商务英语高级词汇——会计

会计 - 高级accrued income (noun phrase) = 应计收入revenue which is owed but has not yet been receivedMy company is having a problem converting our accrued income into actual cash.⇒未提供注释。

after-tax basis (noun phrase) = 税后基础a view of a sum of money that reflects the effects of taxationOn an after-tax basis, tax-free municipal bonds are often more profitable than regular bonds.⇒未提供注释。

allowance for bad debts (noun phrase) = 备抵坏帐a contra account that shows the estimated amount of losses from uncollectible accounts Allowances for bad debts are deducted from accounts receivable.⇒未提供注释。

amortization (noun) = 分期偿还a method of dividing a sum of money into time periods for the purposes of payment or writing off assetsWith the amortization schedule for my house mortgage, I pay some interest and some of the principal each month.⇒未提供注释。

arm's-length transaction (noun phrase) = 正常交易a business deal between two unrelated parties who are looking after their own interests Reporting financial information from an arm's-length transaction is straightforward because the parties don't have a personal relationship separate from the business deal.⇒未提供注释。

audit report (noun phrase) = 审计报表a document written by an independent certified public accountant that states whether a company's financial statements accurately represent the company's financial information The audit report identified one small error in our annual report, but everything else was accurate.⇒未提供注释。

bank reconciliation (noun phrase) = 银行核对the process of comparing a company's cash balance with the amount reported by the bank If there is a discrepancy between a company's figures and a bank's figures during bank reconciliation, the company's accountants must find an explanation.⇒未提供注释。

book value (noun phrase) = 帐面价值the amount of value assigned to an asset in a company's financial books, usually the original purchase price minus depreciation;in auto insurance, the likely selling price of a carOur company car cost $35,000 two years ago, but its book value is now only $20,000. ⇒未提供注释。

budgetary variance (noun phrase) = 预算差异the difference between the estimated cost of something and the actual amount spent Our CFO was really unhappy because our budgetary variance has been so high. She wants our future estimates to be more accurate.⇒未提供注释。

capital asset (noun phrase) = 资本资产any property that can be used to create more propertyThe forest we own is an important capital asset because we get lumber from it.⇒未提供注释。

capital budgeting (noun phrase) = 资本预算编制long-term planning that a company does for investing in assets needed to operate the companyIn our capital budgeting meetings this year, the management team couldn't agree on our long-term equipment and facilities needs.⇒未提供注释。

capital gain (noun phrase) = 资本收益a profit in the sale of propertyWhen my mother sold her house, she had a capital gain of $100,000.⇒未提供注释。

capital loss (noun phrase) = 资本损失the sale of an asset at a lower price than for its purchaseThe company took a big capital loss when it sold its factory at a very low price.⇒未提供注释。

cash flow (noun phrase) = 现金流动量the amount of money that a business takes in and spends during a certain period of time To make sure we have a positive cash flow this quarter, we have to spend less than we make.⇒未提供注释。

certified public accountant (noun phrase) = 注册会计师CPA; a title granted by a U.S. state to a person who has passed the Uniform Certified Public Accountant Examination and meets other state requirements for the public practice of accountancyMy sister is a certified public accountant at a large accounting firm.⇒未提供注释。

compound journal entry (noun phrase) = 复合日记帐分录the recording in the company's journal of a transaction that includes more than one credit and one debitBecause our customer paid for 50% of the supplies this week and will pay the rest next week, we had to make a compound journal entry.⇒未提供注释。

consolidated balance sheet (noun phrase) = 综合资产负债表a report that combines financial information for a parent company and all of its subsidiariesOur consolidated balance sheet is extremely complicated because we have three large subsidiaries.⇒未提供注释。

contra account (noun phrase) = 抵销帐户an account that offsets another accountSales discounts is a contra account that is deducted from sales revenue on income statements.⇒未提供注释。

controllable cost (noun phrase) = 可控成本an expense that can be reduced or increased by a management decisionThe managers at my company are working to reduce our controllable costs, so employees had to start paying for their own dental insurance.⇒未提供注释。