销38、有价证券39、盈利比率40、资本预算41、股票发行42、财务比率43、存货44、财务困境45、账面价值46、优先股47、盈利能力48、应计费用49、合资企业50、流动性比率51、资产负债表52、权益乘数53、债权人54、杠杆比率55、收益二、单项选择题1、Which of the following users are not external users of financial management information?()A.managersB.creditorsC.investorsD.employees、Which of the following belongs to current liabilities?()A.mortgages payableB.prepaid expensesC.notes payableD.bonds payable3、Cash inflows related to investing activities are()A.cash received from the sale of assetsB.collection of notes receivableC.sale of another entity’s equity securities by the reporting entityD.both A and C4、Cash equivalents include()A.time depositsB.inventoriesC.accounts receivableD.prepaid expenses5、Which of the following service involves providing an independent report on the appropriateness of financial statements?()A.auditB.taxC.consultingD.budgeting6、Accountants employed by large corporations may work in the areas of the following except()A.product costing and pricingB.budgetingC.internal auditingD.product producing7、Which of the following is a liability account?（）A.prepaid insuranceB.additional paid-in capitalC.salaries payableD.accumulated depreciation8、Financial statement does not include()A.balance sheetB.income statementC.cash flow statementD.working sheet9、Net income or net loss are reported on the()A.balance sheetB.statement of owners’ equityC.income statementD.both b and c10、Which of the following users are not external users of financial management information?()A.managersB.creditorsC.investorsD.employees11、Cash inflows related to investing activities are()A.cash received from the sale of assetsB.collection of notes receivableC.sale of another entity’s equity securities by the reporting entityD.both A and C12、Cash equivalents include()A.time depositsB.inventoriesC.accounts receivableD.prepaid expenses三、英译汉1、Public corporations in the US and many other countries are required to prepare and disclose the following financial statements to the public on a periodic basis: balance sheet;income statement;statement of cash flows;statement of retained earnings.（上市公司在美国和许多其他国家都要准备和披露以下财务报表上的公众一个周期性的基础，资产负债表，损益表，现金流量表的声明，声明的留存收益）Taken together, these statements give an accounting picture of the firm’s operations and financial position.The quantitative and verbal materials are equally important.The financialstatements report what has actually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（综合起来，这些报表会计画公司的运营和财务状况，定量和语言是同等重要的，财务报表报告实际发生的资产，收益，股息过去几年来，而口头陈述试图解释为什么事情结果他们所做的事）The information contained in an annual report is used by investors to help form expectations about future earnings and dividends.Firms typically prepare these statements quarterly, but many analysts and users of financial statements concentrate on a firm’s fiscal year-end statements.Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的报告是用投资者对未来收入帮助形成预期和红利。
(财务会计)财务会计英文对照
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
财务管理专业英语
财务管理专业英语financial management 财务管理decision-making决策,决策的acquire获得，取得publicly traded corporations公开上市公司公众vice president of finance财务副总裁chief financial officer首席财务官chief executive officer首席执行官balance sheet资产负债表capital budgeting资本预算working capital management营运资本管理hurdle rate最低报酬率capital structure资本结构mix of debt and equity负债与股票的组合cash dividend现金股利stockholder股东dividend policy股利政策dividend-payout ratio股利支付率stock repurchase股票回购stock offering股票发行tradeoff权衡,折中common stock普通股current liability流动负债current asset流动资产marketable security流动性资产,有价证券inventory存货tangible fixed assets有形固定资产in tangible fixed assets无形固定资产patent专利trademark商标creditor债权人stockholds’ equity股东权益financing mix融资组合risk aversion风险规避volatility易变性不稳定性allocate 配置capital allocation 资本配置business 企业商业业务financial risk 财务风险sole proprietorship 私人业主制企业partnership 合伙制企业limited partner 有限责任合伙人general partner 一般合伙人separation of ownership and control所有权与经营权分离claim 要求主张要求权management buyout 管理层收购tender offer 要约收购financial standards 财务准则initial public offering 首次公开发行股票private corporation 私募公司未上市公司closely held corporation 控股公司board of directors 董事会executove director 执行董事non—executove director 非执行董事chairperson 主席controller 主计长treasurer 司库revenue 收入profit 利润earnings per share 每股盈余return回报market share 市场份额social good 社会福利financial distress 财务困境stakeholder theory 利益相关者理论value （wealth）maximization 价值（财富）最大化common stockholder 普通股股东preferred stockholder 优先股股东debt holder 债权人well—being 福利diversity 多样化going concern 持续的agency problem 代理问题free—riding problem 搭便车问题information asymmetry 信息不对称retail investor 散户投资者institutional investor 机构投资者agency relationship 代理关系net present value 净现值creative accounting 创造性会计stock option 股票期权agency cost 代理成本bonding cost 契约成本monitoring costs 监督成本takeover 接管corporate annual reports 公司年报balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表statement of retained earnings 留存收益表fair market value 公允市场价值marketable securities油价证券check 支票money order 拨款但、汇款单withdrawal 提款accounts receivable 应收账款credit sale 赊销inventory 存货property，plant,and equipment 土地、厂房与设备depreciation 折旧accumulated depreciation 累计折旧liability 负债current liability 流动负债long-term liability 长期负债accounts payout 应付账款note payout 应付票据accrued espense 应计费用deferred tax 递延税款preferred stock 优先股common stock 普通股book value 账面价值capital surplus 资本盈余accumulated retained earnings 累计留存收益hybrid 混合金融工具treasury stock 库藏股historic cost 历史成本current market value现行市场价值real estate 房地产outstanding 发行在外的a profit and loss statement 损益表net income 净利润operating income 经营收益earnings per share 每股收益simple capital structure 简单资本结构dilutive 冲减每股收益的basic earnings per share 基本每股收益complex capital structures 复杂的每股收益diluted earnings per share 稀释的每股收益convertible securities 可转换证券warrant 认股权证accrual accounting 应计制会计amortization 摊销accelerated methods 加速折旧法straight-line depreciation直线折旧法statement of changes in shareholders’equity 股东权益变动表source of cash 现金来源use of cash 现金运用operating cash flows 经营现金流cash flow from operations 经营活动现金流direct method 直接法indirect method 间接法bottom-up approach 倒推法investing cash flows 投资现金流cash flow from investing 投资活动现金流joint venture 合资企业affiliate 分支机构financing cash flows 筹资现金流cash flows from financing 筹资活动现金流time value of money 货币时间价值simple interest 单利debt instrument 债务工具annuity 年金future value 终至present value 现值compound interest 复利compounding 复利计算pricipal 本金mortgage 抵押credit card 信用卡terminal value 终值discounting 折现计算discount rate 折现率opportunity cost 机会成本required rate of return 要求的报酬率cost of capital 资本成本ordinary annuity普通年金annuitydue 先付年金financial ratio 财务比率deferred annuity 递延年金restrictive covenants 限制性条款perpetuity永续年金bond indenture 债券契约face value 面值financial analyst 财务分析师coupon rate 息票利率liquidity ratio流动性比率nominal interest rate 名义利率current ratio 流动比率effective interest rate 有效利率window dressing 账面粉饰going-concern value 持续经营价值marketable securities 短期证券liquidation value 清算价值quick ratio 速动比率book value 账面价值cash ratio 现金比率marker value 市场价值debt management ratios 债务管理比率intrinsic value 内在价值debt ratio 债务比率mispricing 给……错定价格debt-to—equity ratio 债务与权益比率valuation approach 估价方法equity multiplier权益乘discounted cash flow valuation折现现金流量模型long-term ratio 长期比率undervaluation 低估debt-to—total-capital 债务与全部资本比率overvaluation 高估leverage ratios 杠杆比率option—pricing model 期权定价模型interest coverage ratio 利息保障比率contingent claim valuation或有要求权估价earnings before interest and taxes 息税前利润promissory note 本票cash flow coverage ratio 现金流量保障比率contractual provision 契约条款asset management ratios 资产管理比率par value 票面价值accounts receivable turnover ratio 应收账款周转率maturity value 到期价值inventory turnover ratio 存货周转率coupon 息票利息inventory processing period 存货周转期coupon payment 息票利息支付accounts payable turnover ratio 应付账款周转率coupon interest rate 息票利率cash conversion cycle 现金周转期maturity 到期日asset turnover ratio 资产周转率term to maturity 到期时间profitability ratio 盈利比率call provision赎回条款gross profit margin 毛利润call price 赎回价格operating profit margin 经营利润sinking fund provision 偿债基金条款net profit margin 净利润conversion right 转换权return on asset 资产收益率put provision 卖出条款return on totalequity ratio 全部权益报酬率indenture 债务契约return on common equity普通权益报酬率covenant 条款market—to—book value ratio 市场价值与账面价值比率trustee 托管人market value ratios 市场价值比率protective covenant 保护性条款dividend yield 股利收益率negative covenant 消极条款dividend payout股利支付率positive covenant 积极条款financial statement财务报表secured deht担保借款profitability 盈利能力unsecured deht信用借款viability 生存能力creditworthiness 信誉solvency 偿付能力collateral 抵押品collateral trust bonds 抵押信托契约debenture 信用债券bond rating 债券评级current yield 现行收益yield to maturity 到期收益率default risk 违约风险interest rate risk 利息率风险authorized shares 授权股outstanding shares 发行股treasury share 库藏股repurchase 回购right to proxy 代理权right to vote 投票权independent auditor 独立审计师straight or majority voting 多数投票制cumulative voting 积累投票制liquidation 清算right to transfer ownership 所有权转移权preemptive right 优先认股权dividend discount model 股利折现模型capital asset pricing model 资本资产定价模型constant growth model 固定增长率模型growth perpetuity 增长年金mortgage bonds 抵押债券portfolio 组合diversifiable risk可分散风险market risk 市场风险expected return 期望收益volatility 流动性stand-alone risk 个别风险random variable 随机变量。
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Amend budgets for known costs overruns / savings
PwC175i
4
Project Accounting - Best practice features
Establish project
variance analysis
Integrated with billing system or internal charging system
Budgeting can be on a cost time,
Time costed at multiple rates
Software supports
collecting costs; full cost,
owns, who controls and who monitors the project
available to assist with estimate of future project costs
marginal, direct costs, direct costs and uplift, etc,
Allocate budgets
Allocate costs & time
Review project progress
vs costs & budget
Bill or charge for project
System records all necessary project data
Any level of project task hierarchy is permitted
Controls
Monthly reporting Reconciliation to
other modules Physical progress Invoices being paid
Measures
Key performance indicators
Profitability of project Variance analysis (cost,
sector specific needs
resource scheduling
Link with project management tool for financial and project reporting
Project Accounting
Objectives
to record and maintain costs and time at a project and task level
to maintain project assets & Work In Progress to bill / charge for jobs carried out to assist in planning, scheduling and controlling
Review project progress
vs costs & budget
Bill or charge for project
Best Practice Features
A logically defined Budget
Direct costs
project & task numbering
management
Standard as well
accounts payable
Multi currency billing
as value budgets
Real-time check
Marginal or full costing basis
Multi currency costs Marginal or full
To control information and take corrective action
Information Systems
On-line timesheet input
Eliminate rekeying of data
Integrated systems
PwC175i
Collect costs in line with project milestones / phases
predefine a list of Multi currency
project types
budgeting
Various ways of
Establish who
Information from past projects
PwC175i
6
Project Accounting - Issues an
Link with work
The trend is towards integrated systems / bespoke solutions tailored to meet
management /
Processes
Establish project structure and type
Create new project Allocate budget Track actual costs and time Review projects progress Bill or capitalise costs Close project
Budgets by
per timesheet/
individual property and group of
algorithms
and reporting by projects
logical elements or segments
A facility to
Reforecasting / multiple budget facility
System Features
System allows budgeting at the lowest or highest task level
Integrated to
Software supports
financial & HR
standard & ad hoc
systems to aid input reporting and
established in
allocated per
financial and quantitative terms
timesheet entry
system is used
as an option
with a project / job
Indirect costs
number that allows division
buy-in; Comprehensive communication and training to maximise benefits of better information Standard formats and means of data collection / consolidation in place with manageable level of detail; Timetable in place with deadlines for inputting costs and timesheets agreed; Guidelines clearly defined and communicated; Effective communication and feedback mechanisms in place between central group(s) and project / job
against projects Integration with GL
budget when raising for cost recharging /
PO's
allocation
Notes facility to support
costing basis
Drill down to source Interim / final invoice
management; Strong analytical support to decision making, by both finance departments and project teams; Efficient use of IT, to ensure project managers receive timely and accurate information.
Best Practice Financial Processes: Project Accounting
Project Accounting - Best Practices Objectives
Organisation
Bridge between financial management & project management
material or revenue
on-line enquiry by
basis
Automatic interface project
Integration with fixed asset system for capital project capitalisation
with inventory /
projects to measure ongoing profitability and technical
effectiveness of projects and enable corrective action to be taken