财务术语中英文对照Financial Accounting
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。
财务术语中英文对照大全，财务人必备！
财务术语中英文对照大全，财务人必备！点击标题下方注册会计师，一键关注。
知道“会计”的英语怎么说吗？不会？那可真够无语的额！想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！增加见识也好，装装逼也行。
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 T erm 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 pricedeflator (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 losse▎本文转载自acca（gaodunacca）。
财务会计英汉对照词汇表
accountant n.会计师，会计人员accounting n.会计，会计学accounting concept会计概念accounting element会计因素accounting entity会计主体accounting equation会计等式accounting information会计信息accounting period会计时期accounting principle会计原则accounting record会计记录accounting report会计报告accounting system会计系统，会计制度accrual-basis accounting权责发生制adequate disclosure充足表露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process剖析程序asset n.财富auditing n.审计balance sheet财富欠债表bookkeeper n.簿记员，记帐员bookkeeping n.簿记business n.公司，商经，经营cash-basis accounting现金收付制certified public accountants(CPAs)注册会计师，注册会计师chartered accountant特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n.客户，拜托人company n.公司conservatism n.稳重性consistency n.一致性controller n.主计长corporation n.公司cost accounting成本会计CPA firms注册会计师事务所debt n. 债务，欠款decision-making决议double-entry accounting system复式记帐系统executive n.高级管理人，行政部门expense n.花费financial accounting财务会计financial position财务情况financial statement财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n.展望going-concern concept连续经营概念governmental accounting政府会计historical cost历史成本income statement利润表、损益表income tax returns所得税申报表insolvent a.无偿付能力的internal control内部控制Internal Revenue Service (IRS)国内税收暑interpret v.解说、说明inventory n.存货journal n.日志帐jurisdiction n.司法部门liability n.欠债management accounting管理睬计management advisory管理咨询matching principle配比原则materiality重要性measure v.计量、衡量net income净利润net loss 净损失、净损失nonprofit organizations非营利组织objective principle客观性原则operating results经营成就owner ’s equity业主权益partnership n.合伙公司private businesses私营公司profit n. 利润、盈余public accounting公共会计realization principle实现原则render v.供给，提出revenue n.收入Securities and Exchange Commission (SEC)证券交易管理委员会single proprietorship独资公司solvent a.有偿付能力的tailored a.特定的tax statute税法transaction n.经济业务、交易withdrawals n.撤资，撤回yardstick n.标准、尺度2 会计循环account n.帐户accounting cycle会计循环accounting entry会计分录accounting procedure会计程序accounts payable对付帐款accounts receivable应收帐款adjusted trial balance调整后试算表adjusting entry调整分录advertising expense广告花费after-closing trial balance结帐后试算表allocate v.分派、分摊apportion v.分派、分摊balance n.余额balance sheet account财富欠债表帐户bank deposit slip银行帐单book of original entry原始分录帐簿calculate v.计算cash payments journal现金支出日记帐cash receipts journal现金收入日记帐check stub支票存根chronological record序时记录closing entry结帐分录closing the accounts结帐compound journal entry复合日志帐分录credit n. v.贷项、贷记credit balance贷方余额credit entry贷方分录debit n. v.借项、借记debit balance借方余额debit entry借方分录depreciation expense折旧花费double-entry accounting复式记帐会计、复式记帐制end-of-period adjusting entries期末调整分录footnotes n.附注general journal一般日记帐income statement account损益表帐户income summary account利润汇总帐户income tax payable对付所得税journal entry日志帐分录ledger n.分类帐ledger account分类帐帐户liquidity n.流动性，变现能力nominal account虚帐户operating expense营业花费，经营费用owner ’s capital业主资本permanent account永远性帐户post v. 过帐premium n.保险费、溢价profitability n.盈余能力property insurance财富险purchase journal购货日志帐real account实帐户retained earnings保存利润Salaries expense薪金花费sales journal销货日志帐sale receipt销货发票service revenue服务收入solvency n.偿债能力source document原始凭证special journal特种日志帐statement of cash flows现金流量表statement of owner’s equity 业主权益表statement of retained earnings保存利润表summarize v.加总、汇总telephone expense电话费用temporary account暂时性帐户unadjusted trial balance调整前试算表3 现金accounting record会算帐簿accounts payable对付帐款accounts receivable应收帐款bank account银行帐户bank charges银行手续费bank credit memorandum银行贷项通知bank debit memorandum银行借项通知 bank reconciliation银行余额调理表bank statement银行对帐单bond n. v.债券brokerage commission经纪人佣金cash account现金帐户cash dividend现金股利cash in bank银行存款cash on hand库存现金cash over and short现金溢缺cash payment journal现金支付日记帐cash receipts现金收入cash receipt journal现金收入日记帐cash register现金登记簿check n.支票checking account支票帐户controlling account统制帐户custodian保存人deposit n.存款deposit in transit在途存款dividend revenue股利收入fiscal period会计时期government bond公债income summary利润汇总interest date付息日internal control内部控制IOU ( 由 I owe you的读音缩略转义 ) 欠条long-term investment长久投资lower of cost or market (LCM)成本与市价孰低make change互换，找零头marketable debit security债务性有价证券marketable equity security权益性有价证券marketable security有价证券miscellaneous expense杂项费用miscellaneous revenue杂项收入money on deposit钱币存款money order汇款单notes receivable应收单据NSF (not sufficient funds)存款不足outstanding check未兑现支票petty cash备用金petty cash fund定额备用金postage n.邮费postdated check远期支票purchase price买价quoted market price挂牌市价replenish v.增补security exchange证券交易所short-term investment短期投资sinking fund cash偿债基金现金transaction n.交易，经济业务transportation in购货运费unrealized loss未实现损失voucher n.付款凭单4应收帐款account receivable n.应收帐款accounts receivable turnover应收帐款周转率adjusting entry调整会计分录aging 帐龄 (剖析)aging schedule帐龄剖析表allowance for doubtful accounts坏帐准备books n.帐簿credit department信贷部门，赊销管理部门credit loss信贷损失，赊销损失credit manager信贷经理，赊销管理经理credit ranking信誉评级credit risk信誉风险custody n.监护，管理indebtedness n.欠债 (额)installment plan分期付款计划internal control内部控制memorandum n.备忘录，内容纲要，买卖通知书negotiable asset可转让财富，可买卖财富net realizable value可实现净值operating cycle经营周期past due逾期sell on account赊销uncollectible accounts expense坏帐损失write off核销，冲减5 存货acquisition n.获得actual physical count实地清点average cost method均匀成本法balance sheet date财富欠债表日beginning inventory期初存货cost of goods available for sale可供销售的商品成本cost of goods sold销货成本current asset流动财富current replacement cost现时重置成本current period本期deflation n.通货，收缩ending inventory期末存货finished goods产成品first-in, first-out method (FIFO)先进先出法goods in process of manufacture在产品goods on hand存货，库存商品goods in transit在途商品gross profit method毛利法gross profit on sales销货毛利import duties入口关税inflation n.通货膨胀interim financial statement中期财务报表inventory n.存货inventory account存货帐户inventory measurement存货计量inventory sheet盘存表inventory valuation method存货计价方法last-in, first-out method (LIFO)后进先出法loss on inventory shortage存货欠缺损失lower of cost or market rule (LCM)成本与市价孰低原则manufacturing enterprise制造业公司merchandise n.商品，存货merchandise on account赊销商品merchandising enterprise商业公司net realizable value可变现净值net purchases购货净额net sales 销货净额preceding year从前年度periodic inventory system按期盘存制perpetual inventory system永续盘存制physical inventory实地盘存physical inventory system实地盘存制purchases account购货帐户purchases discount购货折扣purchase invoice购货发票purchases returns and allowances购货退回及折让rate of gross profit毛利率ratio of cost to selling retail price成本与销售价钱之比raw materials原资料receivables应收款项replacement cost重置成本retail business零售企业retail inventory method零售价钱法retail price零售价钱specific identification method个别辨识法subsidiary record明细记录taking a physical inventory存货的清点transportation-in购货运费vendor n. 卖主weighted average cost加权均匀成本weighted average method加权均匀法weighted average unit cost加权均匀单位成本6 固定财富above-average return超凡利润accelerated depreciation加快折旧accumulated amortization累计摊销accumulated depletion累计消耗accumulated depreciation累计折旧acquisition n.获取，获取allocation n.分派amortize v.摊销book value帐面值brand name品牌名称capital expenditure资天性支出capitalize v.资本化carrying value帐面净值cash flow现金流comparable可比的，有可比性的conservatively adv.守旧地contra-asset account财富对冲帐户copyright n.版权，专利权declining-balance method余额递减（折旧）法deplete v.消耗，用尽depreciable cost可供折旧成本depreciation n.折旧depreciation expense折旧费depreciation rate折旧率deterioration恶化，磨损disposal n.抛弃，处理double-declining-balance method双倍余额递减（折旧）法expensing n.花费化fair market value公正市价federal government联邦政府Financial Accounting Standards Board (FASB)财务会计准则委员会（美国）financial reporting财务报告franchise n.专营权，专卖权freight charge运输费generally accepted accounting principles通用会计准则goodwill n.商誉incidental cost附带成本income tax所得税installment plan分期付款协议intangible asset无形财富interest charge利息花费life-span生命期，生命周期long-lived asset长久财富natural resource自然资源net identifiable asset可确认净财富noncurrent adj.非流动性的normal return一般回报note payable对付单据obsolescence过时，裁减on due 到期patent n.专利，专利权physical substance实物形态plant asset长久财富prepaid expense预支花费present value现值property, plant & equipment固定财富research and development cost研究开发成本residual value残值revenue expenditure利润性支出round v.四舍五入sales tax销售税，花费税salvage value残值straight-line method直线（折旧）法tangible asset有形财富trade in 置换，以旧换新trademark n.商标useful life使用年限，有效年限weigh v.衡量7 流动欠债current liability流动欠债accounts payable对付帐款notes payable对付单据accrued liabilities应计欠债interest payable对付利息income taxes payable对付所得税unearned revenue预收收入impairment of assets财富减损commitments承付款项estimated liabilities预计欠债loss contingency或有损失8 长久欠债amortization of discount on bonds payable应付债券的折价摊销convertible bond可变换债券discount on bonds payable对付债券折价premium on bonds payable对付债券溢价mortgage bond抵押债券 000debenture bond信誉债券callable bond可提早兑回债券sinking fund bond偿债基金债券equity method权益法cost method成本法investee n.被投资者9 合伙公司drawing account提用帐户general partner一般合伙人limited liability partnership有限责任合伙limited partner有限合伙人limited partnership有限合伙limited personal liability有限的个人责任mutual agency互相代理partnership 合伙公司partnership contract合伙合同statement of partners’equity 合伙人权益表unlimited personal liability无穷的个人责任liquidation of a partnership合伙的清理10股东权益Additional paid-in capital超面值缴入股本Board of directors董事会book value per share每股帐面价值capital stock股本closely held corporation不公然招股公司common stock一般股corporation n.公司dividends n.股利double taxation两重纳税legal capital法定股本imited personal liabil有限责任paid-in capital缴入股本par value票面价值preferred stock优先股publicly owned corporation公然招股公司retained earnings保存利润stockholders n.股东stock dividend股票股利stock split股票切割treasury stock库藏股票11现金流量表beginning balance期初余额price/earning ratio市盈率cash flows现金流量profit margin利润边沿，销售利润率cash inflows现金流入profitability n.盈余能力cash outflows现金流出quick ratio速动比率cash equivalent现金等价物rate of dividend payout股利分派率cost of goods sold商品销售成本rate of return on investment(ROI)投资酬劳率direct method直接法rate of return on net sales销售利润率ending balance期末余额rate of return on stockholders' equity股东权financing activity筹资活动益酬劳率，净财富利润率indirect method间接法rate of return on total assets总财富报酬率interest expense利息花费ratio analysis比率剖析investing activity投资活动receivable turnover应收帐款周转率net cash flows净现金流量receivable turnover in days应收帐款周转天数operating activity营业活动share outstanding刊行在外的股票operating expense营业花费solvency .偿债能力preparation of statement报表编制subsequent events 期后事项，财富欠债表往后statement of cash flows现金流量表事项supplemental information增补信息trade account贸易项目trend analysis趋向剖析times-interest-earned ratio利息保障倍数12 财务报表剖析valuation .估价，评估accounting policy会计政策vertical analysis垂直剖析，纵向剖析acid-test ratio酸性试验比率，速动比率analyst n.剖析者，剖析人员asset turnover财富周转率auditor's report审计报告average collection days均匀收帐期base year基年book value per share每股帐面价值capital market资本市场cash ratio现金比率comparative statement比较报表comparative common-size statement 比较共同比报表common-size statement共同比报表contingent liability或有欠债current ratio流动比率debt ratio欠债比率debt-equity ratio欠债与产权比率debt to tangible net worth ratio欠债与有形资产净值之比dividend yield股利酬劳率earning power盈余能力earnings per common share(EPS)每股盈余，每股净利润financial position财务情况financial ratio财务比率financial statement analysis财务报表剖析financial structure财务构造footnotes to the financial statement财务报表附注horizontal analysis水平剖析inventory turnover存货周转率inventory turnover in days存货周转天数liquidity n.流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle营业周期。
财务英语词典-财务术语中英文对照
A:abandoned property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）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant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Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿 (同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式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 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After – cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 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Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 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）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All – purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐 (同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表 (同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset – income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同 account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’ orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店（分店）现金帐户Branch consignments (shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break – even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget – making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden – credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden – in – process 在制负荷（同manufacturing expenses – in – process）Burden rates 负荷分配Business 营业商业；业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项 (同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By – laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By – products 副产品By - products sales 副产品销售C:C.A.; chartered accountant 会计师Call 催缴股款通知书Call book 催缴股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催缴股款Call up capital 已催缴股本（包括已收及催缴未收的股本）Cancelled check 柱销支票；付讫支付Capacity expenses （生产）能量费用Capital资本Capital account 资本帐户Capital account balance sheet 固定资产负债表Capital adjustment account 资本调整帐户Capital assets 资本资产Capital charges 资本支出（同capital expenditures）Capital deficit 资本亏绌Capital expenditures 资本支出Capital expenditure account 资本支出帐Capital expense 集资费用Capital fund 资本基金Capital gains 资本利益Capital income 资本收益Capitalization 资本总额；资本化（指利益的资本化）Capitalization of interests 滚利作本Capitalized expenses 资本化的费用Capitalized profits 资本化的利益Capitalized value 资本化的价值Capital liabilities 资本负债（同funded debts）Capital transfer 资本转移Capital losses 资本损失Capital outlays 资本支出Capital profits 资本利益Capital receipts资本收入Capital returned to stock – holders in dividends 摊还股本Capital revenue 资本收益（同capital income）Capital stock 股本帐Capital stock authorized 额定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Capital stock outstanding 现发股本Capital stock – preferred 优先股本Capital stock subscribed 已认股本Capital stock subscriptions 认缴股本Capital surplus 资本盈利Capital uncalled 未收资本Caption of account 会计科目Card ledger 卡片式分类帐Card of account 分类帐目录Carriage 搬运费Carriage paid 运费付讫Carried forward 接后Carried over 过次页Carrying charges 置存资产费用Carrying charges 储存支出（指存货而言）Carrying cost 储存成本（指存货而言）Carrying value 储存价值（指存货而言）Cartage – in 购货车力Cartage – out 销货车力Cash 现金、现款Cash account 现金帐户Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产（包括现金、银行往来、运送现金等项目）Cash audit 现金审计Cash balance 现金馀额Cash basis 现金基础；收付实现基础V before delivery 现金交货Cash bonus 现金红利Cash book 现金簿；现金收付簿；现金帐Cash budget 现金预算Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）Cash Cr. 现金付出Cash credit 保证放款；活期信用放款Cash credit slip 现金支出传票Cash day; pay day 付款日Cash debit slip 现金收伟票Cash disbursements 现金付出Cash disbursements journal 现金付出日记帐Cash discount 现金折扣Cash dividends 现金股利Cash Dr. 现金收入Cash held in foreign countries 存国外现金Cashier 收支员；出纳员Cashier’s check 本票Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金Cashing check 兑现支票Cash in transit 在运现金Cash in treasury 库存现金Cash journal 现金日记帐；现金簿Cash journal day book 现金日记帐Cash on arrival 货到付现Cash on bank 银行存款Cash on delivery 现款交货Cash on hand 手存现金Cash on book 现金支出簿Cash payment journal 现金付出日记帐Cash payments 现金支付Cash payments book 现金付出簿Cash purchase 现购Cash receipts 现金收入Cash receits book现金收入簿Cash receipts journal 现金收入日记帐Cash remittance note 解款单Cash reserve 现金储蓄Cash sale invoice 现售发票；；现销发票Cash sales 现售；现销Cash sales book 现售簿；现销簿Cash settlement 现结Cash short and over 现金清偿基金Cash slip 现金传票Cash surrender value (of life insurance) 保险积存金Cash tickets 现售票；现销票Casual audit 临时审计Catalogue 目录Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）Certain annuity 确定年金Certificate book 股票簿Certificate deposit 证券存款Certificate of balance sheet 资产负债表证明书Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证；存款单折Certificate of indebtedness 借据Certificate of origin 原货凭单Certificate of stock 股票Certified accounts 会计师证明的帐目Certified balance sheet 会计师证明的资产负债表Certified check 保付支票Certifying bank 付款保证银行C.F. invoice货价及运费发票C.F. price货价及运费价格Change funds 找换金Charge and discharge statement资金运用表Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费Charge off 剔除Charges 费用；借项Charges against revenue 营业（业入）支出Charge sales 赊售、赊销Charges for remittances, transfers. etc. 汇水Charges forward 费用先付Charge side 贷方Charge tickets 赊购发票；赊销发票Charge to capital 资本支出Charge to income 营业（业入）支出Charter 执照Chartered accountant 会计师Charter of concession 特许证Chattel mortgage 动产抵押Chattels 动产Check 支票Checkbook 支票簿Checkbook stubs 支票存根簿Check collection 支票兑取Check collector 支票兑取人Check holder 持票人Check mark 核对符号；柱销记号Check register 支票登记簿Checking accounts 核对帐目Check to bearer 不记名支票Check to order 记名支票Cheque 支票Chequebook 支票簿Chief accountant 会计主任Chronological books 序时帐簿Chronological record 序时记录Circulating assets流动资产Circulating capital流动资本Circulating liabilities 流动负债Circulation cost 流动费用Claimant’s ledger 债权人分户帐Claim for additional securities 追加Claims 债权Class cost system 分类成本制度Classification manual 帐户分类说明Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表Clean bill 信用用据Clean draft 普通汇票Clearance sale 售低货Clearing account 暂记待结转帐目Clearinghouse 票据交换所Clerical error(s) 记录错误；误毕Client 委托人Client ledger 委托人分户帐“Close “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户Closed mortgage 限额抵押Closing 结算Closing accounts 结帐Closing balance 期终馀额；期终差额Closing entries 结帐记录Closing entry 结帐分录Closing the book(s) 结帐Co – insurance 共同保险C.O.D.; cash on delivery 交货收款Code number 标号数码Codicil 遗嘱更改C.O.D. sales 交货收款销售Collateral loans 证券担保放款Collateral note 附带期票Collateral security 附属担保品Collateral trust bonds 证券担保信托公司公司债Collection 徵收；收帐Collection charges 代收票据费Collection expenses 收帐费用Collection fees 代收票据费Collections receivable for customer 未收代付款Collective account 统经帐户Collector; bill collector 收帐人Collusion 串同舞弊Columnar analysis (columnar analysis sheet) 多栏分析表Columnar books 多栏帐簿Columnar journed 多栏日记簿Columnar records 多栏记录Columnar work sheet 多栏计算表Combined cost and general ledger 联合成本及普通分类帐Combined journal and ledger 联合日记分类帐Combined statement 联合决算表Commercial bills 商业票据Commercial bookkeeping 商业簿记Commercial capital 商业资本Commercial credits 商业信用款Commercial invoice 商业发票Commercial discount 商业折扣；商业贴现Commercial letters of credit 商业信用证Commercial museum 商品陈列所Commercial organization and customhouse 商业机关及税关Commercial paper 商业票据Commercial profit 商业利益Commercial register 商业登记簿Commercial registration 商业登记Commercial transaction 买卖；贸易Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商Commission(s) 佣金；手续费Commission agency 代理贸易Commission agent 贸易代理人Commission broker 经纪人Commission for collection 收帐佣金Commission merchant 代售商Commission sale; consignment sale 委托贩卖Common cost 共同成本Common dollar等值货币Common stock 普通股Community 共同收益Companies 公司财产Company 公司Company law 公司法Company limited by guarantee 保证有限公司Company limited by shares 股份有限公司（同corporation; joint stock company, limited）Company’s act 公司法（同law of corporation）Comparative balance sheet 比较资产负债表Comparative budget and actual balance sheet 预算与实际资产负债比较表Comparative budget and actual income sheet 预算与实际损益比较表Comparative cost sheet 比较成本表Comparative income account 比较损益表Comparative operating statement 比较营业表Comparative profit and loss statement 比较损益表Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表Comparative statement of order costs 分批成本比较表Comparative statement of product costs 产品成本比较表Comparison sheet 比较用表Compensation insurance 职工赔偿保险Compensatory errors 抵销错误（同offsetting errors）Compiling costs 集成本资料Complete audit 全部审计Complete cost 总成本Complete detailed audit 全部详细审计Completion report 完工报单Composite balance sheet 综合资产负债表Composite income sheet 综合损益表Composite life 平均年龄Composite percentage statement 综合百分率决算表Composite rate 混合率（用於折旧的摊提或负荷的分配）Composite ratio 综合比率Composite turnover 综合周转数Composition depreciation 综合折旧Compound arbitrated rate 联合汇兑价率Compound arbitration 重复汇兑（即两国以上之汇兑）Compound interest 复利Compound journal entry 多项分录式Condensed balance sheet 简明资产负债表Condition 品质Condition of affaire 清算资产负债表（同statement of affaire）Conditional endorsement 条件背书Conditional sales 附条件销售Confidential clerk 秘书Confirmation 询证Confirmation request 请证Consigned goods 寄销品Consignee 承销人Consignment 寄销；寄销品Consignment expenses 寄销费用Consignment goods 寄销品Consignment – in (inward) 承销；承销品Consignment – out (outward 寄销；寄销品Consignment profit and loss 寄销损益Consignment records 寄销记录；寄销记录Consignment sales 寄销品销售；寄销品销售Consignor 寄销人Consignor’s note 寄销通知书Consolidated balance sheet合并资产负债表Consolidated debts 固定债Consolidated fund service 固定资金Consolidated income sheets 合并损益表Consolidated returns 合并收益Consolidated statement 合并决算表Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀Consolidated surplus statement 合并盈馀表Consolidation 合并Consolidation by lease 租赁合并Consolidation by merger 吸收合并Consolidation by purchase 购买合并Constant return (retrace) 收益Constant capital 不变资本Constant cost 不变成本；固定成本；固定费用Constant expenses 固定费用Construction account 建筑帐Construction work – in – process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐Consumables 消耗品Consumption 行销；销路Contingent assets 或有资产Contingent depreciation 或有折旧Contingent fund 意外损失基金Contingent liability 或有负债Contingent profits 或有利益Contingent reserve 意外事项准备金（同reserve for contingencies）Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款Continuing cost 继续成本；连续成本（对准备成本而言）Continuous annuity 继续年金Continuous audit 继续审计Continuous system of physical inventory 继续盘存制度；继续实地盘存制度Contra accounts 对销帐户Contract goods 契约货品Contract interest 约定利息Contract note 买卖合同Contract of insurance 保险契约Contract of sale 卖契Contractor 包工者；包造者Contract rate of interest 约定利率Contract register 契约登记簿Contract reserve 契约规定准备Contract sales 契约销售（销货）Contractual dividend 契约规定股利Contractual reserve 契约规定准备Contractual service 杂用支出Contra entry 对销Contra valuation account 对销计价帐户Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 统制帐户；统制科目Controllable costs 可统制成本Controllable expenses 可统制费用Controlled accounts 补助帐户；明细帐户Controlled company 被统制公司Controlled corporation 被统制公司Controlling account 统驭帐户Controlling company (corporation) 统制公司Controlling interest 统制股权Controlling record 统制记录Control of expenses 费用统制Control of merchandise 商品统制Conventional accounting 会计惯例Conventional depreciation 惯例折旧Conventional form 惯例式（决算表）Conversion 转换Conversion interval 复利期间Convertible preferred stock 可换优先股Corporate bonds 公司债Corporate surplus 公司盈馀；公债Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遗本（遗产的本金）Correcting entry (correction entries) 改正分录；改正记录Cost 成本Cost account 成本会计；工业会计Cost accountant 成本会计员Cost accounting 成本会计Cost accounts 成本帐户Cost adjustment 成本调整Cost analysis 成本分析Cost and freight 货价加运费Cost audit 成本审计Cost center 成本中心Cost classification 成本分类Cost clerk 成本记录员Cost department expense 成本部费用Cost differentials 成本差异Cost fluctuation 成本变动Cost – finding 成本计算Cost formulas 成本公式Costing (cost finding) 成本计算Cost, insurance, and freight (C.I.F.) 货价及保险费连运费Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息Cost journal 成本日记帐Cost ledger 成本分类帐Cost less depreciation 成本减折旧Cost manual 成本会计规程Cost memo 成本通知单Cost of by – product sales 副产品销售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制销货品成本。
财务专业术语中英文对照表
财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting StandardsBoard 财务会计准则委员会Financial forecast 财务预测Generally accepted accountingprinciples 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable—dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰中文英文说明一。
财务术语中英文对照大全
财务术语中英文比较大全一、会计与会计理论会计 accounting决议人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理睬计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting民众会计 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管理睬计协会 IMA美国会计学会 AAA税务稽核署 IRS独资公司 Proprietorship合伙人公司 Partnership公司 Corporation会计目标 Accounting Objectives会计假定 Accounting Assumptions会计因素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务剖析 Financial Analysis会计主体假定 Separate-entity Assumption钱币计量假定 Unit-of-measure Assumption连续经营假定 Continuity(Going-concern) Assumption 会计分期假定 Time-period Assumption财产 Asset欠债 Liability业主权益 Owner's Equity收入 Revenue花费 Expense利润 Income损失 Loss历史成根源则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面表露原则 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重要性原则 Materiality Principle稳重性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动财产 Current assets流动欠债 Current Liabilities长久欠债 Long-term Liabilities投入资本 Contributed Capital保存利润 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原始凭据 Source Document日志帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算均衡 Trial Balance现金收款日志帐Cash receipt journal现金付款日志帐Cash disbursements journal销售日志帐 Sales Journal购货日志帐 Purchase Journal一般日志帐 General Journal工作稿本 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流动财产 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银行存款调理表Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check对付凭据 Vouchers payable应收帐款 Account receivable应收单据 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 坏帐花费 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach财产欠债表法 Balance sheet approach帐龄剖析法 Aging analysis method直接冲销法 Direct write-off method带息单据 Interest bearing note不带息单据 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原资料存货 Raw materials inventory起运地离岸价钱 F.O.B shipping point目的地抵岸价钱 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee按期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣Purchase allowance and discounts 存货盈利或欠缺Inventory overages and shortages 分批认定法 Specific identification加权均匀法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO挪动均匀法 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零售价钱法 Retail method成本率 Cost ratio------------------------------------------------------------五、长久投资长久投资 Long-term investment长久股票投资 Investment on stocks长久债券投资 Investment on bonds成本法 Cost method权益法 Equity method归并法 Consolidation method股利宣告日 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一般股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清理股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实质利息摊销法Effective-interest method of amortization---------------------------------------------------------六、固定财产固定财产 Plant assets or Fixed assets原值 Original value估计使用年限 Expected useful life估计残值 Estimated residual value折旧花费 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)加快折旧法 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经营租借 Operating lease融资租借 Capital lease低价购置权 Bargain purchase option (BPO)财产欠债表外筹资Off-balance-sheet financing最低租借付款额Minimum lease payments--------------------------------------------------------七、无形财产无形财产 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创办费 Organization cost租借权 Leasehold摊销 Amortization--------------------------------------------------------八、流动欠债欠债 Liability流动欠债 Current liability对付帐款 Account payable对付单据 Notes payable贴现单据 Discount notes长久欠债一年内到期部分 Current maturities of long-term liabilities 对付股利 Dividends payable预收利润 Prepayments by customers存入保证金 Refundable deposits对付花费 Accrual expense增值税 value added tax营业税 Business tax对付所得税 Income tax payable对付奖金 Bonuses payable产质量量担保欠债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有欠债 Contingent或有损失 Loss contingencies或有益得 Gain contingencies永远性差别 Permanent difference时间性差别 Timing difference对付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税欠债法Deferred income tax liability method------------------------------------------------------------九、长久欠债长久欠债 Long-term Liabilities对付公司债券 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信誉公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可变换公司债券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一般公司债券 Ordinary Bonds利润公司债券 Income Bonds名义利率，票面利率Nominal rate实质利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实质利率法 Effective interest method到期直接偿付 Repayment at maturity 提早偿付 Repayment at advance偿债基金 Sinking fund长久对付单据 Long-term notes payable 抵押借钱 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保存利润 Retained earnings审定股本 Authorized capital stock实收资本 Issued capital stock刊行在外股本 Outstanding capital stock 库藏股 Treasury stock一般股 Common stock优先股 Preferred stock积累优先股 Cumulative preferred stock非积累优先股 Noncumulative preferred stock完整参加优先股 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现金刊行 Issuance for cash非现金刊行 Issuance for noncash consideration股票的归并刊行Lump-sum sales of stock刊行成本 Issuance cost成本法 Cost method面值法 Par value method捐献资本 Donated capital盈利分派 Distribution of earnings股利 Dividend股利政策 Dividend policy宣告日 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财产欠债表 Balance Sheet利润表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作稿本 Worksheet多步式 Multi-step单步式 Single-step-----------------------------------------------------------十二、财务情况改动表财务情况改动表中的现金基础SCFP.Cash Basis（现金流量表）财务情况改动表中的运营资本基础 SCFP.Working Capital Basis （资本根源与运用表）运营资本 Working Capital所有资源观点 All-resources concept直接互换业务 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、财务报表剖析财务报表剖析 Analysis of financial statements比较财务报表 Comparative financial statements趋向百分比 Trend percentage比率 Ratios一般股每股利润 Earnings per share of common stock股利利润率 Dividend yield ratio价益比 Price-earnings ratio一般股每股帐面价值 Book value per share of common stock 资本酬劳率 Return on investment总财产酬劳率 Return on total asset债券利润率 Yield rate on bonds已赢利息倍数 Number of times interest earned债券比率 Debt ratio优先股利润率 Yield rate on preferred stock运营资本 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、归并财务报表归并财务报表 Consolidated financial statements汲取归并 Merger创办归并 Consolidation控股公司 Parent company隶属公司 Subsidiary company少量股权 Minority interest权益联营归并 Pooling of interest购置归并 Combination by purchase权益法 Equity method成本法 Cost method------------------------------------------------------------十五、物价改动中的会计计量物价改动之会计Price-level changes accounting一般物价水平会计General price-level accounting钱币购置力会计Purchasing-power accounting一致币值会计 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公民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)花费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index钱币性财产 Monetary assets钱币性欠债 Monetary liabilities钱币购置力损益Purchasing-power gains or losses财产拥有损益 Holding gains or losses未实现的财产拥有损益Unrealized holding gains or losses。
会计英语中英文对照
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计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 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 of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 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face value 票面价值factor 代理商fair value 公平价值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goods 货物goods in transit 在运货物goodwill 商誉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 tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货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 有限合夥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 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spare parts 配件standard cost 标准成本stock 存货stocktake 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taxable profit 可徵税利润tax 税捐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 试算表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work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。
财务报表术语英中文对照
财务报表术语词条accelerated depreciation 加速折旧主要基于报税目的的一种折旧方法，该方法可以降低公司当期收益，进而降低支付的所得税。
Accounting policies 会计政策公司按照公认会计准则(GAAP)要求编制财务报表时采用的会计方法。
会计政策在财务报表附注中加以列示。
Accounting principles 会计准则会计师编制企业会计报表时基于的基本概念和假设。
会计准则包括，稳健原则。
历史成本原则，重要性原则，以及收入确认原则等等。
Accounts payable 应付账款公司按照各种支付条款购买商品和服务时，应向供应商支付的流动负债，也称作交易信用(应付账款)。
Accounts receivable 应收账款代表公司将于12个月之内收回的债权的一种流动资产。
通常，客户因购买商品和服务所欠款项带来的交易应收(trade receivable)，代表了几乎全部的应收账款。
应收票据一般代表其他资产的销售，或者交易应收从口头账项(open account)向票据基础的转化(应收款项)(又称作receivable)。
Accrual basis 应计制，权责发生制绝大多数公司编制财务报表的依据，收入在实现(商品运送或劳务提供)时确认，为创造这些收入而招致的费用在发生时确认。
Accruals 应计额 (参见应计费用。
)Accrued expense 应计费用资产负债表上的一项流动负债，记录报告日累计的义务，如工资，职工福利，保险，到期利息，租金，销售佣金以及某些情况下，税额。
Accrued income 应计利润 (参见递延贷项。
)Accumulated depreciation 累计折旧全部折旧的累加金额，通常在资产负债表上按照固定资产历史成本的减项列示。
acid test ratio 酸性测试比率 (参见速动资产比率。
)additional paid-in capital 资本公积资产负债表上股东权益的一部分，记录股东投入的权益资本额中超过普通股账面价值的部分(又称作超过账面价值资本，资本剩余，实收资本，以及额外资本)。
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财务术语中英文对照Financial Accounting（1）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--------------------------------------------- （2）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---------------------------------------------（3）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--------------------------------------------- （4）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--------------------------------------------- （5）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--------------------------------------------- （6）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---------------------------------------------（7）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--------------------------------------------- （8）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--------------------------------------------- （9）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--------------------------------------------- （10）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--------------------------------------------- （11）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--------------------------------------------- （12）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--------------------------------------------- （13）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 --------------------------------------------- （14）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--------------------------------------------- （15）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。