英语学习必备词汇大全：财会3-(厦门韦博英语分享)
财务会计英语专业词汇大全
财务会计英语专业词汇大全财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类 Assets一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets lossor income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment常用会计英语词汇【字体：大中小】【打印】基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integratedaccounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)marketrisk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票。
常见会计英语词汇.doc
会计常用词汇（一）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会计常用词汇（二）accountant 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）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 flows会计常用词汇（三）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 cities payable 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 and welfare 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 to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）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会计常用词汇（五）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 value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。
(完整版)会计专业英语重点词汇大全
•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability义务•liabilities 负债•book value账面价值•face value ; par value票面价值•discount 折价、贴现、折扣•account payable应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio财务杠杆比率•efficiency ratio效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。
财务会计英语词汇库汇总
财务会计词汇库汇总Finance/Accounting Glossary 资产负债表Balance Sheet资产Asset流动资产Current assets现金Cash货币资金Cash and cash equivalent银行存款Cash in bank应收账款Trade receivable坏账准备reserve/provision for bad debts存货Inventory原辅材料Materials在产品WIP（Work In Progress）产成品Finished goods预付账款Prepaid expenses应收票据Notes receivable有价证券marketable securities预付货款advances to suppliers内部往来intercompany account其他应收款Other receivables材料采购Materials purchased原材料Raw materials包装物Containers材料成本差异Cost variances of materials委托加工材料Materials in outside processing自制半成品Semi-finished goods分期收款发出商品Goods on instalment sales存货变现损失准备Provision for loss on realization of inventory长期投资Long term investment固定资产Fixed assets固定资产原价Fixed assets-cost累计折旧Accumulated depreciation资产减值准备Asset devaluation reserve资产减值损失Asset impairment loss固定资产净值Fixed assets-net value固定资产现值Fixed assets-book value在建工程Construction in progress拨付所属资金Funds to branches无形资产Intangible assets专利权Patents非专利技术Non-patents著作权Copyrights商标权Trade Marks土地使用权Tenure商誉Good will工业产权及专有技术Proprietary technology and patents其他无形资产Other intangible assets其他资产Other assets开办费Organization expenses筹建期间汇兑损失Exchange loss during the start-up period 递延投资损失Deferred loss on investments其他递延支出Other deferred expenses流动负债Current liability短期借款Short term loans应付账款Accounts payable应付工资Payroll payable应付股利Dividend payable职工奖励福利基金Employee bonus&welfare fund应交税金Taxes payable预提费用Accrued expenses应付票据Notes payable预收货款Advances from customers其他应付款Other payables长期负债Long term liability长期应付票据Long term notes payable应付抵押款Mortgage payable长期借款Long-term loans应付公司债Debentures payable应付公司债溢价或折价Premium or discount on debentures payable所有者权益Owner’s equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve储备基金Reserve fund发展基金Expansion fund本年利润Current year profit未分配利润Retained earnings已归还投资Investment returned公司拨入资金Funds from head office利润归还投资Profits capitalised on return of investment 利润表Income Statement销售收入Sales revenue退货与销售折让Sales returns and allowances净销售收入Net sales revenue丝束销售成本Cost of tow sold销售成本Cost of goods sold期初库存Beginning inventory采购成本Purchases运输成本Freight-in直接成本Direct labor间接费用Indirect expenses期末费用Ending inventory销售费用Selling expenses管理费用Administration expenses 财务费用Financial expenses广告费Advertising待摊费用Amortization坏账Bad debts银行费用Bank charge慈善费用Charitable contribution 外协人员劳动力成本Contract labor 修理费Repairs杂费Miscellaneous办公费Office expenses车辆费用Vehicle expenses差旅费Travel邮费Postage租金Rent营业利润Operating profit其他收入Other income利息收入Interest income税前利润Profit before tax（PBT）企业所得税Corporate income tax税后利润Profit after tax以前年度损益调整Prior period adjustment可供分配利润Profit for distribution预算Budget实际Actual累计Year-to-day(YTD)差异分析Variance analysis可控费用Controllable expenses不可控费用Non-controllable expenses应收账款周转天数Trade receivable turnover days存货周转天数Inventory turnover days总资产周转率Total assets turnover ratio资产负债率Asset-liability ratio成本费用利润率Return rate on total cost&expenses销售净利率Net profit ratio on total assets资产净利率Net profit ratio on total assets投资回报率Return rate on investment（ROI）净资产收益率Return rate on net equity(ROE)超预算Over budget预算外的unbudgeted预算期间Budget period会计年度accounting period生产预算Production budget销售预算Sales budget直接材料预算Direct materials budget 燃料动力预算Utilities budget劳动力成本预算Labor cost budget外专费用预算Expats expense budget三项费用预算Three expenses budget新增项目预算Capital project budget 利润预算Profit budget价格预算Price budget单耗预算Unit consumption budget成本要素cost element会计系统Accounting system审计Audit簿记Bookkeeping成本会计Cost accounting外部使用者External users内部使用者Internal users财务会计Financial accounting财务预测Financial forecast公认会计原则Generally accepted accounting principles管理会计师协会Institute of Management Accountants整合性Integrity内部审计Internal audit内部控制结构Internal control structure管理会计Management accounting会计等式Accounting equation债权人Creditor通货紧缩Deflation批露Disclosure财务报表Financial statement通货膨涨Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities合伙企业Partnership正现金流量Positive cash flow汇兑收益(foreign)exchange gain汇兑损失(foreign)exchange loss专项审计special audit台账record入账posting/incomes出账expenses/expenditures债权债务creditor's rights and liabilities清产核资asset and capital verification银行余额调节表Bank reconciliation银行对账单Bank statements待摊费用Prepaid Expense计提、预提（额度）accrual(amount)境外汇款overseas remittance收支情况Receipt and payment结余balance账面余额book balance银行对账单bank’s statement of account保值value maintenance生产成本cost of production制造费用manufacturing expenses损益profit and loss营业损益operating profit and loss产品销售收入sales销售折扣与折让sales discounts and allowances 产品销售税金sales tax产品销售成本cost of sales销售费用selling expenses管理费用general and administrative expenses财务费用financial expenses其他业务收入income from other operations其他业务支出expenses for other operations营业外收支non-operating income and expenses营业外收入non-operating income营业外支出non-operating expenses税务相关词汇Tax Related Terms国家税务总局State Administration of Taxation地方税务局Local Taxation Bureau税款可抵免税;准予扣除税额Allowable Tax Credit抵免税Tax credit and exemption税额抵免优惠cash incentive for tax credit修正后税款申报书Amended Tax Return年度所得税申报表Annual Income Tax Return（工商）营业税;工商税Business TaxCapital Tax资本税:<美>按资本额稽征;<英>指资本利得资本转移税;资本过户税Capital Transfer Tax公司所得税Corporate Income Tax递延所得税Deferred Income Tax递延所得税负债Deferred Income Tax Liability递延税额;递延税额Deferred Tax（＝[缩]EAT）(纳)税后盈利;（纳）税后收Earnings After Tax Earnings Before Interest and Tax（＝[缩]EBIT）缴付息税前收益额;息税前利实际税率Effective Tax Rate所得税税额抵免Income Tax Credit所得税减除额Income Tax Deductions所得税免除额Income Tax Exemption所得税法Income Tax Law所得税负债Income Tax Liability应付所得税Income Tax Payable预交所得税Income Tax Prepaid所得税率Income Tax Rate所得税申报表Income Tax Return所得附加税Income Tax Surcharge所得税代扣Withholding Tax个人所得税申报表Individual Income Tax Return地方税Local Tax缴税通知;纳税通知书Notice of Tax Payment<美>繁杂捐税;小额消费品税Nuisance Tax工薪税;工资税;<美>工薪税Payroll Tax工薪税支出;工资税支出Payroll Tax Expense工薪所得税申报书;工资所得税申报书Payroll Tax Return个人所得税Personal Income Tax个人所得税免除Personal Income Tax Exemption个人税;直接税Personal Tax预付税Prepaid Tax税前收益;税前盈余;税前盈利Pretax Earnings税前收入;税前收益;税前所得Pretax Income税前利润Pretax Profit产品税Product Tax产品税;生产税Production Tax利得税;利润税Profit Tax累进所得税;累退所得税Progressive Income Tax累进所得税率Progressive Income Tax rate累进税Progressive Tax累进税率Progressive Tax Rate财产税Property Tax应付财产税Property Tax Payable财产转让税Property Transfer Tax税率Rate of Taxation;Tax Rate税捐准备（金）纳税准备（金）Reserve for Taxes零售税Retail Taxes销售税;营业税Sales Tax税务会计师Tax Accountant税务会计Tax Accounting应计税金计算表Tax Accrual Workpaper应计税金;应计税款Tax Accruals应计税收Tax Accrued/Accrued Taxes税务管理Tax Administration税务审计;税务稽核Tax Audit税务当局Tax Authority<美>纳税利益Tax Benefit递延税款抵免Tax Benefit Deferred税（收等）级;税别;税阶;税档Tax Bracket收税员Tax Collector<美>税款扣除数;税款减除数Tax Credits税收可减费用Tax Deductible Expense<美>课税所得额扣除数Tax Deductions（到期）应付税款Tax Due符合税务法律法规Tax Compliance避税Tax Avoidance逃税;漏税;偷税Tax Evasion免税（额）Tax Exemption/Exemption of Tax/TaxFree税法Tax Law纳税义务Tax Liability纳税损失;税损Tax Loss资本利得税;资本利润税Tax on Capital Profit 股息税;红利税Tax on Dividends支付税款;纳税Tax Payment税务罚款Tax Penalty降低税率Tax Rate Reduction（出口）退税Tax Rebate退还税款Tax Refund税款申报书;纳税申报表Tax Return税金节约额Tax Savings扣缴税款;已预扣税款Tax Withheld课税年度;纳税年度Tax Year可征税的;应纳税的Taxable应税收入Taxable EarningsTaxable Income（＝[缩]TI）可征税收入（额）;应（课）税应（课）税利润Taxable Profit税务方针;税务指南Taxation Guideline应缴税金，应付税款Taxes Payable免税收入;免税收益;免税所得Tax-exempt Income免税利润Tax-free Profit纳税人Taxpayer交易税;流通税Transaction Tax①转让税;过户税②交易税Transfer Tax周转税;交易税Turnover Tax未分配课税所得;未分配应税收益Undistributed Taxable Income 未纳税所得;未上税收益Untaxed Income使用税Use Tax（＝[缩]VAT）增值税Value Added Tax工新阶层扣税表Wage Bracket Withholding Table<美>预扣所得税;代扣所得税Withholding Income Tax从源扣缴税款Withholding of Tax at Source扣款清单;扣缴凭单Withholding Statement预扣税款Withholding Tax地方留成税Local profit tax完税证明duty-paid proof费用科目Expense Accounts差旅费Buiness Travel办公费Office Expense印刷费Printing Expense低值易耗品Low Cost Articles环境保护费Environmental Protection Expense审计费Audit Expense咨询费Consulting Expense职工教育经费Employee Training Expense仓储费Warehousing Rental车辆使用费Vehicle Usage Expense邮电费Communication Expense运输费Transportation Expense试验检验费Testing/Analysis Expense技术交流服务费Tech.Exchange Service Expense劳动保护费Labor Protection工会经费Trade Union Fee董事会费Broad Meeting Expense折旧费用Depreciation租赁费Rent职工福利费Employee Welfare维修材料费Repair Material Expense维修外协费Contracting Repair Expense零星维修费Sporadic Repair Expense工资费用Salary Expense财产保险费Property Insurance Expense车辆油料费Vehicle Gasoline,Engine Oil and Other MaterialExpense会议费Meeting Expense外方休假费Expatriates'Vocation Fee外方房租费Expatriates'Rent外方生活费Expatriates'Living Expense外方其他费用Expatriates'Other Expenses水费Water Rate电费Power Rate排污费Pollution Discharge Expense报刊书籍资料费Newspapers,Magazines,Books and Other Information Expen小型家具Small Furnitures卫生用品费Cleaning Supplies Expense喷丝帽/喷头Jet/Jet Head活性炭Activated Carbon小型工具Small Tools业务宣传费Business Publicity Expense广告费Advertising Expense业务招待费-厂内Business Reception Expense-Inside Factory业务招待费-厂外Business Reception Expense-Outside Factory 其他业务招待费Other Business Reception Expense软件开发Software Development诉讼费Litigation Expense安全生产费Safety Production Expense消防费Firefighting Expense绿化费Greening Expense设计制图费Design and Charting Expense外协服务费Contracting Service Expense研究开发费Research and Development Expense公司内部常用财会词汇Company policies related terms补充养老金SRI储蓄性养老保险Retained Pension Fund记账凭证accounting/booking voucher代扣凭证withholding voucher集体账户collective account银行台账bank record投入比例contribution proportion账务处理accounting treatment期初余额opening balance期末余额closing balance医疗互助基金medical mutual fund代扣代缴withholding活期存款demand deposit定期存款fixed deposit物料编码material code零价值库zero-value warehouse主数据master data有码物资coded material无码物资uncoded material核算办法accounting method大额large-amount合同金额contract amount实付金额amount to be paid存折deposit book退休福利金retirement fund会计从业资格证Accounting Qualification Certificate销户account cancellation财务分析员Financial Analyst保险理赔insurance compensation claim索赔程序Claim procedure保险费率insurance premium险种insurance type交强险Traffic accident compulsory insurance车辆商业险Vehicle commercial insurance货物运输险transportation insurance事故报告accident report受损情况报告loss report受损清单loss list保险卡insurance card出险部门claiming department保险期限insurance term资金增值capital value increase网银系统e-banking system本金principal贷款loan贷款偿还loan repayment贷款利率loan rate央行基准利率base rate of central bank明细账ledger资信度turns of credibility资金调拨capital transfer/allocation日常结算routine settlement解付release银行托收款项bank-collected payment紧急用款Urgent cash request人民币结算RMB settlement外币结算foreign currency settlement闲置资金idle capital 紧急付款urgent payment通知存款notice deposit利息损失interest loss财务审批Financial approval报销reimbursement资产转让asset assignment财政政策fiscal policy备用金petty cash库存现金cash on hand保险柜safe预付现金/预借现金cash advance押金guarantee deposit大写金额amount in words小写金额amount in figures现金盘点Cash Count成本中心cost center稽核audit/check冲销write offaterial Expensend Other Information Expense ide Factory。
财务会计英语专业常用词汇大全十
..财务会计英语专业常用词汇大全十1251 委托加工物资 Work in process - outsourcedWork in process 在制品1261 委托代销商品 Trust to and sell the goods on a commission basisTrust to交给…(保管、办理等) I advise you not to trust important documents to him.我劝你不要把重要文件交给他。
Commodities can be sold by the commercial departments on a commission basis. 委托商业部门代销。
1271 受托代销商品 Commissioned and sell the goods on a commission basisAll the equipment will be developed, built, installed and commissioned by Siemens. 所有的设备将由西门子开发、制造、安装和调试。
1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stagesby stages; in stages 分阶段1301 待摊费用 Deferred and prepaid expensesPrepaid expenses shall be amortized according to period benefiting. 待摊费用应当按收益期分摊长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 creditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans..。
会计专业英语词汇
会计专业英语词汇会计专业英语词汇会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的`一种经济管理工作。
本文特意为大家收集整理了会计专业英语词汇，希望大家喜欢！部门的称谓市场部Marketing Department销售部 Sales Department客户服务 Customer Service人事部Human Resource Personnel Department 行政部Administration Department财务部 Ministry of Finance/ Financial Department 产品供应Product Supply人员的称谓助理 Assistant秘书 Secretary前台接待小姐 Receptionist文员 clerk会计文员为Accounting Clerk主任 supervisor经理 Manager总经理 GM，General Manager总监Director总会计师 Finance ControllerSenior Manager 高级经理VP(Vice President)副总裁FVP(First Vice President)第一副总裁AVP(Assistant Vice President)副总裁助理CEO(Chief Executive Officer)首席执行官COO(Chief Operations Officer)首席运营官CFO(Chief Financial Officer)首席财务官CIO(Chief Information Officer)首席信息官HRD(Human Resource Director)人力资源总监OD(Operations Director)运营总监MD(Marketing Director)市场总监OM(Operations Manager)运作经理PM(Production Manager)生产经理(Product Manager)产品经理前面来预热一下，下面进入正题啦！来读一些专业的基础词汇会计 accounting会计职能 accounting function会计核算 financial accounting会计控制accounting control会计学科accounting science会计职业 accounting profession非营利组织会计 non-profit organization accounting企业会计 enterprise accounting财务会计 financial accounting成本会计 cost accounting管理会计 management accounting税务会计 tax accounting审计audit电算化会计 computerized accounting会计信息 accounting information会计目标 accounting objective企业会计准则 accounting criteria for enterprises存货会计准则 inventory accounting长期股权投资会计准则accounting standards, long-term equity investment投资性房地产会计准则investment property accounting standards固定资产会计准则 fixed assets accounting standards生物资产会计准则 biological assets accounting standards无形资产会计准则 intangible assets accounting standards非货币性资产交换会计准则of non-monetary assets, the exchange of accounting standards。
财务会计英语词汇
财务会计英语词汇（1）来源：互联网 【有了考试大，考遍全天下】 2011年7月18日O： obligation 债项；责任；义务 obligation bond 债务债券 obligee 受惠人 occupational retirement scheme 职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau]退休计划 部〔财经事务局〕 odd lot 散股；碎股；零股 odd lot broker 散股经纪 OECD country 经济合作及发展组织国家；经济合作及发展组织的成员国 OECD stock market 经济合作及发展组织国家的证券市场 off-balance-sheet exposure 资产负债表外的风险 off-balance-sheet financing 帐外融资；资产负债表外的融资 off-balance-sheet item 资产负债表外的项目 off-balance-sheet transaction 帐外交易；资产负债表外的交易 offer 要约；建议；收购 offer by tender 招标发售 offer document 要约文件；建议文件 offer for sale 要约出售 offer for subscription 公开招股 offer mechanism 招股机制 offer of shares for public subscription 公开招股 offer period 要约期 offer rate 拆出息率 offer to buy 要约买入 offer to lend 要约贷出 offer to sell 要约卖出 offeree 受要约人 offeree company 受要约公司 offeree shareholder 受要约公司的股东 offeror 要约人 offeror company 要约公司；提出要约公司 offer price 要约价；发盘价off-floor terminal 离场交易终端机off-floor trading 离场交易 office of profit 有收益的职位 Office of the Commissioner for Securities and Commodities Trading 证券及商品 交易监理专员办事处 Office of the Commissioner of Banking 银行业监理处 Office of the Commissioner of Insurance 保险业监理处 Office of the Exchange Fund 外汇基金管理局 Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金 Official Administrator 遗产管理官 official emolument 官职薪酬 official listing 正式上市 official rate 法定汇率；官价Official Receiver 破产管理署署长 Official Receiver’s Office 破产管理署 official trustee 法定受托人 off-market dealing 场外买卖 offset 抵销；弥补；冲销 offsetting position 相抵持仓 offshore bank 离岸银行 offshore borrowing 海外借款 offshore borrowing transaction 海外借款交易 offshore business 海外业务 offshore currency deposit market 海外货币存款市场财务会计英语词汇（2）来源：互联网 【有了考试大，考遍全天下】 2011年7月19日offshore fund 离岸基金 offshore interest 海外利息 offshore reinsurance income 离岸再保险入息 Offshore Supervisors Group 离岸监理组织 off-site review 非实地审查 off-site scrutiny 非实地审核 Ogaki Kyoritsu Bank， Ltd.大垣共立银行 omission of income 漏报入息 omission of profit 漏报利润on account basis 记帐方式；赊帐方式 on-balance-sheet item 资产负债表内的项目 on-cost 间接成本；间接费用；附加行政费用 one board lot of securities“一手”证券 "one building" condition“一家分行”的规定 one day rolling currency futures 单日掉期外汇期货 one day rolling currency futures contract 单日掉期外汇期货合约 one price 单一价格；不二价 one-line vote 整笔拨款 one-off grant 一次过拨款 one-off item 非经常项目 one-off payment 一次过拨款；单一笔款项 one-off subsidy 一次过补贴 onerous tax 繁苛税项；繁重税率 on-floor order 场内买卖盘 on-lending 转借 on-site examination 实地审查 open a position“做仓”；开仓 open account 未清帐户；记帐交易；往来帐户 open contract 未平仓合约 open economy 开放经济 open interest 未平仓合约数量 open market 公开市场 open market value 公开市场价值；市值 open offer [listing method]公开售股〔上市方式〕 open order 开仓订单 open outcry 公开叫价；公开喊价 open position 未平仓交易 open price 开仓价格 open tender 公开投标 open-end fund 开端基金 open-ended investment corporation 股份不定的投资公司 opening balance 期初结余 opening price 开盘价格；开市价 opening quotation 开市价；开市行情 opening rate 开盘汇价 operating account 营业帐目；营业帐户；经营帐目operating agreement 营运协议 operating cost 营运成本；运作成本；操作成本 operating deficit 营业亏损；经营赤字 operating expenditure 经营开支；营运开支；营业支出 operating expenses 营运开支；营业费用 operating income 营运收入；营业收入财务会计英语词汇（3）来源：互联网 【分享考试大 • 共建考试大】 2011年7月20日operating loan 经营业务所需贷款 operating profit 营业利润 operating revenue 营运收入；营业收益 operating services account 营运服务帐目 operating statement 经营收支表；营业损益表 operating surplus 经营盈余；营业盈余 operation 经营；营运；投产 operational fund 经费 operative aggregate 现行总体数字 operator 经营者；营运者；营办商 opportunity cost 机会成本 optimist“好友” optimum rate of expenditure 最适当支出率 option 期权；认购权；选择权；选购权 option contract 期权合约 option money 期权费 option on a futures contract 期货合约期权；期货期权 option on commodities 商品期权 option position 期权持仓量 option premium 期权金；期权溢价 optional stipulation 选择性规定 Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕 Options Clearing House Pty Limited [Sydney]期权结算所有限公司〔悉尼〕 Options Clearing Rules《期权结算规则》 options market 期权市场options market maker 期权“庄家” options pricing model 期权定价模式 options trading 期权交易 options trading member 期权交易会员 Options Trading Rules《期权交易规则》 order 订单；命令；买卖盘 order cheque 记名支票；抬头支票 order for payment of money 付款指令票据 order for purchase 订购书 order for redirection 转寄令 order for sale 售卖令 order of discharge 破产解除令 order of foreclosure absolute 绝对止赎令 order of mail transfer 信汇委托书 order to pay admitted debt 偿付承认债项令 order-based system 以买卖盘为基础的制度 ordinary annual contribution 经常性每年捐款 ordinary course of business 通常业务运作 ordinary creditor 普通债权人 ordinary share 普通股 ordinary share capital 普通股股本 organization expenses 开办费 Organization for Economic Co-operation and Development [OECD]经济合作及发展 组织〔经合组织〕 Organization of Petroleum Exporting Countries [OPEC]石油出口国组织 Orient First Capital Limited 建银财务（香港）有限公司财务会计英语词汇（4）来源：互联网 【考试大：你最值得信赖的考试顾问】 2011年7月21日original estimates 原来预算 original executor 原遗嘱执行人 original issue price 原本发行价 original margin 原始保证金；基本按金 original mortgagee 原承按人original mortgagor 原按揭人 original receipt 收据正本；收条正本 original securities 原有的证券 ORIX Asia Limited 欧力士（亚洲）有限公司 ornament gold 饰金 Osaka Securities Exchange 大阪证券交易所 Oslo Stock Exchange 奥斯陆证券交易所 O.T.B. Card Co. Ltd.海外信用卡有限公司 ounce troy 金衡安士 outflow of capital 资本外流；资金外流 outflow of fund 资金外流 outflow of money 资金外流 outgoing partner 退出的合伙人 outgoings 支出 outgoings and expenses 支出及开支 outlay 费用；开支；支出 outlying business district 市区外商业区 out-of-hours trading 在正式交易时间以外的交易 out-of-pocket expenses 实付费用；付现费用 out-of-the-money option 无价期权；价外期权 outport collection 外埠代收款项 output 产出；产值；产量 outside dealing 场外买卖；场外交易 outstanding 未偿还；尚未支付 outstanding account 未清帐项；未清帐目 outstanding allocation 应拨未拨的款项 outstanding amount 未偿还的数额 outstanding balance 未清帐款；未清余额 outstanding bill 未偿付票据；未兑现票据 outstanding borrowing 未清偿债项 outstanding claim portfolio 未决申索组合 outstanding commitment 尚未支付的承担额 outstanding derivatives contract 尚未平仓的衍生工具合约 outstanding loan 尚未清还的贷款 outstanding negotiable certificate of deposit 未兑现的可转让存款证 outstanding tax 欠税 outstanding uncapitalized interest 尚未支付且未化作本金的利息财务会计英语词汇（5）来源：互联网 【学而优则进，考试大以成！ 】 2011年7月22日outward documentary bill 出口跟单汇票 outward remittance 汇出汇款 over and above inflation 减除通胀因素 overall average internal rate of return 平均总体内部回报率 overall Consumer Price Index 总体消费物价指数 overall domestic export 本地产品出口总额 overall growth rate 整体增长率；总增长率 overall investment 总投资额；总体投资 overall liquidity ratio 总体流动资金比率 overall price relative 全面相对价格 overall surplus 总盈余 overall tally 全面总计 overbuying 超买；买空 over-commitment 超额承担 overdraft 透支 overdraft by banks abroad 海外银行同业透支 overdraft by banks in foreign countries 外国银行同业透支 overdraft by local banks 本港银行同业透支 overdraft by outport banks 外埠银行同业透支 overdraft of an account 户口透支 overdraft on banks 向银行同业透支 overdraft on banks abroad 向海外银行同业透支 overdraft on banks in foreign countries 向外国银行同业透支 overdraft on local banks 向本港银行同业透支 overdraft on outport banks 向外埠银行同业透支 overdraft secured 抵押透支 overdue 逾期 overdue loan 过期贷款 over-employed economy 过度活跃的经济 overhang 剩余承担；未完成的承担额；过剩额overhead 间接费用；间接成本 overhead cost 间接成本 overheated economy 过热的经济 overheated market 过热的市场 overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率 overnight liquidity assistance 隔夜流动资金贷款 overnight margin 隔夜保证金；隔夜按金 overnight money 隔夜拆借资金；隔夜钱 overnight position 隔夜头寸 overnight rate 隔夜利率 overpaid amount 多缴数额 overpayment of contribution 多缴供款 overrun 超支 overrun cost 超额费用 Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司 overseas bank 海外银行 overseas banking corporation 海外银行法团财务会计英语词汇（6）来源：互联网 【考试大,有你,也有我！ 】 2011年7月22日overseas branch 海外分行 Overseas Companies Section [Companies Registry]海外公司注册组〔公司注册处〕 overseas currency balance 海外货币结余 overseas financial institution 海外财务机构 overseas interest 海外利息 overseas investment 海外投资 overseas market 海外市场 overseas representative office 海外代表办事处 Overseas Trust Bank Ltd.海外信托银行有限公司 Overseas Union Bank Ltd.华联银行 overselling 超卖；卖空 oversight of markets 监察市场 over-spending 超额支出；超支 overtax 超额征税；征税过重over-the-counter derivative 场外交易衍生工具 over-the-counter market 场外交易市场 over-the-counter trading 场外交易；柜台交易 over-the-counter transaction 场外交易；柜台交易 overtrading 过量交易 owner-occupier allowance 自住业主津贴 ownership 所有权；拥有权 ownership in common 分权共有权财务会计英语词汇（7）来源：互联网 【学而优则进，考试大以成！ 】 2011年7月24日P：Pacific Basin Central Bank Conference 太平洋地区中央银行会议 Pacific Basin Economic Council [PBEC]太平洋地区经济议会 Pacific Economic Co-operation Council [PECC]太平洋经济合作议会 Pacific Economic Outlook《太平洋经济展望》 Pacific Finance （Hong Kong） Limited 怡泰富财务（香港）有限公司 package 整套方案 package concept 整体发展概念package development 组合发展；整体发展 packing credit 打包贷款；打包放款 packing loan 打包放款 paid-in capital 实缴资本；实缴股本 paid-in share 实收股份 paid-up capital 缴足股本 paid-up share capital 缴足款股本 panic buying 恐慌性抢购 panic selling 恐慌性抛售 paper 票据；文件 paper clearing system 票据交换制度 paper gold 纸黄金 paper profit 帐面利润；纸上利润 par of exchange 汇兑平价 par value 票面值 parallel transaction 平行交易 parent company 母公司；控股公司pari passu 平等权利；同等权益；按相同比例 Paris Bourse 巴黎证券交易所 parity of pay 同等薪酬 parity of subsidy principle 相同津贴的原则；平等津贴原则 part owner 有部分拥有权的人 part ownership 部分所有权 partial bid 部分收购建议 partial endorsement 部分背书 partial offer 部分要约 partial return of contribution 发还部分供款 partial settlement 部分交收 participant 参与者 participating preference share 参与优先股 participation 参与；参加；参股 participation in profit 分红 partly paid share 已缴部分股款的股份 partly paid share capital 已缴部分股款的股本 partly secured 部分有抵押 partner 合伙人；股东 partnership 合伙；合伙商行；合伙经营 partnership account 合伙帐户 partnership assets 合伙资产 partnership at will 随意组合的合伙财务会计英语词汇（8）来源：互联网 【考试大：你最值得信赖的考试顾问】 2011年7月25日partnership book 合伙簿册 partnership business 合伙业务 partnership debt 合伙债项 partnership instrument 合伙契约 partnership money 合伙的款项 partnership property 合伙财产 partnership stock 合伙股本 passage allowance 旅费津贴passbook 银行存摺 patent 专利；专利权 patent right 专利权 patentee 专利持有人 pawn 当押 pawnbroker 当押商 pawner 当押人 Pay as You Earn Scheme [PAYE Scheme]即赚即付计划；即赚即付的缴税计划 pay band 薪酬级别 pay by lump sum 一次过付款 pay call 支付催缴股款 pay date 发薪日期 pay trend survey 薪酬趋势调查 pay zone 付款区 payable 应付；须付 payable at par 面值支付 payable at sight 见票即付 payable by instalments 以分期付款方式支付 payable in advance 上期缴纳 payable on demand 可凭票要求付款 payables 应付款项 payback period 还本期；回收期 payee 受款人；收款人；抬头人 paying bank 付款银行 payment 付款；支付款项 payment and drawback requirement 缴税及退税规定 Payment by Phone Service [PPS]“缴费聆”服务 payment in due course 按期付款 payment in kind 实物支付 payment in lieu of notice 代通知金 payment of estate duty 缴付遗产税 payment of maintenance 支付赡养费 payment of money 付款 payment of tax 缴付税项 payment procedure 付款程序 payment receipt 付款收据 payment stopped 停止付款；停付payment system 支付系统 payment terms 付款条件；付款方式 payment to redeem 赎款财务会计英语词汇（9）来源：互联网 【考试大,有你,也有我！ 】 2011年7月25日payoff period 回收期；回本期 payroll 薪酬表；薪酬总额 payroll per capita 按受雇人数平均计算的薪金额 payroll system 薪俸记录系统 pecuniary benefit 金钱利益 pecuniary consideration 金钱代价 pecuniary legacy 金钱遗赠 pecuniary liability 金钱上的法律责任 pecuniary loss 金钱损失 pegged exchange rate 联系汇率；固定汇率 penal rate [Liquidity Adjustment Facility]惩罚性息率〔流动资金调节机制〕 penal rent 惩罚租金 penal sum 罚金 penalty 罚则；罚款 Penalty Demand Note 罚款通知书 penny share 低价股票：“蚊型股” pension 退休金 pension scheme 退休金计划 People’s Bank Law《人民银行法》 People’s Bank of China 中国人民银行 per annum 每年 per capita gross domestic product 按人口平均计算的本地生产总值；人均国内生产 总值 per capita gross national product 按人口平均计算的国民生产总值；人均国民生产 总值 per capita income 人均收入 per centum 每百 percentage charges 按百分率收取的费用；征收百分率percentage increase 增长百分率 percentage inflator 以百分率表示的增加指数 percentage point 百分点 performance 成绩；业绩；表现 performance bond 履约保证书 period for redemption 赎回期限 period of accrual of interest 应计利息的期间 periodic actuarial investigation 定期精算调查 periodic payment 分期付款；定期付款 periodic updating of compensation rate 按期调整补偿率 periodical payment 按期付款；定期付款 permanent capital 永久资本 permanent diminution 永久减值 permanent health business 永久健康业务 permanent transfer 永久转让 permanently discontinued business 永久停业 permitted level of return 获准营利额；准许利润水平 perquisite 额外赏赐 person carrying on business 经营业务的人 person having spes successionis 有继承期望的人 personal allowance 个人免税额 personal assessment 个人入息课税；以个人入息课税办法接受评税 personal assessment allocation 拨入个人入息课税计算款项 Personal Assessment Form 个人入息课税表格 personal assessment tax 个人入息课税应付的税款财务会计英语词汇（10）来源：互联网 【相信自己,掌握未来,考试大值得信赖!】 2011年7月26日personal chattels 非土地实产 personal consumption 个人消费 personal consumption expenditure 个人消费开支 personal emolument 个人薪酬；个人薪俸 personal emoluments subhead 个人薪酬分目 personal estate 可动产业personal representative 遗产代理人 personal representative of a debtor 债务人的遗产代理人 personal spending pattern 个人消费模式 personal taxation 个人课税 personalty 动产 personnel-related expenses 与员工有关连的开支 personnel-related expenses subhead 与员工有关连的开支分目 pessimist“淡友” petition 呈请；呈请书 petitioner 呈请人 petitioning creditor 提出呈请的债权人 petro dollar 石油美元 petty cash 小额现款 phased increase 分期递增 phasing of expenditure 分期拨付开支 Philadelphia Stock Exchange 费城证券交易所 Philippine National Bank 菲律宾国家银行 Philippine Peso [PHP]菲律宾披索 physical assets 实物资产；有形资产 physical commodity 实物商品；实货 physical delivery of instrument 票据实物交收 physical market 现货市场 physical price 现货价 physical settlement 以实物交易 pick up 复苏〔经济〕 ；上扬〔价格〕 place an order“落盘” place of business 营业地点；营业处 place of negotiation 洽商地点 placement 配售 placement of securities 证券配售 placement of shares 股票配售 placing [listing method]配售〔上市方式〕 placing prospectus 配股章程 plant and machinery 机器与设备；生产设备及机器 plateau 稳定水平 platform rates 各级税率 platinum 白金"play the market"操纵市场：“玩市” pledge 质押；质权 pledged assets 质押资产 pledgee 承押人 pledgor 质押人 plough back 把利润再投资 plummet 大幅下跌；暴泻；直线下降财务会计英语词汇（11）来源：互联网 【有了考试大，考遍全天下】 2011年7月26日War Bond 战争债券 政府发行的债务证券，目的在于在战争时期筹集军费 Warrant 认股权证 一种衍生工具，给与持有人从发行人以特定价格在特定期间买入证 券（一般是股票）的权力 Warrant Coverage 认股权证比重 公司与股东的协议，规定公司发行相等于股东投资金 额若干百分比的认股权证 Warrant Premium 认股权证溢价 对认股权证相关权力支付的溢价 Wealth Added Index (WAI) 财富增值指数 由 Steward Stern & Co 顾问公司设计，用 以衡量投资回报高于股东资本成本对财富即时影响的指数 Wealth Effect 财富效应 财富效应指人们资产越多，消费意欲越强。
会计知识点英语词汇
会计知识点英语词汇会计是一门关于财务信息的录入、分类、汇总和分析的学科。
在学习会计的过程中，了解和掌握一些重要的会计术语和概念是非常重要的。
以下是一些常用的。
1. Assets（资产）Assets refer to the resources or economic benefits owned or controlled by a company. This includes cash, accounts receivable, inventory, buildings, and equipment.2. Liabilities（负债）Liabilities refer to the financial obligations or debts owed by a company to external parties. This includes loans, accounts payable, and accrued expenses.3. Equity（所有者权益）Equity represents the ownership interest in a company. It is calculated as the difference between assets and liabilities. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of economic benefits resulting from the ordinary activities of a company. Thisincludes sales revenue, service revenue, and interest income.5. Expenses（费用）Expenses refer to the outflow of economic benefits incurred by a company in order to generate revenue. This includes salaries, rent, utilities, and advertising expenses.6. Accounts Payable（应付账款）Accounts payable are amounts owed by a company to its suppliers or vendors for goods or services received on credit.7. Accounts Receivable（应收账款）Accounts receivable are amounts owed to a company for goods or services provided to customers on credit.8. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wear and tear or obsolescence of the asset.9. Inventory（库存）Inventory refers to the goods held by a company for sale or production. It includes raw materials, work-in-progress, and finished goods.10. Cash Flow（现金流量）Cash flow refers to the movement of cash in and out of a company. It can be classified into operating, investing, and financing activities.11. Profit Margin（利润率）Profit margin is a measure of a company's profitability. It is calculated by dividing net income by revenue. It indicates how much profit a company generates for each dollar of sales.12. Balance Sheet（资产负债表）A balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.13. Income Statement（利润表）An income statement is a financial statement that shows a company's revenues, expenses, and net income over aspecific period. It provides information on a company's profitability.14. Cash Basis Accounting（现金基础会计）Cash basis accounting is a method of recognizing revenue and expenses when cash is received or paid. It does not take into account when revenue is earned or expenses are incurred.15. Accrual Basis Accounting（权责发生制会计）Accrual basis accounting is a method of recording revenue and expenses when they are earned or incurred, regardless of when cash is received or paid.以上是一些常用的。