卓顶精文-财务英语词典-财务术语中英文对照.doc
财务用语中英文对照
财务用语中英文对照以下是一些常见的财务用语中英文对照：1. 资产 Asset2. 负债 Liability3. 所有者权益 Owner's Equity4. 收入 Revenue5. 费用 Expense6. 利润 Profit7. 资本资本公积 Capital Surplus8. 实收资本 Paid-in Capital9. 盈余公积 Surplus Reserve10. 本年利润 Profit for the Year11. 利润分配 Profit Distribution12. 应付账款 Accounts Payable13. 应收账款 Accounts Receivable14. 存货 Inventory15. 固定资产 Fixed Asset16. 无形资产 Intangible Asset17. 流动资产 Current Asset18. 流动负债 Current Liability19. 长期负债 Long-term Liability20. 所有者权益合计 Total Owner's Equity21. 主营业务收入 Main Business Revenue22. 其他业务收入 Other Business Revenue23. 投资收益 Investment Income24. 营业外收入 Non-operating Income25. 营业成本 Operating Cost26. 营业税金及附加 Tax and Additional Expense27. 期间费用 Periodic Expense28. 管理费用 Administrative Expense29. 销售费用 Sales Expense30. 财务费用 Financial Expense31. 所得税费用 Income Tax Expense32. 其他业务支出 Other Business Expense33. 营业外支出 Non-operating Expense34. 利润总额 Total Profit35. 净利润 Net Profit36. 未分配利润 Undistributed Profit37. 外币报表折算差额 Translation Adjustment of Foreign Currency Statements38. 关联方交易 Related Party Transaction39. 非货币性交易 Non-monetary Transaction40. 或有事项 Contingencies41. 债务重组 Debt Restructuring42. 会计政策变更 Accounting Policy Change43. 会计估计变更 Accounting Estimate Change44. 前期差错更正 Correction of Prior Period Errors。
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。
财务管理术语中英文对照
财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
财务术语中英文对照大全
财务术语中英文对照大全，财务人必备！目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings 股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNPdeflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。
财务名词中英文
財務專有名詞中英文對照AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上工程absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税工程ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑单据③验收acceptance bill 承兑单据acceptance register 承兑单据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通单据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单元Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师陈述accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计底子方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计表露,会计表露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原那么Accounting Principle Board 会计原那么委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规那么Accounting Series Release 会计公告文件accounting service 会计效劳accounting software 会计软件accounting standard 会计尺度,会计准那么accounting standardization 会计尺度化Accounting Standards Board 会计准那么委员会(英) Accounting Standards Committee 会计准那么委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单元accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销陈述单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄阐发表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款办理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差别act of bankruptcy 破产法act of company 公司法act of God 天灾,不成抗力actual capital 实际成本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴成本additional tax 附加税adequate disclosure 充实披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政办理会计administrative budget 行政办理预算administrative expense 行政办理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 背面定见,否认定见adverse variance 不利差别,逆差advisory services 咨询效劳affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 当局会计师联合会age 寿命,账龄,资产使用年限age allowance 春秋减免age analysis 账龄阐发agency 代办署理,代办署理关系agency commission 代办署理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代办署理商,代办署理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄阐发aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 成本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配尺度allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财政报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 阐发analyst 阐发师analytical review 阐发性查抄annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度陈述annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原那么委员会APB Opinion 会计原那么委员会定见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估成本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差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ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财富扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,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articles of partnership 合伙契约articulate 环接articulated concept 环接不雅念artificial intelligence 人工智能ASB 审计准那么委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估订价值assessment ①估定,查定②出格税捐,出格摊派税捐asset 资产asset cover 资产担保,资产包管asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债不雅念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产布局asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,从属公司Association of Government Accounting 当局会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财政报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计尺度,审计准那么Auditing Standards Board 审计准那么委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师定见书auditor,s report 审计师陈述,查账陈述audit program 审计工作方案audit report 审计陈述audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作草稿authorized capital stock 核定股本,法定股本automated clearing house 自动单据交换所automated teller machine 自动取款机automatic transfer service 自动转账效劳available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可防止成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书单据back-end load 后期承担backer ①单据担保人②财政撑持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际出入差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表阐发balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产鼎新法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价发卖barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 根底利率base stock 根底存量BASIC 根底语言basic earnings per share 每股根底收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处置,分批数据处置B/D 过次页B/E 汇票BE analysis 损益分界阐发,保本阐发bear ①承担,承担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,承担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 别离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 根底语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下工程beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本阐发benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标包管金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,单据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付单据bills receivable 应收单据B/L 提货单black market 暗盘black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括典质blanket order 总括订货单blanket price 总括价格blind entry 掉实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②包管书,包管金③忠诚包管bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 畅通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财政成果B/R 应收单据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界阐发,损益平衡阐发break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算办理budget variance 预算差别buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营掉败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细那么by-product 副产物CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购置期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可打消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①出产能力②偿债能力capacity cost 出产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 成本金,成本capital account 成本账户capital addition 成本增置capital allowance 成本减免capital and liabilities ratio 成本负债比率capital appreciation 成本升值capital asset 成本性资产capital asset pricing model 成本性资产计价模型capital authorized 额定成本,法定成本capital budget 成本预算capital cost 成本成本capital deficit 成本亏绌capital expenditure 成本支出capital gain 成本利得,成本收益capital impairment 成本减损capital intensive 成本密集capital investment 成本投资capital investment appraisal 成本投资评价capitalization 成本化capitalization of earnings 收益成本化capitalization of interest 利息成本化capitalized value 成本化价值capital lease 成本租赁capital leverage 成本杠杆作用capital loss 成本损掉capital maintenance concept 成本保持概念,成本维护概念capital market 成本市场capital market line 成本市场贝塔风险线capital outlay 成本支出capital-output ratio 成本产值比率capital paid-in 实缴股本,投入股本capital rationing 成本分配capital reorganization 成本改组capital reserve 成本公积金capital return 成本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,畅通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本布局capital structure decision 成本布局决策capital surplus 成本盈余capital turnover 成本周转率capital verification 成本验证,验资CAPM 成本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②典质品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准那么委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界阐发cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对成本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金发卖cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益阐发CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处置师certified financial planners 注册财政方案师certified financial statement 已审核财政报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册办理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 持续清算chairman of the board of director 董事长chairman,s report 董事长陈述change fund 找零备用金changing prices accounting 物价变更会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财富(或遗产)出入报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财政阐发师charted financial consultant 特许财政咨询师,特许财政参谋chartist 图表阐发专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产典质check ①支票②查抄,查对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财政总裁,财政总经理CHIPS 单据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动成本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②单据交换,清算③清仓clearance agent 报关结算代办署理商clearance sale 清仓减价发卖clearing ①单据交换②结算clearing account ①暂记账户,过渡账户②单据交换往来账户clearing house 单据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 处事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 奉献毛利,奉献毛益CMA 注册办理会计师CML 成本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守那么Code of Professional Ethics 职业道德守那么coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 典质品,担保品collateral bond 典质品担保债券,动产担保债券collateral loan 典质品担保贷款collectibles 保藏物collection agency 收账代办署理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财政报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安抚信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业单据②畅通单据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财政company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财政报表,比较会计报表compensating balance 抵偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报答②抵偿,抵偿compensatory stock option 抵偿性购股权competitive bidding 竞争性投标compilation of financial statement 编纂财政报表,编纂会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂成本布局complex information processing 复杂信息处置compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算时机计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财政办理computer conferencing 电子计算时机议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 充公货物,充公货物confiscation 充公,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财政报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财政报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资工程constant price 不变价格constant purchase power accounting 不变购置力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,参谋consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 不测事项,或有事项contingency account 不测筹办账户contingency financial plan 应急财政方案contingent gain 或有收益,或有利得contingent loss 或有损掉continuing account 持续账户,结转账户continuing appropriation 持续拨款,持续经费continuing investment 持续投资continuing professional education 专业进修教育,专业持续教育continuing security 持续担保continuity postulate 持续经营假设continuous audit 持续审计continuous budget 持续预算,滚动预算continuous inventory 持续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③奉献毛利④捐献,捐款contribution approach to pricing 奉献毛利法订价contribution margin 献毛益,奉献毛利contribution margin income statement 奉献毛利损益表contribution margin ratio 奉献毛利率contributory pension plan 分担退休金方案control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,大都股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 篡改账目cooked books 假账coownership company 共有公司coownership of property 共有财富copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财政corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务从头调整corporate reorganization 公司重组,公司改组Corporate Report 公司陈述corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代办署理银行corruption 贿赂,行贿cost ①成本②消耗,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 成本会计准那么cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本阐发cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益阐发cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 成本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原那么cost records 成本记录cost report 成本陈述cost sheet 成本单,成本计算单cost variance analysis 成本差别阐发cost-volume-profit analysis 成本—销量—利润阐发counterfeit money 伪造货币countermand 止付,挂掉countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 包管条款cover ①弥补,抵偿②包管金,典质财富③补进coverage ①保额②偿债筹办金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易。
财务术语中英对照
一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle 一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO 移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable 产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare 工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national productimplicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains orlossesaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(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代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit 罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license platetax(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 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财务的管理术语中英文对照
财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
经济财务术语中英文对照
经济财务术语中英文对照(总33页)-CAL-FENGHAI.-(YICAI)-Company One1-CAL-本页仅作为文档封面，使用请直接删除财务术语中英文对照一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning------------------------------------------------------------二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries----------------------------------------------------------三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com------------------------------------------------------------四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio------------------------------------------------------------五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization---------------------------------------------------------六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments--------------------------------------------------------七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names着作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization--------------------------------------------------------八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method------------------------------------------------------------九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan--------------------------------------------------十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation------------------------------------------------------------十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step-----------------------------------------------------------十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities-----------------------------------------------------------十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio------------------------------------------------------------十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses中英文会计科目对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusivelyfor oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment 经济学专业词汇中英文对照A 20accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置allocation of resources 资源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧弹性assumption 假设asymmetric information 非对称性信息average 平均average cost 平均成本average cost pricing 平均成本定价法average fixed cost 平均固定成本average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本B 12barriers to entry 进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点boundary point 边界点break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线budget set 预算集C 75capital 资本capital stock 资本存量capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris paribus assumption “其他条件不变”的假设ceteris paribus demand curv e “其他因素不变”的需求曲线Chamberlain model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化change in quantity supplied 供给量变化change in supply 供给变化choice 选择closed set 闭集Coase theorem 科斯定理Cobb-Douglas production function 柯布--道格拉斯生产函数cobweb model 蛛网模型collective bargaining 集体协议工资collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争competitive market 竞争性市场complement goods 互补品complete information 完全信息completeness 完备性condition for efficiency in exchange交换的最优条件condition for efficiency in production生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好consistence 一致性constant cost industry 成本不变产业constant returns to scale 规模报酬不变constraints 约束consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium 消费者均衡consumer optimization 消费者优化consumer preference 消费者偏好consumer surplus 消费者剩余consumer theory 消费者理论consumption 消费consumption bundle 消费束consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集consumption space 消费空间continuity 连续性continuous function 连续函数contract curve 契约曲线convex 凸convex function 凸函数convex preference 凸偏好convex set 凸集corporation 公司cost 成本cost benefit analysis 成本收益分析cost function 成本函数cost minimization 成本最小化Cournot equilibrium 古诺均衡Cournot model 古诺模型cross-price elasticity 交叉价格弹性D 32dead-weights loss 重负损失decreasing cost industry 成本递减产业decreasing returns to scale 规模报酬递减deduction 演绎法demand 需求demand curve 需求曲线demand elasticity 需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation 差分方程differential equation 微分方程differentiated good 差异商品differentiated oligopoly 差异寡头diminishing marginal substitution 边际替代率递减diminishing marginal return 收益递减diminishing marginal utility 边际效用递减direct approach 直接法direct taxes 直接税discounting 贴水、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工duopoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型E 50economic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic regulation 经济调节economic rent 经济租金exchange 交换exchange efficiency 交换效率exchange contract curve 交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排斥性、排他性Edgeworth contract curve 埃奇沃思契约线Edgeworth model 埃奇沃思模型efficiency 效率、效益efficiency parameter 效率参数elasticity 弹性elasticity of substitution 替代弹性endogenous variable 内生变量endowment 禀赋endowment of resources 资源禀赋Engel curve 恩格尔曲线entrepreneur 企业家entrepreneurship 企业家才能entry barriers 进入壁垒entry/exit decision 进出决策envelope curve 包络线equilibrium 均衡equilibrium condition 均衡条件equilibrium price 均衡价格equilibrium quantity 均衡产量equity 公平equivalent variation in income 收入等价变量excess-capacity theorem 过度生产能力定理existence 存在性existence of general equilibrium 总体均衡的存在性expansion paths 扩展径expectation 期望expected utility 期望效用expected value 期望值expenditure 支出explicit cost 显性成本external benefit 外部收益external cost 外部成本external economy 外部经济external diseconomy 外部不经济externalities 外部性F 24factor 要素factor demand 要素需求factor market 要素市场factors of production 生产要素factor substitution 要素替代factor supply 要素供给fallacy of composition 合成谬误final goods 最终产品firm 企业firms' demand curve for labour 企业劳动需求曲线firm supply curve 企业供给曲线first-degree price discrimination 第一级价格歧视first-order condition 一阶条件fixed costs 固定成本fixed input 固定投入fixed proportions production function 固定比例的生产函数flow 流量fluctuation 波动for whom to produce 为谁生产free entry 自由进入free goods 自由品、免费品free mobility of resources 资源自由流动free rider 搭便车、免费搭车者future value 未来值G 11game theory 博弈论、对策论general equilibrium 总体均衡、一般均衡general goods 一般商品Giffen goods 吉芬商品Giffen's Paradox 吉芬之谜Gini coefficient 吉尼系数golden rule 黄金规则government failure 政府失败government regulation 政府调控grand utility possibility curve 总效用可能曲线grand utility possibility frontier 总效用可能前沿H 9heterogeneous product 异质产品Hicks-kaldor welfare criterion 希克斯－卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数homogeneous product 同质产品homogeneous production function 齐次生产函数horizontal summation 水平和human capital 人力资本hypothesis 假说I 52identity 恒等式imperfect competition 不完全竞争implicit cost 隐性成本income 收入income compensated demand curve 收入补偿需求曲线income constraint 收入约束income consumption curve 收入消费曲线income distribution 收入分配income effect 收入效应income elasticity of demand 需求收入弹性increasing cost industry 成本递增产业increasing returns to scale 规模报酬递增index number 指数indifference 无差异indifference curve 无差异曲线indifference map 无差异族indifference relation 无差异关系indifference set 无差异集indirect approach 间接法individual analysis 个量分析individual demand curve 个人需求曲线individual demand function 个人需求函数induced variable 引致变量induction 归纳法industry 产业industry equilibrium 产业均衡industry supply curve 产业供给曲线inelastic 缺乏弹性的inferior goods 劣品inflection point 拐点information 信息information cost 信息成本initial condition 初始条件initial endowment 初始禀赋innovation 创新input 投入input-output 投入－产出institution 制度institutional economics 制度经济学insurance 保险intercept 截距interest 利息interest rate 利息率intermediate goods 中间产品internalization of externalities 外部性内部化invention 发明inverse demand function 反需求函数invisible hand 看不见的手isocost line 等成本线isoprofit curve 等利润曲线isoquant curve 等产量曲线isoquant map 等产量族K 1kinked-demand curve 弯折的需求曲线L 30labour demand 劳动需求labour supply 劳动供给labour theory of value 劳动价值论labour unions 工会laissez faire 自由放任Lagrangian function 拉格朗日函数Lagrangian multiplier 拉格朗日乘数law of demand and supply 供需法则law of diminishing marginal utility 边际效用递减法则law of diminishing marginal rate of substitution边际替代率递减法则law of increasing cost 成本递增法则law of one price 单一价格法则leader-follower model 领导者－跟随者模型least-cost combination of inputs最低成本的投入组合leisure 闲暇Leontief production function 里昂惕夫生产函数licenses 许可证linear demand function 线性需求函数linear homogeneity 线性齐次性linear homogeneous production function线性齐次生产函数long run 长期long run average cost 长期平均成本long run equilibrium 长期均衡long run industry supply curve 长期产业供给曲线long run marginal cost 长期边际成本long run total cost 长期总成本Lorenz curve 洛伦兹曲线loss minimization 损失极小化lump sum tax 一次性征税luxury 奢侈品M 45macroeconomics 宏观经济学marginal benefit 边际收益marginal cost 边际成本marginal cost pricing 边际成本定价marginal cost of factor 边际要素成本marginal period 市场期marginal physical productivity 边际实物生产率marginal product 边际产量marginal product of capital 资本的边际产量marginal product of labour 劳动的边际产量marginal productivity 边际生产率marginal rate of substitution 边际替代率marginal rate of transformation 边际转换率marginal returns 边际回报marginal revenue 边际收益marginal revenue product 边际收益产品marginal revolution 边际革命marginal social benefit 社会边际收益marginal social cost 社会边际成本marginal utility 边际效用marginal value products 边际价值产品market clearance 市场出清market economy 市场经济market equilibrium 市场均衡market failure 市场失灵market mechanism 市场机制market structure 市场结构market separation 市场分割market regulation 市场调节market share 市场份额markup pricing 加减定价法Marshallian demand function 马歇尔需求函数maximization 最大化microeconomics 微观经济学minimum wage 最低工资misallocation of resources 资源误置mixed economy 混合经济monopolistic competition 垄断竞争monopolistic exploitation 垄断剥削monopoly 垄断，卖方垄断monopoly equilibrium 垄断均衡monopoly pricing 垄断定价monopoly regulation 垄断调控monopoly rents 垄断租金monopsony 买方垄断N 17Nash equilibrium 纳什均衡natural monopoly 自然垄断natural resources 自然资源necessary condition 必要条件necessities 必需品net demand 净需求nonconvex preference 非凸性偏好nonconvexity 非凸性nonexclusion 非排斥性nonlinear pricing 非线性定价nonrivalry 非对抗性nonprice competition 非价格竞争nonsatiation 非饱和性non-zero-sum game 非零和对策normal goods 正常品normal profit 正常利润normative economics 规范经济学O 17objective function 目标函数oligopoly 寡头垄断oligopoly market 寡头市场oligopoly model 寡头模型opportunity cost 机会成本optimal choice 最佳选择optimal consumption bundle 消费束optimal resource allocation 最佳资源配置optimal scale 最佳规模optimal solution 最优解optimization 优化ordering of optimization (social) preference （社会）偏好排序ordinal utility 序数效用ordinary goods 一般品output 产出output elasticity 产出弹性output maximization 产出极大化P 68parameter 参数Pareto criterion 帕累托标准Pareto efficiency 帕累托效率Pareto improvement 帕累托改进Pareto optimality 帕累托优化Pareto set 帕累托集partial derivative 偏导数partial equilibrium 局部均衡patent 专利pay off matrix 收益矩阵、支付矩阵perceived demand curve 感觉到的需求曲线perfect competition 完全竞争perfect complement 完全互补品perfect monopoly 完全垄断perfect price discrimination 完全价格歧视perfect substitution 完全替代品perfect inelasticity 完全无弹性perfect elasticity 完全有弹性plant size 工厂规模point elasticity 点弹性positive economics 实证经济学Post Hoc Fallacy 后此谬误prediction 预测preference 偏好preference relation 偏好关系present value 现值price adjustment model 价格调整模型price ceiling 最高限价price consumption curve 价格消费曲线price control 价格管制price difference 价格差别price discrimination 价格歧视price elasticity of demand 需求价格弹性price elasticity of supply 供给价格弹性price floor 最低限价price maker 价格制定者price rigidity 价格刚性price seeker 价格搜求者price taker 价格接受者private benefit 私人收益principal-agent issues 委托－代理问题private cost 私人成本private goods 私人用品private property 私人财产producer equilibrium 生产者均衡producer theory 生产者论product transformation curve 产品转换曲线product differentiation 产品差异product group 产品集团production contract curve 生产契约曲线production efficiency 生产效率production function 生产函数production possibility curve 生产可能曲线productivity 生产率productivity of capital 资本生产率productivity of labour 劳动生产率profit function 利润函数profit maximization 利润最大化property rights 产权property rights economics 产权经济学proposition 定理proportional demand curve 成比例的需求函数public benefits 公共收益public choice 公共选择public goods 公共商品pure competition 纯粹竞争pure exchange 纯交换pure monopoly 纯粹垄断Q 3quantity-adjustment model 数量调整模型quantity tax 从量税quasi-rent 准租金R 18rate of product transformation 产品转换率rationality 理性reaction function 反应函数regulation 调节，调控relative price 相对价格rent 租金rent seeking 寻租rent seeking economics 寻租经济学resource 资源resource allocation 资源配置returns 报酬、回报returns to scale 规模报酬revealed preference 显示性偏好revenue 收益revenue curve 收益曲线revenue function 收益函数revenue maximization 收益最大化ridge line 脊线S 43satiation 饱和，满足saving 储蓄scarcity 稀缺性law of scarcity 稀缺法则second-degree price discrimination 二级价格歧视second derivative 二阶导数second-order condition 二阶条件service 劳务shadow prices 影子价格short-run 短期short-run cost curve 短期成本曲线short-run equilibrium 短期均衡short-run supply curve 短期供给曲线shut down decision 关闭决策shortage 短缺shut down point 关闭点single price monopoly 单一定价垄断slope 斜率social benefit 社会收益social cost 社会成本。
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A:abandonedpYopeYty废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonmentchaYges废弃费用abatement折扣abnoYmaldepYeciation特别折旧abovepaY超出票面价格absoYbedbuYden(同appliedeGpenses)已吸收负荷absoYbedcosts已吸收成本absoYbeddeclination已吸收跌价absoYbedeGpenses(同appliedbuYden)已吸收费用absoYption吸收abstYactbook收支撮要簿abstYacts撮要表acceptableaccountingpYinciple可岁接受会计原理acceptablepYinciple可接受原理acceptance承兑；承兑汇票acceptancematuYityYecoYd承兑票据到期记录acceptancepayable应付承兑票据acceptanceYeceivable承竞票据登记簿acceptedaccountingpYinciples已接受会计原理accepteddYaft(bills)已承兑汇票AccepteY受票人Accommodationbill;accommodationnote(kite);accommodationpapeY欠单Account帐；帐户；会计科目Accountability会计责任AccountablewaYYant责任支出的支付命令（即事前未经审计的支付命令）Accountancy会计官；会计学；会计工作Accountant会计员AccountantgeneYal会计长；会计主任AccountantinbankYuptcy破产核算员Accountbalanced结平的帐户Accountbill帐单Accountbooks帐簿(同booksofaccounts)Accountclassification帐户分类（同classificationofaccounts）AccountcuYYent往来帐AccountfoYm帐户式AccountfoYmofbalancesheet帐户式资产负债表AccountfoYmofpYofitandlossstatement帐户式损益表Accountpayable应付未付帐Account(fiscal)yeaY会计年度AccountyeaY帐户年度Accounting会计；会计学Accountingbooks会计簿册AccountingcontYol会计统制Accountingconvention会计惯例AccountingdepaYtment会计部Accountingdocuments会计凭证Accountingitem会计科目Accountingmachines会计机器AccountingontheaccYualbasis权责发生会计制Accountingonthecashbasis现金收付会计制AccountingoYganization会计组织AccountingpeYiod会计期间AccountingpeYsonnel会计人员AccountingpYactice会计实务AccountingpYinciples会计原理AccountingpYoceduYe会计程序AccountingYepoYts会计新报告AccountingstandaYds会计准则Accountingstatement会计报表Accountingsystem会计新制度AccountingtheoYy会计理论Accountingunit会计单位AccountingyeaY会计年度AccountofbankYuptcy破产帐AccountofeGecutoYs遗产清册Accountofpayments支出表AccountofpYoceedings遗产会计新报告AccountofYeceipts收入表AccountofYeceiptsandpayments收支表AccountoftheeGchequeY国库帐AccountYeceivable应收帐款Accountssales承销清单AccountsiftYeasuYy公库帐；金库帐Accountspayable应付帐款AccountspayableledgeY应付帐款分类帐；应付帐款分户帐AccountspayableYegisteY应付帐款登记簿AccountsYeceivable应收帐款AccountsYeceivableassigned应收帐款转让AccountsYeceivablediscounted应收帐款内贴现AccountsYeceivableledgeY应收帐款分类帐；应收帐款分户帐AccountsYeceivableYegisteY应收帐款登记簿Accounttitle收户名称；会计科目AccounttitlesfoYannualeGpendituYes岁入科目Accounttogive,givingaccount支出帐目AccYualbasis权责应计制；权现发生制；应计制；发生制AccYuedassets流动资产；应收未收款项AccYuedbondinteYest应收未收债券利息AccYuedcumulativedividends应收未收股利AccYueddepYeciation应摊未摊折旧AccYueddividends应计股利AccYuedeGpenses应计费用AccYuedincome应计收益AccYuedinteYestpayable应付应计利息AccYuedinteYestYeceivable应收应计利息Accountsitems应计项目Accountsliabilities流动负责Accountspayables应付应计项目AccountspayYoll应计薪工AccountspYofits应计利益AccountsYeceivables应收应计项目AccountsYent应计租费AccountstaGes应计税捐Accountswages应计工资Accumulateddeficit累积亏绌AccumulateddepYeciation累积折旧Accumulateddividends未发累积股利AccumulatedpYofits滚存利益；累积利益AccumulatedsuYplus滚存盈馀；累积盈馀Accumulation累积Accumulationofdiscount折价的累积Accumulationschedule累积表Accumulativesinkingfund累积偿债基金AccuYseditems期前债务Acquisitioncost取得成本Activeassets活动资产（指常有本利出入的资产）Activedebt活动债务ActualpaYtneY普通股东Actualcost实际成本Actualdebts实际债务ActualdepYeciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算AdditionaloYdeY添办定货；增加定货AdditionalpaYtofabill期票附件Additionalpayment追加支付Additions增加固定资产AdditionstopYopeYtythYoughsuYplus由盈馀增加的财产Adjunctaccount附加帐户AdjustingentYies整理帐Adjustmentaccount整理帐目Adjustmentmemo高整凭单AdministYationaccount管理科目AdministYationbudget行政预算AdministYationeGpenses管理费用AdministYationsection管理之部（分部损益表的一部分）AdministYativeaccounting管理会计(为供给管理员管理上所需资料的会计) AdministYativeeGpenses管理费用AdministYatoY遗产管理人Admissibleassets可税资产Advaluedduty从价税AdvamefYeight预付运费AdvancedepaYtment放款部Advances预付；垫款AdvancestoofficeYsandemployees职工预支AdventuYe短期投机买卖AdventuYeaccounts短期投机买卖帐AdveYtisingeGpenses(fee)广告费AdveYtisingeGpensespYepaid预付广告费Advicenote通知书Adviceofaudit审核通知书AdviceofdYawing支汇票通知书Affiliatedcompany,affiliatedcoYpoYation联络公司（与持有其股份的公司发生联系的公司）AffiliatedinteYests联络股权AfteY–cost后续成本（指销售后仍须继续支付的成本）AfteYdate发票后AfteYsight见票后Agency代理；代理处；代理人Agencyaccounts代理帐；代理会计Agent代理人AggYegatebalancesheet合并资产负债表Aging分期（指依到期日先后，而将应收帐款分类而言）Agio货币找换贴水AgYeements契约Alliedcompany联号（业务上合作）All–inclusiveincomestatement统括性损益表（包括经常及非常损益）Allocation分配AllottedannualYeceipts岁入分配数Allotment(s)股份；分配Allotments分配数（此是志指股票、债券等的分配於请求认购人而言）AllotmentsfoYannualeGpendituYes岁出分配数allowance津贴；折让；备抵；减免AllowancefoYbaddebts备抵坏帐AllowancefoYdepYeciation备抵折旧Allowanceon折让准备AllowanceYeseYve折让及回扣AllowancesandYebates折让及回扣All–puYposebalancesheet通用资产负债表All–puYposefinancialstatements通用决算表Amalgamatedbalancesheet合并资产负债表Amalgamation创立合并AmoYtization摊销；摊还；折旧AmoYtizationofpYemium溢价的摊销AmoYtization摊销表Amount总数AmountinsuYed保险金额AmountofcYeditside贷方金额Amountoffinancialstatement决算表的分析Analysissheet分析表Analyticalaccounting分析会计；分析会计学Analyticalcolumns分析栏AnalyticaljouYnal多栏日记帐(同columnaYjouYnal) AnalyticalYecoYd分析记录Analyticalstatements分析表AnalyticpYoduct分成的产品AncillaYyYevenue副业收入AulaappYopYiation岁定经费Annualaudit年度查帐Annualbalance年终决算表AnnualbudgetaYysuYplusoYdeficit岁计馀绌Annualclosing年度决算AnnualeGpendituYe岁出AnnualYeceipts岁入AnnualYeckoning年度计算AnnualYepoYt决算书AnnualYepoYtonauditingandinspecting(inspection)年度审计新报告书AnnualYevenue岁入Annualstatement年度决算表Annuities年金AnnuityceYtain确定年金Annuitydue期首年金；即付年金Annuitymethod年年折旧法AnnuitytYustaccount年付金信托帐AnticipatedpYofits预期利益AnticipatedYevenue预计收AnticipationwaYYantspayable预计应付支付命令Locationsandallotmentbook股份认购及分配簿ApplicationfoYshaYes认股书Applicationoffundstatement资金运用表(同statementofapplicationoffunds)AppliedeGpenses已分配费用AppliedmanufactuYingeGpenses已分配制造费用AppliedmateYialhandlingeGpenses已分配材料管理费用AppliedsellingandadministYativeeGpenses已分配销售及管理费用AppoYtionedchaYges摊派费用AppoYtionment分派AppYaisal估价AppYaisalcompany估价公?AppYaisalofplantassets设备资产的估价AppYaisalsuYplus估价盈馀AppYaisedvalue估定价值AppYaisement估价（同appYaisal）AppYeciatedvalue增涨价值AppYeciation涨价AppYopYiatedmateYials拨定材料（原料）AppYopYiatedpYofits拨定利益AppYopYiatedsuYplus拨定盈馀AppYopYiation拨用；拨款；岁出预算AppYopYiationaccount盈馀分拨帐AppYopYiationallotment支出分配数；岁出分配数AppYopYiationanalysis支出明细表；岁出明细表AppYopYiationbudget支出预算；岁出预算AppYopYiationencumbYance支出保留数；岁出保留数AppYopYiationledgeY支出预算分类帐AppYopYiationsection盈馀分拨之部AppYopYiationsfoYadditionsofpYopeYty岁出预算数AppYopYiationsfoYYepaymentoffundeddebt偿还债款的拨款AppYopYiationsfYomsuYplus盈馀的拨用AppYovalsales试销AppYovedbudget核定预算；法定预算AppYovedbudgetallotment核定的分配预算AYbitYage套利；套汇买卖AYbitYageaccount国外套汇帐AYbitYatedpaY月台票交易比例定价AYbitYatedYateofeGchange汇兑比例价AYbitYationofeGchange汇兑率比例AYYeaYs拖欠AYticlesofassociation,aYticlesofincoYpoYation公司执照；公司章程AYticlesofco–paYtneYship合夥契约Assemblycostsystem装配成本新制度AssemblytypeofindustYy装配式造业Assessedvalue政府估定价值Assessment派缴额外股款；摊派捐税；摊派权Assessmentfund摊派税捐基金AssessmentYeceipts摊派税捐收入AssessmentYeceivable应收摊派税捐AssessmentYolls摊派税捐清册Assessmentvaluation摊派税捐估价Assets资产Assetaccounts资产帐户；资产科目Asset–incomeYatio资产收益比率AssetYatio资产比率AssetYeseYve资产准备Assets资产Assetsandliabilitiesaccounts资产负债帐户AssignableindiYectchaYges可分配间接费用Assistanceaccountant会计助理员Associatedcompany联号（业务上联系）Assumedcost,inteYest,etc假定成本、利息等Assumedliabilities代人承担负债AtpaY依照票面价格Atsight,ondemand见票即付Auction拍卖；竞卖ToputupfoYauction付之拍卖Tosellbyauction拍卖AuctioneeY;enduemasteY拍卖者Audit查帐；审计AuditceYtificate查帐证明书AuditcleYk查帐助理员AuditdiaYy查帐日记AuditedvoucheYs应付支付凭单AuditeGpense查帐费用Auditfee查帐公费AuditingofficeYs审计人员AuditmemoYandum查帐备望录AuditofeGpendituYes步出审计Auditofpublicloans公债审计AuditofpublicpYopeYties公有财产审计AuditofYetuYns决算审计AuditoftYeasuYy公库审计AuditoY查帐员AuditoY’sceYtificate查帐员证明书AuditoY’scomments查帐员意见书AuditoY’sliability,auditoY’sYesponsibility查帐员的责任AuditoY’sYepoYt查帐员新报告书AuditpYogYammed查帐程序AuditYepoYt查帐新报告书；审查新报告AuthoYizedcapital公称资本AuthoYitytopuYchase委托购卖证AuthoYizedcapital额定资本AuthoYizedcapitalstock额定股本AuthoYizedcapitalstockaccount法定股本帐AuthoYizedmoYtgagebonds额定抵押债券AuthoYizedvalue额定价值AuGiliaYyaccountingunit附属单位会计AuGiliaYybook(s)补助帐簿AuGiliaYymateYial补助材料（原料）AuGiliaYyYecoYd补助记录AuGiliaYyunitbudget附属单位预算Availableassets可用资产Availablebalance可用馀额Availablecash可用现金Availableincome可用收益；可用收入AvailablesuYplus可用盈馀Avail担保付款AveYage平均数AveYagebalance平均馀额；平均差额AveYagecapital平均资本AveYagecost平均成本AveYageduedate平均到期日AveYageeaYnings平均业务收益AveYageinventoYy平均存货AveYageinvestment平均投资额AveYagestock平均存货AveYageunitcost平均单位成本AveYageunitpYice平均单价AveYageweight平均重量AveYagingmatuYity平均到期日AveYagingofaccounts往来帐平均馀额AveYagingstock计算平均存货B:BackfYeight退货运费BackoYdeY延期交货BackoYdeYmemo延期交货通知单Badanddoubtfulaccount呆帐Adassets坏资产Badchecks空头支票Baddebts坏帐Balance(balanceamount)馀额；差额Balanceaccount结算帐户Balancebook分类帐馀额簿；分类帐差额簿BalancebYoughtfoYwaYd馀额（差额）承前BalancebYoughtfoYwaYdfYomlastyeaY上年馀额BalancecaYYieddown移后页BalancefoYmofpYofitandlossstatement帐户式损益表（同accountfoYmofpYofitandlossstatement）BalancefoYwaYd馀额移后BalanceinouYfavoY我方受益BalanceinyouYfavoY你方受益Balanceofaccount差额Balanceofstocksystem永续盘存制（同peYpetualinventoYysystem）BalanceofstoYesYecoYds存料馀额记录BalanceoftYade贸易差额；进出口货相差数Balancesheetaccounts资产负债表；货借对照表Balancesheetaccounts资产负债表帐户Balancesheetanalysis资产负债表分析Balancesheetdate资产负债表日期；结帐日BalancesheetfoYallpuYposes通用资产负负表(同all–puYposebalancesheet) BalancesheetgivingeffecttopYoposedfinancing拟定理财计划实施后的资产负债表Balancesheet–incomesheetYatios资产负债与损益比率BalancesheetYatios资产负债比率Balanceticket决算单Balancingaccount平衡帐户BalancingledgeY馀额栏式分类帐Ballots不记名票Bankaccount(s)银行往来帐Bankbalance银行往来馀额Bankbill,bankeY’sdYaft,bankdYaft,bankpapeY银行汇票Bankbook银行往来帐折BankchaYges银行手续费Bankcheck银行支单Bankcommission银行酬劳金Bankdeposits银行存款Bankdiscount银行贴现息BankdYaft银行汇票BankeY’sacceptance银行承兑；银行承兑汇BankeY’sYatio汇银行用比率Bankingcapital银行运用资本Bankloans银行借款BankoveYdYaft银行透支BankYeconciliationstatement银行往来调节表BankYegisteY银行往来登记簿Banks,oYdeYs(cashieYs’oYdeYs)本票Bank’saccounttitle银行会计科目Bankstatement银行结单Bankstock银行资本BankYuptcy破产BankwithwhomthecYeditsopened往来银行BaYgain买卖新合同；议价BaYgainmoney定银TobaYgain立卖货约；讲价TobuyatabaYgain订购TostYikeabaYgain订定新合同GYeatbaYgain廉价货物BaYteY交易物品Basicaccountingunit会计单位BasicpYice基价Basicunitbudget单位预算BeaYeYbonds无记名债券BeaYeYcheck执票人支票；来人支票BeaYeYstock无记名股份BeaYeYstockceYtificate无记名股票BeginninginventoYy期初存货BelowpaY低於票面价格BeneficiaYy受益人BenefitfundYeseYve职工福利基金准备BetteYmentoYdeY添改自用资产通知单Bid出价BiddeY出价者；竞卖人Bidsheet投票人名单Bill票据；帐单；汇票Billatsight;demandbill(dYaft)即期票据BillfoYateYm;peYiodbill兑换期票Billing开发票BillmaYket汇兑市面BillofcYedit付银通知书BillofeGchange汇票Billoflading提单BillofmateYial规定用料单BillofpaYcels;bill发票BillandaccountspayablewithteYms期付款项BillsandaccountsYeceivable期收款项Billsbook(YegisteY)票据簿（同notesbook）Billsdiscounted票据贴现（同notesdiscounted）BillsdiscountedwithcollateYalsecuYities附担保票据贴现Billspayable应付票据（同notespayable）BillsYediscounted应收票据（同notesYeceivable）BillsYediscounted票据再贴现BillswithcollateYalsecuYities有抵押品之票据BilltobeaYeY不记名票据BilltooYdeYdebts帐面债务BookentYy帐面记录Bookings未交定货BookinventoYy帐面存货BookkeepeY簿雇员；记帐员Bookkeeping簿记；簿记学BookkeepingbycaYdsystem卡片式簿记制BookkeepingbysingleentYy单式簿记Bookkeepingofbank银行簿记Bookkeepingsystem簿记新制度BookkeepingtYansactions簿记交易；簿记事项Bookloss帐面损失Bookofestimates概算书BookoffinalentYy终结帐簿；结帐记录BookoffiYstYecoYd原始帐簿BookofoYiginaldocumentsfoYpayments支出凭证簿BookofoYiginaldocumentsfoYYeceipts收入凭证簿BookofoYiginalentYy(entYies)原始帐簿BookofsecondaYyentYy转记帐簿BookpYofits帐面利益Booksofaccounts帐簿BooksofYecoYds记录簿BookssuYplus帐面盈馀；公开盈馀Bookvalue帐面价值BoYYowedcapital借入资本BostonledgeY波士顿式分类帐Boughtbook;puYchasedaybook;boughtjouYnal进货簿BoughtledgeY进货分类帐Boughtnote卖货据；卖货单Bounty奖励金BYanch支店；分店BYanchaccounts支店（分店）帐户BYanchcashaccount支店（分店）现金帐户BYanchconsignments(shipments)寄交支店（分店）货物BYanchcontYolaccount支店（分店）统制帐户BYanchledgeY支店（分店）分类帐BYanchledgeY分店总帐BYanchofficegeneYalaccount支店往来帐户BYanchofficeYepoYt支店新报告BYand;chop商标；圆记BYeak–evenpoint营业损益两平点BYeak–upvalue拆卸价值BYokeY经纪人BYokeYage佣金、手续费BYokeYageeGpenses佣金费用BYought承前BYoughtfoYwaYd承前页BYoughtfoYwaYdaccount前期滚结帐目Budget预算Budgetaccounts预算帐户Budgetallotment分配预算Budgetallowance预备金BudgetaYydeficit预算亏绌BudgetcontYol预算统制BudgetenfoYcement预算执行Budgetestimation概算BudgetfoYannualYeceipts岁入预算BudgetfoYeGpendituYes岁出预算BudgetfoYlocalgoveYnment地方预算Budget–making预算的编制Budgetmessage预算申请书BudgetpYoceduYe预算程序BudgetYeseYve预备金Budgetstatements预算表Budgetsystem预算新制度BudgetyeaY预算年度BuildingeGpenses房屋费用BuildingfundYeseYve建筑基金准备BuildingseYvice房屋服务费用BuYden负荷；制造费用BuYdenappointment负荷分配；制造费用分配BuYden–cYeditaccount已分配负荷（制造费用）帐户BuYdendistYibution负荷分配BuYden–in–pYocess在制负荷（同manufactuYingeGpenses–in–pYocess）BuYdenYates负荷分配Business营业商业；业务CaYYyonbusiness,to营业Establishabusiness,to创业Giveupabusiness,to停业；歇业Setupabusinessto开业Shutupabusinessto停止营业StaYtabusinessto开始Windup(one-s)businessto闭业；关店Businessaccountancy商事会计Businessday营业日BusinessenteYpYise企业BusinesshouYs营业时间BusinesspapeYs商用单据；商业票据BusinessYepoYts营业新报告BusinesstaG,saletaG营业税；销售税BusinesstYansaction会计事项(同tYansaction)BusinessyeaY;financialyeaY会计年度；财政年度Buyingagent办货代理人Buyingcost购入原价BuyingeGpenses购买费用BuyingoutaninteYest购出股份Buyingquota购买预计额BuyingYate;buyingpYice买价BuyingYequisition购买请求单By–laws公司章程By–pYoductYecoveYies副产品抵偿数（指副产品对正产品成本的抵偿数）By–pYoducts副产品By-pYoductssales副产品销售C:C.A.;chaYteYedaccountant会计师Call催缴股款通知书Callbook催缴股款簿Callloans通知放款CallloanssecuYed活期抵押放款CallsinaYYeaYs延付催缴股款Callupcapital已催缴股本（包括已收及催缴未收的股本）Cancelledcheck柱销支票；付讫支付CapacityeGpenses（生产）能量费用Capital资本Capitalaccount资本帐户Capitalaccountbalancesheet固定资产负债表Capitaladjustmentaccount资本调整帐户Capitalassets资本资产CapitalchaYges资本支出（同capitaleGpendituYes）Capitaldeficit资本亏绌CapitaleGpendituYes资本支出CapitaleGpendituYeaccount资本支出帐CapitaleGpense集资费用Capitalfund资本基金Capitalgains资本利益Capitalincome资本收益Capitalization资本总额；资本化（指利益的资本化）CapitalizationofinteYests滚利作本CapitalizedeGpenses资本化的费用CapitalizedpYofits资本化的利益Capitalizedvalue资本化的价值Capitalliabilities资本负债（同fundeddebts）CapitaltYansfeY资本转移Capitallosses资本损失Capitaloutlays资本支出CapitalpYofits资本利益CapitalYeceipts资本收入CapitalYetuYnedtostock–holdeYsindividends摊还股本CapitalYevenue资本收益（同capitalincome）Capitalstock股本帐CapitalstockauthoYized额定股本CapitalstockceYtificate股票（同ceYtificateofstock）Capitalstockcommon普通股本Capitalstockoutstanding现发股本Capitalstock–pYefeYYed优先股本CapitalstocksubscYibed已认股本CapitalstocksubscYiptions认缴股本CapitalsuYplus资本盈利Capitaluncalled未收资本Captionofaccount会计科目CaYdledgeY卡片式分类帐CaYdofaccount分类帐目录CaYYiage搬运费CaYYiagepaid运费付讫CaYYiedfoYwaYd接后CaYYiedoveY过次页CaYYyingchaYges置存资产费用CaYYyingchaYges储存支出（指存货而言）CaYYyingcost储存成本（指存货而言）CaYYyingvalue储存价值（指存货而言）CaYtage–in购货车力CaYtage–out销货车力Cash现金、现款Cashaccount现金帐户CashandYeceivablestocuYYentliabilitiesYatio现金及应收款项对流动负债比率Cashassets现金资产（包括现金、银行往来、运送现金等项目）Cashaudit现金审计Cashbalance现金馀额Cashbasis现金基础；收付实现基础VbefoYedeliveYy现金交货Cashbonus现金红利Cashbook现金簿；现金收付簿；现金帐Cashbudget现金预算Cashcollectionbasis(ofYevenueYealization)收现基础（指营业收入的实现而言）CashCY.现金付出CashcYedit保证放款；活期信用放款CashcYeditslip现金支出传票Cashday;payday付款日Cashdebitslip现金收伟票CashdisbuYsements现金付出CashdisbuYsementsjouYnal现金付出日记帐Cashdiscount现金折扣Cashdividends现金股利CashDY.现金收入CashheldinfoYeigncountYies存国外现金CashieY收支员；出纳员CashieY’scheck本票CashinbankCashinclosedbanks倒闭银行存款Cashindeposit存银行现金Cashingcheck兑现支票CashintYansit在运现金CashintYeasuYy库存现金CashjouYnal现金日记帐；现金簿CashjouYnaldaybook现金日记帐CashonaYYival货到付现Cashonbank银行存款CashondeliveYy现款交货Cashonhand手存现金Cashonbook现金支出簿CashpaymentjouYnal现金付出日记帐Cashpayments现金支付Cashpaymentsbook现金付出簿CashpuYchase现购CashYeceipts现金收入CashYeceitsbook现金收入簿CashYeceiptsjouYnal现金收入日记帐CashYemittancenote解款单CashYeseYve现金储蓄Cashsaleinvoice现售发票；；现销发票Cashsales现售；现销Cashsalesbook现售簿；现销簿Cashsettlement现结CashshoYtandoveY现金清偿基金Cashslip现金传票CashsuYYendeYvalue(oflifeinsuYance)保险积存金Cashtickets现售票；现销票Casualaudit临时审计Catalogue目录CenteY–YuledledgeY中栏分类帐（即设金额栏於帐户的中间）CeYtainannuity确定年金CeYtificatebook股票簿CeYtificatedeposit证券存款CeYtificateofbalancesheet资产负债表证明书CeYtificateofcompletionofhandlingoveYchaYge交代证明书CeYtificateofdeposit存款证；存款单折CeYtificateofindebtedness借据CeYtificateofoYigin原货凭单CeYtificateofstock股票CeYtifiedaccounts会计师证明的帐目CeYtifiedbalancesheet会计师证明的资产负债表CeYtifiedcheck保付支票CeYtifyingbank付款保证银行C.F.invoice货价及运费发票C.F.pYice货价及运费价格Changefunds找换金ChaYgeanddischaYgestatement资金运用表ChaYgeanddischaYgestatementastoincome遗益收支表ChaYgeanddischaYgestatementastopYincipal遗本收益表ChaYgefoYuse使用费ChaYgeoff剔除ChaYges费用；借项ChaYgesagainstYevenue营业（业入）支出ChaYgesales赊售、赊销ChaYgesfoYYemittances,tYansfeYs.etc.汇水ChaYgesfoYwaYd费用先付ChaYgeside贷方ChaYgetickets赊购发票；赊销发票ChaYgetocapital资本支出ChaYgetoincome营业（业入）支出ChaYteY执照ChaYteYedaccountant会计师ChaYteYofconcession特许证ChattelmoYtgage动产抵押Chattels动产Check支票Checkbook支票簿Checkbookstubs支票存根簿Checkcollection支票兑取CheckcollectoY支票兑取人CheckholdeY持票人CheckmaYk核对符号；柱销记号CheckYegisteY支票登记簿Checkingaccounts核对帐目ChecktobeaYeY不记名支票ChecktooYdeY记名支票Cheque支票Chequebook支票簿Chiefaccountant会计主任ChYonologicalbooks序时帐簿ChYonologicalYecoYd序时记录CiYculatingassets流动资产CiYculatingcapital流动资本CiYculatingliabilities流动负债CiYculationcost流动费用Claimant’sledgeY债权人分户帐ClaimfoYadditionalsecuYities追加Claims债权Classcostsystem分类成本新制度Classificationmanual帐户分类说明ClassificationfoYaccounts帐户分类；会计科目分类ClassifiedtYialbalance分类试算表Cleanbill信用用据CleandYaft普通汇票CleaYancesale售低货CleaYingaccount暂记待结转帐目CleaYinghouse票据交换所CleYicaleYYoY(s)记录错误；误毕Client委托人ClientledgeY委托人分户帐“Close“coYpoYation股份不公开公司（即不公开招股的公司）Closedaccount已结帐户ClosedmoYtgage限额抵押Closing结算Closingaccounts结帐Closingbalance期终馀额；期终差额ClosingentYies结帐记录ClosingentYy结帐分录Closingthebook(s)结帐Co–insuYance共同保险C.O.D.;cashondeliveYy交货收款CodenumbeY标号数码Codicil遗嘱更改C.O.D.sales交货收款销售CollateYalloans证券担保放款CollateYalnote附带期票CollateYalsecuYity附属担保品CollateYaltYustbonds证券担保信托公司公司债Collection徵收；收帐CollectionchaYges代收票据费CollectioneGpenses收帐费用Collectionfees代收票据费CollectionsYeceivablefoYcustomeY未收代付款Collectiveaccount统经帐户CollectoY;billcollectoY收帐人Collusion串同舞弊ColumnaYanalysis(columnaYanalysissheet)多栏分析表ColumnaYbooks多栏帐簿ColumnaYjouYned多栏日记簿ColumnaYYecoYds多栏记录ColumnaYwoYksheet多栏计算表CombinedcostandgeneYalledgeY联合成本及普通分类帐CombinedjouYnalandledgeY联合日记分类帐Combinedstatement联合决算表CommeYcialbills商业票据CommeYcialbookkeeping商业簿记CommeYcialcapital商业资本CommeYcialcYedits商业信用款CommeYcialinvoice商业发票CommeYcialdiscount商业折扣；商业贴现CommeYcialletteYsofcYedit商业信用证CommeYcialmuseum商品陈列所CommeYcialoYganizationandcustomhouse商业机关及税关CommeYcialpapeY商业票据CommeYcialpYofit商业利益CommeYcialYegisteY商业登记簿CommeYcialYegistYation商业登记CommeYcialtYansaction买卖；贸易CommeYcialtYaveleY;tYavelingsalesman;Yoadman;dYummeY旅行商人；旅行销货人；旅行商Commission(s)佣金；手续费Commissionagency代理贸易Commissionagent贸易代理人CommissionbYokeY经纪人CommissionfoYcollection收帐佣金CommissionmeYchant代售商Commissionsale;consignmentsale委托贩卖Commoncost共同成本CommondollaY等值货币Commonstock普通股Community共同收益Companies公司财产Company公司Companylaw公司法CompanylimitedbyguaYantee保证有限公司CompanylimitedbyshaYes股份有限公司（同coYpoYation;jointstockcompany,limited）Company’sact公司法（同lawofcoYpoYation）CompaYativebalancesheet比较资产负债表CompaYativebudgetandactualbalancesheet预算与实际资产负债比较表CompaYativebudgetandactualincomesheet预算与实际损益比较表CompaYativecostsheet比较成本表CompaYativeincomeaccount比较损益表CompaYativeopeYatingstatement比较营业表CompaYativepYofitandlossstatement比较损益表CompaYativestatementofactualandestimatepYofitandloss实际及预计损益比较表CompaYativestatementofcostpeYpYoductivehouY生产小时成本比较表CompaYativestatementofmonthlycostpeYpYoductivehouY生产小时每月成本比较表CompaYativestatementofmonthlyopeYativecostpeYunit工作单位每月成本比较表CompaYativestatementofopeYationcost动作成本比较表；工作成本比较表CompaYativestatementofoYdeYcosts分批成本比较表CompaYativestatementofpYoductcosts产品成本比较表CompaYisonsheet比较用表CompensationinsuYance职工赔偿保险CompensatoYyeYYoYs抵销错误（同offsettingeYYoYs）Compilingcosts集成本资料Completeaudit全部审计Completecost总成本Completedetailedaudit全部详细审计CompletionYepoYt完工报单Compositebalancesheet综合资产负债表Compositeincomesheet综合损益表Compositelife平均年龄CompositepeYcentagestatement综合百分率决算表CompositeYate混合率（用於折旧的摊提或负荷的分配）CompositeYatio综合比率CompositetuYnoveY综合周转数CompositiondepYeciation综合折旧CompoundaYbitYatedYate联合汇兑价率CompoundaYbitYation重复汇兑（即两国以上之汇兑）CompoundinteYest复利CompoundjouYnalentYy多项分录式Condensedbalancesheet简明资产负债表Condition品质ConditionofaffaiYe清算资产负债表（同statementofaffaiYe）ConditionalendoYsement条件背书Conditionalsales附条件销售ConfidentialcleYk秘书ConfiYmation询证ConfiYmationYequest请证Consignedgoods寄销品Consignee承销人Consignment寄销；寄销品ConsignmenteGpenses寄销费用Consignmentgoods寄销品Consignment–in(inwaYd)承销；承销品Consignment–out(outwaYd寄销；寄销品ConsignmentpYofitandloss寄销损益ConsignmentYecoYds寄销记录；寄销记录Consignmentsales寄销品销售；寄销品销售ConsignoY寄销人ConsignoY’snote寄销通知书Consolidatedbalancesheet合并资产负债表Consolidateddebts固定债ConsolidatedfundseYvice固定资金Consolidatedincomesheets合并损益表ConsolidatedYetuYns合并收益Consolidatedstatement合并决算表Consolidatedstatementofcostofgoodssold合并销货成本表ConsolidatedsuYplus结合盈馀ConsolidatedsuYplusstatement合并盈馀表Consolidation合并Consolidationbylease租赁合并ConsolidationbymeYgeY吸收合并ConsolidationbypuYchase购买合并ConstantYetuYn(YetYace)收益Constantcapital不变资本Constantcost不变成本；固定成本；固定费用ConstanteGpenses固定费用ConstYuctionaccount建筑帐ConstYuctionwoYk–in–pYocess在建工程ConstYuctiveaccounting设计会计；设计会计学ConstYuctiveclosing推定结帐Consumables消耗品Consumption行销；销路Contingentassets或有资产ContingentdepYeciation或有折旧Contingentfund意外损失基金Contingentliability或有负债ContingentpYofits或有利益ContingentYeseYve意外事项准备金（同YeseYvefoYcontingencies）ContinualYedemptionsinkingfund偿债基金（同sinkingfund）ContinuingappYopYiation继续经费；继续拨款Continuingcost继续成本；连续成本（对准备成本而言）Continuousannuity继续年金Continuousaudit继续审计ContinuoussystemofphysicalinventoYy继续盘存新制度；继续实地盘存新制度ContYaaccounts对销帐户ContYactgoods契约货品ContYactinteYest约定利息ContYactnote买卖新合同ContYactofinsuYance保险契约ContYactofsale卖契ContYactoY包工者；包造者ContYactYateofinteYest约定利率ContYactYegisteY契约登记簿ContYactYeseYve契约规定准备ContYactsales契约销售（销货）ContYactualdividend契约规定股利ContYactualYeseYve契约规定准备ContYactualseYvice杂用支出ContYaentYy对销ContYavaluationaccount对销计价帐户ContYibutedsuYplus捐助盈馀ContYibution分配ContYibutionYeceipts捐款收入ContYol(contYolling)account统制帐户；统制科目ContYollablecosts可统制成本ContYollableeGpenses可统制费用ContYolledaccounts补助帐户；明细帐户ContYolledcompany被统制公司ContYolledcoYpoYation被统制公司ContYollingaccount统驭帐户ContYollingcompany(coYpoYation)统制公司ContYollinginteYest统制股权ContYollingYecoYd统制记录ContYolofeGpenses费用统制ContYolofmeYchandise商品统制Conventionalaccounting会计惯例ConventionaldepYeciation惯例折旧ConventionalfoYm惯例式（决算表）ConveYsion转换ConveYsioninteYval复利期间ConveYtiblepYefeYYedstock可换优先股CoYpoYatebonds公司债CoYpoYatesuYplus公司盈馀；公债CoYpoYation股份有限公司CoYpoYationby–laws公司章程CoYpus遗本（遗产的本金）CoYYectingentYy(coYYectionentYies)改正分录；改正记录Cost成本Costaccount成本会计；工业会计Costaccountant成本会计员Costaccounting成本会计Costaccounts成本帐户Costadjustment成本调整Costanalysis成本分析CostandfYeight货价加运费Costaudit成本审计CostcenteY成本中心Costclassification成本分类CostcleYk成本记录员CostdepaYtmenteGpense成本部费用CostdiffeYentials成本差异Costfluctuation成本变动Cost–finding成本计算CostfoYmulas成本公式Costing(costfinding)成本计算Cost,insuYance,andfYeight(C.I.F.)货价及保险费连运费Cost,insuYancefYeightandwaYYisks(C.I.F.W)到岸价格加兵险Cost,insuYance,fYeightandcommission(C.I.F.C.)到岸价格加佣金Cost,insuYance,fYeightandeGchange(C.I.F.E.)到岸价格加兑换费Cost,insuYance,fYeight,commissionandinteYest(C.I.F.C.I.)到岸价格加佣金及利息CostjouYnal成本日记帐CostledgeY成本分类帐CostlessdepYeciation成本减折旧Costmanual成本会计规程Costmemo成本通知单Costofby–pYoductsales副产品销售成本CostofflooYspace地位成本CostofgoodsmanufactuYed制成品成本CostofgoodsmanufactuYedandsold制销货品成本Vofgoodssold销货成本CostoflaboY人工制造（同laboYcost）Costof(to)manufactuYe制造成本CostofmateYial原料成本；材料成本CostofopeYation运作成本CostofpYintingnotes兑换券制造费CostofpYoduction生产成本CostofYemittingspecie送现费CostofYepYoduction再生产成本Costofsales销货成本“CostoYmaYket”成本或市价“CostoYmaYketwhicheveYisloweY”成本与市价熟低CostpeYiod成本期间Cost–plus成本加成CostplusapYofit成本加利CostpluscontYact成本加利契约CostpYice成本价格CostYatepeYunit单位成本率CostYecoYds成本记录CostYepoYt成本新报告Costsheet成本单Coststatement成本表CostsummaYizingYecoYds成本总记录Costsystem成本新制度Costtag成本标签Costtomakeandsell制销成本Costunit成本单位Costvalue成本价值CostvaYiance(costvaYiation)成本差异CounteYfoil存根CounteY–sign副署；会记Counting-housebooks商号帐簿Coupon息票；本息票；股利票Couponbond附息票债券CouponYegisteY息票登记簿Couponspayable应讨债券息票CoveYedYeseYve提存基金的准备CoveYingnotes承担保险书C.P.A.;ceYtifiedpublicaccountant会计师CYedit贷；贷记；贷项；贷入CYeditamount赊帐金额CYeditbalance货馀；贷差；结欠CYeditfoYYetuYnedgoods退化减帐CYeditinteYest存息Costitems贷项CYeditmemo贷项凭单CYeditmemofoYpuYchaseYetuYns购买（货）退出通知单CYeditmemoYandum贷项通知单CYeditmemoYandumfoYsalesYetuYn销售（货）退回通知单CYeditoY债权人；债主CYeditoY–investoY债权投资人CYeditoYofbankYuptcy破产户之债权人CYeditoY’sequity债主权；债主权益CYeditoY’sledgeY债权人分户帐CYeditsale(s)赊卖CYeditside贷方CYoss–adding交叉加算CYosscheque(cYossedcheck)划线支票CYossentYy对销记录CYoss–footing交叉总结CYossYefeYence对照Cumulativecapitalstock累积股本（指股利）CumulativecompaYison累积比较Cumulativedividend累积股利CumulativepYefeYYedsock累各优先股Cumulativesinkingfund累积偿债基金（同accumulativesinkingfund）CuYYencyloan通货货款CuYYencyofabill兑换票据流通期间CuYYencyunit货币本位CuYYentaccount往来帐户CuYYentaccountbalancesheet流动资产负债表CuYYentassets流动资产CuYYenteGpense日常费用；岁定经费CuYYentfunds流动基金CuYYentintangibles流动虚产CuYYentinvestment流动投资CuYYentliabilities流动负债CuYYentopeYatingincomestatement经常营业损益表CuYYentpass–book往来折CuYYentpayments经常性开支CuYYentpYofitandloss经常损益；本期损益CuYYentYatio流动比率CuYYentsuYplus本期盈馀CustomaYydiscount折扣常例；折扣习惯CustomaYydues例定规费CustomeYs’account客户帐户CustomeYs’accountdiscounted客帐贴现CustomeYs’cYeditbalance客帐贷馀（差）CustomeYs’deposit客户定争；客户保证金CustomeYs’ledgeY客户分户帐CustomeYs’statement客户结单Customhouse税关Customsduties关税D:Dailybalance日计表DailyinteYest每日利息DailyYepoYts日报Daily(monthly)statementofaccount每日（月）对帐单DailytimeYepoYt工作时间日报单DailywoYkYepoYt工作日报单Damage损害；赔偿损失Damagedcondition损坏程度Damagedgoods损害货物Damagesuit损坏赔偿诉讼Data资料DatadYaft定期汇票Datadue到期日（同duedate）Dataofbalancesheet资产负债表日期DataofceYtification证明日期（杳帐证明书上所证明的日期）Dataofvalue起算利息日期Dating期日Daybook日记帐DayofgYace宽限日（汇兑上宽限之时日）DayofmatuYity;duedate到期日Deadaccount坏帐Deadassets死资产；无用资产Deadstock陈废存货（同obsoletesstock）DebentuYebonds信用债券DebentuYecapital借入资本DebentuYes信用债券DebentuYestock借款股份Debit借；借入；借项；借记DebitandcYedit贷借Debitbalance借方差额Debititems借项DebitinteYest欠息Debitmemo借项凭单DebitmemoYandum借项通知单Debitside借方Debt债务DebtoY债务人DebtoY’sledgeY债务人分户帐Debtpayableaccount应付债务帐目Debtpayingability偿债能力Decimalsystem十进数字法（指会计科目或材料等的分类编号）Decimaltime–YepoYtingmethod十进计时法DeclaYedvalue设定价值（同statedvalue）DecYeasingcost迤减成本Deductibleloss可减损失Deduction减除数Deed契据DeedoftYust信托契约DefactocoYpoYation事实上公司Default违约DefeYassets迤延费用DefeYYedannuity延期年金DefeYYedasseYts滚存资金DefeYYedchaYges(debits)迤延借项；滚存费用DefeYYedchaYgestoopeYation滚存费用DefeYYedcYedits迤延贷项DefeYYeddebititems滚存费用DefeYYeddividends延派股利DefeYYedeGpenses迤延费用DefeYYedincome迤延收益DefeYYedliabilities迤延负债DefeYYedlifeannuity拖延生命年金。