财务、会计英语
常用财务会计英语F会计英语
常用财务会计英语F会计英语face amount of bond债券票面金额face interest rate债券票面利率face value面值face value of share股票票面价值facility设施，设备，服务机构facility charge设备费facility cost设备成本factor analysis approach因素分析法factory cost工厂成本factory overhead工厂费用fail丧失支付能力，破产failure破产，倒闭，失败，无支付能力fair交易会，公平的，合理的fair and reasonable price公平合理价格fair market value公平市场价格fair rate of profit公平利润率fair rate of return公平收益率fair valuation合理估价fair-price shop平价商店false假的false account假帐false bill假单据false tax瞒税fee receivable应收费fee subordination 附加费filing备案final最后的final account决算帐户final date截止日期final dividend期末股息final settlement 决算finance财政，金融finance chargesfinance company财务公司，金融公司financial财政的，金融的，财务的financial advisor财务顾问financial aid财政补助financial assets金融资产financial bottom line财务底线financial budgeting财务预算编制financial components财务成份financial cost财务成本financial crisis财政危机financial distortionfinancial future金融期货financial instruments 金融证书，金融工具financial performance 财务业绩financial position财务状况financial ratios财务比率financial reality财务现实financial statement财务报表financial status财务状况financial terms融资条件financial year财政年度financiers融资人financing筹资，融资，提供资金financing capital金融资本financing cost融资成本financing expenses财务费用financing source融资来源finished product cost产成品成本fiscal capital金融资本fixed固定的fixed assets固定资产fixed assets accounting 固定资产核算fixed assets cost固定资产成本fixed assets ratio固定资产比率fixed deposit定期存款fixed exchange rate 固定汇率fixed liability长期负债fixed mortgage定期抵押，固定抵押fixed rate固定利率fixed tangible assets 固定有形资产fixed transfer price 固定转让价格flexible budget弹性预算floating流动的floating assets流动资产floating debt短期债务，流动负债floating exchange rate浮动汇率floating liability流动负债floating rate of interest 浮动利率flow流动，流量flow of funds analysis资金流转分析forecast预测forecasting预测foreign Bill国外汇票foreign currency account 外汇帐户foreign currency balance外汇平衡、外汇余额foreign exchange rate汇率forward未来的，期货forward deal期货交易forward dealing期货交易forward exchange contract 汇兑合约预约forward exchange rate远期汇率forward market期货市场forward rate远期汇票兑换率forward transaction期货交易franchises专营权free cash flows活动现金流free credit无条件信用证free from debt免除债务free from encumbrances 放弃债权free from taxes免税free of charge免费frozen account冻结帐户frozen assets冻结资产frozen capita冻结资金frozen loan冻结贷款frozen price冻结价格frozen wage冻结工资fuel expenses allocation 燃料费用分配full commitment全额承诺full costing完全成本计算full disclosure充分披露full endorsement记名式背书full payment付清、支付全部货款full-payout全额支付fund基金，专款fund accounting基金会计fund appropriation拨款fund assets基金资产fund flow analysis资金流量分析fund management基金管理fund raising cost筹资成本fundamental accounting equation 基本会计恒等式future cost未来成本future lease payment未来租赁付款futures期货交易，远期交易futures price期货价格。
财务会计英语缩写语
财务会计英语缩写语财务会计英语缩写语缩写英⽂全称中⽂A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现⾦价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐⽬A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……⽐例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科⽬ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount ⾦额、总数Ann. annuity 年⾦ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine ⾃动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银⾏清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials ⽤料清单balance of payments 收⽀差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银⾏汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银⾏电汇B/B bill bought 买⼊票据、买⼊汇票B/C bills for collection 托收汇票B/D bank draft 银⾏汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银⾏贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银⾏承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买⽅信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益⼈bit binary digit 两位数Bk. bank 银⾏Bk. bank book 银⾏帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month ⽉初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银⾏贴现率Brok. broker or brokerage 经纪⼈或经纪⼈佣⾦BV book value 票⾯价值C cash; coupon; currency 现⾦、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现⾦簿c.b., C.B. cash book 现⾦簿C.C. contra credit 贷⽅对销C.C. cashier's check 银⾏本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现⾦汇票、现⾦订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods ⽣产资料、资本货物Chgs charges 费⽤Chq. cheque ⽀票CIA certified internal auditor 注册内部审计员Ck. check ⽀票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷⽅通知书COBOL Common Business Oriented Language 通⽤商业语⾔Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣⾦conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本⾦CP commercial paper 商业票据CPM cost per thousand 每⼀千个为单位的成本Cps. coupons 息票CR cash receipts 现⾦收⼊CR current rate 当⽇汇率、现⾏汇率Cr. Credit, creditor 贷记、贷⽅CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本⽉、当⽉CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year ⽇历年Cy. currency 货币缩写英⽂全称中⽂D degree; draft 度、汇票D.A. debit advice ⽋款报单D.B day book ⽇记帐、流⽔帐discounted cash flow method 现⾦流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限⽇数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......⽇（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......⽇(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit ⾚字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number ⽇期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、⽂件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求⽇DP, D/P document against payment 交单付款Dr debtor 债务⼈DR deposit receipt 存单、存款收据Dr debit 借记、借⽅Dr drawer 借⽅DS, d/s days after sight(days' sight) 见票后.......⽇(付款) Ds, d's days ⽇DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery ⽇、交货dz dozen ⼀打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除⾮另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税⾦前收益EBS Electronic Broking Service 电⼦经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出⼝信贷Ec. ex coupon ⽆息票Ec. example causa 例如ECA export credit agency 出⼝信贷机构ECG Export Credit Guarantee 出⼝信⽤担保ECI export credit insurance 出⼝信⽤保险ECR export credit refinancing 出⼝信贷再融资ECT estimated completion time 估计竣⼯时间ED ex dividend ⽆红利、除息、股利除外EDD estimated delivery date 预计交割⽇EDI electronic data interchange 电⼦数据交换EDOC effective date of change 有效更改⽇期EDP Electronic Data Processing 电⼦数据⾃理EF Exchange Fund 外汇基⾦EF export finance 出⼝融资EFT electronic funds transfer 电⼦资⾦转帐EIB Export-Import Bank 进出⼝银⾏EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment ⽉末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记⼈。
财务会计英语词汇 (financial accounting terms)
Financial accounting glossaryA batch of 一批一组A tangible good 一件有形商品Abandon 放弃Accelerated depreciation 加速折旧Accomplishment 成就成绩Account for 核算Account number 账号Account outstanding 未清账款Account title 账户名称Accounting element 会计要素Accounting equation 会计等式Accounting information 会计信息Accounting period 会计期间Accounting record 会计记录Accounting standard 会计准则Accounting treatment 会计处理Accounting payable 应付账款Accounts payable subsidiary ledger 应付账款明细分类账Accounting receivable 应收账款Accounting receivable turnover 应账款周转率Accrual accounting 权责发生制会计Accrual basis of accounting 权责发生制会计制度Accrue 应计增值Accrued expense 应计费用Accrued liability 应计负债Accrued revenue 应计收入Accumulated 积累的Accumulated depreciation 累计折旧Accumulated earnings 累计收益Acid-test ratio 酸性测试比率，速动比率Acquisition 取得Additional paid-in capital溢缴资本Adjust 调节调账Adjusting entry 调账分录Administrative expense 管理费用行政费用办公费用Administrative salary expense 行政管理工资费用Admission and withdrawal of partners 合伙人的入伙及撤伙Admission by contribution of assets 通过捐缴资产的方式入伙Admission by purchase of interest 通过购买权益的方式入伙Admission of a new partner 新合伙人的入伙Admit 允许进入接受Advance payment 预付款Advertising expense 广告费用Agent 代理，代理人Aging method 账龄法Allocation of the cost 成本的分配Allowance for bad debts 坏账准备Allowance method 备抵法American express 美国运通卡Amortization 摊销摊提分期偿还Amortization expense 摊销费用Amortize 摊销摊提Amount to(在数量上) 达——Analysis period 报告期分析期Analytical tool 分析工具Anticipate 期望Apparent 明显的Apparent 明显的Applicable 实际的适用的Applicable expense 使用费用Appraisal 估价鉴定Arise from 产生于，因—-而造成Arrive at 得出As of 在或直到（某一时间）Aspect 方面Assess 评估，评价Asset acquisition 资产的取得Asset 资产Auditor 审计师Authorized stock 核定股份Available-for-sale securities 可供出售的债权Average 平均的使平均Average days inventory on hand 平均库存天数Average days sale uncollected 应收销售款平均收现天数bad debt 坏账呆账bad debt expense 坏账费用呆账费用balance 平衡余额balance 使平衡balance sheet 资产负债表bank deposit 银行存款bank reconciliation 银行往来调节银行往来对账bank service charge 银行手续费银行服务费bank statement 银行对账单bankrupt 破产的bankruptcy 破产倒闭bargain price 廉价处理价；交易价格成交价格base amount 基数base period 基期basket purchase 一揽子购买bear no connection with 与——没有联系beauty parlor 美容院beginning balance 期初余额beginning inventory 期初存货，期初库存benefit from 从——受益bill账单billing 开单出具账单board of directors 董事会bond discount z债券折价bonds payable 应付债券bonus 红利补贴津贴bonus to partner 补贴合伙人book 账簿账册book 接受——的预定、订购book value 账面价值bookkeeper 簿记员book-to-tax difference 财税之差business 企业business enterprise 商业企业企业机构business entity 企业实体商号business operation 企业机构商业企业business performance 经营活动营业活动by note 签发票据calculate 计算call for 要求call privilege 赎回权利callable bond 可通赎回债券可赎回债券cancelled check 已注销支票付讫支票capital 资本capital acquisition 资本取得capital balance 资本余额capital balance ratio 资本额比例capital contribution 资本摊缴capital expenditure 资本支出基本建设支出capital lease 资本租赁capital stock 股本capital structure 资本结构capitalize 使资本化变为资本caption 标题carry on 经营cash 现金cash basis accounting 现金收付制会计cash disbursement 现金支出cash discount 付现折扣cash dividend 现金股利现金股息cash equivalent 现金等价物cash expenditure 现金支出cash inflow 现金流入cash outflow 现金流出cash payment 现金支付现金支出cash receipt 现金收入现金所得cash receipt journal 现金收入日记账cash sale 现金销售现销cashier 出纳员categorize 分类category 类别（n）center on 以——为中心围绕certificate 凭证证明书certificate of deposit 存折存款单challenging 挑战性的changing hands 易手转手chart of accounts 会计科目表chronological record 序时记录clarify 使清楚易懂澄清classification 分类classified income statement 分类损益表closing entry 结账分录collect 收账收款collection 收款收账commission 佣金commission expense 佣金费用commitment 承付款项承诺付款数common equivalents 普通股等价物，相当于普通股的股票common stock 普通股票common-size analysis 统一度量式分析，百分比分析，共同比例分析总体结构分析common-size balance sheet 统一度量式（只用百分比，不用金额）资产负债表，通用型资产负债表，总体结构资产负债表，共同比例资产负债表，百分比资产负债表，共同量资产负债表common-size comparative balance sheet 统一度量式比较资产负债表，百分比比较资产负债表common-size comparative income statement 统一度量式比较损益表，百分比比较损益表common-size financial statement统一度量式报表，总体结构报表，共同比报表common-size statement 统一度量式报表comparative balance sheet 比较资产负债表comparative financial statement 比较财务报表complete 完成使完整complex 复杂的complicated 复杂的component 成分构成组成部分computerized accounting statement 电算化会计制度connote 含有——意义consent 同意conservation concept 保守概念consignee 承销人代售人consignee payable 应付承销人账款应付代售人账款consignment 寄售consignor 寄售人consignor payable 应付寄售人账款constitute 构成组成construction in program 在建工程consumption 消费context 上下文背景环境contingency 或有事项continuous existence 持续经营contra account 对销账户，抵消账户contractor 承包人承包商conversion privilege 兑换特权convert 改变成convertible 可转换的convertible bond 可转换债券co-owner 共有者，共同所有者co-ownership of property 共有财产copyright 版权著作权corporate （a）公司的（v）组建股份公司corporate accounting 公司会计corporate tax 公司所得税企业所得税corporation 股份公司cost accounting 成本会计cost available for sale 可销成本cost measurement 成本核定费用计量cost of goods available for sale 可销成本cost of goods manufactured 产品成本，制成成本cost of goods purchased 进货成本采购成本cost of goods sale 销售成本cost of installment sales 分期付款销货成本cost-to-cost method 成本比例法，完工百分比法count 数，盘点coupon bond 付息票（公司）债券credit 贷方贷记credit 信贷贷款credit balance 贷方余额credit card sales 信用卡销售credit card service expense 信用卡服务费credit purchase 赊购credit sales 赊销credit term 信用条件creditor 债权人criteria 标准尺度critical 关键的，至关重要的cross-reference 交叉检索current agreed value 现行的意见一致的价值current asset 流动资产current debt 流动负债current financial operation 本期财务运转current liability 流动负债current obligation 本期债务current period 当期，本期current portion of a long-term debt 一年内到期的长期负债current ratio 流动比率customer ratio 用户收费率，顾客运费率cut-off 盘存debenture 信用债券debit 借方借记debit balance 借方余额debit entry 借方分录debt ratio 负债比率debt securities 债务证券declare 通告（分红）deduct 扣除deduction （扣除）defective goods 次品deferred gross profit 递延毛利deferred income tax 递延所得税delivery expense 运费交货费用delivery wages expense 交货工资费用delivery trucks 运输车辆deposit in transit 在途存单deposit slip 存款单存款收据depositor’s books 储户的账册depreciation 折旧depreciation expense 折旧费用detect 察觉查出difference 差差额direct cost 直接成本direct labor cost 直接人工成本direct matching 直接配比direct material 直接材料直接原料direct method 直接法direct write-off method 直接冲销法director 董事disburse 支付disbursement 支出支付discount 贴息折价折扣discount on bound 债券折价discount period 折扣期间贴现期间discount sale 折价销售display 展示disposal 处理清理dissolution (n)散伙解散dissolve （v）散伙解散distinguish 区别divergent 不同的divide into 分成——divide——by——（用——除以——）dividend 红利股息股利dividend revenue 股息收入红利收益dividend payable 应付股息应付股利division of labor分工dollar amount 金额dollar change 金额变化double-entry system 复式会计制度drawing 个人提取（账户）due （票据等）到期的duration 期限earnings per share 每股收益effective interest method 实际利息（计算）法efficiency 效率efficiency ratio 效能比率效率比率efforts-expended method 已付努力法elaborate 详尽阐述elaboration 详尽说明electricity bill 电费账单employee training program 员工培训计划endanger 危及ending balance 期末余额ending capital 期末资本ending inventory 期末存货end-user 最终用户最终消费者enter into 签订entitle to 给——权利给——资格entry 分录equity accounting 权益会计equity ratio 业主权益比率equity securities 权益证券establish 建立evaluate 评估估价exceed 超过excessive 过分的excise tax 消费税exclusive right 专营权专有权executive 行政管理人员expenditure 开支expense 费用计入费用的账户expense recognition 费用的确定external 外部的（internal内部的）extraordinary gain 非常收益extraordinary item （收入或费用）非常项目，特殊项目extraordinary loss 非常损失意外损失face interest rate 票面利率face value 面值factor 系数率fair market value 公允市价公平市价fair presentation 公允表达FASB(financial accounting standard board)财务会计准则委员会Feasible 可行的Federal income tax 联邦所得税Fee 手续费服务费酬金Fees income tax 联邦所得税FICA（federal insurance contribution act）联邦社会保险法FIFO(first in first out)先进先出法Financial ability 财力资金Financial accounting 财务会计Financial analyst 财务分析家Financial condition 财务状况Financial expense 财务费用Financial institution 金融机构Financial management 财务管理Financial position 财务状况Financial report 财务报告Financial statement 财务报表Financial statement analysis 财务报表分析Financial activity 筹资活动Finished goods inventory 产成品库存制成品库存Finished product 制成品产成品Fit in 适于——Fixed assets 固定资产Fluctuate 浮动Foreign currency translation adjustment 外币换算调整Format 形式Formation partnership 合伙企业的组成Formula 公式Formulate 订立Forward 转递转交Franchise 专营权特许经营权Fraud 欺骗欺诈Frequently 频繁的Full cost 全部成本Funding by bond 债券筹资Funding by stock 股票筹资GAAP(generally accepted accounting principles)公认会计原则Gain on sale of land 销售土地所得Gain or loss of sale asset 资产变卖损益Garment factory 服装厂General and administrative cost 总务及管理成本General and administrative expense 总务及管理费用General expense 管理费用General journal 普通日记账General ledger 总账Generate 产生Goods in process 在产品在制品Goodwill 商誉Government securities 政府债券Gravel deposit 砾石矿Grocery store 杂货店Gross 总的毛的Gross amount 总计总额毛计Gross margin 毛利Gross profit 毛利总利润Guideline 标准准则Hardware store 五金商店Have something to do with 与——有关Held-to-maturity securities 持至到期的债券Historical cost 历史成本Hold back 阻挡Horizontal analysis 水平分析横向分析Hours of labor 工时人工小时Human resource management 人力资源管理Identical 同样的Identifiable 可辨认的可识别的Identify 认出确认Idle cash 闲置现金游资Idle fund 闲置资金游资Imprecise 不精确的不准确的In desperate need 急需In monetary term 用货币术语来说In proportion to 按比例In regard to 关于In that 由于因为Income before tax 税前收入Income from main operations 主营业务收入Income from other operations 其他业务收入Income statement 损益表Income summary 汇总账户损益汇总账户Income tax 所得税Income tax accounting 所得税会计Income tax effect 所得税税收效应Income tax law 所得税法Income taxes expense 所得税费用Income taxes on operations 营业所得税Incompetent 不称职的不能胜任的Incorporation 组成公司组建公司Incredible 难以置信的Incur 招致遭受Incurrence of a cost 成本的发生Indirect cost 间接成本Indirect method 间接成本法Indirect production cost 间接生产成本Industry 行业Inevitable 不可避免的Inflationary 通货膨胀Inflow流入Initial investment 起初投资Input measure 投入测算法投入核算法、Inspector 检验员检察员Installment 分期付款分期收款Installment accounts receivable 应收分期账款Installment sales 分期付款销售Insurance expense 保险费Insurance premium 保险费Intangible asset 无形资产Intangible service 无形的服务Intend as (为——而)准备，打算使——成为Intended meaning 原来的意思原有目的Interest basis 利息法按利息分配损益的方法Interest cost 利息成本Interest payable 应付利息Interest period 计息期Interest rate 利率Interest-bearing note 附息票据Interest-free 无息的Internal 内部的Interpretation 解释Intuition 直觉，直觉行为Inventory 存货库存Inventory accounting 存货核算存货会计Inventory cost flow 库存成本流转Inventory cut-off 存货盘存存货盘点Inventory on consignment 寄销存货Inventory purchase 采购存货Inventory shrinkage 存货损耗Inventory taking 盘存盘点存货Inventory turnover 存货周转率Investing activity 投资活动Investing revenue 投资收益Invoice 发票Issuance 发行Issue bond and notes 发行债券及票据Issue debt 放债Issued stock 已发行股份Janitor 看门人Journal entry 日记账分录Journal 日记账Journalizing 登陆日记账Junk bond 地基债券Label 标记归类Labor dollar 工资Labor hour 工时Labor negotiation 劳动谈判劳资谈判Law firm 律师事务所Layer 层面Lease 租赁Lease obligation 租赁债务Lease payment 租赁付款Lease term 租赁期Lessee 承租人Leaser 出租人Leger 总账Legal formality 法律手续法律形式Lending and collecting loans 放贷及收贷Less 减去Liability 负债License 执照LIFO(last in first out) 后进先出法Limited liability 有限责任Limited life 有限的经营期限Liquid 流动的易转换成现款的Liquidation 清算清偿（企业的）资产清理Liquidity 流动性Liquidity ratio 流动性比率List price 零售价目录价格List sale price 目录销售价Long-lived asset 长期资产Long-run 长期的Long-standing 长期的Long-term asset 长期资产Long-term construction contract 长期建筑合同Long-term investment 长期投资Long-term liability 长期负债Long-term obligation 长期债务Loss on write-down of inventory 存货减记损失Lower of cost or market rule 成本与市场孰低法Lubricating oil 润滑油Lump-sum payment 一次总算支付Major operation 主营业务Make clear 澄清阐述Make loans to other entities 向其他实体放贷Make out 得出完成Manipulated 易受操控的Manufacturing business 制造业制造型企业Manufacturing company 制造公司Manufacturing cost 制造成本生产成本Manufacturing overhead （间接）制造费用Market interest rate 市场利率Market price 市场价格市值Marketable 适合市场销售的销售好的可市场买卖的Marketable securities 有价证券可转售证券适销证券MasterCard 万事达卡Matching concept 配合概念配比概念Matching principle 配比原则Matching rule 配比规则Material handler 材料员Material inventory 物资库存（原）材料盘存Mathematical 数学Maturity value 到期值Merchandise 商品Merchandising business 商业企业流通业Merchandising inventory 商品存货库存商品商品盘存Merchandiser 商人商业企业Merit 优点长处Mileage 英里数里程数Mineral deposit 矿藏Minus 减减去Miscellaneous expense 杂项费用，其他费用，杂项开支Modifier 修饰语，修饰成分Money order 汇款单Monitor 监视监控Monthly statement 月结单Mortgage agreement 抵押协议Mortgage bond 抵押债券Mortgage payable 应付抵押账款Multiple 倍倍数Multiply——by （用——乘以）Negative amount 负值Negative figure 负数负值Negatively 负面的Net asset 净资产Net cash flow 现金净流量Net change 变动净额Net effect 净效果Net income 净收入Net profit after income taxes 税后净利润Net purchase 购入净值进货净额Noncash asset 非现金资产Noncurrent 非流动的Nonoperating gains and losses 非营业性利得和损失Nonproduction cost 非生产性成本No-par stock 无面值股票Notion 观念概念NSF(nonsufficient fund)check 存款不足的支票Number of share 股数Number of shares of stock outstanding 在外股票的股数Objectively 客观的Obligation 债务义务责任Office salaries expense 办公室工资费用Office supplies expense 办公室材料费用Offset against 抵消Oil well 油井On account 赊销赊购赊账On credit 赊账One decimal place 一位小数小数点后一位Operating activity 经营活动Operating asset 营业资产Operating cycle 营业循环营业周期经营周期Operating expense 营业费用Operating income 营业收入营业收益营业所的Operating lease 营业租赁Order 订单Other accounts receivable 其他应收账款Other than （除了——除非——）Outflow 流出Output measure 产量测算法产量核算法Outstanding check 未兑现的支票Outstanding stock 流通在外的股票Over the long run 从长远的观点来看长期的Overall 综合的全部的包括一切的Overhaul 彻底检修大修Overhead cost 制造成本间接成本管理费用Overstate 多计Overstatement 过多的陈述多计多报Over-the-counter 柜台上的Overtime coffee 加班咖啡加班餐饮费Owner’s equity 所有者权益Owner’s interest 所有者权益P.R(posting reference)过账证明Packing material 包装材料Par 面值Participation参与Partnership 合伙企业Partnership accounting 合伙会计Partnership agreement 合伙契约Part-time help 非全日助手Par-value stock 有面值的股票Past-due 过期的逾期的Patent 专利Payment of dividends 支付股利Payroll 工资表工资单工资额Percent change 百分比变化Percentage-of-completion accounting 完工百分比核算法Performance 绩效业绩成果Period cost 期间成本Periodic inventory method 实地盘存法Periodic payment 定期付款定期支付Perpetual inventory method 永续盘存法Pertain to 属于Petty cash 零用钱小额现金Petty cash fund 领用基金Physical quantity 实物数量Pocket 据为己有Polling 集资向共同基金提供资金Positive amount 正值Posting 过账Precede 在——前面加上在——前面先说Preference 偏爱Preferred dividend 优先股股息Preferred stock 优先股Premium 溢价Pre-numbered check 有序列号的支票Prepaid expense 预付费用Prepaid insurance 预付保险费Prepaid rent 预付房租Prepare 编制（报表等）Present 提交展示Pretax book income 税前账面收入未扣税账面所得Previous 先前的以前的Price 定价Primary income statement 基本损益表Principle 本金Principle collection 收回本金Prior 优先的Proceeds 进款收入Product cost 成品成本Product selling business 销售产品的企业Product unit cost 单位产品成本Productive 富有成效的得益的Profit 利润Profit and lost distribution 损益分配Profit margin 净利比率Profit reporting procedure 利润报告程序Profitability 获利能力盈利能力Profitability ratio 盈利率Profitable operation 获取利润的经营Progress billing 进度账单阶段账单Progress billing on construction contract 建筑合同阶段账单Promissory note 期票本票Prompt payment 立即付款Property tax 财产税Property tax payable 应付财产税Proprietorship 独资企业Prospect 前景Provisions 条款规定Prudent 谨慎的Public utilities 公用事业股份公司Purchase 进货采购Purchase return 购货退回进货退回Purchase journal 进货日记账Purchase on account 赊购Pursue 追求Quick assets 速动资产Quick ratio 速动比率、R&D(research and development) 研发实验室Ratio analysis 比率分析Raw material 原料Real estate 不动产房地产Realizable 可实现的Realization concept 收益实现概念Realization of expense 费用的确定Reconcile 调节使协调使一致Redeem 赎回买回Redeemable preferred stock 可赎回优先股Reflect 折射反射反应Regardless of 不管不顾Registered bond 记名债券Regulate 管理控制Regulator 政府管理者Reimbursable 可收回的可补偿的Reimbursement 偿还偿付付还Relevant 相关的Rely on 依靠依赖Render 提供Rent expense 房租费用租赁费用Rent revenue 租赁收入Repairs and maintenance expense 维护费用Repay 偿还Repetitive 重复的Research and development cost 研发成本Restrictive 限制性的约束性的Result from (因——而)产生发生Retail 零售Retail store 零售店Retained earning 留存盈余Retained earnings statement 留存盈余表Return on total assets 总资产收益率Revenue 收入收益Revenue recognition 收入的确定营业收入的确定Revenue-producing operating 获取总收入的经营Review 回顾Round 把——四舍五入Sacrifice 牺牲Safeguard 保护保障Salaries payable 应付薪金应付工资Salary basis 工资法Salary-interest basis 工资利息法Sales contract 销售合同Sales discount 销售折扣Sales on account 赊销Sales returns and allowance 销货退回及折让Sales salaries expense 销售工资费用Sales tax 销售税营业税Salvage value 残值Secured bond 有保（公司）债券Self-manufactured semi-finished product 自制半成品Selling and administrative expense 销售及管理费用Selling cost 销售成本Selling expense 销售成本Semiannual 半年，每半年的Serial bond 分期偿还（公司）债券，序列（公司）债券Service business 服务业Service enterprise 服务型企业Service firm 服务性企业Settle 结算Share 股票Shareholder investment 股东投资Shares outstanding 流通在外的股票，发行在外的股票Shipping expense 运费Shipping supplies expense 运输材料费Short-term asset 短期资产Short-term investment 短期投资Showroom 样品间展厅Skepticism 怀疑态度Slippery 把握不准的不稳定的不明确的Solvency analysis 偿付能力分析Solvency ratio 偿付比率Special delivery service 特快专递服务Special journal 特种日记账Special identification method 个别辨认法Specify 明确说明详细的说明Spice 香料调味料Stated ratio 设定比例固定比例Statement of cash flow 现金流量表Sticker price 卷标价格Stock 股票Stock certificate 股权证Stock issuance 股票的发行Stockholder 股东，股票持有者Stockholders’ equity 股东权益Stock-option 认股权购股选择权Stockroom personal 仓库管理人员库管Straight-line amortization 直线摊销Straight-line depreciation method 直线折旧法Straight-line method 直线法Subscriber 订阅者Subscription 订阅订购Subsequent payment 分期缴付Subtotal 小计Subtract 减去Successive 连续的Sufficient 足够的Suit 一套衣服Summarize 汇总Sundry 杂的多项的Supervisor 检察员监察员Supplement 补充Supplier 供货商Supplies 材料Synonym 同义词T account 丁字账户Take inventory 盘存Take preference over 对——具有优先权Tangible asset 有形资产Tax benefit 纳税利益Tax effect 课税效果税收效应Tax exemption 免税Tax rate 税率Taxable income 应纳税收入需纳税的收入Taxi fare 搭乘出租车费用Taxing authorities 税务部门Temporary account 临时账户Term bond 定期（公司）债券Term of consignment 寄售条款寄售条件The converse 相反的事物Timber tract 伐木道路Time deposit 定期存款Time-consuming 耗时的Title of account 账户名称To date 到现在为止到目前为止至今Total assets turnover 总资产周转率Trace 追溯查出找到Trade discount 商业折扣Transaction 会计事项Transfer 转账Transfer of ownership 所有权转让Traveling expense 差旅费Treasury bill 短期国国库券Treasury note (美)国库券Treasury stock 库存股票Uncertainty 不确定的事物Uncollectible （a）无法收回的(b)无法收回的账项Uncollectible account 坏账呆账Uncover 揭开——的盖子，暴露Understate 少计Understatement 不完全陈述不充分陈述少计少报Unearned revenue 预收收入递延收入Unexpected 意外的Uniform Partnership Act 《统一合伙条例》Unincorporated business 非股份制企业Union 工会Union dues 工会会费Unique 无比的独一无二的不寻常的Units-of-production depreciation method 产量单位折旧法Unlimited liability 无限责任Unregistered bond 无记名债券Unsecured bond 无担保债券Utility expense 公用事业费Utilities payable 应付公用事业费Utmost 最大的极度的Van 面包车微型车Vendor 卖主出卖人叫卖商Verification 核实验证Vertical analysis 垂直分析纵向分析VISA 维萨卡Void 作废的Voluntary association 自愿的联盟Weighted-average method 加权平均法Well-offness 好的境遇繁荣昌盛生意兴隆Withdraw （v）撤回撤资撤Withdrawal (n) 撤回撤资撤伙Withdrawal account 提取账户Withhold 预扣Withholding tax 预扣税款Work in process inventory 在制品盘存在产品存货Working capital 运营资本，流动资金Working capital ratio 运营资本比率Workmanship 工艺技艺做工Write-down 减记化减Zero-interest bond 无息债券。
财务会计英语常用词组、缩写
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财务会计英语教材pdf
财务会计英语教材pdf以下是为您生成的 20 个关于财务会计相关的英语内容示例，您可以根据实际需求修改完善并整理成 PDF 教材：---# 财务会计英语知识点## 一、单词1. **Asset** [ˈæset]- 英语释义：Something valuable that a person or company owns, such as property, equipment, or money.- 中文释义：资产- 短语：Fixed asset（固定资产）；Current asset（流动资产）- 用法：Assets are recorded on the balance sheet.- 双语例句：The company's assets include land and buildings.（这家公司的资产包括土地和建筑物。
）2. **Liability** [ˌlaɪəˈbɪləti]- 英语释义：A debt or obligation that a person or company owes.- 中文释义：负债- 短语：Long-term liability（长期负债）；Short-term liability（短期负债）- 用法：Liabilities are shown on the balance sheet.- 双语例句：The company has a large liability for the loan.（这家公司有一大笔贷款负债。
）3. **Revenue** [ˈrevənjuː]- 英语释义：The income that a business or organization receives, especially from selling goods or services.- 中文释义：收入；收益- 短语：Operating revenue（营业收入）；Non-operating revenue （非营业收入）- 用法：Revenue is an important indicator of a company's performance.- 双语例句：The company's revenue increased by 10% last year.（去年公司的收入增长了 10%。
常用财务会计英语M会计英语
常用财务会计英语M会计英语macro economic cost宏观经济成本maintenance cost维修成本maintenance funds维修基金maintenance of value保值major repair fund大修基金make制造，定价，使成为make profit获利man day人天man hour人时man month人月man year人年management accounting 管理会计management cost管理成本management norm定额管理manufactured已加工好的，已制成的manufactured inventory 产成品库存manufacturing cost生产成本manufacturing expenses 制造费用margin毛利，边际，定金margin account保证金帐户margin of profit边际利润marginal cost边际成本marginal revenue边际收益marginal tax rate边际税率margins desired期望的毛利marketing cost销售成本market-to-cost method 市价成本法matching accounts计价对比账户material account材料帐户material cost材料成本material costs allocation 材料费用分配material stock材料库存matured bill到期票据matured bonds到期债券maturity期满、到期maturity value到期值meager profit微利，薄利mean平均数，方法，手段mean price平均价medium term capital 中期资本medium term debt中期债务medium term funds 中期债券medium term loan中期贷款memo备忘录，便笺memorandum备忘录、记要memorandum record备查账簿merchandise inventory商品库存merchandise procurement cost 商品采购成本method方法minimum capital最低资本mode of payment付款方法monetary capital货币资本money order邮汇monthly月monthly instalment 月份期付款monthly pay月工资monthly payment 月份期付款monthly plan月计划monthly report月报monthly salary月薪monthly statement 月结mortgage抵押mortgage bonds有担保债券mortgage credit抵押信贷mortgage debt抵押负债mortgage debtor抵押债务人mortgage interest抵押利息mortgage liability抵押负债mortgage loan抵押贷款multiple-record document 累计凭证。
财务会计英语
财务会计英语在当今全球化的商业环境中，财务会计英语已经成为了一门至关重要的语言。
无论是跨国公司的财务管理、国际金融市场的交易，还是与国外合作伙伴的商务往来，掌握财务会计英语都能为我们打开一扇通向更广阔发展空间的大门。
财务会计英语，简单来说，就是将财务会计领域的专业知识和术语用英语进行表达和交流。
它涵盖了从基本的会计原则、财务报表的编制，到复杂的财务分析和预算规划等多个方面。
对于从事财务工作的专业人士来说，熟练掌握这门语言是必不可少的。
在财务会计领域，有很多特定的术语和概念是用英语来表述的。
比如，“Assets（资产）”“Liabilities（负债）”“Equity（所有者权益）”，这是构成资产负债表的三个基本要素。
再比如，“Revenue（收入）”“Expense（费用）”“Profit（利润）”，这是在计算企业经营成果时常用的词汇。
如果不理解这些术语的准确含义和用法，在处理财务事务时就可能会出现误解和错误。
财务报表是财务会计的重要成果之一，而用英语编制和解读财务报表更是一项具有挑战性的任务。
以资产负债表（Balance Sheet）为例，其中的各项资产和负债项目都需要用准确的英语词汇来描述。
比如，“Cash and Cash Equivalents（现金及现金等价物）”“Accounts Receivable （应收账款）”“Inventory（存货）”等等。
利润表（Income Statement）中的“Gross Profit（毛利润）”“Operating Profit（营业利润）”“Net Profit （净利润）”等术语也需要清晰掌握。
财务分析是评估企业财务状况和经营业绩的重要手段，在这个过程中，同样离不开财务会计英语。
常用的财务比率如“Current Ratio（流动比率）”“DebttoEquity Ratio（负债权益比率）”“Return on Equity（净资产收益率）”等，都需要用英语来计算和表达。
财务英语简称
财务英语词汇AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period 会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable 应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation 累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization 摊销Analytic review 分析性复核Annual report 年报Annuity 年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset mixAsset retirement 资产报废Asset turnover 资产周转率Audit 审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities 短期投资Averaging assumptionBBad debts 坏账Balance sheet 资产负债表Bank reconciliation 银行对账单Basic earnings per share 基本每股盈利Betterment 改良board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value 账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business environmentbusiness segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure 资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount 现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing 筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral 抵押品，担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statements Compensating balance 抵销余额Compensation committeeCompensation contractsConservatism 稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contingent liability 或有负债Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost 成本Cost expiration 成本耗用Cost method 成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets 流动资产Current cost 现行成本Current Replacement Cost 现行重置成本Current liabilities 流动负债Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延使得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Dissimilar assetDivestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model 杜邦体系EEarned capitalEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earnings persistenceEarning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment 权益投资Equity issuance 发行股票Equity method 权益法Equity security 股本证券ERISAEscrow 代管Exchange rate 汇率Expense 费用ExpensedExternal financing 外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board 财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements 财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets 固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract 期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit 在途商品Goodwill 商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging 套期保值Hidden reserves 秘密准备Historical cost 历史成本Human capital 人力资源Hybrid security 混合证券IIncome 收益Income smoothingIncome statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation 通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Intention to convertInterest 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leasehold obligationLeverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company 上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-term investments 长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策Management letter 管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market ratioMarket share 市场份额Market value 市价Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并MisclassificationMortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司Multistep formatNNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value 可实现净值Net sales 销售净额Net worth 资本净值notes receivable 应收票据OObjectivityObsolescence 过时，陈旧Off-balance-sheet financing 资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease 经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Operating transactionsOpinion letter 审计报告Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Overstating financial performance and condition Owner’s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company 母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency 生产效率Pro forma financial statementsProfit 利润Profit and loss statement 损益表Profit margin 毛利Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Readily marketableRealized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption 赎回Refinancing 再筹资Related party transaction 关联交易Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费Short-term debt 短期负债Short-term investment 短期投资Similar assetSole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率。
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一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。