财务专业词汇
财务专业词汇
财务专业词汇一、财务基础词汇1. 资产（Assets）：指企业拥有并可以用于创造经济利益的资源或权益。
2. 负债（Liabilities）：指企业所欠他人的经济利益或对外债权的权益。
3. 所有者权益（Owner's Equity）：指企业内部所有者对于企业净资产的权益。
4. 成本（Cost）：指企业在生产或获取商品、提供劳务过程中所发生的原始支出。
5. 收入（Revenue）：指企业在正常经营活动中所获得的经济利益。
6. 支出（Expenses）：指企业在正常经营活动中为获取收入所发生的经济利益的减少。
7. 利润（Profit）：指企业在一定时期内通过正常经营活动所获得的净收入。
8. 财务报表（Financial Statements）：指企业为反映财务状况、经营成果和现金流量等信息而编制的报表。
二、资产类词汇1. 流动资产（Current Assets）：指企业在一年内或经营周期内能够变现或消耗的资产。
2. 非流动资产（Non-current Assets）：指企业一年内或经营周期内无法变现或消耗的资产。
3. 现金（Cash）：指企业手中持有的货币资金以及转换成货币资金的非货币性资产。
4. 存货（Inventory）：指企业为销售过程准备的为争取销售而购买或生产的商品。
5. 应收账款（Accounts Receivable）：指企业向其他方当期销售商品或提供劳务而尚未收回的款项。
三、负债类词汇1. 流动负债（Current Liabilities）：指企业在一年内或经营周期内到期偿还的债务。
2. 非流动负债（Non-current Liabilities）：指企业一年内或经营周期内不会到期偿还的债务。
3. 负债总额（Total Liabilities）：指企业所有负债的总计金额。
4. 应付账款（Accounts Payable）：指企业从其他方当期购买商品或接受劳务而尚未支付的款项。
5. 长期借款（Long-term Loans）：指企业从金融机构或其他方借款的长期负债。
财务词汇大全
ACCA700词汇A 1ABC 作业基础成本计算2absorbed overhead 已吸收制造费用3absorption costing 吸收成本计算4account 帐户,报表5accounting postulate 会计假设6accounting series release 会计公告文件7accounting valuation 会计计价8account sale 承销清单9accountability concept 经营责任概念10accountancy 会计职业11accountant 会计师12accounting 会计13agency cost 代理成本14accounting bases 会计基础15accounting manual 会计手册16 Accounting period 会计期间17 Accounting policies 会计方针18 Accounting rate of return 会计报酬率19 Accounting reference date 会计参照日20 accounting reference period 会计参照期间21 Accrual concept 应计概念22 Accrual expenses 应计费用23 Acid test ration 速动比率酸性测试比率24 Acquisition 购置25 Acquisition accounting 收购会计26 Activity based accounting 作业基础成本计算27 Adjusting events 调整事项28 Administrative expenses 行政管理费29 Advice note 发货通知30 Amortization 摊销31 Analytical review 分析性检查32 Annual equivalent cost 年度等量成本法33 Annual report and accounts 年度报告和报表34 Appraisal cost 检验成本35 Appropriation account 盈余分配帐户36 Articles of association 公司章程细则37 Assets 资产38 Assets cover 资产保障39 Asset value per share 每股资产价值40 Associated company 联营公司41 Attainable standard 可达标准42 Attributable profit 可归属利润43 Audit 审计44 Audit report 审计报告45 Auditing standards 审计准则46 Authorized share capital 额定股本47 Available hours 可用小时48 Avoidable costs 可避免成本B 49Back-to-back loan 易币贷款50 Back flush accounting 倒退成本计算51 Bad debts 坏帐52 Bad debts ratio 坏帐比率53 bank charges 银行手续费54 Bank overdraft 银行透支55 Bank reconciliation 银行存款调节表56 Bank statement 银行对帐单57 Bankruptcy 破产58 Basis of apportionment 分摊基础59 Batch 批量60 Batch costing 分批成本计算61 Beta factor市场风险因素62 Bill 帐单63 Bill of exchange 汇票64 Bill of landing 提单65 Bill of materials 用料预计单66 Bill payable 应付票据67 Bill receivable 应收票据68 Bin card 存货记录卡69 Bonus 红利70 book-keeping 薄记71Boston classification 波士顿分类72 Breakeven chart 保本图73 Breakeven point 保本点74 breaking-down time 复位时间75 Budget 预算76 Budget center 预算中心77 Budget cost allowance 预算成本折让78 Budget manual 预算手册79 Budget period 预算期间80 Budgetary control 预算控制81 Budgeted capacity 预算生产能力82 Burden 制造费用83 Business center 经营中心84 Business entity 营业个体85 Business unit 经营单位86 Buy-out management 管理性购买产权87 By-product 副产品C 88called-up share capital 催缴股本89 Capacity 生产能力90 Capacity ratios 生产能力比率91 Capital 资本92 Capital assets pricing model 资本资产计价模式93 Capital commitment 承偌资本94 Capital employed 已运用的资本95 Capital expenditure 资本支出96 Capital expenditure authorization 资本支出核准97 Capital expenditure control 资本支出控制98 Capital expenditure proposal 资本支出申请99 Capital funding planning 资本基金筹集计划100 capital gain 资本收益101 capital investment appraisal 资本投资评估102 capital maintenance 资本保全103 capital resource planning 资本资源计划104 capital surplus 资本盈余105 capital turnover 资本周转率106 card 记录卡107 cash 现金108 cash account 现金帐户109 cash book 现金帐薄110 cash cow 金牛产品111 cash flow 现金流量112 cash discounted 现金贴现113 cash flow budget 现金流量预算114 cash flow statement 现金流量表115 cash ledger 现金分类帐116 cash limit 现金限额117CCA 现时成本会计118 center 中心119 changeover time 变更时间120 chartered entity 特许经济个体121 cherub 支票122 cherub register 支票登记薄123 coin analysis 零钱分类124 classification 分类125 clock card 工时卡126 code 代码127 commitment accounting 承偌确认会计128 common cost 共同成本129 company limited by guarantee 有限担保责任公司130 company limited shares 股份有限公司131 competitive position 竞争能力状况132 concept 概念133 conglomerate 跨行业企业134 consistency concept 一致性概念135 consolidated accounts 合并报表136 consolidation accounting 合并会计137 consortium 财团138 contingency plan 应急计划139 contingent liabilities 或有负债140 continuous operation 连续生产141 contra 抵消142 contract cost 合同成本143 contract costing 合同成本计算144 contribution 贡献毛益145 contribution venture 贡献中心146 contribution chart 贡献图147 contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率148 contribution to sales ration 贡献毛益对销售比率149 control 控制150 control account 控制帐户151 control limits 控制限度152 controllability concept 可控制概念153 controllable cost 可控制成本154 conversion cost 加工成本155 convertible loan stock 可转换为股票的贷款156 corporate appraisal 公司评估157 corporate planning 公司计划158corporate social reporting 公司社会报告159 corporation 股份公司160cost 成本161cost account 成本帐户162cost accounting 成本会计163cost accounting manual 成本手册164cost accounts calendar 成本报表的日历时间165cost adjustment 成本调整166cost allocation 成本分配167cost apportionment 成本分摊168cost attribution 成本归属169cost audit 成本审计170cost behaviour 成本性态171cost benefit analysis 成本效益分析172cost center 成本中心173cost driver 成本动因174cost of capital 资本成本175cost of conformance 相符成本176cost of goods sold 销货成本177cost of non-conformance 非相符成本178 cost of sales 销售成本179 cost reduction 成本降低180 cost structure 成本结构181 cost unit 成本单位182 cost-volume-profit analysisCVP 本量利分析183 costing 成本计算184CPP 现时购买力会计185 credit note 贷项通知186 credit report 信贷报告书187 creditor 债权人188 creditor days ratio 应付帐款天数率189 creditors ledger 应付帐款分类帐190 critical event 关键事项191 critical path 关键路线192 cumulative preference shares 累积优先股193 current account 往来帐户194 current asset 流动资产195 current cost accounting 现时成本会计196 current liabilities 流动负债197 current purchasing power accounting 现时购买力会计198 current ration 流动比率199 cut-off 截止200CVP 本量利分析201 cycle time 周转时间D 202debenture 债券203 debit note 借项通知204 debit capacity 举债能力205 debt ratio 债务比率206 debtor 债务人207 debtor days ratio 应收帐款天数率208 debtors 应收款209 debtors ledger 应收帐款分类帐210 debtor’age analysis 应收帐款帐龄分析211 decision driven costs 决策连动成本212 decision tree 决策树213 defects 次品214 deferred expenditure 递延支出215 deferred shares 递延股份216 deferred taxation 递延税款217 delivery note 交货单218 departmental accounts 部门报表219 departmental budget 部门预算220 depreciation 折旧221 dispatch note 发运单222 development cost 开发成本223 differential cost 差别成本224 direct hours yield 直接工时产出率225 direct labor cost-standard 标准直接人工成本226 direct labor efficiency-variance 直接人工效率差异227 direct labor rate—variance 直接人工费率差异228 direct labor total-variance 直接人工总差异229 direct material mix-variance 直接材料结构差异230 direct price-variance 直接材料价格差异231 direct material total-variance 直接材料总差异232 direct materials usage-variance 直接材料用量差异233 direct materials yield-variance 直接材料产出率差异234 direct cost 直接成本235 direct debit 直接借项236 direct hours yield 直接小时产出率237 direct labor cost percentage rate 直接人工成本百分比238 direct labor hour rate 直接人工小时率239directs on indirect work 间接工作事项上的工时240 discount rate 贴现率241 discounted cash flow 现金流量贴现242 discretionary cost 酌量成本243 distribution cost 摊销成本244 diversions 移用245 diverted hours 移用小时246 diverted hour’s ratio 移用工时比率247 dividend 股利248 dividend cover 股利产出率249 dividend per share 每股股利250 dog 疲软产品251 double entry accounting 复式会计252 double-entry book-keeping 复式薄记253 doubtful debts 可疑债务254 down time 停工时间255 dynamic programming 动态规划E 256earning per share 每股盈利257 earning ratio 市盈率258 economic order quantityEOQ 经济订购批量259 efficient market hypothesis 有效市场假设260 efficiency ration 效率性比率261 element of cost 成本要素262 entity 经济个体262 environmental audit 环境审计263 environmental impact assessment 环境影响评价264EOQ 经济订购批量265 equity 权益266equity method of accounting权益法会计计算267equity share capital权益股本268equivalent units当量269event事项270exceptional items例外事项271expected value期望值272expenditure支出273expenses费用274external audit外部审计275external failure cost外部损失成本276extraordinary items非常事项F 277factory good让售商品278factoring应收帐款让售279fail value公允价值280feedback反馈281FIFO先近先出法282final accounts年终报表283finance lease融资租赁284financial accounting财务会计285financial accounts calendar adjustment财务报表的日历时间调整286financial management财务管理287financial planning财务计划288financial statement财务报表289finished goods完成品290fixed asset固定资产291fixed overhead固定制造费用292fixed asset turnover固定资产周转率293fixed assets register固定资产登记薄294fixed cost固定成本295flexed budget变动限额预算296flexible budget弹性预算297float time浮动时间298floating charge流动抵押299flow of funds statement资金流量表300forecasting预测301founder’s shares发起人股份302full capacity 满负荷生产能力303function costing 职能成本计算304functional budget 职能预算305fund accounting 基金会计306fundamental accounting concept 基础会计概念307fungible assets 可互换资产308futuristic planning 远景计划G 309gap analysis 间距分析310gearing 举债经营比率杠杆311goal congruence 目标一致性312going concern concept 持续经营概念313goods received note 商品收讫单314goodwill 商誉315gross dividend yield 总股息产出率316gross margin 总边际317gross profit 毛利润318gross profit percentage 毛利润百分比319group 企业集团320group accounts 集团报表H 312high-geared 高结合杠杆比例313hire purchase 租购314historical cost 历史成本315historical cost accounting 历史成本会计316hours 小时317hurdle rate 最低可接受的报酬率I 318ideal standard 理想标准I 319idle capacity ration 闲置生产能力比率I 320idle time 闲置时间I 321impersonal accounts 非记名帐户I 322imprest system 定额备用制度I 323income and expenditure account 收益和支出报表I 324incomplete records 不完善记录I 325incremental cost 增量成本I 326incremental yield 增量产出率I 327indirect cost 间接成本I 328indirect hours 间接小时I 329insolvency 无力偿付I 330intangible asset 无形资产I 331integrated accounts 综合报表I 332interdependency concept 关联性概念I 333interest cover 利息保障倍数I 334interlocking accounts 连锁报表I 335internal audit 内部审计I 336internal check 内部牵制I 337internal control system 内部控制体系I 338internal failure cost 内部损失成本I 339internal rate of returnIRR 内含报酬率I 340inventory 存货I 341investment 投资I 342investment center 投资中心I 343invoice register 发票登记薄I 344issued share capital 已发行股本J 345job 定单J 346job card 工作卡J 347job costing 工作成本计算J 348job sheet 工作单J 349joint cost 联合成本J 350joint products 联产品J 351joint stock company 股份公司J 352joint venture 合资经营J 353journal 日记帐J 354just-in-timeJIT 适时制度J 355jusy-in-time production 适时生产J 356just-in-time purchasing 适时购买K 357key factor 关键因素L 358labour 人工359labour transfer note 人工转移单360leaning curve 学习曲线361ledger 分类帐户362length of order book 定单平均周期363letter of credit 信用证364leverage 举债经营比率365liabilities 负债366life cycle costing 寿命周期成本计算367LIFO 后近先出法368limited liability company 有限责任公司369limiting factor 限制因素370line-item budget 明细支出预算371liner programming 线性规划372liquid assets 变现资产L 373liquidation 清算374liquidity ratios 易变现比率375loan 贷款376loan capital 借入资本377long range palnning 长期计划378lost time record 虚耗时间记录379low geared 低结合杠杆比例380lower of cost or net realizable value concept 成本或可变净价孰低概念M 381machine hour rate 机器小时率382machine time record 机器时间记录383managed cost 管理成本384management accounting 管理会计385management accounting concept 管理会计概念386management accounting guides 管理会计指导方针387management audit 管理审计388management buy-out 管理性购买产权389management by exception 例外管理原则390margin 边际391margin of safety ration 安全边际比率392margin cost 边际成本393margin costing 边际成本计算394mark-down 降低标价395mark-up 提高标价396market risk premium 市场分险补偿397market share 市场份额398marketing cost 营销成本399matching concept 配比概念400materiality concept 重要性概念401materials requisition 领料单402materials returned note 退料单403materials transfer note 材料转移单404memorandum of association 公司设立细则405merger 兼并406merger accounting 兼并会计407minority interest 少数股权408mixed cost 混合成本N 409net assets 净资产410net book value 净帐面价值N 411net liquid funds 净可变现资金N 412net margin 净边际N 413net present valueNPV 净现值N 414net profit 净利润N 415net realizable value 可变现净值N 416net worth 资产净值N 417network analysis 网络分析N 418noise 干捞N 419nominal account 名义帐户N 420nominal share capital 名义股本N 421nominal holding 代理持有股份N 422non-adjusting events 非调整事项N 423non-financial performance measurement 非财务业绩计量N 424non-intergrated accounts 非综合报表N 425non-liner programming 非线性规划N 426non-voting shares 无表决权的股份N 427notional cost 名义成本N 428number of days stock 存货周转天数N 429number of weeks stock 存货周转周数O 430objective classification 客体分类O 431obsolescence 陈旧O 432off balance sheet finance 资产负债表外筹资O 433offer for sale 标价出售O 434operating budget 经营预算O 435operating lease 经营租赁O 436operating statement 营业报表O 437operation time 操作时间O 438operational control 经营控制O 439operational gearing 经营杠杆O 440operating plans 经营计划O 441opportunity cost 机会成本O 442order 定单O 443ordinary shares 普通股O 444out-of-date cheque 过期支票O 445over capitalization 过分资本化O 446overhead 制造费用O 447overhead absorption rate 制造费用分配率O 448overhead cost 制造费用O 449overtrading 超过营业资金的经营Ppaid cheque 已付支票451paid-up share capital 认定股本parent company 母公司453pareto distribution 帕累托分布participating preference shares 参与优先股455partnership 合伙payable ledger 应付款项帐户457payback 回收期payments and receipts account 收入和支出报表459payments withheld 保留款额460payroll 工资单461payroll analysis 工资分析462percentage profit on turnover 利润对营业额比率463period cost 期间成本464perpetual inventory 永续盘存465personal account 记名帐户PEPT 项目评审法467petty cash account 备用金帐户petty cash voucher 备用金凭证469physical inventory 实地盘存470planning 计划471planning horizon 计划时限planning period 计划期间473policy cost 政策成本position audit 状况审计475post balance sheet events 资产负债表编后事项476practical capacity 实际生产能力477pre-acquisition losses 购置前损失478pre-acquisition profits 购置前利润479preference shares 优先股480preference creditors 优先债权人481preferred creditors 优先债权人482prepayments 预付款项483present value 现值prevention cost 预防成本485price ratio 市盈率prime cost 主要成本487prime entry-books of 原始分录登记薄principal budget factor 主要预算因素489prior charge capital 优先股490prior year adjustments 以前年度调整491priority base budgeting 优先顺序体制的预算492private company 私人公司493pro-forma invoice 预开发票problem child 问号产品495process costing 分步成本计算process time 加工时间497product cost 产品成本Product life cycle 产品寿命周期499production cost 生产成本500production cost of sales 售货成本501production volume ratio 生产业务量比率502profit center 利润中心503profit per employee 每员工利润profit retained for the year 年度利润留存505profit to turnover ratio 利润对营业额比率506profit-volume graph 利量图507profitability index 盈利指数508programming 规划509project evaluation and review technique 项目评审法510projection 预计511promissory note 本票prospectus 募债说明书513provisions for liabilities and charges 偿债和费用准备514prudent concept 稳健性概念515public company 公开公司purchase order 订购单517purchase requisition 请购单518purchase ledger 采购帐户Q519quality related costs 质量有关成本520queuing time 排队时间R521rate 率522ratio 比率523ration pyramid 比率金字塔524raw material 原材料525receipts and payments account 收入和支付报表526receivable ledger 应收款项帐户527redeemable shares 可赎回股份528redemption 赎回529registered share capital 注册资本530rejects 废品R 531relevancy concept 相关性概念532relevant costs 相关成本533relevant range 相关范围534reliability concept 可靠性概念535replacement price 重置价格536report 报表537reporting 报告538research cost, applied 应用性研究成本539research cost, pure or basic 理论或基础研究成本540reserves 留存收益541residual income 剩余收益542responsibility center 责任中心543retention money 保留款额544return on capital employed 运用资本报酬率545returns 退回546revenue 收入547revenue center 收入中心548revenue expenditure 收益支出549revenue investment 收入性投资550right issue 认股权发行551rolling budget 滚动预算R 552rolling forecast 滚动预测S 553sales ledger 销售分类帐S 554sales order 销售定单S 555sales per employee 每员工销售额S 556scrap 废料S 557scrip issue 红股发行S 558secured creditors 有担保的债权人S 559segmental reporting 分部报告S 560selling cost 销售成本S 561semi-fixed cost 半固定成本S 562semi-variable cost 半变动成本S 563sensitivity analysis 敏感性分析S 564service cost center 服务成本中心S 565service costing 服务成本计算S 566set-up time 安装时间567shadow prices 影子价格S 568share 股票S 569share capital 股份资本S 570share option scheme 购股权证方案S 571share premium 股票溢价S 572sight draft 即期汇票S 573single-entry book-keeping 单式薄记S 574sinking fund 偿债基金S 575slack time 松驰时间S 576social responsibility cost 社会责任成本S 577sole trader 独资经营者S 578source and application of funds statement 资金来源和运用表S 579special order costing 特殊定单成本计算S 580staff costs 职工成本S 581standard 标准S 582standard accounting practice 标准会计实务S 583standard cost 标准成本S 584standard costing 标准成本计算S 585standard direct labour cost 标准直接人工S 586standard hour 标准小时S 587standard minute 标准分钟S 588standard performace-labour 标准人工业绩S 589standard time 标准时间S 590standard order 经常性定单S 591statement of account 营业帐单S 592statement of affairs 财务状况表S 593statutory body 法定实体S 594stock 存货S 595stock control 存货控制S 596stock turnover 存货周转率S 597stocktaking 盘点存货S 598stores requisition 领料申请单S 599strategic business unit 战略性经营单位S 600strategic management accounting 战略管理会计S 601strategic planning 战略计划S 602strategy 战略S 603subjective classification 主体分类S 604subscribed share capital 已认购的股本S 605subsidiary undertaking 子公司S 606sunk cost 沉没成本S 607supply estimate 预算估计S 608supply expenditure 预算支出S 609suspense account 暂记帐户S 610SWOT analysis 长处和短处,机会和威胁分析S 611system 制度,体系T 612tactical planning 策略计划T 613tactics 策略T 614take-over 接收T 615tangible asset 有形资产T 616tangible fixed asset statement 有形固定资产表T 617target cost 目标成本T 618terotechnology 设备综合工程学T 619throughput accounting 生产量会计T 620time 时间T 621time sheet 时间记录表T 622total assets 总资产T 623total quality management 全面质量管理T 624total stocks 存货总计T 625trade creditors 购货客户应付帐款T 626trade debtors 销货客户应收帐款T 627trading profit and loss account 营业损益表T 628transfer price 转让价格T 629transit time 中转时间T 630treasurership 财务长制度T 631trailbalance 试算平衡表T 632turnover 营业额U 633uncalled share capital 未催缴股本U 634under capitalization 不足资本化U 635under or over-absorbed overhead 少吸收或多吸收的制造费用U 636uniform accounting 统一会计U 637uniform costing 统一成本计算U 638unissued share capital 未发行股本V 639value 价值V 640value added 增值V 641value analysis 价值分析V 642value for money audit 经济效益审计V 643variable cost 变动成本V 644variable cost of sales 销售的变动成本V 645variance 差异V 646variance accounting 差异会计V 647variance administrative cost 行政管理费用差异V 648variance analysis 差异分析V 649variance budget 预算差异V 650variance direct labour efficiency 直接人工效率差异V 651variance direct labour rate 直接人工费率差异V 652variance direct labour total 直接人工总差异V 653variance direct material mix 直接材料结构差异V 654variance direct materials price 直接材料价格差异V 655variance direct materials total 直接材料总差异V 656variance direct material usage 直接材料用量差异V 657variance direct material yield 直接材料产出率差异V 658variance fixed production overhead expenditure 固定生产性制造费用耗费差异V 659variance fixed production overhead total 固定生产性制造费用总差异V 660variance fixed production overhead volume 固定生产性制造费用业务量差异V 661variance market share 市场份额差异V 662variance market size 市场规模差异V 663variance marketing cost 营销成本差异V 664variance operational 经营差异V 665variance operational price 经营价格差异V 666variance operation usage 经营用量差异V 667variance planning 计划差异V 668variance planning price 计划价格差异V 669variance quality cost 质量成本差异V 670variance revision 标准修订差异V 674variance sales mix contribution 销售贡献毛益差异V 675variance sales mix profit 销售结构利润差异V 676variance sales quantity contribution 销售数量贡献毛益差异V 677variance sales quanity profit 销售数量利润差异V 678variance sales turnover 销售收入差异V 679variance sales volume contribution 销售业务量贡献毛益差异V 680variance sales volume profit 销售业务量利润差异V 681variance selling price 销售价格差异V 682variance total profit 总利润差异V 683variance variable production overhead efficiency 变动生产性制造费用效率差异V 684variance variable production overhead expenditure 变动生产性制造费用耗费差异V 685variance variable production overhead total 变动生产性制造费用总差异V 686virement 预算流用V 687vote 表决V 688voucher 凭证W689waiting time 等候时间waste 废品料wasting asset 递耗资产weighted average cost of capital 资本的加权平均成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本697write-down 减值Z698zero base budgeting 零基预算zero coupon bond 无息债券700score 破产预测计分法。
最全财务英语词汇
常用财务英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation *** 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公然(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证以指全球预托收(GDR)欧洲预托收据(EDR)国际预托收据(IDR)ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市Age dependency (ratio) 年龄抚养比率AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm’s length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家同盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保证券（简称“ABS”）Asset Management 资产治理Asset swap 资产掉期；资产互换Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所At-the-money 平价Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所B Back-door listing 借壳上市Back-end load 撤离费；后收用度Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bills department 押汇部Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买进的一个价格。
财务词汇中英对照
财务词汇以及其他金融词汇INCOME STATEMENT 损益表balance sheet 资产负债表Revenue收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（ loss ）营业利润/ （亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT 率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/ （费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D ）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、 general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费T ravellingexpenses 差旅费Conference expenses 会议费Including entertainment expenses 交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets有形资产Available-for-sale investments Property,plant andequipment 可供出售投资物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款T rade accounts receivableT rade andbills receivables应收账款应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润TaxableI ncome 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refundfor exportedgoods 出口退税Amount transferredout fromVAT on purchase进项税额转出数VAT Paid 已交税金Tax reducedandexempted 减免税款Amount not deducted at end of period （represented by a "-" sign ）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets ）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值FairValue 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值net worth 资产净值EBITDA 息、税、折旧、摊销前利润（ EBITDA ）EBITDA margin EBITDA 率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表HongK onglistedinvestments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FL OWS/ Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/ （冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash providedby/(usedin)operatingactivities经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments in acquisitions 并购投资Total assets资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债Current liabilities 流动负债Short-termbank loans短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Total current liabilities流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得T reasury shares 库存股票Total shareholders’equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity 股东权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable tothe Company’sequity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable toEquity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable toshareholders归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income —Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（ EPS ）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO ）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding ：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬WeightedAverageDilutedShares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets ）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital E mployed ）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets ）净经营资产收益率（回报率）ROI（ Return on Investment ）投资回报率OL（Operating Liabilities ）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。
625个财务会计专业常用英语单词汇总
625个财务会计专业常用英语单词汇总基本词汇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)integrated accounts 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)market risk 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P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
常用财务词汇大全
名词
1 留存收益
2 盈余公积金
3 未分配利润
4
利润分配顺 序
5
红利
6 或有负债
7 其他应收款 8 其他应付款
解释
公司在经营过程中所创造的，但由于公司经营发展的需要或法定的原因等，没有分配给所有者而留存 在公司的盈利。留存收益是指企业从历年实现的利润中提取或留存于企业的内部积累，它来源于企业 的生产经营活动所实现的净利润，包括企业的盈余公积金和未分配利润两个部分，其中盈余公积金是 有特定用途的累积盈余，未分配利润是没有指定用途的累积盈余。 1 法定公积金按照净利润（减弥补以前年度亏损）的10%提取（非公司制企业也可按照超过10%的比 例提取），法定公积金累计额已达注册资本的50%时可以不再提取。 2 任意盈余公积主要是公司制企业按照股东会的决议提取，其他企业也可根据需要提取任意盈余公积 。 企业实现的净利润经过弥补亏损、提取盈余公积和向投资者分配利润后留存在企业的、历年结存的利 润。是企业所有者权益的组成部分。
企业在商品交易业务以外发生的应付和暂收款项。指企业除应付票据、应付账款、应付工资、应付利 润等以外的应付、暂收其他位或个人的款项。
提取法定公积金→提取任意公积金→分配投资者 上市公司在进行利润分配时，分配给股东的利润。一般是每10股，派发XX元，股东在获得时，还要 扣掉上交税额。 普指通 过股去股的东交所易得或到事的项超形过成股的息潜部在分义的务利，润其， 存称 在为 须红 通利 过。未来不确定事项的发生或不发生予以证实; 或过 去的交易或事项形成的现时义务，履行该义务不是很可能导致经济利益流出企业或该义务的金额不能 可靠地计量。 或有负债只是一种潜在的债务，并不是企业目前真正的负债。 是企业应收款项的另一重要组成部分，是企业除应收票据、应收账款和预付账款以外的各种应收暂付 款项。 通常包括暂付款，是指企业在商品交易业务以外发生的各种应收、暂付款项。
财务英语 常用单词
1. 会计常用词汇accountant general 会计主任account balance 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2．部门的称谓市场部Marketing销售部Sales Department （宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service 客服员CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply 产品调度员P S Planner3. 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 Controller高级Senior 高级经理为Senior Manager一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(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 capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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会计常用词入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation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营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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服务台常用词汇management 经营、管理market price 市价cashier's desk 兑换处coin 硬币accounting desk 帐务处checkout time 退房时间voucher 证件price list 价目表check, cheque 支票sign (动)签字interest 利息form 表格reservation 预订reception desk 接待处tip 小费reservation desk 预订处luggage office 行李房…per thousand 千分之…spare (形)多余的postpone (动)延期cancel (动)取消trxdyeller's cheque 旅行支票pay (动)付款fill (动)填写administration 管理、经营note 纸币registration desk 入宿登记处lobby 前厅luggage rack 行李架visit card 名片identification card 身份证rate of exchange 兑换率conversion rate 换算率charge (动)收费bill 帐单change money 换钱procedure 手续、程序information desk 问询处luggage label 行李标签overbooking 超额订房…per cent 百分之…reasonable (形)合理的cash (动)兑换keep (动)保留、保存bank draft 汇票accept (动)接受procedure fee 手续费fill in the form 填表。
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财务专业词汇
财务专业词汇是指在财务领域中常用的术语和词汇，它们是财务专业人员日常工作中必备的工具。
以下是一些常见的财务专业词汇及其解释：
1. 资产负债表（Balance Sheet）：一份会计报表，用于显示一个公司在特定日期的资产、负债和股东权益。
2. 利润表（Income Statement）：也称为损益表或收益表，用于显示一个公司在特定期间内的收入、成本和利润。
3. 现金流量表（Cash Flow Statement）：一份会计报表，用于显示一个公司在特定期间内的现金流入和流出情况。
4. 财务比率（Financial Ratios）：用于衡量一个公司的财务状况和绩效的指标，如流动比率、资产周转率等。
5. 盈利能力（Profitability）：指一个公司的盈利能力和利润水平，如净利润率、毛利率等。
6. 偿债能力（Solvency）：指一个公司偿还债务的能力，如债务比率、利息保障倍数等。
7. 财务分析（Financial Analysis）：对一个公司的财务状况和绩效进行评估和解释的过程，以支持决策制定。
8. 财务规划（Financial Planning）：制定和实施财务目标和策略的过程，以实现长期的财务可持续性。
9. 风险管理（Risk Management）：识别、评估和应对财务风险的过程，以确保企业的稳健运营。
10. 财务审计（Financial Audit）：对一个公司的财务报表和业务活动进行审查，以确定其准确性和合规性。
除了以上列举的词汇，财务专业领域还有许多其他术语，如财务资本、财务杠杆、股息、资本预算等。
掌握这些词汇对于财务专业人员来说至关重要，能够帮助他们更好地理解和分析财务数据，做出明智的决策。