2019年商务英语初级词汇：财务与会计
商务英语词汇手册
商务英语词汇手册商务英语词汇手册商务英语是现代商务活动中不可或缺的一部分，掌握相关的词汇对于提升商务英语能力至关重要。
本手册将为您提供一系列常见的商务英语词汇及其解释，帮助您更好地理解商务英语术语。
一、商务沟通词汇1. Communication-通信- Email-电子邮件- Conference call-电话会议- Memo-备忘录- Presentation-演示- Negotiation-谈判- Feedback-反馈- Follow-up-跟进2. Meeting-会议- Agenda-议程- Minutes-会议纪要- Chairperson-主持人- Attendee-与会者- Action items-行动事项- Q&A session-问答环节- Brainstorming-头脑风暴二、财务与会计词汇1. Financial statements-财务报表- Balance sheet-资产负债表- Income statement-利润表- Cash flow statement-现金流量表- Financial ratios-财务比率- Audit-审计- Budget-预算- Profit margin-利润率2. Payment-支付- Invoice-发票- Receipt-收据- Payment terms-支付条件- Accounts payable-应付账款- Accounts receivable-应收账款- Overdue-逾期- Remittance-汇款三、市场营销词汇1. Market research-市场调研- Market segmentation-市场细分- Target audience-目标受众- Consumer behavior-消费者行为- Brand positioning-品牌定位- Competitive analysis-竞争分析- SWOT analysis-SWOT分析- Market share-市场份额2. Advertising-广告- Advertisement-广告- Campaign-广告活动- Billboard-广告牌- Endorsement-背书- Sponsorship-赞助- Promotional offer-促销活动- Public relations-公共关系四、国际贸易词汇1. Import and export-进出口- Customs-海关- Tariff-关税- Trade agreement-贸易协议- Duty-free-免关税的- Quota-配额- Trade deficit-贸易逆差- Trade surplus-贸易顺差2. Logistics-物流- Freight-货运- Warehouse-仓库- Shipment-货物装运- Container-集装箱- Incoterms-国际贸易术语- Freight forwarder-货运代理- Track and trace-跟踪五、人力资源词汇1. Recruitment-招聘- Job posting-职位发布- Resume-简历- Interview-面试- Candidate-候选人- Reference-推荐人- Offer letter-录用信- Onboarding-入职2. Performance evaluation-绩效评估- Goal setting-目标设定- Performance review-绩效评审- KPIs (Key Performance Indicators)-关键绩效指标- Feedback-反馈- Promotion-晋升- Training and development-培训与发展- Termination-解雇六、跨文化交际词汇1. Cultural differences-文化差异- Etiquette-礼仪- Taboos-禁忌- Body language-肢体语言- Manners-风俗习惯- Interpersonal skills-人际交往技巧- Adaptability-适应性- Respect-尊重2. Globalization-全球化- Internationalization-国际化- Multiculturalism-多元文化- Global market-全球市场- Cultural integration-文化融合- Cross-cultural communication-跨文化交流- Diversity-多样性- Language proficiency-语言能力总结：本商务英语词汇手册涵盖了在商务活动中常见的各个领域的英语词汇。
商务英语 会计词汇
、会计英语专业术语1．Bookkeeping 簿记2．Data-processing 数据处理3．Double-entry 复式记账4．Single-entry 单式记账5．Account 账户6．Journal 日记账7．Ledger 分类账general ledger 总分类账subsidiary ledger 明细分类账8．Capital 资本9．Stock(inventory) 存货10．Account receivable 应收账款11．Account payable 应付账款12．Posting 过账13．Assets 资产14．Liabilities 负债15．Net worth 净值16．Current liabilities 流动负债17．Long-term liabilities 长期负债18．Stockholders’ equity =proprietorship 业主（股东）权益19．Fiscal period会计期间20．Partnership 合伙经营21．Accounting equation /formula 会计等式/方程式22．Debit 借方23．Credit 贷方24．Cash in bank 银行存款25．Bank loan 银行存款26．To foot (footing) 加总27．Trial balance 试算平衡表28．Sales invoice 销售发票29．Negotiable instrument 流通票据30．Cost accounting 成本会计31．Selling price 销售价格32．Allowance 折让33．Discount 折扣34．Gross profit 毛利35．Sales returns 销售退回36．Current assets 流动资产37．Fixed assets 固定资产38．Intangible assets 无形资产39．Balance sheet 资产负债表40．Patent 专利权41．Copyright 版权42．Franchise 专营权，特许权43．Trade discount 商业折扣44．Depreciation 折旧45．Bonds payable 应付债券46．Mortgages payable 应付抵押借款47．Accrual basis(the produced authority system) 权责发生制48．Prepay 预付49．Cash basis(the realized receipt Ａnd payment system) 收付实现制50．Bill of loading 提单51．Physical inventory system 实地盘存制52．Perpetual inventory system 永续盘存制53．Allowance for uncollectible accounts 坏账准备54．Uncollectible accounts expense=bad debts 坏账损失55．Accumulated depreciation =allowance for depreciation 累计折旧56．Factory cost 工厂成本57．Overhead 间接费用58．Financial forecast 财务预测59．Retail outlet 零售渠道60．Summary account 汇总账户61．Close out 结清62．Closing entry 结账分录63．Depletive assets 折耗资产64．Credit note 贷项通知书65．Debit note 借项通知书66．Income statement 收益表67．Net income 净收益68．Capital statement 资本表69．Installment sales 分期付款销售70．Accounting cycle 会计循环71．Source document 原始凭证72．Worksheet 工作底稿73．Post-closing trial balance 结账后的试算表74．Drawing account 业主往来帐户75．Notes payable 应付票据76．Open account 未清帐户77．Notes receivable 应收票据78．Demand deposits 活期存款79．Petty cash funds 备用金80．Bank drafts 银行汇票81．Cashier’s drafts 本票82．Open the bank 开立账户83．Rule off 账户划线84．Outstanding checks 未兑现支票85．Deposit in trant 在途存款86．Nonsufficient fund check 空头支票87．Reconciliation statement 调节表88．Bank statement 银行对账单89．Service charges 银行服务费90．Merchandise inventory 库存商品91．Merchandise inventory turnover 存货周转率92．Net purchases 净购进93．Net sales 净销售94．Working capital 营运资金95．Audit 审计96．Internal control 内部控制97．Internal audit 内部审计98．Job-order cost accounting 分批成本会计99．Process cost accounting 分步成本会计100．Direct cost /prime cost 直接成本/主要成本101．Standard cost 标准成本102．Burden rate 负荷率103．Petty cash(fund) 零（备）用金104．Imprest cash(fund) 定额备用金105．Imprest system 定额备用制106．Physical count 实地盘存107．Retail inventory method 零售价盘存108．First-in, first-out(FIFO) 先进先出法109．Last-in, first-out(LIFO) 后进先出法110．Lower-of-cost-or-market rule(LCM) 成本与市价孰低法111．Moving average 移动加权平均112．Weighted average 加权平均113．Specific identification 具体确认114．FOB(free own bought) destination 目的地交货价115．FOB shipping point 起运点交货价116．Inventory cutoff 库存商品截至日期117．Gross margin 毛利118．Finished goods 产成品119．Work-in-process 在产品120．Acid-test ratio (quick ratio) 速动比率121．Cash over Ａnd short 现金溢缺122．Contingent liability 或有负债123．Discount period 贴现期，折扣限期124．Discount rate 贴现率，折现率125．Discounting a note receivable 应收票据折价126．Liquidity 变现性127．Maturity date 到期日128．Maturity value 到期值129．Amortization 摊销130．Book value 账面价值131．Capital expenditure 资本支出132．Declining –balance depreciation method 余额递减法133．Straight –line depreciation method 直线折旧法134．Sum-of-the-years-digits depreciation method 年数总和法135．Units-of-production depreciation method 工作量法136．Fair market value 公允市价137．Salvage(residual) value 残值138．Undepreciated cost 折余价值139．Amortization of bonds 债券摊销140．Annuity 年金141．Bond discount 债券折价142．Bond maturity date 债券到期日143．Bond premium 债券溢价144．Callable bonds 可赎回债券145．Consolidated financial statement 合并报表146．Convertible bonds 可调换债券147．Long-term investment 长期投资148．Market rate of interest 市场利率149．Present value of an annuity 年金现值150．Registered bonds 记名债券151．Bearer bond 无记名债券152．Secured bonds 担保债券153．Serial bonds 分期偿还债券154．Stated(nominal) rate of interest 设定利率（名义利率）155．Term bonds 定期债券156．Debt financing 负债融资157．Equity financing 权益融资158．Lease obligations 租赁融资159．Deferred income taxes 提延所得税160．Effective interest rate 实际利率161．Leveraging 杠杆作用162．Capital stock 股本163．Cash dividend 现金股利164．Articles of incorporation(charter) 公司章程165．Contribute capital 捐赠资本166．Cumulative-dividend preference 累计优先股利167．Current-dividend preference 现行优先股股利168．Date of declaration 公告日169．Dividends in arrears 积欠股利170．Issued stock 已发行股利171．Legal capital 法定资本172．Limited liability 有限责任173．Outstanding stock 发行在外的股票174．Participating-dividend preference 参加分红优先股股利175．Preemptive right 优先股176．Property dividend 财产股利177．Statement of retained earnings 留存收益表178．Stock dividend 股票股利179．Treasury stock 库藏股票180．Liquidation 清算181．Market value 市价182．Transportation in 购货运费183．Transportation out 销货运费184．Promissory note 本票，期票185．Marker 出票人186．Bearer 持票人187．Endorse 背书188．Endorser 背书人189．Dishonor （票据的）拒付二、资产负债表英文科目：会计科目Deion资产ASSETS现金和银行存款\"Cash on hand Ａnd cash in bank (or:Cash Ａnd bank deposits)\"短期投资S-T investment减：短期投资跌价准备Les: Provision for S-T investment 短期投资，净值S-T investment, net应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable减：坏帐准备\"Less: Provision for bad debt(or:Allowance for doubtful debt)\"应收帐款，净值Accounts receivable,net应收关联方款项Due from Related parties应收/应付合并子公司Due from/to consol. Sub.应收控股公司Due from holding company应收分公司款项Due from associate co预付帐款Prepaymert预交税金Prepaid tax其他应收款Other receivable减：坏帐准备Less: Provision for bad debt其他应收款，净值Other receivables,net存货Inventory减：存货跌价准备Less: Provision for inventory存货，净值Inventory,net待摊费用Deferred expenses待处理流动资产Current loss suspense其他流动资产Other current assetsIPO＝Initial Public Offerings=首次公开募股IPO expense - due from Singapore Changhua 一年内到期长期债券投资Current portion of L-T investment on bonds应收补贴款Subsidy receivable流动资产合计Total of current assets长期股权投资Long-term investment-equity股权投资差额Long-term investment-surplus长期债权投资Long-term investment-bonds其他长期投资Long-term investment-others长期投资合计L-T investment, subtotal固定资产，原值Fixed assets, cost减：累计折旧Less: Accumulated depreciation减：减值准备Less: Impairment losses固定资产，净值Fixed assets, net固定资产清理Disposal of F.A.工程物资Materials of CIP在建工程Construction in progress, net商誉Goodwill无形资产，净值Intangible assets, net长期待摊费用L-T deferred expenses其他长期资产Other L-T assets递延税款（资产）Deferred tax assets资产合计Total assets负债LIABILITIES短期借款Short-term loan应付票据Notes payable应付帐款Accounts payable应付关联方款项Due to Related parties应付控股公司Due to holding company应付联属企业款项Due to associate co应付工资Salary payable应付福利费welfare payable应交税金Tax payable应付股利Dividend payable其他应交款Payable to others其他应付款Other payable预提费用Accrued expenses预收帐款Advance from customers预计负债Accrued contingent liab.其他流动负债Other current liabilities长期借款，一年内到期部分Current portion of L-T loan流动负债合计Total current liabilities长期借款，非流动部分L-T loan,net off current portion应付债券Bonds payable长期应付款Long-term payable其他长期负债Other L-T liabilities递延税款（负债）Deferred tax liabilities负债合计Total liabilities股本Share capital资本公积Capital surplus储备基金Statutory surplus reserve企业发展基金\"Statutory public welfare fund (or:Enterprise expansion fund )\"职工奖福基金Staff & workers bonus & welfare fund 上市费用IPO expense未分配利润Retained earning权益合计Total equties负债和权益合计Total Liabilities Ａnd Equity损益表P&L销售收入Sales减：销售税金Less: sales taxes减：销售成本Less: cost of sales销售毛利Gross profit (loss)销售费用Selling expenses管理费用G&A expenses财务费用－其他Finance expenses-others汇兑损益FX Gain利息收入Interest income利息支出Interest expenses其他业务收入Other operating income其他业务支出Other operating expenses营业利润Operating profit投资收益Investment income补贴收入Subsidy营业外收入Non-operating income营业外支出Non-operating expenses以前年度调整PYA税前利润Profit before taxation所得税EIT少数股东损益Minority interest净利润Net profit期初未分配利润Retained Earnings, begining利润分配：Income appropriation:储备基金企业发展基金股利Dividend approprtiation期末未分配利润Retained Earnings, ending科目余额汇总表Top trial凭证voucher总帐Ledger 序号Serial。
财务会计英语专业词汇大全
财务会计英语专业词汇大全财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类 Assets一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets lossor income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment常用会计英语词汇【字体：大中小】【打印】基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integratedaccounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)marketrisk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票。
商务英语之会计英语汇总
商务英语之会计英语汇总商务英语之会计英语汇总文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-商务英语之会计英语汇总acceptance 承兑Account 账户accountant 会计员accounting 会计accounting equation 会计等式accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程articulation 勾稽关系assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算business entity 企业个体by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户Cash flow prospects 现金流量预测cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款单折certificate of indebtedness 借据Certificate Public Accountant注册会计师 certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇款手续费charter 营业执照chartered accountant 会计师chattels 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格cost principle 成本原则credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债deflation 通货紧缩delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事disclosure 批露discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期external users 外部使用者face value 票面价值factor 代理商fair value 公平价值financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会financial activities 筹资活动financial forecast 财务预测financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账general-purpose information 通用目的信息generally accepted accounting principles 公认会计原则going-concern assumption 持续经营假设goods 货物goods in transit 在运货物goodwill 商誉Government Accounting Office 政府会计办公室government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income from joint venture 合营收益income from sale of assets 出售资产收入income statement 损益表income tax 所得税indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书Inflation 通货膨涨installment 分期付款Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保险intangible asset 无形资产integrity 整合性inter office account 内部往来interest 利息interest rate 利率interest received 利息收入Internal auditing 内部审计Internal control structure 内部控制结构internal Revenue Service 国内收入署Internal users 内部使用者intrinsic value 内在价值inventory 存货Investing activities 投资活动investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备management accounting 管理会计manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产negative cash flow 负现金流量net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating activities 经营活动operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支owners equity 所有者权益partnership 合伙企业positive cash flow 正现金流量quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商retained earning 留存利润return of investment 投资回报return on investment 投资报酬returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券Securities and Exchange Commission 证券交易委员会security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款Sole proprietorship 独资企业solvency 清偿能力spare parts 配件stable-dollar assumption 稳定货币假设standard cost 标准成本statement of cash flow 现金流量表Statement of financial position 财务状况表stock 存货stockholders 股东Stockholders equity 股东权益stock take 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户tax 税捐taxable profit 可征税利润tax accounting 税务会计temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损window dressing 门面粉饰work order 工作通知单year end 年结。
财务会计英语常用单词.
A部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 线上项目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 滥用避税项目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已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据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 责任单位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 会计师报告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,会计基本方法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 会计暴露,会计暴露风险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 会计原则Accounting Principle Board 会计原则委员会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 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(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 会计单位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,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable 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 应收账款管理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 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本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 附加实缴资本additional tax 附加税adequate disclosure 充分披露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 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用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 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务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 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人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 应收账款账龄分析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 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准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 通用财务报表,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 分析analyst 分析师analytical review 分析性检查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 年度报告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 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本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 财产扣押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 环接观念artificial intelligence 人工智能ASB 审计准则委员会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 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念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 资产结构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,附属公司Association of Government Accounting 政府会计师协会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 审定财务报表,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 审计标准,审计准则Auditing Standards Board 审计准则委员会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 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告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 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务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 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人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 国际收支差额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 资产负债表分析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年破产改革法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 廉价销售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 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益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 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担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,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,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 线下项目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 效益成本分析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 投标保证金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,票据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 应付票据bills receivable 应收票据B/L 提货单black market 黑市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 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,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保证书,保证金③忠诚保证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 流通在外债券,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,最终财务成果B/R 应收票据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 损益分界分析,损益平衡分析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 预算管理budget variance 预算差异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 经营失败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 公司章程细则by-product 副产品C部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 股票购买期权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 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,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 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型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抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会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 现金损益分界分析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 现金流量对资本支出比率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 现金销售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 成本效益分析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 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,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 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman,s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计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 信托财产(或遗产)收支报表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 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押check ①支票②检查,核对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 财务总裁,财务总经理CHIPS 票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 流动资本,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票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,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 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》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 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商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 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函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商业票据②流通票据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 公司财务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 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表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 复杂资本结构complex information processing 复杂信息处理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 电子计算机会计数据库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 电子计算机辅助财务管理computer conferencing 电子计算机会议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 没收货物,充公货物confiscation 没收,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 集团公司财务报表,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 合并财务报表,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 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计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,顾问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 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存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贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划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,多数股权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 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产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 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》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代理银行corruption 贿赂,行贿cost ①成本②耗费,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 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析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 成本效益分析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 资本成本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 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院。
商务英语复习重点
商务英语复习重点第一章单词：business 商业entrepreneur 企业家Material resources 物力资源human resources 人力资源Financial resources 财政资源information resources 信息资源Manufacturing business 制造业tangible goods 有形财物Service business 服务型行业middlemen 经纪人Sales revenue 销售收入expense 费用Profit 利润loss 亏损Free-market system 自由市场经济pure competition 完全竞争Supply 供给demand 需求Monopolistic competition 垄断市场oligopoly 垄断寡头Monopoly 垄断段落：①、A person who risks his or her time ,effort ,and money to start and operate a business is called an entrepreneur . To organize a business ,an entrepreneur must combine four kinds of resources :material , human ,financial ,and informational . 企业家的概念和组成②、Pure competition is the complete form of competition .Pure competition is the market situation in which there are many buyers and sellers of a product , and no single buyers or sellers is powerful enough to affect the price of that product. In pure competition ,then, sellers and buyers as well must accept the going price.完全竞争③、Monopolistic competition is a market situation in which there are many buyers along with relatively many sellers who differentiate their products form the products of competition .垄断竞争④、An oligopoly is a market situation in which there are afew sellers . 寡头垄断⑤、A monopoly is a market with only only seller.完全垄断第二章单词：sole proprietorship 独资企业unlimited liability 无限责任Partnership 合伙general partner 普通合伙人Limited partner 有限合伙人corporation 公司Stock 股份stockholder 股东Close corporation 股份不公开公司open corporation 股份公开公司Corporate charter 公司执照common stock 普通股Preferred stock 优先股board of director 董事会Corporate officers 公司官员limited liability 有限责任Merger 兼并，合并cooperative 合作社Joint venture 合资企业syndicate 财团段落：①、In today a business environment , there are three major forms of legal organization : sole proprietorship , partnership , and corporation.企业的组织形式②、A sole proprietorship is a business that owned by one person . Sloe proprietorship is the oldest and simplest form of business ownership ,and it is the easiest and start. In most instances ,the owner simply decides that he or she is in business and begins operations.独资企业③、A partnership is an association of two or more persons to act as co-owners of a business for profit. 合伙企业④、A corporation is an artificial person created by law ,with most of legal rights of a real person .股份公司句子翻译：1、I think we should start /make a start/get started.我想我们应该开始/着手开始/进入正题了吧。
财务会计英语专业常用词汇大全
财务会计英语专业常用词汇大全a 一次或多次付款扣减绝对和无条件付款加速支付接受日接受加入附属设备承担责任的程度会计利益会计期间会计政策会计准则会计处理应收账款账项经备案的投资人累计准备金对承认的要求资产的取得兼并（德国）生产责任法诉讼事实上的所有权补充备案附加利差附加风险（设备的）附件已调整税基对收益的调整管理费（美国）行政法事先通知放款不利的税收后果做广告联合团体附属机构非洲租赁协会税后利率合计租金合计风险涉及自然资源开发权的协议协议联盟财务收益分配应收款损失备抵金改换用途地使用外国投资的易受控制程度修改递延的贷款费和相关的报酬的摊销摊销进度表摊销求偿金额使用量( ) （美国）可替代最低税类推为年度预算拨款（契约性文件的）附件适用法律适用的证券法律适用的应纳税寿命评估评估人员溢价拨款条例侵占核准权核准近似(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值仲裁's 公平交易安排扣留2A 美国统一商法典关于法定融资租赁的条款公司章程亚洲租赁协会评估设备经理资产风险保险资产证券化资产特点资产跟踪资产支持型融资立足于资产的出租人(经营租赁中的)资产导向型出租人资产受让人让与社团期限届满时( ) 所有权自动转移附着物属性拍卖审计认证证实当局认可固定利率中期融资可得到的程度正供出售证券平均寿命所管理的已筹资金资产净额平均值替补服务者资产负债表日带宽银行的下属机构银行报价破产成本破产法院破产法破产程序破产光船承租人廉价续租任择权每股基本收益基本租金（各期应付的租金）受益人大额项目开票和收款有约束力的协议卖主暗扣蓝皮书（美国二手市场设备价格手册）账面收入账面亏损借款人( )廉价购买任择权桥式融通桥梁经纪人费经纪人（租赁物由承租人）承建或承造的租赁协议推土机捆绑（在一起的）附加服务捆绑（服务）业务收购营业及开业许可税业务开发商业信托(e)细则字节一、资产类固定资产剥离不良资产流动资产货币资金1001 现金现款支付现款交易1002 银行存款，, , , .企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
高频商务英语词汇
财务与会计：损益表税务：报税beginning inventory :期初存货charitable donation :慈善捐款cost of goods sold :销货成本deduction :n.扣除；扣除额depreciation :n.折旧dependent :n.被抚养人distribution :n.配销e-filing :n.网络报税freight :n.运费exemption :n.免税额gross margin :毛利filing status :报税身分income statement :损益表head of household :户长net income :净损益，净收入married filing separately :已婚分报net sales :销货净额return :n.退税；收益operating expense :营业费用tax arrears :欠税，滞纳税金sales revenue :销货收入tax credit :税款扣抵额财务与会计：资产负债表tax evasion :逃(漏)税accumulated depreciation :备抵折旧tax return :报税单asset :n.资产tax saving :节税balance sheet :资产负债表unearned income :非劳动收入contributed capital :实缴股本税务：税务事宜fixed asset :固定资产alimony :n.赡养费liability :n.负债corporate tax :企业税notes payable :应付票据direct tax :直接税prepaid expense :预付款项excluding tax :不含税retained earnings :保留盈余gift tax :赠与税stockholders' equity :股东权益income tax :所得税产业：品管inheritance tax :遗产税batch :n.一批IRS (Internal Revenue Service) :美国国税局glitch :n.缺失progressive taxation :累进课税inspection :n.检查tax break :减税优惠leave out :遗漏tax increase :增税QC history :品管记录tax reform :税务改革QC procedure :品管流程tax revenue :税收quality standard :质量标准taxation :n.课税；征税random sampling :随机抽样taxpayer :n.纳税人recall :v.回收谈判：代理权reject :v.拒收；退回allowance :n.折让；备抵simulation test :模拟测试distribute :v.经销；代理产业：生产制造distribution network :经销网assembly line :装配线distributorship :n.代理权；经销权automated :a.自动化的exclusive :a.独家的breakthrough :n.突破hammer out :敲定capacity utilization :产能利用minimum :a.最低的component :n.零件normally :adv.通常；一般情形electronics :n.电子产品null and void :(法律上)无效的farm produce :农业产品third party :第三方global warming :全球暖化written consent :书面同意书high-tech industry :高科技产业谈判：合约labor-intensive :a.劳力密集的alliance :n.结盟；联盟manufacturing :n.制造amend :v.修改；修订mass production :大量制造attorney :n.律师offshoring :n.产业外移beneficial :a.受益的；有利的outsource :v.外包breach :n.违反；侵害power failure :停电clause :n.条款production capacity :产能commit :v.承诺；保证production process :生产流程compromise :v.妥协；让步recycling :n.回收；再生contract :n.合约semiconductor :n.半导体deadlock :n.僵局service industry :服务业dotted line :(尤指文件签名处之)点线；虚线waste disposal :废弃物处理draft :n.草稿；草案国际贸易：货运negotiator :n.谈判者；磋商者cash on delivery :货到付款party :n.(契约)当事人；一方delay :v.延迟resume :v.重新开始free on board :船上交货terminate :v.终止；终结ground delivery :海陆运输terms and conditions :交易条款letter of credit :信用状timetable :n.时间表lump sum :一次付清谈判：议价Net 30 :货到后三十日付款affordable :a.负担得起的net weight :净重bargain :v.议价pallet :n.(装卸、搬运货物用的)货板discount :n.折扣rush order :紧急订单；急件going rate :现行价格；现在行情shipment :n.货运物；货运in bulk :大量国际贸易：进出口outrageous :a.荒唐的；骇人听闻的customs duty :关税preferential price :优惠价格duty-free :a.免税的price war :价格战；削价竞争export :n.出口profit margin :毛利(率)import ban :进口禁令profitable :a.有利润的；有赚头的import restriction :进口限制quantity :n.数量；数额import substitution :进口替代quote :n.报价non-tariff barrier :非关税壁垒reflect :v.反映quarantine :n.检疫；隔离throw in :外加；额外赠送quota :n.配额通讯：传真smuggling :n.走私cover sheet :封面页国际贸易：贸易face down :正面朝下barrier :n.障碍fax machine :传真机bilateral :a.双边的incoming :a.传进来的boycott :v.抵制paper jam :卡纸dumping :n.倾销refill :v.再装填free trade :自由贸易resolution :n.分辨率Normal Trade Relations :正常贸易关系scan :v.扫描protectionism :n.保护主义通讯：电话英语trade agreement :贸易协议call waiting :电话插拨trade friction :贸易磨擦caller ID :来电显示器trade imbalance :贸易不均衡cell phone :手机trade surplus :贸易出超cold call :陌生电访；主动以电话推销商品trade talk :贸易会谈cordless :a.无线的国际贸易：外汇dial tone :拨号音currency :n.货币，通货directory assistance :查号服务devalue :v.贬值extension :n.分机号码downward :a.下降的，向下的long-distance call :长途电话exchange rate :汇率payphone :n.公共电话float :v.浮动receiver :n.电话筒fluctuation :n.变动，波动reception :n.收讯；接收foreign exchange :外汇telemarketing :n.电话营销foreign exchange loss :汇兑损失text message :简讯in dollar terms :以美元换算toll-free :a.免付费的intervention :n.干预；介入touch-tone phone :按键式电话peg :n.连动；紧盯(某货币)transfer :v.转接purchasing power parity :购买力平价voicemail :n.语音信箱selling pressure :卖压wrong number :打错电话volatile :a.不稳定的；易波动的通讯：电子邮件会议：会后attachment :n.附加檔consensus :n.(意见等的〉一致；共识capacity :n.容量decision :n.决定；裁决CC (carbon copy) :副件抄送get down to business :开始办正事delete :v.删除implement :v.实施；执行download :v.下载minutes :n.会议记录e-mail :v.寄电子邮件postpone :v.延期forward :v.转寄tie up loose ends :处理枝节问题junk mail :垃圾邮件unresolved :a.未解决的mailbox :n.邮件信箱会议：会前recipient :n.收件者announce :v.宣布reply :n.回复chairman :n.主席salutation :n.称谓conference room :会议室subject :n.主旨document :n.文件通讯：邮件equipment :n.设备fragile :a.易碎的formal :a.正式的mail order :邮政划拨location :n.地点mailman :n.邮差meeting notice :会议通知parcel :n.包裹participate :v.参加postage :n.邮资reschedule :v.重新安排postmark :v.邮戳会议：会中printed matter :印刷品brainstorm :v.脑力激荡registered letter :挂号信clarify :v.澄清return address :寄件人地址debate :n.辩论sender :n.寄件者disagree :v.不同意zip code :邮政编码elaborate :v.详述；详加说明投资：股市finalize :v.完成；敲定investor:n.投资人，投资方fire away :尽管说；尽管问吧analyst :n.分析师floor :n.发言权anticipation :n.预期input :n.(建设性的)意见、评论asking price :卖价interrupt :v.打断；插嘴bear market :熊市motion :n.临时动议bellwether :n.指标证券；指标股nominate :v.提名blue-chip :a.蓝筹股的objective :n.目的bottom out :止跌回稳pick someone’s brain :听取意见或建议decline :v.下跌point fingers :(轻蔑地)指责dividend :n.股利pros and cons :利弊得失EPS (earnings per share) :每股盈余reconvene :v.再召开；再召集individual investor :散户resolution :n.(会议等的)决议insider trading :内线交易summarize :v.摘要；扼要说明IPO (initial public offering) :首次公开发行table :v.搁置jump :v.快速大幅上涨unanimous :a.一致同意的；无异议的limit up :涨停板you’re up :该你了；轮到你了make a profit :获利简报：使用图表margin trading :信用交易attention :n.注意mixed :a.涨跌互见的compared to :与……相比online trading account :在线交易账户erratic :a.不稳定的；无规律的OTC market :店头市场figure :n.数字peak :n.顶点；高点fluctuate :v.波动；震荡plunge :v.快速大幅下跌level out :持平portfolio :n.投资组合make up :占了；凑足pullback :n.拉回pick up :(销售等)开始好转、增加quarterly report :季报plateau :n.(上升后的)稳定水平(或时期)rally :v.扬升share :n.占有率rebound :n.反弹sliver :n.薄片record high :历史新高transparency :n.投影片run up :走高简报：作简报SEC (Securities and Exchange Commission) :证券管理委员会come down to :最重要的是share price :股价conclude :v.作总结sink :v.向下探底condition :v.影响；调整soar :v.飙涨divide :v.分成；分开stay on the sidelines :退场观望forecast :n.预测stock market :股市fruits of (one’s) labor :努力的成果stock split :股票分割goal :n.目标；目的stockbroker :n.股票经纪人handout :n.讲稿；讲义TAIEX (Taiwan Stock Exchange Stock Index) :台湾证券交易股价指数keep up the good work :好好继续保持trading volume :交易量make it big :大获成功undervalue :v.低估overview :n.概观；大要投资：基金与其他reverse :v.反转；逆转bond fund :债券型基金revolutionary :a.革命性的closed-end fund :封闭型running :adv.连续地derivative :n.衍生商品selling point :卖点equity fund :股票型基金team up with :与……合作fund manager :基金经理人total sales :总销售额futures :n.期货video :n.影片hedge fund :避险基金wrap up :完成；结束index fund :指数型基金经济：国际经济leverage :n.杠杆bailout :n.紧急援助management fee :管理费creditor nation :债权国mutual fund :共同基金developed country :已开发国家offshore fund :海外基金emerging market :新兴市场option :n.选择权European Union :欧盟REIT (Real Estate Investment Trust) :不动产投资信托基金G10 :十大工业国trust :n.信托globalization :n.全球化warrant :n.认股凭证IMF :国际货币基金投资：债券sanction :n.制裁bond rating :债券评等summit :n.高峰会convertible bond :可转换债券World Bank :世界银行government bond :政府债券WTO :世贸组织junk bond :垃圾债券经济：国内经济medium-term note :中期债券budget bill :预算案par value :面值budget deficit :预算赤字premium :n.溢价economic policy :经济政策redeem :v.赎回economic reform :经济改革T-Note (Treasury note) :中期国库券electricity :n.电力underwriter :n.(股票、债券等的)承销公司；承销商infrastructure :n.基础建设yield :n.收益investment environment :投资环境行销：促销monetary policy :货币政策coupon :n.折价券real estate :房地产feature :n.特性subsidy :n.补助，补贴flier :n.传单unemployment rate :失业率free sample :免费样品经济：经济趋势giveaway :n.赠品economic fluctuation :经济波动like gangbusters :狂销；热卖inflation :n.通货膨胀poster :n.海报lagging indicator :落后指标promotional campaign :促销活动optimistic :a.乐观的sachet :n.试用包outlook :n.展望sales promotion :促销recession :n.景气衰退sport :v.展现；夸示recovery :n.复苏target :v.锁定stagnant :a.停滞的行销：广告宣传turnaround :n.(营业、经济等的)突然好转billboard :n.广告广告牌经济：经济学用语come on the market :上市bubble economy :泡沫经济commercial :n.电视广告current account :经常帐exposure :n.曝光(率)deficit :n.赤字；逆差eye-catching :a.引人注目的domestic demand :国内需求Internet ad :网络广告economic growth :经济成长media :n.媒体economic statistics :经济统计print ad :平面广告export-oriented economy :出口导向经济slogan :n.标语；口号foreign exchange reserve :外汇存底theme :n.主题GDP :n.国内生产毛额trademark :n.商标index :n.指数user-friendly :a.使用方便的indicator :n.指标行销：商展liberalization :n.自由化bottom line :结余；结算macroeconomics :n.总体经济学bundle :n.搭售商品market economy :市场经济convention :n.(专业)展览会standard of living :生活水平demonstration :n.展示undersupply :n.供给不足entrance :n.入口客服：客户投诉go with :选择；决定采用break down :故障high traffic :a.高流量的claim :n.(保险)理赔；费用申请marketing material :营销材料;宣传品complaint :n.抱怨；不满sign :n.标志criticism :n.批评trade show :商展defective :a.瑕疵的；有缺陷的turnout :n.出席者；参观人数feedback :n.意见反映visible :a.显眼的improve :v.改进；改善行销：行销企划invalid :a.无效的competition :n.竞争；竞争对手price list :价目表customer base :顾客群product quality :产品质量distribution :n.经销；配销purchase :n.购买market research :市场研究refund :n.退费market survey :市场调查replacement :n.更换marketing budget :营销预算warranty :n.保固marketing plan :营销计划客服：售后服务marketing strategy :营销策略assemble :v.聚集，组装potential client :潜在客户customer satisfaction :客户满意(度)pricing strategy :定价策略customer service hotline :客服热线respondent :n.受访者defer payment :延后付款retailer :n.零售商delivery :n.递送sposorship :n.赞助installation :n.安装supplier :n.供货商long-standing :a.长期的target market :目标市场manual :n.使用手册业务：出差membership :n.会员身分，会员资格baggage claim :行李提领处model number :型号baggage handler :行李搬运员part missing :缺零件boarding pass :登机证place order :下订单business suite :商务套房receipt :n.收据carry-on luggage :随身行李subscribe :v.订购Immigration :n.入境管理处；移民企业经营：办公室流程itinerary :n.行程表coworker :n.同事jet lag :时差不适dress code :服装规订on business :出差；洽公escort :v.陪同R&R (rest and relaxation) :休息放松inventory :n.库存reconfirm :v.再确认meeting room :会议室reservation :n.订位punch in :上班打卡room service :客房服务receptionist :n.柜台人员；接待人员stipend :n.津贴requisition form :需求单switch flights :转机security guard :保全人员travel agent :旅行代办员；旅行社业务security system :保全系统业务：电子商务shredder :n.碎纸机buy-it-now price :直接购买价stockroom :n.储藏室community :n.社群swipe card :刷卡consumer base :消费群企业经营：经营管理e-commerce :n.电子商务assignment :n.分派；任务feedback :n.意见回馈audit :n.稽查；稽核fraud :n.骗局；诈骗authority :n.权限max out :刷爆bankruptcy :n.破产online auction :网络拍卖corner the market :垄断市场place a bid :投标；出价corporate culture :企业文化platform :n.平台development :n.发展；开发product catalog :产品目录diversify :v.多角化;多样化reserve price :底价downsize :v.缩编transaction :n.交易innovation :n.创新vendor profile :卖家简介merger :n.合并；并购业务：付款条件operation :n.营运cash discount :现金折扣risk :n.危机；风险consignment :n.寄售(货品卖出才付款) strategy :n.策略direct deposit :直接汇款subordinate :n.下属extend :v.展延track record :绩效纪录open account :记帐交易企业组织：企业简介payment in advance :预先付款branch office :分公司refundable :a.可退还的company profile :公司概况shipment :n.装运；装载的货物core business :核心事业wire transfer :电汇转帐corporation :n.公司，企业业务：交货found :v.创立Carriage Paid To (CPT) :运费付至……headquarters :n.总公司consignee :n.收件人joint venture :合资企业delayed delivery :延期交货limited liability :有限责任Delivered Duty Paid (DDP) :完税后交货listed company :上市公司Delivered Ex Ship (DES) :目的港船上交货market capitalization :市价总值delivery date :交货日期merger :n.合并delivery order (D/O) :到港通知nonprofit :a.非营利的express mail :快递state-run enterprise :国营企业Free On Board (FOB) :船上交货subsidiary :n.子公司packing list :装箱单；送货明细企业组织：组织架构weight (WT) :n.重量CEO :n.执行长Ex Works (EXW) :工厂交货价chief of staff :人事总务主管业务：洽谈业务counselor :n.顾问bulk order :大量订购division :n.事业部commission :n.佣金entrepreneur :n.企业家competitive edge :竞争优势executive :n.高阶主管deal :n.交易human resources :人力资源hot seller :畅销品；热卖商品jurisdiction :n.管辖范围in stock :库存leadership :n.领导lead time :交货期(从订货到取货所需的时间) sales representative :业务代表，业务员market share :市场占有率人资：面试product line :产品线annual leave :年假proceeds :n.净收入；净所得(此义恒作复数) background :n.背景；经历quantity discount :大量订购折扣career :n.职业；生涯quotation :n.报价单compensation :n.报酬；津贴；薪水sales pitch :营销辞令；营销手法competent :a.能干的；有能力的specs (specifications) :n.规格describe :v.描述swear by :保证；强力推荐employee number :员工编号业务：商务餐会evaluate :v.考核business dinner :商业晚餐experience :n.经验dessert :n.甜点full-time :a.全职的discussion :n.讨论hardworking :a.工作勤奋的etiquette :n.礼仪health insurance :健康保险follow up :后续追踪hire :v.雇用hospitality :n.殷情招待hiring criteria :录取标准host :v.主持interviewee :n.面试者；受访者invitation :n.邀请overtime :n.加班luncheon :n.午餐宴performance :n.表现pick up the tab :付帐picture :v.描绘；想象rain check :改期position :n.职务；职位reception :n.招待会；欢迎会probationary period :试用期schedule :v.安排；预定proficient :a.精通的toast :v.提议为……干杯qualified :a.有资格的；能胜任的银行业务：票据report to :直属cashier's check:本票responsible :a.有责任的；应负责任的check:n.支票resume :n.履历表clearing house:票据交换所；清算所skill :n.技能；技术endorse:v.背书strong point :优点financial institution:金融机构supervisor :n.主管mature:v.(定存、票据等)到期title :n.职称money order:汇票travel :n.出差；出外营销paycheck:n.薪资支票working hours :工作时间stop payment:止付人资：人事管理postdated check:远期支票break :n.(短暂)休息时间traveler's check:旅行支票bulletin board :公布栏银行业务：消费金融company policy :公司政策cancel:v.停(卡)effective :a.生效的；有效力的cash card:现金卡incentive program :奖励制度collateral:n.抵押品；担保品leave of absence :事假credit card:信用卡on-the-job training :在职训练credit limit:信用额度seniority :n.资历；资深credit rating:信用评等sexual harassment :性骚扰debit card:签帐卡sick day :有给薪病假debt consolidation:负债整合take over :接替；接管default:n.违约temp :n.临时雇员freeze:v.冻结(账户)人资：人事异动installment:n.分期付款business trip :出差loan:n.贷款glass ceiling :玻璃天花板；女性升迁障碍minimum finance charge:每月最低应缴金额headhunter :n.猎人头公司mortgage:n.房贷；抵押借款job-hopping :n.跳槽statement:n.账单明细lay off :解雇；裁员outstanding:a.未清偿的；未付清的promotion :n.升职refinance:v.重新贷款relocate :v.调职财务与会计：企业资源规划reshuffle :v.改组；改革；洗牌big bang approach :全面导入法resignation :n.辞职cash flow :现金流量retirement :n.退休custom-made :a.客制的sex discrimination :性别歧视ERP :企业资源规划(EnterpriseResourcePlanning)successor :n.继任者；继承人financial statement :财务报表suspension :n.停职franchising strategy :分点推广法turnover rate :流动率；离职率GAAP(generally accepted accounting principles) :公认会计原则社交：接待访客integrated :a.整合的briefing :n.简报slam dunk approach :强力置入法business card :名片财务与会计：会计流程comfortable :a.舒适的；自在的invoice :n.发票demonstration :n.展示ledger :n.分类帐expect :v.等待non-payment :n.未付，未缴impress :v.使……留下深刻印象outstanding :a.未偿付的interpreter :n.翻译员overcharge :v.索价过高，溢收费用introduce :v.介绍overdue :a.逾期的overseas visitor :外宾payment terms :付款条件pick up :接送receipt :n.收据reception desk :接待处；柜台reimbursement request :请款单see off :送机remittance :n.汇款tour :n.参观；游览保险：保险给付welcoming party :欢迎派对coinsurance :n.共同保险(金)社交：谈工作compensation :n.赔偿department :n.部门co-payment :n.定额手续费freelance :a.无契约限制的deductible :n.自负额immediate boss :直属上司escape clause :免责条款in charge :负责exclusion :n.排除给付in line for :很有可能得到out-of-pocket :a.自掏腰包的lecture :n.责备；训斥payout :n.保险给付额line of work :行业validity :n.正当性；有效性nine to five :朝九晚五保险：保单orientation :n.新进员工训练compulsory :a.强制性的pressure :n.压力coverage :n.承保范围quit :v.辞职expiration :n.期满；截止raise :n.加薪insurance :n.保险retirement :n.退休insurer :n.保险公司rush hour :尖峰时间personal liability :个人责任险specialize :v.专攻policy :n. 保单work for :在……上班；为……工作policyholder :n.投保人社交：谈休闲premium :n.保险费badminton :n.羽毛球renew :v.更新；续(约)belly dance :肚皮舞rider :n.附加条款bowl :v.打保龄球waiver :n.免责险ceramics :n.陶艺办公室：整理文件Chinese checkers :n.跳棋drawer :n.抽屉concert :n.音乐会；演奏会filing cabinet :档案柜couch potato :老是坐在沙发上看电视的懒骨头flip through :以指头轻触搜寻craft :n.手工艺label :v.贴上标签DIY (Do It Yourself) :自己动手作paper clip :回形针flea market :跳蚤市场paper punch :钉孔机foot massage :脚底按摩sleeve :n.(透明)档案夹free time :休闲时间staple :v.用订书机装钉golf :n.高尔夫球staple remover :钉书针移除器green thumb :擅长园艺办公室：影印gym :n.健身房enlarge :v.放大hobby :n.嗜好jam :v.卡纸jigsaw puzzle :拼图游戏lighten :v.变淡jog :v.慢跑make a copy of :影印一份……knitting :n.编织original :n.原稿leisure activity :休闲活动percentage :n.百分比movie theater :电影院reset :n.重新设定night market :夜市scroll down :向下卷动outdoor :a.户外的；喜欢户外活动的size :n.大小；尺寸outing :n.远足，郊游smudge :n.脏污pastime :n.消遣，娱乐streak :n.刮痕photography :n.摄影toner :n.碳粉pool :n.撞球two-sided :a.双面的resort :n.度假村，旅游胜地warm-up time :热机时间rock climbing :攀岩办公室：使用电脑sauna :n.蒸汽浴back up :备份snorkeling :n.浮潜bookmark :v.加入书签soccer :n.足球browser :n.浏览器sports :n.运动crash :v.当机sunbathe :v.作日光浴defragment :v.磁盘重整suntan :n.晒黑down :a.挂了；无法运作surf the Internet :上网filename :n.檔名surfing :n.冲浪folder :n.档案夹table tennis :桌球graphics file :图档tai chi :太极hard drive :硬盘tap dance :踢踏舞input method :输入法tennis :n.网球install :v.安装theme park :主题乐园key combination :组合功能键valet service :泊车服务log on :登入社交：闲谈memory :n.内存alumni reunion :同学会offline :a.离线的ballad :n.抒情歌曲online :a.联机的bargain :n.廉售品，特价品pop up :突然出现；跳出来bathing suit :泳衣power button :电源按钮；电源键box office :票房，售票亭restart :v.重新开机check-up :n.健康检查search :n.搜寻clear up :放晴update :v.更新college :n.大学virus :n.病毒comedy :n.喜剧wizard :n.高手；奇才compare :v.比较银行业务：一般业务divorce :v.离婚ATM:n.自动柜员机domestic car :国产车automatic bill payment:自动转帐服务economic :a.经济的balance:n.余额；差额fitness :n.健康；健美bank account:银行账户flu :n.流行性感冒bank holiday:银行公休日；国定假日haircut :n.理发banking:n.银行业务hangover :n.宿醉banknote:n.纸币；钞票horror movie :恐怖片certificate of deposit:定期存款humid :a.潮湿的checking account:支票存款账户illness :n.疾病deposit:n.存款in shape :身体健康discount rate:重贴现率injury :n.伤害Individual Retirement Account:个人退休账户insomnia :n.失眠interest:n.利息jazz :n.爵士乐safe-deposit box:(银行)保险箱keep fit :保持健康savings account:储蓄存款账户kilometer :n.公里signature:n.签名lifestyle :n.生活方式teller:n.(银行)出纳员low-fat :a.低脂的transfer:v.转帐married :a.已婚的wire:v.汇款MSN :实时通讯withdraw:v.提款on a diet :节食on a roll :大为成功，连番上涨overcast :a.阴暗的，阴天的pop :a.流行的romance movie :浪漫爱情片sci-fi (science fiction) :科幻小说single :a.单身的sky-high :a.极高的Skype :n.网络电话sober colors :素色splitting headache :偏头痛stick shift :(车子的)排档stomachache :n.胃痛suffocating :闷热的tension :n.紧张twin :n.双胞胎typhoon :n.台风under the weather :不舒服used car :二手车vacation :n.假期vegetarian :n.素食者work out :运动。