财务英汉字典对照

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财务行业术语英汉文对照

财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA (Certified Public Accountant) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。

财务会计英汉对照词汇表

accountant n.会计师，会计人员accounting n.会计，会计学accounting concept会计概念accounting element会计因素accounting entity会计主体accounting equation会计等式accounting information会计信息accounting period会计时期accounting principle会计原则accounting record会计记录accounting report会计报告accounting system会计系统，会计制度accrual-basis accounting权责发生制adequate disclosure充足表露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process剖析程序asset n.财富auditing n.审计balance sheet财富欠债表bookkeeper n.簿记员，记帐员bookkeeping n.簿记business n.公司，商经，经营cash-basis accounting现金收付制certified public accountants(CPAs)注册会计师，注册会计师chartered accountant特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n.客户，拜托人company n.公司conservatism n.稳重性consistency n.一致性controller n.主计长corporation n.公司cost accounting成本会计CPA firms注册会计师事务所debt n. 债务，欠款decision-making决议double-entry accounting system复式记帐系统executive n.高级管理人，行政部门expense n.花费financial accounting财务会计financial position财务情况financial statement财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n.展望going-concern concept连续经营概念governmental accounting政府会计historical cost历史成本income statement利润表、损益表income tax returns所得税申报表insolvent a.无偿付能力的internal control内部控制Internal Revenue Service (IRS)国内税收暑interpret v.解说、说明inventory n.存货journal n.日志帐jurisdiction n.司法部门liability n.欠债management accounting管理睬计management advisory管理咨询matching principle配比原则materiality重要性measure v.计量、衡量net income净利润net loss 净损失、净损失nonprofit organizations非营利组织objective principle客观性原则operating results经营成就owner ’s equity业主权益partnership n.合伙公司private businesses私营公司profit n. 利润、盈余public accounting公共会计realization principle实现原则render v.供给，提出revenue n.收入Securities and Exchange Commission (SEC)证券交易管理委员会single proprietorship独资公司solvent a.有偿付能力的tailored a.特定的tax statute税法transaction n.经济业务、交易withdrawals n.撤资，撤回yardstick n.标准、尺度2 会计循环account n.帐户accounting cycle会计循环accounting entry会计分录accounting procedure会计程序accounts payable对付帐款accounts receivable应收帐款adjusted trial balance调整后试算表adjusting entry调整分录advertising expense广告花费after-closing trial balance结帐后试算表allocate v.分派、分摊apportion v.分派、分摊balance n.余额balance sheet account财富欠债表帐户bank deposit slip银行帐单book of original entry原始分录帐簿calculate v.计算cash payments journal现金支出日记帐cash receipts journal现金收入日记帐check stub支票存根chronological record序时记录closing entry结帐分录closing the accounts结帐compound journal entry复合日志帐分录credit n. v.贷项、贷记credit balance贷方余额credit entry贷方分录debit n. v.借项、借记debit balance借方余额debit entry借方分录depreciation expense折旧花费double-entry accounting复式记帐会计、复式记帐制end-of-period adjusting entries期末调整分录footnotes n.附注general journal一般日记帐income statement account损益表帐户income summary account利润汇总帐户income tax payable对付所得税journal entry日志帐分录ledger n.分类帐ledger account分类帐帐户liquidity n.流动性，变现能力nominal account虚帐户operating expense营业花费，经营费用owner ’s capital业主资本permanent account永远性帐户post v. 过帐premium n.保险费、溢价profitability n.盈余能力property insurance财富险purchase journal购货日志帐real account实帐户retained earnings保存利润Salaries expense薪金花费sales journal销货日志帐sale receipt销货发票service revenue服务收入solvency n.偿债能力source document原始凭证special journal特种日志帐statement of cash flows现金流量表statement of owner’s equity 业主权益表statement of retained earnings保存利润表summarize v.加总、汇总telephone expense电话费用temporary account暂时性帐户unadjusted trial balance调整前试算表3 现金accounting record会算帐簿accounts payable对付帐款accounts receivable应收帐款bank account银行帐户bank charges银行手续费bank credit memorandum银行贷项通知bank debit memorandum银行借项通知 bank reconciliation银行余额调理表bank statement银行对帐单bond n. v.债券brokerage commission经纪人佣金cash account现金帐户cash dividend现金股利cash in bank银行存款cash on hand库存现金cash over and short现金溢缺cash payment journal现金支付日记帐cash receipts现金收入cash receipt journal现金收入日记帐cash register现金登记簿check n.支票checking account支票帐户controlling account统制帐户custodian保存人deposit n.存款deposit in transit在途存款dividend revenue股利收入fiscal period会计时期government bond公债income summary利润汇总interest date付息日internal control内部控制IOU ( 由 I owe you的读音缩略转义 ) 欠条long-term investment长久投资lower of cost or market (LCM)成本与市价孰低make change互换，找零头marketable debit security债务性有价证券marketable equity security权益性有价证券marketable security有价证券miscellaneous expense杂项费用miscellaneous revenue杂项收入money on deposit钱币存款money order汇款单notes receivable应收单据NSF (not sufficient funds)存款不足outstanding check未兑现支票petty cash备用金petty cash fund定额备用金postage n.邮费postdated check远期支票purchase price买价quoted market price挂牌市价replenish v.增补security exchange证券交易所short-term investment短期投资sinking fund cash偿债基金现金transaction n.交易，经济业务transportation in购货运费unrealized loss未实现损失voucher n.付款凭单4应收帐款account receivable n.应收帐款accounts receivable turnover应收帐款周转率adjusting entry调整会计分录aging 帐龄 (剖析)aging schedule帐龄剖析表allowance for doubtful accounts坏帐准备books n.帐簿credit department信贷部门，赊销管理部门credit loss信贷损失，赊销损失credit manager信贷经理，赊销管理经理credit ranking信誉评级credit risk信誉风险custody n.监护，管理indebtedness n.欠债 (额)installment plan分期付款计划internal control内部控制memorandum n.备忘录，内容纲要，买卖通知书negotiable asset可转让财富，可买卖财富net realizable value可实现净值operating cycle经营周期past due逾期sell on account赊销uncollectible accounts expense坏帐损失write off核销，冲减5 存货acquisition n.获得actual physical count实地清点average cost method均匀成本法balance sheet date财富欠债表日beginning inventory期初存货cost of goods available for sale可供销售的商品成本cost of goods sold销货成本current asset流动财富current replacement cost现时重置成本current period本期deflation n.通货，收缩ending inventory期末存货finished goods产成品first-in, first-out method (FIFO)先进先出法goods in process of manufacture在产品goods on hand存货，库存商品goods in transit在途商品gross profit method毛利法gross profit on sales销货毛利import duties入口关税inflation n.通货膨胀interim financial statement中期财务报表inventory n.存货inventory account存货帐户inventory measurement存货计量inventory sheet盘存表inventory valuation method存货计价方法last-in, first-out method (LIFO)后进先出法loss on inventory shortage存货欠缺损失lower of cost or market rule (LCM)成本与市价孰低原则manufacturing enterprise制造业公司merchandise n.商品，存货merchandise on account赊销商品merchandising enterprise商业公司net realizable value可变现净值net purchases购货净额net sales 销货净额preceding year从前年度periodic inventory system按期盘存制perpetual inventory system永续盘存制physical inventory实地盘存physical inventory system实地盘存制purchases account购货帐户purchases discount购货折扣purchase invoice购货发票purchases returns and allowances购货退回及折让rate of gross profit毛利率ratio of cost to selling retail price成本与销售价钱之比raw materials原资料receivables应收款项replacement cost重置成本retail business零售企业retail inventory method零售价钱法retail price零售价钱specific identification method个别辨识法subsidiary record明细记录taking a physical inventory存货的清点transportation-in购货运费vendor n. 卖主weighted average cost加权均匀成本weighted average method加权均匀法weighted average unit cost加权均匀单位成本6 固定财富above-average return超凡利润accelerated depreciation加快折旧accumulated amortization累计摊销accumulated depletion累计消耗accumulated depreciation累计折旧acquisition n.获取，获取allocation n.分派amortize v.摊销book value帐面值brand name品牌名称capital expenditure资天性支出capitalize v.资本化carrying value帐面净值cash flow现金流comparable可比的，有可比性的conservatively adv.守旧地contra-asset account财富对冲帐户copyright n.版权，专利权declining-balance method余额递减（折旧）法deplete v.消耗，用尽depreciable cost可供折旧成本depreciation n.折旧depreciation expense折旧费depreciation rate折旧率deterioration恶化，磨损disposal n.抛弃，处理double-declining-balance method双倍余额递减（折旧）法expensing n.花费化fair market value公正市价federal government联邦政府Financial Accounting Standards Board (FASB)财务会计准则委员会（美国）financial reporting财务报告franchise n.专营权，专卖权freight charge运输费generally accepted accounting principles通用会计准则goodwill n.商誉incidental cost附带成本income tax所得税installment plan分期付款协议intangible asset无形财富interest charge利息花费life-span生命期，生命周期long-lived asset长久财富natural resource自然资源net identifiable asset可确认净财富noncurrent adj.非流动性的normal return一般回报note payable对付单据obsolescence过时，裁减on due 到期patent n.专利，专利权physical substance实物形态plant asset长久财富prepaid expense预支花费present value现值property, plant & equipment固定财富research and development cost研究开发成本residual value残值revenue expenditure利润性支出round v.四舍五入sales tax销售税，花费税salvage value残值straight-line method直线（折旧）法tangible asset有形财富trade in 置换，以旧换新trademark n.商标useful life使用年限，有效年限weigh v.衡量7 流动欠债current liability流动欠债accounts payable对付帐款notes payable对付单据accrued liabilities应计欠债interest payable对付利息income taxes payable对付所得税unearned revenue预收收入impairment of assets财富减损commitments承付款项estimated liabilities预计欠债loss contingency或有损失8 长久欠债amortization of discount on bonds payable应付债券的折价摊销convertible bond可变换债券discount on bonds payable对付债券折价premium on bonds payable对付债券溢价mortgage bond抵押债券 000debenture bond信誉债券callable bond可提早兑回债券sinking fund bond偿债基金债券equity method权益法cost method成本法investee n.被投资者9 合伙公司drawing account提用帐户general partner一般合伙人limited liability partnership有限责任合伙limited partner有限合伙人limited partnership有限合伙limited personal liability有限的个人责任mutual agency互相代理partnership 合伙公司partnership contract合伙合同statement of partners’equity 合伙人权益表unlimited personal liability无穷的个人责任liquidation of a partnership合伙的清理10股东权益Additional paid-in capital超面值缴入股本Board of directors董事会book value per share每股帐面价值capital stock股本closely held corporation不公然招股公司common stock一般股corporation n.公司dividends n.股利double taxation两重纳税legal capital法定股本imited personal liabil有限责任paid-in capital缴入股本par value票面价值preferred stock优先股publicly owned corporation公然招股公司retained earnings保存利润stockholders n.股东stock dividend股票股利stock split股票切割treasury stock库藏股票11现金流量表beginning balance期初余额price/earning ratio市盈率cash flows现金流量profit margin利润边沿，销售利润率cash inflows现金流入profitability n.盈余能力cash outflows现金流出quick ratio速动比率cash equivalent现金等价物rate of dividend payout股利分派率cost of goods sold商品销售成本rate of return on investment(ROI)投资酬劳率direct method直接法rate of return on net sales销售利润率ending balance期末余额rate of return on stockholders' equity股东权financing activity筹资活动益酬劳率，净财富利润率indirect method间接法rate of return on total assets总财富报酬率interest expense利息花费ratio analysis比率剖析investing activity投资活动receivable turnover应收帐款周转率net cash flows净现金流量receivable turnover in days应收帐款周转天数operating activity营业活动share outstanding刊行在外的股票operating expense营业花费solvency .偿债能力preparation of statement报表编制subsequent events 期后事项，财富欠债表往后statement of cash flows现金流量表事项supplemental information增补信息trade account贸易项目trend analysis趋向剖析times-interest-earned ratio利息保障倍数12 财务报表剖析valuation .估价，评估accounting policy会计政策vertical analysis垂直剖析，纵向剖析acid-test ratio酸性试验比率，速动比率analyst n.剖析者，剖析人员asset turnover财富周转率auditor's report审计报告average collection days均匀收帐期base year基年book value per share每股帐面价值capital market资本市场cash ratio现金比率comparative statement比较报表comparative common-size statement 比较共同比报表common-size statement共同比报表contingent liability或有欠债current ratio流动比率debt ratio欠债比率debt-equity ratio欠债与产权比率debt to tangible net worth ratio欠债与有形资产净值之比dividend yield股利酬劳率earning power盈余能力earnings per common share(EPS)每股盈余，每股净利润financial position财务情况financial ratio财务比率financial statement analysis财务报表剖析financial structure财务构造footnotes to the financial statement财务报表附注horizontal analysis水平剖析inventory turnover存货周转率inventory turnover in days存货周转天数liquidity n.流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle营业周期。

财务英语基础词汇表(中英文对照)

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings 144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets 152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation -miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable 2129 应付短期票券折价discount on short-term notes and bills payable 213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties 2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other 28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed 3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock 3212 特别股股票溢价paid-in capital in excess of par- preferred stock 323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets 3241 处分资产溢价公积capital surplus from gain on disposal of assets 325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items 75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

财务英语基础词汇表中英文对照

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - landimprovements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees 2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes andbills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties 216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties 2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities 2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners 2325 长期借款-员工long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities 2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination 3251 合并公积capital surplus from business combination 326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve 3323 偿债准备special reserve for redemption of liabilities 3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments 343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense 6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline andobsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit) 9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations 911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

财务专业术语中英文对照表

财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting StandardsBoard 财务会计准则委员会Financial forecast 财务预测Generally accepted accountingprinciples 公认会计原则General—purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable—dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.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股权投资减值准备Stock rights investment depreciation reserves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t Special-purpose equipmen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长期待摊费用Long—term deferred and prepaid expenses 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 V A T已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V A T出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VA T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 V AT changeover未交增值税Unpaid V AT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 plate tax（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 legal public welfare funds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四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials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-OPERA TING 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咨询费诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax （VVULPT）土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

财务英语英汉对照表(专业名词术语参照)

return on total asset资本总额收益率return on stockholders’ equity股东产权收益率return on common stock equity普通股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment投资收益率return in equity产权收益率racial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D company研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random sampling随机抽样法random variance随机变量random walk theory 随机漫步理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate anticipation swap利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend股利率rate of interest利率rate of return on investment 投资收益率rate of return on sales销售收益率rate of return on equity产权收益率rate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制rate risk汇率风险，利率风险rates地方税rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio analysis比率分析ratio analysis method比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运Reaganomics里根经济学real实物的，实际的，不动产的，房地产的real account实帐户real capital实物资本real cost实物成本，实际成本real estate房地产，不动产real estate agent不动产经纪人real estate income不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate mortgage不动产抵押real estate mortgage bond不动产抵押债券real estate portfolio不动产组合投资real estate tax不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment实际投资realizability变现能力realizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realization principle实现原则realized gain or loss已实现损益realized value变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property不动产real rate of interest实际利率real-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization重组资本recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，收货单recession衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buying互购，互买reciprocal holdings相互控股reciprocal tariff互惠关税reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of expense费用确认recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amount可收回金额recoverable cost可回收成本recovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit红条款信用证redeemable bond可赎回债券redeemable preferred stock可赎回优先股redemption赎回，偿还redemption fund偿债基金redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率，再贴现率redistributed cost再分配成本redistribution of income收入再分配redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport再出口，转口referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本reflation通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，退税；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional economic integration地区经济一体化regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bond记名债券registered bookkeeper注册薄记师registered business programmer注册企业程序师registered capital注册资本registered stock记名股票registered trademark注册商标register of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of company公司注册管理局registration登记，注册registration statement申请上市注册报表regression analysis回归分析regression coefficient回归系数regressive tax递减税，累退税regular audit常规审计regular dividend正常股利regular income固定收入，固定收益regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付reimbursing bank偿付银行reinsurance分保，再保险reinvestment再投资reinvestment privilege再投资特权reinvestment rate再投资率reinvestment risk再投资风险related company联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性relevance principle相关性原则relevant cost相关成本relevant range相关范围reliability 可靠性，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免remittance汇付，汇款remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，租金rental expense租赁费用rental income租赁收益rent-purchase租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组计划，公司重组计划repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost重置成本replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement value重置价值repledge转押replevin归还产权repo再回购协议report 年度报告，审计报告report form报告式reporting currency报告货币reporting objectives报告目标reporting period报告期reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reproduction cost再生产成本reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额required rate of return期望收益率requisition请购单，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and development研究和开发research and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,公积金reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual income剩余收益额residual theory of dividend剩余股利理论residual value剩余价值resolution决议resource资源，资财resource allocation资源分配resource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility accounting责任会计responsibility budget责任预算responsibility center责任中心responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive endorsement限定背书restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail method 零售盘存法retail price零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit退休金retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive adjustment追溯调整retroactive pay追补工资return报酬，收益；纳税申报表，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity普通股产权资本收益率return on equity 产权资本收益率return on investment投资报酬率，投资收益率return on sales销售收益率return on total assets资产总额收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue center收入中心revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念revenue recognition 收入确认，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse dumping反向倾销reverse entry转回分录reverse income tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit可撤销信用证revocable trust可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement循环信贷协议revolving fund周转金revolving letter of credit循环信用证reward奖金，报酬right权利，认股权，购股权right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of execution执行权right of first refusal第一拒绝权right of lien留置权right of offset抵消权right of recourse追索权right of redemption赎回权right of subrogation取代债权，取代追索权right of way地役权rights issue 附权发行rights letter购股权证书rights on附权，附认购新股权rights out除权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysis风险分析risk and return relationship风险和收益地关系risk averter风险厌恶者risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk management风险管理risk manager风险经理risk premium风险报酬，风险溢酬risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rolling budget滚动预算rollover转期rotation of auditor审计师轮换rotation of capital资本循环，资本周转rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法run挤兑runaway inflation急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。

财务英语英汉对照表19992516

财务英语英汉对照表19992516·A·Abandoned asset 废弃资产·Abandonment decision 废弃决策·Abandonment stage 废弃时期·Abandonment value 废弃价值·Abatement 减免、冲销·Abatement of taxes 减税、退税·Abbreviated accounts 简式会计报·ABC system(of inventory control)分级存货操纵制度·Ability to pay taxation 纳税能力·Ability to service debts 偿债能力·Abnormal cost 专门成本·Abnormal depreciation 专门折旧·Abnormal gain 专门利得、专门收益·Abnormal loss 专门缺失·Abnormal shrinkage 专门盘亏·Abnormal spoilage 专门损耗·Abnormal yield curve 专门收益率曲线·About of circa 大约·About par 超过票面值·Above the line 线上项目·Abscond 潜逃·Absolute amount 绝对数，绝对金额·Absolute cost advantage 绝对成本优势·Absolute endorsement 绝对背书·Absolute fixed cost 绝对固定成本·Absolute insolvency 绝对无力偿付·Absolute interest 绝对权益·Absolute priority 绝对优先求偿权·Absolute liability 绝对赔偿责任·Absolute title 绝对产权·Absolute value 绝对值·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本运算法·Absorption rate 摊配比率·Abstinence 节欲，克制·Abstinence theory of interest 利息的克制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可同意投资项目·Absolve 免偿债务，接触债务·Absorbed overhead 已转并间接费用，已摊配间接费用·Absorption 转并，摊配·Absorption account 转并帐户，摊配帐户·Absorption costing 摊配与成本运算法·Absorption rate 摊配比率·Abstinence 节欲，克制·Abstinence theory of interest 利息的克制理论·Abstract 摘要表·Abstract of title 产权状况摘要表·Abuse 滥用职权·Abuse of tax shelter 滥用避税项目·Abuse of trust 滥用信托权·Accelerated capital recovery system快速资本收回制度·Accelerated cost recovery system 快速（资产）成本回收制度·Accelerated depreciation method 加速折旧法、快速折旧法·Accelerated loan commitment 约定快速偿还贷款·Accelerating bonus plan 快速累进奖金制·Accelerating inflation 快速通货膨胀·Accelerating clause 快速偿付条款·Acceptable investment 可同意投资项目·Acceptable reliability level 可同意的可靠性程度·Acceptance 承兑、已承兑票据、验收·Acceptance bank 汇票承兑银行·Acceptance bill 承兑汇票·Acceptance commission 承兑佣金，承兑手续费·Acceptance corporation 汇票承兑公司·Acceptance credit 承兑信用·Acceptance financing 已承兑汇票筹资·Acceptance for honour 承兑拒付汇票·Acceptance letter of credit承兑信用证·Acceptance market 票据市场，汇票贴现市场·Acceptance of bribes 受贿·Acceptance of the bid 中标，得标·Acceptance on security 财产担保承兑·Acceptance payable 应对承兑汇票·Acceptance receivable 应收承兑汇票·Acceptance register 承兑汇票登记薄·Acceptance sampling 验收抽样·Acceptance supra protest 承兑拒付汇票·Accepted bill 已承兑汇票·Accepting house 汇票承兑银行·Acceptor 承兑人，验收人·Acceptor supra protect 代替承兑人·Accept-reject decision 采纳或不采纳决策·Access code 联网密码·Accession 财产增值·Accessory contract 附属合同·Access privileges 入库权，入网权·Access time 存取时刻、连通时刻·Accidental cost 偶然成本，偶生成本·Accidental loss 意外缺失·Accident insurance 事故保险·Accommodation 融通·Accommodation acceptance 融通承兑·Accommodation bill 融通汇票·Accommodation charge 融通欠帐·Accommodation endorsement 融通背书·Accommodation paper 融通票据·Accommodation purchase 融通进货·Accommodator 融通汇票背书人·Accord and satisfaction 和解和清偿·Account 帐户·Accounts 帐薄、报表，帐单，记帐·Accountability 会计责任·Accountable officer 会计官员，出纳官员·Account analysis帐户分析·Accountancy 会计·Account bodies 会计团体·Accountancy profession 会计职业，会计专业·Accountant 会计师·Assistant accountant 助理会计师·Accountant general 总会计师、总会计·Account in charge 主管会计师·Accountant’s compilation report 会计师得编辑报告·Accountant’s database 会计师数据库·Accountant’s department 会计处，会计部门·Accountant’s fees 会计师公费·Accountant’s firm 会计事务所·Accountant for the public interest 公众利益会计师，无偿服务会计师·Accountant’s legal liability 会计师法律责任·Accountant’s lien 会计师留置权·Accountant’s opinion 会计师意见书·Accountant’s report会计师报告·Accountant’s responsibility 会计师职责·Accountants world 会计师世界网站·Account balance 帐户余额·Account bill 帐单·Account books 会计帐薄·Account classification 帐户分类表·Account clerk 帐务员·Account code 账号代码·Account current 往来帐户，往来帐单·Account day 结算日·Account form 帐户式·Accounting 会计，会计学·Accounting and tax database 会计和税务数据库·Accounting associations 会计协会·Accounting assumption 会计假定，会计假设·Accounting bases 会计基础·Accounting basis 会计差不多方法·Accounting changes 会计变更·Accounting clusters 会计制度群体，会计群体·Accounting 会计师职业网站·Accounting computer 会计电子运算机·Accounting concepts 会计概念·Accounting consultation 会计咨询·Accounting consultant 会计咨询师·Accounting control 会计操纵·Accounting convention 会计常规，会计惯例·Accounting corporation 会计公司·Accounting cost 会计成本，记帐成本·Accounting criteria 会计标准·Accounting cushion 会计收益低估·Accounting cycle 会计循环·Accounting data 会计数据·Accounting database 会计数据库·Accounting data processing 会计数据处理·Accounting department 会计部门·Accounting dictionary 会计词典·Accounting directives 会计指令·Accounting disclosure 会计数据公布，会计披露·Accounting doctrine 会计信条·Accounting document 会计凭证·Accounting Education Web 会计教育互联网·Accounting elements 会计要素·Accounting encyclopedias 会计百科全书·Accounting entity会计主体，会计个体·Accounting entity postulate 会计主体假设，会计个体假设·Accounting entity theory 会计个体论·Accounting entry 会计分录·Accounting equation 会计等式·Accounting errors 会计差错·Accounting estimate 会计估量·Accounting ethics 会计道德·Accounting event 会计事项·Accounting evidence 会计凭证，会计证据·Accounting exposure 会计风险暴露·Accounting files 会计档案·Accounting firm 会计师事务所·Accounting firm development 会计师事务所进展中心·Accounting firm merger 会计师事务所兼并·Accounting fraud 会计欺诈·Accounting function 会计职能·Accounting hall of fame 会计名人堂·Accounting harmonization 会计和谐·Accounting history 会计史·Accounting identity会计恒等·Accounting income 会计收益，帐面收益·Accounting information 会计资料，会计信息·Accounting information system 会计信息系统·Accounting internationalization 会计国际化·Accounting journals 会计期刊·Accounting legislation 会计立法，会计法规·Accounting manual 会计手册·Accounting measurement 会计计量·Accounting methods 会计方法·Accounting model 会计模式·Accounting net 会计互联网·Accounting objective 会计目标·Accounting on line 在线会计，联网会计·Accounting partner 会计伙伴·Accounting period 会计期·Accounting period postulate 会计假设·Accounting plan 会计方案·Accounting policies 会计政策·Accounting postulate 会计假设·Accounting practice 会计实物，会计惯例·Accounting price 会计价格，记帐价格·Accounting principle 会计原则·Accounting procedures 会计程序·Accounting process 会计过程·Accounting profession 会计职业，会计专业·Accounting profession organization 会计专业机构·Accounting profit 会计利润·Accounting rate of return 会计收益率·Accounting ratio 会计比率·Accounting records会计记录，会计薄记·Accounting reform 会计改革·Accounting regulation 会计规章，会计条例·Accounting report 会计报告·Accounting research network 会计研究网·Accounting rules 会计规则·Accounting scandal 会计丑闻·Accounting service 会计服务·Accounting software 会计软件·Accounting software package 会计软件组合程序·Accounting software shop 会计软件商店·Accounting standardization 会计标准化·Accounting standard 会计标准，会计准则·Accounting system 会计制度·Accounting technique 会计技术·Accounting technology 电子会计技术·Accounting technologist 电子会计技术师·Accounting terminology 会计名词·Accounting textbook publisher 会计教材出版商·Accounting theory 会计理论·Accounting thought 会计思想·Accounting transaction 会计业务，会计帐务·Accounting unit 会计单位·Accounting valuation 会计计价·Accounting year 会计年度·Account in transit 未达帐项·Account note 帐单·Account number 帐户编号，账号·Accounts 会计帐薄，会计报表·Account sales 承销清单，承销报告单·Accounts payable 应对帐款·Accounts payable payment period应对帐款付款期·Accounts payable subsidiary ledger 应对帐款辅助分类帐·Accounts receivable 应收帐款·Accounts receivable aging schedule 应收帐款帐龄分析表·Accounts receivable assigned 已转让应收帐款·Accounts receivable collection period 应收帐款收帐期·Accounts receivable cost 应收帐款成本·Accounts receivable discounted 已贴现的应收帐款·Accounts receivable financing 应收帐款筹资，应收帐款融资·Accounts receivable management 应收帐款治理·Accounts receivable subsidiary ledger 应收帐款的辅助分类帐·Accounts receivable turnover 应收帐款周转率，应收帐款周转次数·Account stated 已承认的帐项·Account title 帐户名称·Accredit 开出信用证·Accredited business valuation 授权企业估价专业人·Accredited valuation analyst 授权估价分析师·Accreditee 信用证收益人·Accrediter 信用证申请人·Accretion 增殖·Accrual 应计·Accrual basis accounting 应计制会计，权责发生制会计·Accrual concept 应计概念·Accrual date 应收应对日期·Accrued account 应计帐户·Accrued expense 应计费用·Accrued income 应计收益·Accrued interest 应计利息·Accrued items 应计项目·Accrued payable 应计应对款项·Accrued receivable 应计应收项目·Accrued rent 应计租金·Accrued revenue 应计收入·Accrued wages 应计工资·Accumulated amortization 累计摊销，无形资产的冲销帐户·Accumulated deficit(loss) 累进亏损·Accumulated depletion 累计折耗·Accumulated depreciation 累计折旧·Accumulated dividend 累计股利·Accumulated earnings 累计盈余，累计收益·Accumulated earning tax 累计盈余税，累计收益税·Accumulated fund 累计基金·Accumulated income 累计收益·Accumulated profit 累计利润·Accumulation account 累计帐户·Accumulation 累积，累计·Accumulation factor 累计系数·Accumulation shares 累计股份·Accumulation trust 累计信托基金·Accumulative dividends 累计股利·Accumulative sinking fund 累计偿债基金·Accurate presentation 正确反映，准确反映·Acid test 酸性试验，资产流淌性测试·Acid test ratio 酸性试验比率·Acknowledgement 收货回单，同意订货，承认债务通知·Acknowledgement of debt 承认债务，确认债务·Acknowledgement of order 承认订单，同意订单·Acknowledgement of receipt 收款回执·Acquired company 被盘购公司，被兼并公司·Acquired surplus 盘购盈余·Acquiring company 盘购公司，兼并公司·Acquisition 购置，盘购·Acquisition accounting of combination 企业合并的盘购会计·Acquisition cost 购置成本·Acquisition decision 购置决策·Acquisition excess盘购超支·Acquisition price 购置价格·Acquisition surplus 盘购盈余·Acquittance 债务清偿，清偿收据·Across-the-board 全面调整，全盘调整·Across-the-board price change全面调整商品价格·Across-the-board tariff change 全面调整关税税率·Across-the-board wage increase 全面调整工资·Across the counter正常交易·Act 法案·Acting 代理·Action 起诉，诉讼·Active account 活动帐户·Active assets 活动资产·Active capital 活动资金·Active market 活跃的市场·Active partner 参与经营合伙人·Active securities 交易活跃的证券·Active trust 有经营权的信托·Active trustee 有经营权的信托人·Activity 经营活动、生产经营活动·Activity account 生产经营活动帐户·Activity accounting 生产经营活动会计·Activity-based budget 生产经营活动预算·Activity-based costing 作业成本法·Activity cost 作业成本·Activity ratio 经营活动比率、周转率·Act of bankruptcy 破产法·Act of company 公司法·Act of god 天灾，不可抗力·Act of law 法律行为·Actual capital 实际资本·Actual cost 实际成本·Actual loss 实际缺失，实际亏损·Actual normal cost 实际正常成本·Actual price 实际价格·Actual return 实际收益·actual 现货·actual market 现货市场·actual value 实际价值·actual wage 实际工资·actuarial 精算·actuarial basis of accounting 会计的精算基准·actuarial cost method 精算成本法·actuarial return 精算收益率·actuary 精算师·adaptive capacity 适应性能力·adaptive management 适应性治理·added hours 加班工时·added value 增值，增值额·added value statement 增值表·added value tax 增值税·adding or dropping product line 增加或撤销产品生产线·addition 增置，扩建·additional assessment 增补税额·additional budget 追加预算·additional cost 追加成本·additional depreciation 追加折旧，补提折旧·additional duty 附加关税·additional expense 追加费用·additional income tax附加所得税·additional paid-in capital 追加股本，追加实缴股本·additional premium 追加保险费·additional profit tax 超额利润税·additional risk 附加险·additional voluntary contribution 职工自愿附加分担退休金·additivity 可加性·address 网址·adequate disclosure 充分披露·adequate protection 充分爱护·adjudication order 判决令，判决破产令·adjunct account 附加帐户·adjustable peg 可调整固定汇率，可调整联系汇率·adjustable-rate bond 可调整利率债券·adjustable-rate mortgage 可调整利率抵押·adjustable-rate preferred stock 可调整股利率优先股·adjusted acquisition cost 调整后购置成本·adjusted bank balance 调整后银行存款余额·adjusted gross income 调整后收益总额，调整后所得总额·adjusted historical cost 调整后历史成本·adjusted income 调整后收益·adjusted trial balance 调整后试算平稳表·adjusting entry 调整分录·adjusting events 调整会计事项·adjustment 调整·adjustment account 调整帐户·adjustment bond 调整债券·administered price管制价格·administration 行政治理机构，行政治理人员·administration order 行政治理命令·administrative accounting 行政治理会计·administrative audit 行政治理审计、·administrative budget 行政治理预算·administrative control 行政治理操纵·administrative expense 行政治理费用·administrative regulation 行政治理规章·administrative receiver 破产企业财产行政接管人·administrator 财产治理人，财产接管人，遗产治理人·admissible asset 承保资产·admission 准许入伙，准许入股，准许股票上市·admission of partner合伙人入伙·admitted asset 受保资产，承保资产·ad valorem 从价征收·ad valorem freight 从价运费·ad valorem tariff 从价关税·ad valorem tax 从价税·advance 预付款，垫付款，贷款·advance appropriation 预拨经费·advance bill 预付汇票，预开发货票·advance corporation tax 预交公司税·advanced financial accounting 高级财务会计学·advanced management accounting高级治理会计学·advanced financial management 高级财务治理学·advanced funding 预拨资金，预付经费·advanced refunding 预先兑换证券·advances form customers 预收客户款·advances to affiliate 子公司借款·advances to employees 职工预支款·advances to partner 合伙人预支款·advances to suppliers 预付货款·adventure 投机经营，短期经营·adverse opinion 反面意见，否定意见·adverse report 不利报告，否定报告·adverse variance 不利差异，逆差·advertise 广告·advertising budget 广告费预算·advertising expense 广告费·advertising to sales ratio 广告费对销售额比率·advice 通知单，建议，咨询·advice note 发货通知单·advice of fate 支票能否兑现通知书·advising bank 通知银行·advisory fee 咨询费·advisory funds 咨询资金，托付投资基金·advisory services 咨询服务·AFA membership 美国财务协会会员资格·affiliated company 联营公司·affiliation 联营·AFP membership 财务专业人员协会会员资格·AFP periodicals 财务专业人员协会定期刊物·after-acquired property clause 以后获得财产条款·after charge 附加费用·after closing trial balance 结帐后试算表·after cost 售后成本，售后服务成本·after date 开票后兑付·after market 销售后市场·after-separation cost 分离后成本·after sight 见票后兑付·after tax income 税后收益·after-tax rate of return 税后收益率·AGA Code of Ethics 政府会计师协会职业道德准则·AGA Membership 政府会计师协会会员资格·AGA Publication 政府会计师协会出版物·against actuals 期货兑换现货·against all risk 承保全险·age 寿命，帐龄，资产使用年限·age allowance 年龄减免·agency 代理，代理事务所，政府机构·agency accounting 代理会计·agency commission 代理佣金，代理手续费·agency cost 代理成本·agency fund 代管基金·agency relation 代理关系·agency services 代理服务·agency theory 代理理论·agency transaction 代理交易，代理业务·agenda 备忘录，议事日程·agent 代理人，代理商·agent bank 代理银行·aggregate amount 总额，总金额·aggregate balance sheet 合并资产负债表·aggregate depreciation 折旧总额·aggregate income statement 合并损益表·aggregate index 综合指数·aggregate weighted index 综合加权指数·aggressive collection 积极收款措施·aggressive investment 进取性投资·aggressive portfolio 进取性投资·aging of account 帐龄分析·aggressive project 进取性投资项目·aggressive working capital policy 进取性流淌资金政策·aging of accounts receivable 应收帐款帐龄分析·aging schedule 帐龄分类表·agio 贴水，折价·agiotage 汇兑业务，兑换买卖·agreed bid 友好盘购出价·agreed payment 议定付款·agreed price 议定价格·agreement 协定，协议·agreement tariff 协定关税税制·agricultural bank 农业银行·agricultural credit corporation ltd. 农业信贷·agriculture levies 农产品税·agricultural subsidies 农业补助金·agriculture paper 农业票据·agriculture parity price 农产品的平准价格·alien corporation 外国公司·alienee 受让人·alimony payment 赡养费·all financial resources concept 全部财力概念·all capital earning rate 资本总额收益率·allied company 联营公司·all-inclusive income concept 总括收益概念·all-inclusive income statement 总括性损益表·allocable cost 可分配的成本·allocation 分摊，分配·allocation base 分配基准·allocation of cost 成本分配，成本分摊·allotment 配售，拨付,配售数，拨付数·allotment account 配售帐户，配股帐户·allotment ledger 拨款分类帐·allotment letter 股份配售通知书，配股通知书·allotment money 配股应交款项·allottee 配股认购人·allowable deduction 准予扣减数·allowable depreciation 准予记列折旧额·allowable expense 准予列支的费用·allowable loss 准予列支的缺失·allowance 备抵，折让，减免，津贴·allowance for bad debts 坏帐备抵·allowance for depreciation 折旧备抵·allowance for income tax 所得税减免·allowance method 备抵法·all-purpose financial statement 通用财务报表，通用会计报表·all-risk insurance 全险，综合险·all round price 全面价格·alpha coefficient 阿尔法风险系数，第一种证券投资风险系数·alphanumeric code 字母数字代码·alpha risk 阿尔法风险·alpha stocks 阿尔法股票·alteration 改造，改建·altered bill 涂改票据·altered check 涂改支票·alternative accounting methods 可选择性会计方法·alternative accounting rules 可选择性会计规则·alternative cost 变换成本，可替换成本·alternative investment market 可替代投资市场·alternative investment project 可替换投资项目·alternative minimum tax 替代最低税额·amalgamated financial statement 合并财务报表，合并会计报表·amalgamation 合并·amalgamator 企业合并专业人员·amendment 修正，修订，修订条款·American bankruptcy institute 美国破产学会·American option 美国期权·American selling price 美国销售价格·American standard code for information interchange 美国信息交换标准代码·American stock exchange美国股票交易所·American stock indices 美国股票指数·American taxation association 美国税收会计学会·amicable allowance 友好让价·amicable settlement友好索赔清算·amortization 摊销，摊还·amortization method 分期摊销法，分期偿还法·amortization of goodwill 商誉摊销·amortization of patent 专利摊销·amortization schedule 摊销表，摊还表·amortized cost 摊余成本·amortized mortgage 分期摊还抵押·amortized value 摊余价值·amount 金额，合计金额·amount assessed 估定金额·amount differ 金额不符·amount due 到期金额·amount insured 保险金额·analysis 分析·analysis of capital change 资本变动分析·analysis of cash flow 现金流量分析·analysis of financial statement 财务报表分析，会计报表分析·analysis of liquidity 流淌性分析·analysis of profitability 获利能力分析·analysis of time series 时刻序列分析·analysis of uncertainty 不确定性分析·analysis of variance 分析表，帐户分析表·analysis schedule 分析表，帐户分析表·analyst 分析师·analytical audit 分析性审计·analytical column 分析栏·analytical evidence 分析性证据·analytical review 分析性检查·analytical statement 分析性报表·analytical test 分析性抽查·ancillary buildings 辅助建筑·ancillary letter of credit 从属信用证·ancillary materials 辅助材料·Anglo-American accounting 英美会计·announcement of sale 迫售公告·annual accounts 年度报表·annual appropriation 年度拨款·annual audit 年度审计·annual balance 年度余额，年终节余·annual budget 年度预算·annual cash flow 年度现金流量·annual charge 年度费用·annual closing 年度结帐·annual financial statement 年度财务报表，年度会计报表·annual general meeting 年度股东大会·annual income 年度收益，年度所得额·annualize 按年度折算·annualized net present value 折算年度净现值·annual percentage rate 年度百分率·annual report 年度报告·annual return 年度纳税申报表·annual value 年值·annuitant 年金收领人·annuity 年金，退休金·annuity bond 年金公债·annuity cash-flow pattern 年金形状现金流量·annuity certain 固定年金·annuity contract 年金合同·annuity cost 年金成本·annuity due 期初年金·annuity fund 年金基金·annuity in advance 预付年金·annuity in arrears 持付年金·annuity method of depreciation 年金折旧法·annuity period 年金期·annuity system 年金制·annulation 宣告失效·antecedent auditor 前任审计师·antecedent negotiation 事先协商·antecedents 经历·antedate 填早日期·anti-accounting fraud 反会计欺诈·anticipated cost 估量成本，预列成本·anticipated price 估量价格·anticipated profit 估量利润，预列利润·anticipation 估量，预列·anticipatory breach 预期违约·anti-dilution clause 预防稀释条款·anti-dumping tariff 反倾销关税税则·anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心·anti-fraud profession 反欺诈职业·anti-fraud program 反欺诈打算·anti-inflation policy 反通货膨胀功策·anti-money laundering rule 反洗黑钱规章·anti-pollution investment 排除污染投资·anti-profiteering 反暴利税·anti-recession policy 反经济衰退政策·anti-tax avoidance 反避税·anti-virus 抗病毒软件·anti-trust laws 反拖拉斯立法·applicant 申请人·application 申请，申请书·application and allotment account 认购和配股帐户·application for bank account 开立银行帐户申请书·application for letter of credit 信用证申请书·application for registration 注册申请书·application for shares 认股申请书·application software 应用软件·applied cost 已分配成本·applied overhead 已分配间接费用·applied research 应用研究·appointed officer 指定官员·apportionment 分配、分摊、拨款·apportionment method 分摊法·appraisal 估价，估价报告·appraisal capital 评估成本·appraisal report 评估报告·appraisal surplus 估价盈余·appraisal value 估定价格·appraiser 估价员，估价师·appraiser association of America 美国估价师协会·appreciation 升值·appreciation of assets 资产升值·appreciation surplus 增值盈余·appropriated retained earnings 已指定用途留存收益，已分配留存收益·appropriated retained income 已指定留存收益，已分配留存收益·appropriation 拨款，收益分配·appropriation account 拨款帐户，留存收益分配帐户·appropriation budget 拨款预算·appropriation ledger 经费分类帐·appropriation system 拨款制度·approval 核定，审批·approval for project 投资项目的审批·approved account 核定帐户·approved bond 核定债券·approved list 核准证券清单·approved society 核定互助会，注册互助会·approximation 约计数，近似值· a priori theories of accounting 先验性会计理论·arbitrage 套汇，套利·arbitrage of exchange 套汇·arbitrager 套汇商，套利商·arbitrage rate 套汇汇率·arbitrage transaction 套汇业务，套利业务·arbitration 仲裁·arbitration clause 仲裁条款·arbitrator 仲裁人·arithmetic operation 算术运算·arm-in-arm transaction 臂挽臂交易，私人关系交易·arm’s-length price正常价格，公平价格·arm’s length transaction 一臂之隔交易，正常交易·arrangement 偿债协议，清算安排,项目排列·arrangement of balance sheet 资产负债表的项目排列·array 阵列，数组·arrears 拖欠，拖欠款项·arrestment 财产扣押·ARR method 会计收益率法·Arthur Anderson 安达信会计师事务所·article 文件条文，合同条款·articles of incorporation 公司章程·article of partnership 合伙契约·articulate 环接·articulated accounts 环接报表·articulated concept 环接概念·articulated financial statement 环接会计报表·artificial intelligence 人工智能·artificial person 法人·ASB Standards 会计准则委员会财务报告准则·ASB Statement of principles 会计准则委员会会计原则公报·ASB Statements 审计准则委员会公报·ASC Standards 会计准则委员会会计准则·ASCII file 美国信息交换标准代码文件·Asian development bank 亚洲开发银行·Asian dollar 亚洲美元·Asian dollar bonds 亚洲美元债券·Asian dollar marker 亚洲美元市场·Asian option 亚洲式期权·asking price 卖方报价，索价·as per advice 按照通知·as per contra 与反方帐户相符·assented bond 同意调换的债券·assented stock 同意调换的股票·assessable capital stock 应增缴股本·assessable income 应税收益，应税所得·assessed tax 估定税额，查定税额·assessed value 估定价值·assessment 估定，查定，专门税捐，专门摊派税款·assessment fund 专门税捐基金·assessment ratio 估定比率·assessment roll 专门税捐清册·assessor 财产评估师·asset 资产·asset account 资产帐户·asset and liability statement 资产负债表·asset betterment addition 资产改建和扩建·asset classification 资产分类·asset cover 资产担保，资产保证比·asset deficiency 资产不足·asset depreciation period 固定资产折旧年限·asset depreciation range 固定资产折旧年限幅度·asset disposal account 资产处置帐户·asset impairment 资产减损·asset income 资产收益·asset-liability view 资产－负债观念·asset measurement 资产计量·asset quality 资产质量·asset retirement 资产退役，资产报废·asset revaluation 资产重估价·assets-liabilities ratio 资产负债比率·assets register 资产登记薄·asset stock 资产股份·asset stripping 资产剥离，资产拆卖·asset atructure 资产结构·asset turnover 资产周转率·asset utilization ratio 资产利用率·asset valuation 资产计价·asset value 资产价值·asset value per share 每股资产价值·assignability 可转让性·assignable instrument 可转让票据·assigned account 已转让帐户，已抵债帐户·assignee 受让人·assignment 转让，过户，转让契约·assignment of accounts receivable 应收帐款转让·assignment of debt 债权转让·assignment of lease 租赁转让·assignment of life policy 人寿保险单转让·assignment of marine policy 海运保险单转让·assignment of wage 工资转让·assignor 转让人，让与人·assimilation 吸取，消化·assistance and subsidy 援助和补助金·assistant accountant 助理会计师·assistant auditor 助理审计师·assistant controller 主计长助理·associate 联营的，合伙人，联系会员，非正式会员·associated banks 联系银行·associated company 联属公司，附属公司·associate member 联系会员，非正式会员·Associate of the association of tax technicians 税务技术人员协会联系会员·Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员·associate of the institute of cost and management accountants 成本治理会计师协会联系员·association 协会·association dues 会费·association for information systems 信息系统学会·associationism 协会主义·association of accounting firms 会计师事务所协会·association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会·associative responsibility 连带责任·assumed bonds 承担债务，承付债券·assumed interest 假定利息，设定利息·assumed liability 承担债务，承付债务·assumption 承担，假定，假设·assurance 保险，保证，信息安全保证·assurance company 保险公司·assurance services 信息安全服务·Assurance Services Executive Committee 信息安全执行委员会·assured 被保险人·assurer 保险商，承兑商·at cost 按成本·at discount 按折价，按低于票面价值·at maturity 到期。

财务英语英汉对照表A

财务英语英汉对照表（A）Abandoned asset 废弃资产Abandonment decision 废弃决策Abandonment stage 废弃阶段Abandonment value 废弃价值Abatement 减免、冲销Abatement of taxes 减税、退税Abbreviated accounts 简式会计报ABC system(of inventory control)分级存货控制制度Ability to pay taxation 纳税能力Ability to service debts 偿债能力Abnormal cost 异常成本Abnormal depreciation 异常折旧Abnormal gain 异常利得、异常收益Abnormal loss 异常损失Abnormal shrinkage 异常盘亏Abnormal spoilage 异常损耗Abnormal yield curve 异常收益率曲线About of circa 大约About par 超过票面值Above the line 线上项目Abscond 潜逃Absolute amount 绝对数，绝对金额Absolute cost advantage 绝对成本优势Absolute endorsement 绝对背书Absolute fixed cost 绝对固定成本Absolute insolvency 绝对无力偿付Absolute interest 绝对权益Absolute priority 绝对优先求偿权Absolute liability 绝对赔偿责任Absolute title 绝对产权Absolute value 绝对值Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Absolve 免偿债务，接触债务Absorbed overhead 已转并间接费用，已摊配间接费用Absorption 转并，摊配Absorption account 转并帐户，摊配帐户Absorption costing 摊配与成本计算法Absorption rate 摊配比率Abstinence 节欲，节制Abstinence theory of interest 利息的节制理论Abstract 摘要表Abstract of title 产权状况摘要表Abuse 滥用职权Abuse of tax shelter 滥用避税项目Abuse of trust 滥用信托权Accelerated capital recovery system快速资本收回制度Accelerated cost recovery system 快速（资产）成本回收制度Accelerated depreciation method 加速折旧法、快速折旧法Accelerated loan commitment 约定快速偿还贷款Accelerating bonus plan 快速累进奖金制Accelerating inflation 快速通货膨胀Accelerating clause 快速偿付条款Acceptable investment 可接受投资项目Acceptable reliability level 可接受的可靠性程度Acceptance 承兑、已承兑票据、验收Acceptance bank 汇票承兑银行Acceptance bill 承兑汇票Acceptance commission 承兑佣金，承兑手续费Acceptance corporation 汇票承兑公司Acceptance credit 承兑信用Acceptance financing 已承兑汇票筹资Acceptance for honour 承兑拒付汇票Acceptance letter of credit承兑信用证Acceptance market 票据市场，汇票贴现市场Acceptance of bribes 受贿Acceptance of the bid 中标，得标Acceptance on security 财产担保承兑Acceptance payable 应付承兑汇票Acceptance receivable 应收承兑汇票Acceptance register 承兑汇票登记薄Acceptance sampling 验收抽样Acceptance supra protest 承兑拒付汇票Accepted bill 已承兑汇票Accepting house 汇票承兑银行Acceptor 承兑人，验收人Acceptor supra protect 代替承兑人Accept-reject decision 采纳或不采纳决策Access code 联网密码Accession 财产增值Accessory contract 附属合同Access privileges 入库权，入网权Access time 存取时间、连通时间Accidental cost 偶然成本，偶生成本Accidental loss 意外损失Accident insurance 事故保险Accommodation 融通Accommodation acceptance 融通承兑Accommodation bill 融通汇票Accommodation charge 融通欠帐Accommodation endorsement 融通背书Accommodation paper 融通票据Accommodation purchase 融通进货Accommodator 融通汇票背书人Accord and satisfaction 和解和清偿Account 帐户Accounts 帐薄、报表，帐单，记帐Accountability 会计责任Accountable officer 会计官员，出纳官员Account analysis帐户分析Accountancy 会计Account bodies 会计团体Accountancy profession 会计职业，会计专业Accountant 会计师Assistant accountant 助理会计师Accountant general 总会计师、总会计Account in charge 主管会计师Accountant’s compilation report 会计师得编辑报告Accountant’s database 会计师数据库Accountant’s department 会计处，会计部门Accountant’s fees 会计师公费Accountant’s firm 会计事务所Accountant for the public interest 公众利益会计师，无偿服务会计师Accountant’s legal liability 会计师法律责任Accountant’s lien 会计师留置权Accountant’s opinion 会计师意见书Accountant’s report会计师报告Accountant’s responsibility 会计师职责Accountants world 会计师世界网站Account balance 帐户余额Account bill 帐单Account books 会计帐薄Account classification 帐户分类表Account clerk 帐务员Account code 账号代码Account current 往来帐户，往来帐单Account day 结算日Account form 帐户式Accounting 会计，会计学Accounting and tax database 会计和税务数据库Accounting associations 会计协会Accounting assumption 会计假定，会计假设Accounting bases 会计基础Accounting basis 会计基本方法Accounting changes 会计变更Accounting clusters 会计制度群体，会计群体会计师职业网站Accounting computer 会计电子计算机Accounting concepts 会计概念Accounting consultation 会计咨询Accounting consultant 会计咨询师Accounting control 会计控制Accounting convention 会计常规，会计惯例Accounting corporation 会计公司Accounting cost 会计成本，记帐成本Accounting criteria 会计标准Accounting cushion 会计收益低估Accounting cycle 会计循环Accounting data 会计数据Accounting database 会计数据库Accounting data processing 会计数据处理Accounting department 会计部门Accounting dictionary 会计词典Accounting directives 会计指令Accounting disclosure 会计数据公开，会计披露Accounting doctrine 会计信条Accounting document 会计凭证Accounting Education Web 会计教育互联网Accounting elements 会计要素Accounting encyclopedias 会计百科全书Accounting entity会计主体，会计个体Accounting entity postulate 会计主体假设，会计个体假设Accounting entity theory 会计个体论Accounting entry 会计分录Accounting equation 会计等式Accounting errors 会计差错Accounting estimate 会计估计Accounting ethics 会计道德Accounting event 会计事项Accounting evidence 会计凭证，会计证据Accounting files 会计档案Accounting firm 会计师事务所Accounting firm development 会计师事务所发展中心Accounting firm merger 会计师事务所兼并Accounting fraud 会计欺诈Accounting function 会计职能Accounting hall of fame 会计名人堂Accounting harmonization 会计协调Accounting history 会计史Accounting identity会计恒等Accounting income 会计收益，帐面收益Accounting information 会计资料，会计信息Accounting information system 会计信息系统Accounting internationalization 会计国际化Accounting journals 会计期刊Accounting legislation 会计立法，会计法规Accounting manual 会计手册Accounting measurement 会计计量Accounting methods 会计方法Accounting model 会计模式Accounting net 会计互联网Accounting objective 会计目标Accounting on line 在线会计，联网会计Accounting partner 会计伙伴Accounting period 会计期Accounting period postulate 会计假设Accounting plan 会计方案Accounting policies 会计政策Accounting postulate 会计假设Accounting practice 会计实物，会计惯例Accounting price 会计价格，记帐价格Accounting principle 会计原则Accounting procedures 会计程序Accounting process 会计过程Accounting profession 会计职业，会计专业Accounting profession organization 会计专业机构Accounting profit 会计利润Accounting ratio 会计比率Accounting records会计记录，会计薄记Accounting reform 会计改革Accounting regulation 会计规章，会计条例Accounting report 会计报告Accounting research network 会计研究网Accounting rules 会计规则Accounting scandal 会计丑闻Accounting service 会计服务Accounting software 会计软件Accounting software package 会计软件组合程序Accounting software shop 会计软件商店Accounting standardization 会计标准化Accounting standard 会计标准，会计准则Accounting system 会计制度Accounting technique 会计技术Accounting technology 电子会计技术Accounting technologist 电子会计技术师Accounting terminology 会计名词Accounting textbook publisher 会计教材出版商Accounting theory 会计理论Accounting thought 会计思想Accounting transaction 会计业务，会计帐务Accounting unit 会计单位Accounting valuation 会计计价Accounting year 会计年度Account in transit 未达帐项Account note 帐单Account number 帐户编号，账号Accounts 会计帐薄，会计报表Account sales 承销清单，承销报告单Accounts payable 应付帐款Accounts payable payment period应付帐款付款期Accounts payable subsidiary ledger 应付帐款辅助分类帐Accounts receivable 应收帐款Accounts receivable aging schedule 应收帐款帐龄分析表Accounts receivable assigned 已转让应收帐款Accounts receivable collection period 应收帐款收帐期Accounts receivable cost 应收帐款成本Accounts receivable discounted 已贴现的应收帐款Accounts receivable financing 应收帐款筹资，应收帐款融资Accounts receivable management 应收帐款管理Accounts receivable subsidiary ledger 应收帐款的辅助分类帐Accounts receivable turnover 应收帐款周转率，应收帐款周转次数Account stated 已承认的帐项Account title 帐户名称Accredit 开出信用证Accredited business valuation 授权企业估价专业人Accredited valuation analyst 授权估价分析师Accreditee 信用证收益人Accrediter 信用证申请人Accretion 增殖Accrual 应计Accrual basis accounting 应计制会计，权责发生制会计Accrual concept 应计概念Accrual date 应收应付日期Accrued account 应计帐户Accrued expense 应计费用Accrued income 应计收益Accrued interest 应计利息Accrued items 应计项目Accrued payable 应计应付款项Accrued receivable 应计应收项目Accrued rent 应计租金Accrued revenue 应计收入Accrued wages 应计工资Accumulated amortization 累计摊销，无形资产的冲销帐户Accumulated deficit(loss) 累进亏损Accumulated depletion 累计折耗Accumulated depreciation 累计折旧Accumulated dividend 累计股利Accumulated earnings 累计盈余，累计收益Accumulated earning tax 累计盈余税，累计收益税Accumulated fund 累计基金Accumulated income 累计收益Accumulated profit 累计利润Accumulation account 累计帐户Accumulation 累积，累计Accumulation factor 累计系数Accumulation shares 累计股份Accumulation trust 累计信托基金Accumulative dividends 累计股利Accumulative sinking fund 累计偿债基金Accurate presentation 正确反映，准确反映Acid test 酸性试验，资产流动性测试Acid test ratio 酸性试验比率Acknowledgement 收货回单，接受订货，承认债务通知Acknowledgement of debt 承认债务，确认债务Acknowledgement of order 承认订单，接受订单Acknowledgement of receipt 收款回执Acquired company 被盘购公司，被兼并公司Acquired surplus 盘购盈余Acquiring company 盘购公司，兼并公司Acquisition 购置，盘购Acquisition accounting of combination 企业合并的盘购会计Acquisition cost 购置成本Acquisition decision 购置决策Acquisition excess盘购超支Acquisition price 购置价格Acquisition surplus 盘购盈余Acquittance 债务清偿，清偿收据Across-the-board 全面调整，全盘调整Across-the-board price change全面调整商品价格Across-the-board tariff change 全面调整关税税率Across-the-board wage increase 全面调整工资Across the counter正常交易Act 法案Acting 代理Action 起诉，诉讼Active account 活动帐户Active assets 活动资产Active capital 活动资金Active market 活跃的市场Active partner 参与经营合伙人Active securities 交易活跃的证券Active trust 有经营权的信托Active trustee 有经营权的信托人Activity 经营活动、生产经营活动Activity account 生产经营活动帐户Activity accounting 生产经营活动会计Activity-based budget 生产经营活动预算Activity-based costing 作业成本法Activity cost 作业成本Activity ratio 经营活动比率、周转率Act of bankruptcy 破产法Act of company 公司法Act of god 天灾，不可抗力Act of law 法律行为Actual capital 实际资本Actual cost 实际成本Actual loss 实际损失，实际亏损Actual normal cost 实际正常成本Actual price 实际价格Actual return 实际收益actual 现货actual market 现货市场actual value 实际价值actual wage 实际工资actuarial 精算actuarial basis of accounting 会计的精算基准actuarial cost method 精算成本法actuarial return 精算收益率actuary 精算师adaptive capacity 适应性能力adaptive management 适应性管理added hours 加班工时added value 增值，增值额added value statement 增值表added value tax 增值税adding or dropping product line 增加或撤销产品生产线addition 增置，扩建additional assessment 增补税额additional budget 追加预算additional cost 追加成本additional depreciation 追加折旧，补提折旧additional duty 附加关税additional expense 追加费用additional income tax附加所得税additional paid-in capital 追加股本，追加实缴股本additional premium 追加保险费additional profit tax 超额利润税additional risk 附加险additional voluntary contribution 职工自愿附加分担退休金additivity 可加性address 网址adequate disclosure 充分披露adequate protection 充分保护adjudication order 判决令，判决破产令adjunct account 附加帐户adjustable peg 可调整固定汇率，可调整联系汇率adjustable-rate bond 可调整利率债券adjustable-rate mortgage 可调整利率抵押adjustable-rate preferred stock 可调整股利率优先股adjusted acquisition cost 调整后购置成本adjusted bank balance 调整后银行存款余额adjusted gross income 调整后收益总额，调整后所得总额adjusted historical cost 调整后历史成本adjusted income 调整后收益adjusted trial balance 调整后试算平衡表adjusting entry 调整分录adjusting events 调整会计事项adjustment 调整adjustment account 调整帐户adjustment bond 调整债券administered price管制价格administration 行政管理机构，行政管理人员administration order 行政管理命令administrative accounting 行政管理会计administrative audit 行政管理审计、administrative budget 行政管理预算administrative control 行政管理控制administrative expense 行政管理费用administrative regulation 行政管理规章administrative receiver 破产企业财产行政接管人administrator 财产管理人，财产接管人，遗产管理人admissible asset 承保资产admission 准许入伙，准许入股，准许股票上市admission of partner合伙人入伙admitted asset 受保资产，承保资产ad valorem 从价征收ad valorem freight 从价运费ad valorem tariff 从价关税ad valorem tax 从价税advance 预付款，垫付款，贷款advance appropriation 预拨经费advance bill 预付汇票，预开发货票advance corporation tax 预交公司税advanced financial accounting 高级财务会计学advanced management accounting高级管理会计学advanced financial management 高级财务管理学advanced funding 预拨资金，预付经费advanced refunding 预先兑换证券advances form customers 预收客户款advances to affiliate 子公司借款advances to employees 职工预支款advances to partner 合伙人预支款advances to suppliers 预付货款adventure 投机经营，短期经营adverse opinion 反面意见，否定意见adverse report 不利报告，否定报告adverse variance 不利差异，逆差advertise 广告advertising budget 广告费预算advertising expense 广告费advertising to sales ratio 广告费对销售额比率advice 通知单，建议，咨询advice note 发货通知单advice of fate 支票能否兑现通知书advising bank 通知银行advisory fee 咨询费advisory funds 咨询资金，委托投资基金advisory services 咨询服务AFA membership 美国财务协会会员资格affiliated company 联营公司affiliation 联营AFP membership 财务专业人员协会会员资格AFP periodicals 财务专业人员协会定期刊物after-acquired property clause 以后获得财产条款after charge 附加费用after closing trial balance 结帐后试算表after cost 售后成本，售后服务成本after date 开票后兑付after market 销售后市场after-separation cost 分离后成本after sight 见票后兑付after tax income 税后收益after-tax rate of return 税后收益率AGA Code of Ethics 政府会计师协会职业道德准则AGA Membership 政府会计师协会会员资格AGA Publication 政府会计师协会出版物against actuals 期货兑换现货against all risk 承保全险age 寿命，帐龄，资产使用年限age allowance 年龄减免agency 代理，代理事务所，政府机构agency accounting 代理会计agency commission 代理佣金，代理手续费agency cost 代理成本agency fund 代管基金agency relation 代理关系agency services 代理服务agency theory 代理理论agency transaction 代理交易，代理业务agenda 备忘录，议事日程agent 代理人，代理商agent bank 代理银行aggregate amount 总额，总金额aggregate balance sheet 合并资产负债表aggregate depreciation 折旧总额aggregate income statement 合并损益表aggregate index 综合指数aggregate weighted index 综合加权指数aggressive collection 积极收款措施aggressive investment 进取性投资aggressive portfolio 进取性投资aging of account 帐龄分析aggressive project 进取性投资项目aggressive working capital policy 进取性流动资金政策aging of accounts receivable 应收帐款帐龄分析aging schedule 帐龄分类表agio 贴水，折价agiotage 汇兑业务，兑换买卖agreed bid 友好盘购出价agreed payment 议定付款agreed price 议定价格agreement 协定，协议agreement tariff 协定关税税制agricultural bank 农业银行agricultural credit corporation ltd. 农业信贷有限公司agriculture levies 农产品税agricultural subsidies 农业补助金agriculture paper 农业票据agriculture parity price 农产品的平准价格alien corporation 外国公司alienee 受让人alimony payment 赡养费all financial resources concept 全部财力概念all capital earning rate 资本总额收益率allied company 联营公司all-inclusive income concept 总括收益概念all-inclusive income statement 总括性损益表allocable cost 可分配的成本allocation 分摊，分配allocation base 分配基准allocation of cost 成本分配，成本分摊allotment 配售，拨付,配售数，拨付数allotment account 配售帐户，配股帐户allotment ledger 拨款分类帐allotment letter 股份配售通知书，配股通知书allotment money 配股应交款项allottee 配股认购人allowable deduction 准予扣减数allowable depreciation 准予记列折旧额allowable expense 准予列支的费用allowable loss 准予列支的损失allowance 备抵，折让，减免，津贴allowance for bad debts 坏帐备抵allowance for depreciation 折旧备抵allowance for income tax 所得税减免allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表all-risk insurance 全险，综合险all round price 全面价格alpha coefficient 阿尔法风险系数，第一种证券投资风险系数alphanumeric code 字母数字代码alpha risk 阿尔法风险alpha stocks 阿尔法股票alteration 改造，改建altered bill 涂改票据altered check 涂改支票alternative accounting methods 可选择性会计方法alternative accounting rules 可选择性会计规则alternative cost 变换成本，可替换成本alternative investment market 可替代投资市场alternative investment project 可替换投资项目alternative minimum tax 替代最低税额amalgamated financial statement 合并财务报表，合并会计报表amalgamation 合并amalgamator 企业合并专业人员amendment 修正，修订，修订条款American bankruptcy institute 美国破产学会American option 美国期权American selling price 美国销售价格American standard code for information interchange 美国信息交换标准代码American stock exchange美国股票交易所American stock indices 美国股票指数American taxation association 美国税收会计学会amicable allowance 友好让价amicable settlement友好索赔清算amortization 摊销，摊还amortization method 分期摊销法，分期偿还法amortization of goodwill 商誉摊销amortization of patent 专利摊销amortization schedule 摊销表，摊还表amortized cost 摊余成本amortized mortgage 分期摊还抵押amortized value 摊余价值amount 金额，合计金额amount assessed 估定金额amount differ 金额不符amount due 到期金额amount insured 保险金额analysis 分析analysis of capital change 资本变动分析analysis of cash flow 现金流量分析analysis of financial statement 财务报表分析，会计报表分析analysis of liquidity 流动性分析analysis of profitability 获利能力分析analysis of time series 时间序列分析analysis of uncertainty 不确定性分析analysis of variance 分析表，帐户分析表analysis schedule 分析表，帐户分析表analyst 分析师analytical audit 分析性审计analytical column 分析栏analytical evidence 分析性证据analytical review 分析性检查analytical statement 分析性报表analytical test 分析性抽查ancillary buildings 辅助建筑ancillary letter of credit 从属信用证ancillary materials 辅助材料Anglo-American accounting 英美会计announcement of sale 迫售公告annual accounts 年度报表annual appropriation 年度拨款annual audit 年度审计annual balance 年度余额，年终节余annual budget 年度预算annual cash flow 年度现金流量annual charge 年度费用annual closing 年度结帐annual financial statement 年度财务报表，年度会计报表annual general meeting 年度股东大会annual income 年度收益，年度所得额annualize 按年度折算annualized net present value 折算年度净现值annual percentage rate 年度百分率annual report 年度报告annual return 年度纳税申报表annual value 年值annuitant 年金收领人annuity 年金，退休金annuity bond 年金公债annuity cash-flow pattern 年金形态现金流量annuity certain 固定年金annuity contract 年金合同annuity cost 年金成本annuity due 期初年金annuity fund 年金基金annuity in advance 预付年金annuity in arrears 持付年金annuity method of depreciation 年金折旧法annuity period 年金期annuity system 年金制annulation 宣告失效antecedent auditor 前任审计师antecedent negotiation 事先协商antecedents 经历antedate 填早日期anti-accounting fraud 反会计欺诈anticipated cost 预计成本，预列成本anticipated price 预计价格anticipated profit 预计利润，预列利润anticipation 预计，预列anticipatory breach 预期违约anti-dilution clause 预防稀释条款anti-dumping tariff 反倾销关税税则anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心anti-fraud profession 反欺诈职业anti-fraud program 反欺诈计划anti-inflation policy 反通货膨胀功策anti-money laundering rule 反洗黑钱规章anti-pollution investment 消除污染投资anti-profiteering 反暴利税anti-recession policy 反经济衰退政策anti-tax avoidance 反避税anti-virus 抗病毒软件anti-trust laws 反拖拉斯立法applicant 申请人application 申请，申请书application and allotment account 认购和配股帐户application for bank account 开立银行帐户申请书application for letter of credit 信用证申请书application for registration 注册申请书application for shares 认股申请书application software 应用软件applied cost 已分配成本applied overhead 已分配间接费用applied research 应用研究appointed officer 指定官员apportionment 分配、分摊、拨款apportionment method 分摊法appraisal 估价，估价报告appraisal capital 评估成本appraisal report 评估报告appraisal surplus 估价盈余appraisal value 估定价格appraiser 估价员，估价师appraiser association of America 美国估价师协会appreciation 升值appreciation of assets 资产升值appreciation surplus 增值盈余appropriated retained earnings 已指定用途留存收益，已分配留存收益appropriated retained income 已指定留存收益，已分配留存收益appropriation 拨款，收益分配appropriation account 拨款帐户，留存收益分配帐户appropriation budget 拨款预算appropriation ledger 经费分类帐appropriation system 拨款制度approval 核定，审批approval for project 投资项目的审批approved account 核定帐户approved bond 核定债券approved list 核准证券清单approved society 核定互助会，注册互助会approximation 约计数，近似值a priori theories of accounting 先验性会计理论arbitrage 套汇，套利arbitrage of exchange 套汇arbitrager 套汇商，套利商arbitrage rate 套汇汇率arbitrage transaction 套汇业务，套利业务arbitration 仲裁arbitration clause 仲裁条款arbitrator 仲裁人arithmetic operation 算术运算arm-in-arm transaction 臂挽臂交易，私人关系交易arm’s-length price正常价格，公正价格arm’s length transaction 一臂之隔交易，正常交易arrangement 偿债协议，清算安排,项目排列arrangement of balance sheet 资产负债表的项目排列array 阵列，数组arrears 拖欠，拖欠款项arrestment 财产扣押ARR method 会计收益率法Arthur Anderson 安达信会计师事务所article 文件条文，合同条款articles of incorporation 公司章程article of partnership 合伙契约articulate 环接articulated accounts 环接报表articulated concept 环接概念articulated financial statement 环接会计报表artificial intelligence 人工智能artificial person 法人ASB Standards 会计准则委员会财务报告准则ASB Statement of principles 会计准则委员会会计原则公报ASB Statements 审计准则委员会公报ASC Standards 会计准则委员会会计准则ASCII file 美国信息交换标准代码文件Asian development bank 亚洲开发银行Asian dollar 亚洲美元Asian dollar bonds 亚洲美元债券Asian dollar marker 亚洲美元市场Asian option 亚洲式期权asking price 卖方报价，索价as per advice 按照通知as per contra 与反方帐户相符assented bond 同意调换的债券assented stock 同意调换的股票assessable capital stock 应增缴股本assessable income 应税收益，应税所得assessed tax 估定税额，查定税额assessed value 估定价值assessment 估定，查定，特别税捐，特别摊派税款assessment fund 特别税捐基金assessment ratio 估定比率assessment roll 特别税捐清册assessor 财产评估师asset 资产asset account 资产帐户asset and liability statement 资产负债表asset betterment addition 资产改建和扩建asset classification 资产分类asset cover 资产担保，资产保障比asset deficiency 资产不足asset depreciation period 固定资产折旧年限asset depreciation range 固定资产折旧年限幅度asset disposal account 资产处置帐户asset impairment 资产减损asset income 资产收益asset-liability view 资产－负债观念asset measurement 资产计量asset quality 资产质量asset retirement 资产退役，资产报废asset revaluation 资产重估价assets-liabilities ratio 资产负债比率assets register 资产登记薄asset stock 资产股份asset stripping 资产剥离，资产拆卖asset atructure 资产结构asset turnover 资产周转率asset utilization ratio 资产利用率asset valuation 资产计价asset value 资产价值asset value per share 每股资产价值assignability 可转让性assignable instrument 可转让票据assigned account 已转让帐户，已抵债帐户assignee 受让人assignment 转让，过户，转让契约assignment of accounts receivable 应收帐款转让assignment of debt 债权转让assignment of lease 租赁转让assignment of life policy 人寿保险单转让assignment of marine policy 海运保险单转让assignment of wage 工资转让assignor 转让人，让与人assimilation 吸收，消化assistance and subsidy 援助和补助金assistant accountant 助理会计师assistant auditor 助理审计师assistant controller 主计长助理associate 联营的，合伙人，联系会员，非正式会员associated banks 联系银行associated company 联属公司，附属公司associate member 联系会员，非正式会员Associate of the association of tax technicians 税务技术人员协会联系会员Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员associate of the institute of cost and management accountants 成本管理会计师协会联系员association 协会association dues 会费association for information systems 信息系统学会associationism 协会主义association of accounting firms 会计师事务所协会association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会associative responsibility 连带责任assumed bonds 承担债务，承付债券assumed interest 假定利息，设定利息assumed liability 承担债务，承付债务assumption 承担，假定，假设assurance 保险，保证，信息安全保证assurance company 保险公司assurance services 信息安全服务Assurance Services Executive Committee 信息安全执行委员会assured 被保险人assurer 保险商，承兑商at cost 按成本at discount 按折价，按低于票面价值at maturity 到期at par 按票面额，平价at premium 按溢价，按高于票面价值at risk 有风险，存在风险at short notice 按短期通知偿付at sight 见票兑付attached account 被查封帐户attachment 扣押，查封attainable cost 可达到的成本attest 查证，验证attestation 验证，验证书attest function 查证职能，验证职能attestation standard c查证准则，验证准则at the lower of cost or market 成本与市价熟低attorney 被委托人，代理人，律师Attorney 注册公共会计师，律师attorney’s fee 律师费attorney’s letter 致律师信函attributable cost 可归属成本attributable income 可归属收益attribute 属性attributes sampling 属性抽样auction 拍卖auctioneer’s commission 拍卖商佣金auction house 拍卖行auction market 拍卖市场auction market preferred stock 优先股拍卖市场audit 审核，审计Audit Agenda 审计备忘录auditability ，可审核性Audit/Assurance Conference 审计和信息安全会议audit client 审计客户audit committee 审计委员会audit committee matching system 审计委员会成员评选制度audit completion checklist 审计全部核对清单audit conclusion 审计结论audit contract 审计合同audit coverage 审计范围audit cycle 审计循环audit department 审计部门audited financial statement 审计财务报表，审定会计报表audited voucher 已审核凭单audit engagement 审计聘函，审计聘约audit evidence 审计凭证，审计证据audit exemption 免除审计audit exemption report 免除审计报告audit expense 审计费用audit failure 审计失败，审计失误audit fee 审计费用audit files 审计档案audit findings 审计后果audit firm 审计事务所audit industry 审计产业auditing 审计，审计学auditing around the computer 绕过电子计算机的审计auditing by rotation 轮流审计auditing concepts 审计概念auditing evidence 审计证据auditing independence 审计独立性auditing method 审计方法auditing objective 审计目标auditing postulates 审计假设auditing pratice 审计实物，审计惯例auditing principle 审计原则auditing process 审计过程auditing profession 审计职业auditing standard 审计标准，审计准则auditing system 审计制度auditing theory 审计理论auditing through the computer 通过计算机的审计audit journal 审计期刊audit law 审计法audit net 审计互联网Audit Net Virtual Library 审计互联网联网图书馆audit objective 审计目标auditor 审计员，审计师auditor-client relations 审计师与客户的关系auditor general 总审计师，总审计auditor-in-charge 主管审计师auditor’s civil liability 审计师民事责任auditor’s criminal liability 审计师刑事责任auditor report 审计师报告auditor’s rotation 审计师轮换audit partner rotation 审计合伙人轮换audit period 审计期audit plan 审计规划audit procedure 审计程序audit program 审计计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样法audit scope 审计范围audit service 审计服务audit software 审计软件audit software package 审计软件组合程序audit standard 审计准则audit team 审计工作组audit techniques 审计技术audit test 审计抽查audit ticks 审计符号audit trail 审计脉络，审计线索audit working papers 审计工作底稿audit year 审计年度austerity 节俭，紧缩austerity budget 紧缩预算Australian Stock Exchange 澳大利亚股票交易所authority to pay 付款委托书authority to purchase 委托购买证书authorization 授权，委托，核定，批准authorized appropriation 法定拨款authorized auditor 法定审计师，委任审计师authorized capital 核定资本，法定资本authorized capital stock 核定股本，法定股本authorized depository法定保管人，委托保管人authorized investment 授权代办投资，委托代办投资authorized minimum capital stock 核定最小股本，法定最小股本autocorrelation 自相关Automated Bond System 债券自动交易系统automated clearing house 票据自动清算所automated screen trading 屏幕自动交易automated teller machine 自动提款机automatic adjustment 自动调整automatic audit 自动审计automatic check 自动审核，自动稽核automatic data processing 自动数据处理automatic dividend reinvestment 股利自动再投资automatic stabilizer 自动稳定因素automatic transfer 自动转帐automatic transfer system 自动转帐系统autonomous tariff 自动关税税则autonomous tax 自主税收autonomous variable 独立变量，自变量auxiliary account 辅助帐户auxiliary coin 辅币auxiliary department 辅助部门auxiliary enterprise 附属企业auxiliary ledger 辅助分类帐auxiliary material 辅助材料auxiliary memory 辅助存储器auxiliary production expense 辅助生产费用available assets 可动用资产available balance 可动用余额available cash 可动用资金available income 可动用收益available inventory 可动用存货available surplus 可动用盈余average 平均数，海损average age of inventory 库存存货平均天数average balance 平均余额average collection period 应收帐款平均收款期average cost 平均成本average-cost flow assumption 平均成本流转假定average costing 平均成本计算法average-cost method 平均成本法]]average cost of capital 平均资本成本average deprecation rate 平均折旧率average deviation 平均差average fixed cost 平均固定成本average income 平均收入，平均所得average inventory 平均存货，平均库存average life 平均使用年限，平均寿命average method of depreciation平均折旧法，直线折旧法average payment period 应付帐款平均付款期average rate of return 平均收益率average stock 平均存货average tax rate 平均税率average variable cost平均变动成本]]averaging 平均计算，股票投机averaging down 降低持有股票平均价格averaging up 提高持有股票平均价格avoidable cost 可避免成本avoidance of double taxation 避免双重课税avoidance of taxation 避税award 裁决，决标average collection period平均收款期average payment period平均付款期activity ratio经营活动比率average collection period of receivables应收帐款平均收帐周期。

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A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待复核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其它货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存折bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印度尼西亚商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印度尼西亚国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行。