财务税收英语

国际税收常用英语词汇

$ abuse of tax treaties 滥用税收协定

$ active income 主动收入

$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权

$ arm's length principle 独立交易原则

$ associated enterprise 关联企业

$ base company rule 基地公司规定

$ best method rule 最佳方法规定

$ bilateral 双边

$ blocked income 滞留收入

$ bounded area 保税区

$ branch 分公司/分支机构

$ branch rule 分支机构规定

$ burden of proof 举证责任

$ cancellation of debt (COD) 取消债务

$ carried back 向前结转

$ carried forward 结转（向后期）

$ charitable foundation 慈善基金

$ charitable trust 公益/慈善信托

$ "check-the-box" rule “打勾选择”规定

$ citizen jurisdiction 公民管辖权

$ comparable profit method (CPM) 可比利润法

$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method （CPM）可比利润法

$ conduit company 中介/导管公司

$ consolidate 合并

$ contribution analysis 贡献分析

$ controlled foreign company (CFC) 受控外国子公司

$ controlling company 控股公司

$ cost plus method (CP) 成本加利润法

$ current rule 现行规则

$ current tax 本期税额

$ deduction 扣除

$ deemed dividend 认定的红利

$ deferral 递延

$ device 工具

$ domicile 住所标准

$ dual residence 双重居民

$ earnings stripping 收益剥离

$ excess credit position 超额抵扣情况

$ excess interest expense 超额利息支出

$ exemption 免除

$ force of attraction 吸引力规定

$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资

$ formula apportionment 公式分配法

$ freeport 自由港

$ group 跨国企业集团

$ holding company 持股公司

$ income所得

$ interest expense利息支出

$ Internal Revenue Code （IRC）(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税

$ jurisdiction 管辖权

$ legal tax savings 合法节税

$ limited liability company (LLC) 有限责任公司

$ mobile 流动性（指可在世界各地作公司业务）$ multilateral 多边

$ off-shore center 离岸中心

$ parent company 母公司

$ partnership 合伙人制

$ passive income 被动收入

$ phantom income 虚幻收入

$ physical presence 实际存在(居住)

$ pooling of interest 股权联营法

$ portfolio exemption 组合投资免税

$ profit split 利润分割

$ profit split method （PSM）利润分割法

$ purchasing method 盘购法

$ recognition 确认（会计）

$ resale price method (RPM) 再销售价格法

$ residence 居所标准

$ residence of individuals 自然人居民

$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权

$ residual analysis 余额分析

$ royalty 使用费

$ source 来源

$ subsidiary/affiliate company 子公司/附属公司

$ substance over form 实质重于形式

$ super royalty rule 超级使用费规定

$ tax audit 税务审计

$ tax avoidance 避税

$ tax credit 税收抵扣

$ tax evasion 偷/逃税

$ tax haven 避税港

$ tax holiday 减税期

$ tax jurisdiction 税收管辖权

$ tax planning 税收筹划

$ tax return 纳税申报

$ tax sparing 税收抵扣限制

$ the abstinence approach 禁止法

$ the bona fide approach 真实法

$ the channel approach 渠道法

$ the exclusion approach 排除法

$ the look-through approach 受益所有人法

$ the number of days of presence 停留时间标准

$ the subject-to-tax approach 纳税义务法

$ thin capitalization 资本弱化

$ threshold 下限

$ trade or business 业务或经营

$ transactional net margin method （TNMM）交易净利润率法$ transactional profit methods 交易利润法

$ transfer pricing 转让定价

$ treaty （双边税务）协议

$ treaty override 协议优先

$ treaty shopping 协议寻找

$ withholding tax 预提税

https://www.360docs.net/doc/b118588324.html,/Article/ShowClass.asp?ClassID=42

保护关税

Protective Tariff

保税制度

Bonded System

布鲁塞尔估价定义

Brussels Definition of Value BDV

差别关税

Differential Duties

差价关税

Variable Import Levies

产品对产品减税方式

Product by Product Reduction of Tariff

超保护贸易政策

Policy of Super-protection

成本

Cost

出厂价格

Cost Price

出口补贴

Export Subsidies

出口动物产品检疫

Quarantine of Export Animal products

出口管制

Export Contral

出口税

Export Duty

出口退税

Export Rebates

出口限制

Export Restriction

出口信贷

Export Finance

出口信贷国家担保制

Export credit Guarantee

出口许可证

Export Licence

初级产品

Primary Commodity

初级产品的价格

The Price of Primang Products

储备货币

Reserve Carreacy

处理剩余产品的指导原则

The Guiding Principle of Clealing With the Surplu s Agricultural Products

处于发展初级阶段

In the Early Etages of Development

船舶

Vessel

从价

Ad Valorem

从价关税

Ad Valorem Duties

从量税

Specific Duty

单方面转移收支

Balance of Unilateral Transfers

动物产品

Animal Product

多种汇率

Multiple Rates of Exchange

反补贴税

Counter Vailing Duties

反倾销

Anti-Dumping

反倾销税

Anti-dumping Duties

关税

Customs Duty

关税合作理事会

Customs Co-operation Council

关税和贸易总协定

The General Agreement On Tariffs And Trade

关税和贸易总协定秘书处

Secretariat of GATT

关税减让

Tariff Concession

关税配额

Tariff Quota

关税升级

Tariff Escalation

关税水平

Tariff Level

关税税则

Tariff

关税同盟

Customs Union

规费

Fees

国际价格

International Price

优惠差额

Margin of Preference

优惠税率

Preferential Rate

有效保护率

Effective Vate of Protection

约束税率

Bound Rate

自主关税

Autonomous Tariff

最惠国税率

The Most-favoured-nation Rate of Duty

英语词汇表a-z

a(an) art. (非特指的)一(个)；任何一个；每一(个) A.D. n.公元 A.M. ad.上午，午前 abandon v.放弃；抛弃，离弃 abdomen n.腹；腹部 abide v.(by)坚持；遵守；容忍 ability n.能力，智能；才能，才干；技能 able a.能够，有能力的 abolish v.废除，取消 about prep.关于；在…周围；在…各处ad.大约 above prep.在…上方；(数量，价格等)大于… abroad ad.出国，在国外 abrupt a.突然的，意外的；陡峭的，险峻的；(举止，言谈等) 不流畅的absence n.缺席，不在场；缺乏 absent a.(from) 缺席的，不在场的；漫不经心的 absolute a.绝对的；完全的；专制的 absorb 吸收；吸引，使专心 abstract a.抽象的；深奥的n.摘要；抽象v.摘要；转移 absurd a.愚蠢的；荒唐的 abundant a.丰富的；充足的 abuse v.& n.滥用；谩骂 academic a.学院的；学术的，教学的

accelerate v.加速；促进 accent n.腔调，口音；重音(符号) accept v.认可，接受 access n.接近，进入；入口，通路；接近(或进入) 的方法accident n.事故 accidental a.偶然的，意外的 accommodate v.留宿，收容；供应，供给；容纳accommodations (-s) accompany v.陪伴，陪同 accomplish v.完成，实现 according (to) account n.帐户 accumulate v.积累，积蓄；堆积 accurate a.精确的，准确的 accuse v.(of) 控告，谴责 accustom v.(to) 使习惯 ache v.痛；哀怜n.疼痛，酸痛 achieve v.完成，达到；获得 acid n.酸a.酸的；酸性的 acquaint v.(sb.with) 使认识，使了解 acquaintance n.熟人；相识；熟悉 acquire v.取得，获得；学到

(财务会计)会计英语词汇

会计科目英文会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders

财务英文专业词汇

财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易

财务分析常用英语词组

财务分析常用英语词组 A 1，Acceptable products completed, percentage of, 合格产品比率。 2，Accounting department, 会计部门 3，Ratios for analysis of accounting department, 关于会计部门的比率分析 4，Role of accounting department, 会计部门的角色 5，Accounts payable 应付账款 6，Days needed to pay 进行支付需要的天数 7，Shrinking funding provided by （as symptom）accounts payable 由应付账款提供的融资减少（症状） 8，Turnover of accounts payable 应付账款周转率 9，Auditing 审计 10，Accounts receivable

应收账款 11，Collectibility of accounts receivable 应收账款的可回收性 12，Days needed to collect 应收账款周转天数 13，Increasing investment in （as symptom）accounts receivable 在应收账款上的投资增加（症状） 14，Overdue accounts receivable 过期应收账款 15，Accounts receivable as proportion of sales 应收账款占销售的百分比 16，Accounts receivable and working capital 应收账款和营运资本 17，Accrued interest 应计利息 18，Accrued liabilities 应计负债 19，Calculating 计算 20，Acquisition analysis 并构分析

计算机英语-计算机常用英语词汇表

计算机常用英语词汇表高频700单词一、硬件类(Hardware) （'hɑ:dwε?） CPU(Center Processor Unit)中央处理单元（'sent?'pr?uses?'ju:nit）Main board主板（mein b?:d） RAM(random access memory)随机存储器(内存)（'r?nd?m '?kses 'mem?ri） ROM(Read Only Memory)只读存储器（ri:d '?unli 'mem?ri） Floppy Disk 软盘（'fl?pi disk） Hard Disk 硬盘（hɑ:d disk） CD-ROM 光盘驱动器(光驱) monitor 监视器（'m?nit?） keyboard 键盘（'ki:b?:d） mouse 鼠标（maus） chip 芯片（t?ip） CD-R 光盘刻录机 HUB 集线器 Modem= MOdulator-DEModulator, 调制解调器（'m?udem'm?djuleit?di:'m?djuleit?） P-P(Plug and Play) 即插即用（pl?ɡplei） UPS(Uninterruptable Power Supply) 不间断电源（?nint?'r?pt?b?l

pau?s?'plai） BIOS(Basic-input-Output System) 基本输入输出系统（'beisik 'input 'autput 'sist?m） CMOS(Complementary- Metal-Oxide-Semiconductor) （k?mpli'ment?ri 'met?l '?ksaid semik?n'd?kt?）互补金属氧化物半导体 setup安装（set?p） uninstall卸载（?nin'st?:l） wizzard向导（'wiz?d） OS(Operation System)操作系统（?p?'rei??n 'sist?m） OA(Office AutoMation)办公自动化（'?fis ?:t?'mei??n） edit编辑（'edit） copy复制（'k?pi） cut剪切（k?t） paste粘贴（peist） delete删除 (di'li:t) select选择 (si'lekt) find查找 (faind) select all全选 (si'lekt ?:l) replace替换 (ri'pleis) undo撤消 (?n'du:) redo重做 ([ ri:'du:) program程序（'pr?uɡr?m）

财务会计英语

1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities) 6Accounting adjustments fall into three basic catrgories 会计账项调整三类型 of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue) 7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank 8Treasury stock库存股a corporations own stock that it 10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases. 12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee. 14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losing by engaging in a counterbalancing transaction 17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments 18 Investing activities投资活动: Activities that increase or available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last Operating activities经营活动: Activities that create a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation 19Accounting foundation principles会计基本原则The the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept. 20Trial balance试算平衡表 a list of all the ledger 21Accrual accounting权责发生制accounting that event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash 22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的 ①safeguard assets②encourage adherence to comp any policies③promote operational efficiency④ensure accurate and reliable accounting records 23 LIFO（后进先出法）FIFO（先进先出法） cost of goods sold is highest because it is based on the most recent costs，gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest . ②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest 24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法 ①straight-line②units-of-production③double-declinin g-balance-an accelerated depreciation method. Comparing depreciation methods对比the DDB method ys ①Residual value is ignored initially ;first-years depreciation is computed on the asset’s full cost ②Depreciation expense in the final year is the “Pula” amount needed to reduce the asset’s book value to the residual amount. 预付费用，应计费用的定义及区别： Prepaid expense预付费用：A category of miscellancous future.Accrued expense应计费用:An expense incrurred (区别):a prepaid expense is an expense paid in advance prepayment will be used up in the near future.Therefore prepaid expenses are assets,because they provide a future benfit for the owner.The tern accrued expense refers to a liability that arises from an expense that has not yet been paid. 25 Gross profit percentage毛利率=gross profit毛利/net －cost of goods sold)／net sales revenue =1－(cost of goods sold／net sales revenue) 26Beginning inventory存货+purchase s购买=goods available可供出售存货－cost of goods sold销售成本 =Ending inventory 27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts销售折扣－sales returns and allowances销售和津贴 28 interest expense利息费用=the preceding bond 市场利率 29prepaid rent预付租金 Dr:prepaid rent Cr:cash Dr:rent expense租金Cr:prepaid rent预付租金 Supplies物料 Cr:Cash Dr: Supplies expense物料费Cr: Supplies Accrued revenues应计费用 Dr:accounts receivable应收账款 Cr:service revenue服务收入 30writing off uncollectible acounts注销坏账 Cr:accounts receivable 应收账款 31Record the purchase stock as follows股票购买记录 Dr:Treasury stock库藏股 Cr:cash Sale出售Dr:cash Cr:treasury stock paid-in capital from treasury stock transactions实收资本形成库藏股业务 32Three relevant dates for dividends are as follow与股利发放相关的三个日期 ①decl aration date june19股利宣布日6.19 Dr：retained earnings留存收益 Cr:dividends payable应付股利 ②date of record July1登记日7.1 ③payment date July10支付日 Dr:dividends payable应付股利 Cr:cash 33 权益法下 ①to purchase equity-method investment权益投资 Cr:cash ②To record investment revenue记录投资收益 Dr:long-term investment Cr:equity-method investment revenue权益投资收益 ③To receive cash dividend on equity-method investment 收到权益投资的现金股利 Dr:cash Cr: long-term investment sold 20% of investment出售20%的投资 loss on sale of investment出售投资损失 Cr: long-term investment 34Taxble income所得税记录当年所得税 Dr:income tax expense所得税费用 Cr:income tax payable应交所得税 deferred tax liability递延所得税负债（is usually long-term） 35①折价债券发行 Discount on bonds payable Cr: Bonds payable ②付息 Discount on bonds payable Cr: Cash ③计息 Discount on bonds payable Cr: Interest payable 36①溢价债券发行 Cr: Bonds payable Premium on Bonds payable ②付息 Premium on bonds payable Cr: Cash 37提折旧 Cr: Accumulated depreciation 38预收服务收入 Dr: Unearned service revenue Cr: Service revenue 39应计广告费用 Cr: Account payable 40应计利息收入 Dr: Interest receivable Cr: Interest revenue

税务方面专业词汇

税务方面专业词汇中英对照字母表顺序排列Accrued tax 应计未付税款 Across-the-board tax cut 全面减税 Addition tax 追加税 Adjudication of tax 税收裁定 Administrative charges 行政性收费 After-tax income 税后所得 Agricultural tax 农业税 Allowance for income tax 所保税减免 Amount withheld 扣缴税额 Animal slaughter tax 屠宰税 Annual tax payable report 年度纳税申报表 Anti-evasion measures 反逃税措施 Appeal 税务申诉 Assess 估价

Assessment percentage 估价率 Assessment ratio 征税比率 Assessment 查定税款 Authorized tax collection 税收代征 Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率 Back payment 补交拖欠税款 Blanket exemption 全部免税 Bonus tax 奖金税 Business tax 营业税 Cascading taxation 重复征税 Category of taxes 税种 Certificate of compliance 税款缴款证明书 Certificate of tax payment 完税证 Collected amount 征税额

常用会计英语词汇

常用会计英语词汇基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请

(完整版)初级英语词汇表

英语分类词汇表（1）1性别及家庭成员 boy 男孩 girl 女孩 mother 母亲 father 父亲 grandpa 爷爷grandma 奶奶grandmother祖母grandfather祖父 dad 爸爸（口语）mum 妈妈（口语）uncle 叔叔 aunt 阿姨 sister 姐妹 brother 兄、弟 Ms 女士 Mr 先生 Miss 小姐 2动物 panda 熊猫 monkey 猴子 dog 狗 cat 猫 bird 鸟 bee 蜜蜂 bear 熊 horse 马 pig 猪 duck 鸭子 rabbit 兔子 tiger 老虎 lion 狮子 chick 小鸡 fox 狐狸 hen 母鸡 cow 奶牛cock 公鸡 3数字 one 一 two 二 three 三 four 四 five 五 six 六 seven 七 eight 八 nine 九 ten 十 eleven 十一 twelve 十二 thirteen 十三 fourteen 十四 fifteen 十五 sixteen 十六 seventeen 十七 eighteen 十八 nineteen 十九 twenty 二十 twenty-one 二十一 thirty 三十 forty 四十 fifty 五十 sixty 六十 seventy 七十 eighty 八十 ninety 九十 one hundred一百 thousand 千 4食物饮料三餐味道水果 rice 米饭 meat 肉 noodles 面条 fish 鱼 chocolate 巧克力 egg 蛋 vegetable 蔬菜 carrot 胡萝卜 bread 面包 orange 桔子 apple 苹果 milk 牛奶 tea 茶 coffee 咖啡 cake 蛋糕 candy 糖果 cookie 饼干 hot dog 热狗 breakfast 早餐 lunch 午饭 supper 晚饭 dinner 晚饭，正餐 lemon 柠檬 pear 梨 peach 桃子 banana 香蕉 5衣服 T-shirt T—恤衫 shirt 衬衫 skirt 短裙 cap 帽子（前边有帽沿的） hat 帽子(周围有帽沿的) shoes 鞋子 shorts 短裤 vest 背心 pants 短裤 dress 连衣裙 6冠词 a 一（个，件……） an

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