AccountingTerms常用会计词汇中英对照
会计术语英汉对照表
公司债券利息摊销
加速折旧法
accelerated depreciation methods
营业外收支净额
net non-operating income and expenditure
公司债券利率
interest rate on debenture
应收账款出借
assignment of accounts receivable
sale or factoring of accounts receivable contingent liability sales returns and allowances retail method cash discount
bonds payable sale method notes payable stock rights repairs and maintenance of fixed assets mortgage bonds selling expenses dividends payable
无担保债券
debenture bonds
后进先出法
last-in,first-out,LIFO
其他货币资金
Other monetary assets
应付票据贴现
discount on notes payable
先进先出去
first-in,first-out缩写FIFO
在发建工程
constructions in process
固定资产更换与固定资产改 良
improvements and replacements of fixtory system
收益总括观点
all-inclusive concept of income
常用会计名词（中英文对照）[小编整理]
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常用会计名词（中英文对照）[小编整理]第一篇：常用会计名词(中英文对照)常用会计名词（中英文对照）accelerated depreciation method 加速折旧法 account 账户account payable 应付账款account receivable 应收账款accountant会计师、会计人员 accounting会计accounting cycle 会计循环 accounting equation会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued revenue应计收入accumulated depreciation累计折旧 acid-test ratio酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表 adjusting entry调整分录aging-of-accounts method账龄分析法allowance for doubtful accounts呆帐准备备抵allowance for uncollectible accounts坏帐准备 allowance method备抵法 amortization 摊销分期偿还 asset资产 audit审计authorization of stock 额定股本 average-cost method平均成本法 bad-debt expense 坏帐费用 balance sheet 资产负债表bank reconciliation 银行存款余额调节表 bank statement 银行对账单 board of directors 董事会 bond 债券bond discount 债券折价 bond premium 债券溢价 book value 账面价值 brand names 商标breakeven point 保本点、盈亏平衡点 budget 预算 capital 资本、资金capital expenditure 资本性支出 cash budget 现金预算cash disbursements journal 现金支出日记账 cash flow 现金流量cash payment journal 现金支出日记账 cash receipts journal 现金收入日记账 cash-basis accounting 现金收付制会计certified management accountant(CMA)注册管理会计师certified public accountant(CPA)注册公共会计师 chart of accounts 会计科目表check register 支票登记簿closing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债 contra account 备抵账户 control account 统驭账户 controller 主记长 copyright 版权 corporation 公司 cost allocation 成本归集 cost of capital 资本成本 cost of good sold 商品销售成本cost of goods available for sale 可供销售商品成本 cost of sales 销售成本cost-benefit analysis 成本-效益分析 credit 贷credit memorandum or credit memo 贷项备忘录 creditor 债权人 current asset 流动资产 current liability 流动负债 current ratio 流动比率 database 数据库days’ sales in receivables debit 借debit memo 借项备忘录 debt ratio 负债比率 debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项 depreciation 折旧 direct cost 直接成本direct write-off method 直接注销法 disclosure principle 充分披露原则 dividends 股利double-declining-balance depreciation method 双倍余额递减法 due date 到期日earnings per share 每股收益 efficient capital market 有效资本市场 employee compensation 员工薪酬 entity 实体estimated residual value 预估残余价值 expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB)财务会计准则委员会 financial budget 财务预算 financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法 fiscal year 会计年度 fixed asset 固定资产 fixed cost 固定成本 flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账 general ledger 总账generally accepted accounting principles(GAAP)公认会计原则goodwill 商誉 gross margin 总边际 gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入 income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产 interest rate 利率 internal control 内部控制 inventory 存货inventory turnover 存货周转率 invoice 发票 journal 日记账last-in, first-out(LIFO)后进先出法lease 租赁ledger 分类账lesser 承租者 lessor 出租者 liability 负债 licenses 执照 liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法 maker of a note 出票人management accounting 管理会计 market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业 mixed cost 混合成本 mortgage 抵押multi-step income statement 多步式损益表 net earnings 净收益 net income 净收益 net loss 净损失 net present value 净现值 net profit 净利润 net purchases 购货净额 net sales 销售净额 nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据 note term 票据条款 operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用 other revenue 其他收入 outstanding check 未处理支票 outstanding stock 发行在外股票 owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙 patent 专利权 payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金 plant asset 厂场资产post closing trial balance 结账后试算平衡表 posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账 quick ratio 速动比率rate of return on common stockholders’ equity 普通股股东权益收益率 rate of return on total assets 总资产报酬率 real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录 sales 销售收入 sales discount 销售折扣 sales journal 销售日记账 sales on credit terms 赊销sales returns and allowance 销售退回及折让 sales revenue 销售收入 shareholder 股东short-term note payable 短期应付票据 single-step income 单步式损益表 special journal 特种日记账specific-unit-cost method 个别计价法 standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表 static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司 subsidiary ledger 明细分类账 sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表 unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本 vertical analysis 垂直分析法weighted-average cost method 价权平均计价法 work sheet 工作底稿 working capital 营运资金第二篇：测量学名词中英文对照测绘学名词(中英对照)01.001 测绘学 surveying and mapping, SM01.002 中华人民共和国测绘法 Law of Surveying and Mapping of the People's Republic of China01.003 测绘标准 standards of surveying and mapping01.004 测量规范 specifications of surveys01.005 地形图图式 topographic map symbols01.006 大地测量学 geodesy01.007 地球形状 earth shape, figure of the earth01.008 重力基准网 gravity standard network01.009 重力场gravity field01.010 地心坐标系 geocentric coordinate system01.011 地球椭球 earth ellipsoid01.012 大地原点 geodetic origin01.013 水准原点 leveling origin01.014 测量标志survey mark01.015 测量觇标observation target01.016 高程基准height datum01.017 1954年北京坐标系Beijing geodetic coordinate system195401.018高程系统height system01.019平均海[体]面mean sea level01.020黄海平均海[水]面Huanghai mean sea level01.021海拔height above sea level01.022海军导航卫星系统Navy Navigation Satellite System，NNSS01.023NAVSTAR全球定位系统NAVSTAR Global Positioning System，NAVSTAR GPS01.024 惯性测量系统inertial surveying system，ISS01.025 摄影测量与遥感学photogrammetry and remote sensing01.026 航空摄影测量aerophotogrammetry, aerial photogrammetry01.027 航天摄影测量（又称“太空摄影测量”）space photogrammetry01.028 非地形摄影测量non-topographic photogrammetry01.029 水下摄影测量underwater photogrammetry01.030 航空航天摄影aero—space photogrammetry01.031 航空遥感aerial remote sensing01.032 航天遥感space remote sensing01.033 图像image01.034 影像image, imagery01.035 图形Graphics01.036判读（又称“判释”、“解译”）interpretation01.037 模拟摄影测量analog photogrammetry01.038 解析摄影测量analytical photogrammetry, numerical photogrammetry01.039数字摄影测量digital photogrammetry01.040数字地图模型（又称“数值地型”）digital terrain model, DTM01.041 遥感图象处理image processing of remotesensing01.042 遥感模式识别pattern recognition of remote sensing01.043 地图制图学（又称“地图学”）cartography01.044 地理坐标网geographic graticule01.045 经纬网fictitious graticule01.046 方里网kilometer grid01.047 邻带方里网grid of neighboring zone01.048 坐标格网coordinate grid01.049 地理坐标参考系geographical reference system，GEOREF01.050 地图map01.051 地形图topographic map01.052平面图plan01.053 普通地图general map01.054 专题地图thematic map01.055 地图集atlas01.056 地球仪globe01.057 地图规范map specifications01.058 地图生产map production01.059 地图投影map projection01.060 地图编制（又称“编图”）map compilation01.061 地图复制map reproduction01.062 地图印刷map printing01.063 地图利用map use01.064 地图量算cartometry01.065 机助地图制图computer-aided cartography，computer-assisted cartography, CAC01.066 自动化制图automatic cartography01.067 自动绘图automatic plotting01.068 图形显示graphic display01.069 遥感制图remote sensing mapping01.070 地名学toponomastics, toponymy01.071 地名geographical name, place name01.072 工程测量学engineering surveying01.073 比例尺scale01.074 基本比例尺basic scale01.075 等高线contour01.076 等高距contour interval01.077 测量平差survey adjustment，adjustment of observations01.078 精度估计precision estimation01.079 精［密］度precision01.080 准确度accuracy01.081 偶然误差accident error01.082 系统误差systematic error01.083 粗差gross error01.084 常差constant error01.085 多余观测redundant observation01.086 闭合差closing error, closure01.087 限差tolerance01.088 相对误差relative error01.089 绝对误差absolute error01.090 中误差mean square error01.091 误差椭圆error ellipse01.092 边长中误差mean square error of side length01.093 测角中误差mean square error of angle observation01.094 方位角中误差mean square error of azimuth01.095 坐标中误差mean square error of coordinate01.096 点位中误差mean square error of a point01.097 高程中误差mean square error of height01.098 国土基础信息系统land base information system01.099 大地控制数据库geodetic data base01.100 重力数据库gravimetric data base01.101 地形数据库topographic data base01.102 地理信息系统geographical information system，GIS01.103 地图数据库map data base01.104 地图数据库管理系统cartographic data base management system01.105 地名数据库place-name data base01.106 地籍信息系统cadastral information system01.107 土地信息系统land information system，LIS01.108 制图专家系统cartographic expert system01.109 海洋测绘hydrographic surveying and charting01.110 测绘仪器instrument of surveying and mapping01.111 大地测量仪器geodetic instrument01.112 测距仪distance measuring instrument，rangefinder01.113 重力仪gravimeter01.114 定位系统positioning system01.115 摄影测量仪器photogrammetric instrument01.116 立体测图仪stereoplotter01.117 数字摄影测量工作站 digital photogrammetric station01.118 全数字化自测图系统full digital automatic mapping system01.119 图形输入设备graphic input unit01.120 图形输出设备graphic output unit01.121 中国测绘学会Chinese Society of Surveying and Mapping，CSSM01.122 国际测绘联合会International Union of Surveying and Mapping，IUSM01.123 国际测量师联合会Federation Internationale des Geometres，FIG（法语）01.124 国际大地测量学与地球物理学International Union of Geodesy and Geophysics，IUGG01.125 国际大地测量学协会International Association of Geodesy IAG01.126 国际摄影测量与遥感学会 International SocietyforPhotogrammetry and Remote Sensing，ISPRS01.127 国际地图学协会International Cartographic Association，ICA01.128国际海道测量组织International Hydrography Organization, IHO第三篇：物流常用名词中英文对照物流常用名词中英文对照alternate tiers row pattern交错码放AGV无人搬运车anchoring 膨胀螺丝AS/RS(Automatic Storage Retrieval System)自动存取机/系统自动存取仓储系统自动仓库系统assembly packaging集合包装average inventory平均存货battery电瓶beam橫撑，横梁belt conveyor皮带式输送机（带）block pattern row pattern整齐码放bonded warehouse国际物流中心保税仓库brick pattern砌砖式码放buffer stock 缓冲储备cantilever shalving悬臂架cargo freight 货物carrying搬运chain conveyor链条式输送机（带）charger充电机cold chain system冷冻链系统common carrier 公共承运人consolidation装运整合container terminal集装箱中转站contract carrier 契约承运人contract logistics契约物流counterbalance truck平衡式电动(柴油、电动、瓦斯)堆高机cycle inventory周期存货delivery配送depalletizer托盘拆垛机devanning拆箱diagonal bracing斜撑dock leveller月台调整板dock shelter 月台门封(充气式,非充气式)double-deep pallet racking双层深式重型物料钢架drive-in pallet racking直入式重型物料钢架dry cargo干货dunnage填充electronic data interchange电子资料交换EDIexport processing zone加工出口区fill rate供应比率floor utilization percentage地面面积利用率flow(dynamic)racking重型流力架flow(dynamic)rack shelving 轻型(料盒、纸箱)流力架forklift truck 叉车four-way reach truck四向式电动堆高机frame 支柱组frame feet脚底板frame joint柱连杆freight container货物集装箱general cargo一般货物hand pallet truck油压拖板车horizontal bracing橫撑industrial door 工业门industrial vehicle工业车辆intermodal transportation复合一贯运输lashing捆扎加固levelling plate垫片LGV激光引导无人搬运车 load efficient装载效率loading and unloading 装卸logistical utilities物流效用logistics物流materials handling物料搬运mezzanines floor 积层架mini-load AS/RS料盒式自动仓库系統mobile dock leveller月台桥板mobile shelving移动柜net unit load size 净单元货载尺寸operation area 理货区order picking truck电动拣料车order picking指令拣选order shipped complete订货完成率packaged cargo包装货物packaging包装pallet托盘，(木质)栈板pallet container栈板笼架pallet pool system 通用托盘系统pallet racking传统式重型物料钢架palletization托盘化palletizer托盘堆垛机palletizing pattern托盘装载方式pick up货物聚集picking拣货，拣选作业pictorial marking for handling货运标识pinwheel pattern针轮式码放plan view size平面尺寸plastic bin物料盒plastic pallet塑胶栈板platform物流容器，站台，月台physical distribution model物流标准powered pallet truck电动拖板车powered stacker自走式电动堆高机push-back pallet racking后推式重型物料钢架rack 货架rack notice标示牌reach truck前伸式电动堆高机returnable container 通用容器roll container笼车roller conveyor滚筒式输送机（带）safety pin插销safety stock 安全储备scrubber洗地机shed临时周转仓库shelving轻量型物料钢架shuttle car梭车slat conveyor条板式输送机（带）slotted-angle shelving角钢架sorting 分类special cargo特殊货物spot stock现场储备stacker crane自动存取机高架吊车stacking堆垛stockout frequency缺货频率storage存储support bar跨梁surface utilization percentage表面利用率sweeper扫地机table trolley物流台车third part logistics第三方物流third party logistics service provider第三方物流服务商transit inventory中转存货transportation运输transportation package size by modular coordination 运输包装系列尺寸tray conveyor盘式输送机（带）truck terminal卡车货运站turntable转盘(变更输送方向)unit load单元货载unit load system单元货载系统upright支柱upright protctors护脚value added network—VAN加值网络vanning装箱vertical conveyor垂直输送机very narrow aisle truck窄巷道电动堆高机warehouse仓库WCS(Warehouse Control System)仓储控制系统WMS(Warehouse Management System)仓储管理系统第四篇：质量管理中英文名词对照质量管理中英文名词对照质量管理中英文名词对照表Accuracy 准确度Active 主动Action 评价.处理Activity 活动Add 加Addition rule 加法运算规则Analysis Covariance 协方差分析Analysis of Variance 方差分析Appraisal Variation 评价变差Approved 承认ASQC 美国质量学会Attribute 计数值Audit 审核Automatic database recovery 数据库错误自动回复 Average平均数balance平衡Balance sheet 资产负债对照表Binomial 二项分配Body 机构Brainstorming Techniques 脑力风暴法Business Systems Planning 企业系统规划 Cable 电缆Capability 能力Cause and Effect matrix 因果图.鱼骨图 Center line 中心线check 检查Check Sheets 检查表Chi-square Distribution 卡方分布Clutch spring 离合器弹簧Coining 压印加工Common cause 共同原因Complaint 投诉Compound factor 调合因素Concept 新概念Condenser 聚光镜Conformity 合格Connection 关联Consumer’s risk 消费者之风险Control 控制Control characteristic 管制特性Control chart管制图Control plan 管制计划Correction 纠正Correlation Methods 相关分析法Cost down 降低成本CPI: continuouse Process Improvement 连续工序改善Creep 渐变Cross Tabulation T ables 交叉表CS: customer Sevice 客户中心Cushion 缓冲Customer 顾客DSA: Defects Analysis System 缺陷分析系统Data 数据Data Collection 数据收集Data concentrator 资料集中缓存器DCC: Document Control Center 文控中心Decision 决策.判定Defects per unit 单位缺点数Description 描述Detection 难检度Device 装置Digital 数字Do 执行DOE: Design of Experiments 实验设计Element 元素Else 否则Engineering recbnology 工程技术Entropy 函数Environmental 环境Equipment 设备Estimated accumulative frequency 计算估计累计数EV: Equipment Variation 设备变异Event 事件External Failure 外部失效,外部缺陷FA: Failure Analysis 坏品分析Fact control 事实管理Fatique 疲劳FMEA: Failure Mode and Effect analysis 失效模式与效果分析FPY 合格率FQA: Final Quality Assurance 最终品质保证FQC: Final Quality control 最终品质控制Full-steer 完全转向function 职能Gauge system 量测系统Grade 等级Gum-roll 橡皮滚筒Health meter 体重计Heat press 冲压粘着Histogram 直方图Hi-tech 高科技hypergeometric 超几何分配hysteresis 磁滞现象Improvement 改善Inductance 电感Information 信息Initial review 先期审查Inspection 检验Internal Failure 内部失效,内部缺陷IPQC: In Process Quality Control 制程品质控制IQC: Incomming Quality Control 来料品质控制ISO: International Organization for Standardization 国际标准组织 Law of large number 大数法则Link 连接LCL: Lower Control limit 管制下限LQC: Line Quality Control 生产线品质控制LSL: Lower Size Limit 规格下限Machine 机械Manage 管理Materials 物料Measurement 量测Median 中位数Miss feed 漏送Module,sub-system,sub-unit 单位Momentum 原动力Monte garlo method 原子核分裂热运动法MSA: Measurement System Analysis 量测系统分析Multiplication rule 乘法运算规则NIST 美国:标准技术院Normal 常态分布Occurrence 发生率On.off system 开,关系统Operation Instruction 作业指导书Organization 组织Parameter 参数Parto 柏拉图Parts 零件Parts per million 不良率Passive 消极的,被动的Plan 计划Pulse 脉冲Policy 方针Population 群体Power 力量,能源PQA: Process Quality Assurance 制程品质保证Practice 实务Precision 精密度preemptive 先占式多任务Pressure 压缩Prevention 预防Probability 机率Probability density function 机率密度函数Procedure 流程Process 过程Process capability analysis 制程能力分析图Process control and process capability 制程管制与制程能力Producer’s risk 生产者之风险Product 产品Production 生产Program 方案Projects 项目QA: Quality Assurance 品质保证QC: Quality Control 品质控制QE: Quality Engineering 品质工程QFD: Quality Function Desgin 品质机能展开Quality 质量Quality manual 品质手册Quality policy 品质政策Random experiment 随机试验Random numbers 随机数Range 全距Record 记录Reflow 回流Reject 拒收Repair 返修Repeatusility 再现性Reproducibility 再生性Requirement 要求Residual 误差Response 响应Responsibilities 职责Review 评审Reword 返工Robustness 稳健性Rolled yield 直通率RPN: Risk Priority Number 风险系数sample 抽样,样本Sample space 样本空间Sampling with replacement 放回抽样Sampling without peplacement 不放回抽样Scatter diagram 散布图分析Scrap 报废Screw 螺旋Severity 严重度Shot-peening 微粒冲击平面法Simple random sampling 简单随机取样Size 规格SL: Size Line 规格中心线Slip 滑动Stratified random sampling 分层随机抽样SOP: Standard Operation Procedure 标准作业书SPC: Statistical Process Control 统计制程管制Special cause 特殊原因Specification 规范SQA: Source(Supplier)Quality Assurance 供货商品质保证Stage sampling 分段随机抽样Standard Deviation 标准差Sum of squares 统计表supplier平方和System 供方systematic sampling 系统,体系Statistical tables 系统抽样Taguchi-method 田口方法Technical committees 技术委员会Test piece 测试片Theory 原理Time stamp 时间戳印Time-lag 延迟Title 标题Torque 转矩Total 求和TQC: Total Quality Control 全面品质控制TQM: Total Quality Management 全面品质管理 Traceablity 追溯Training 培训Transaction processing and logging 交易处理 Trouble 困扰Up and down 上和下UCL: Upper Control Limit 管制上限 USL: Upper Size Limit 规格上限Validation 确认Variable 计量值Variance 变异和Vector 向量Verification 验证Version 版本VOC: voice of Customer 客户需求 VOE: Voice of Engineer 工程需求第五篇：品管中英文名词对照品管中英文名词对照Accuracy 准确度Active 主动Action 评价.处理Activity 活动Add 加Addition rule 加法运算规则Analysis Covariance 协方差分析Analysis of Variance 方差分析Appraisal Variation 评价变差Approved 承认 ASQC 美国质量学会 Attribute 计数值 Audit 审核Automatic database recovery 数据库错误自动回复Average平均数 balance平衡Balance sheet 资产负债对照表 Binomial 二项分配 Body 机构Brainstorming Techniques 脑力风暴法Business Systems Planning 企业系统规划 Cable 电缆 Capability 能力Cause and Effect matrix 因果图.鱼骨图Center line 中心线check 检查Check Sheets 检查表Chi-square Distribution 卡方分布Clutch spring 离合器弹簧Coining 压印加工 Common cause 共同原因 Complaint 投诉Compound factor 调合因素 Concept 新概念 Condenser 聚光镜 Conformity 合格 Connection 关联Consumer’s risk 消费者之风险 Control 控制Control characteristic 管制特性 Control chart 管制图 Control plan 管制计划 Correction 纠正Correlation Methods 相关分析法 Cost down 降低成本CPI: continuouse Process Improvement 连续工序改善Creep 渐变Cross Tabulation T ables 交叉表 CS: customer Sevice 客户中心Cushion 缓冲 Customer 顾客DSA: Defects Analysis System 缺陷分析系统 Data 数据Data Collection 数据收集Data concentrator 资料集中缓存器DCC: Document Control Center 文控中心 Decision 决策.判定Defects per unit 单位缺点数 Description 描述 Detection 难检度 Device 装置 Digital 数字 Do 执行DOE: Design of Experiments 实验设计 Element 元素 Else 否则Engineering recbnology 工程技术Entropy 函数Environmental 环境 Equipment 设备Estimated accumulative frequency 计算估计累计数EV: Equipment Variation 设备变异 Event 事件External Failure 外部失效,外部缺陷 FA: Failure Analysis 坏品分析 Fact control 事实管理 Fatique 疲劳FMEA: Failure Mode and Effect analysis 失效模式与效果分析FPY 合格率FQA: Final Quality Assurance 最终品质保证 FQC: Final Quality control 最终品质控制 Full-steer 完全转向 function 职能Gauge system 量测系统 Grade 等级 Gum-roll 橡皮滚筒 Health meter 体重计 Heat press 冲压粘着 Histogram 直方图 Hi-tech 高科技hypergeometric 超几何分配hysteresis 磁滞现象Improvement 改善Inductance 电感Information 信息 Initial review 先期审查 Inspection 检验Internal Failure 内部失效,内部缺陷IPQC: In Process Quality Control 制程品质控制IQC: Incomming Quality Control 来料品质控制ISO: International Organization for Standardization 国际标准组织Law of large number 大数法则 Link 连接LCL: Lower Control limit 管制下限 LQC: Line Quality Control 生产线品质控制LSL: Lower Size Limit 规格下限Machine 机械Manage 管理Materials 物料Measurement 量测Median 中位数Miss feed 漏送Module,sub-system,sub-unit 单位 Momentum 原动力Monte garlo method 原子核分裂热运动法MSA: Measurement System Analysis 量测系统分析Multiplication rule 乘法运算规则 NIST 美国:标准技术院 Normal 常态分布 Occurrence 发生率 On.off system 开,关系统Operation Instruction 作业指导书Organization 组织Parameter 参数 Parto 柏拉图 Parts 零件Parts per million 不良率 Passive 消极的,被动的 Plan 计划 Pulse 脉冲 Policy 方针 Population 群体 Power 力量,能源PQA: Process Quality Assurance 制程品质保证Practice 实务Precision 精密度preemptive 先占式多任务Pressure 压缩Prevention 预防Probability 机率Probability density function 机率密度函数Procedure 流程Process 过程Process capability analysis 制程能力分析图Process control and process capability 制程管制与制程能力Producer’s risk 生产者之风险Product 产品Production 生产Program 方案 Projects 项目QA: Quality Assurance 品质保证 QC: Quality Control 品质控制QE: Quality Engineering 品质工程QFD: Quality Function Desgin 品质机能展开 Quality 质量Quality manual 品质手册Quality policy 品质政策Random experiment 随机试验 Random numbers 随机数 Range 全距 Record 记录 Reflow 回流 Reject 拒收 Repair 返修Repeatusility 再现性 Reproducibility 再生性 Requirement 要求Residual 误差Response 响应Responsibilities 职责Review 评审Reword 返工 Robustness 稳健性 Rolled yield 直通率RPN: Risk Priority Number 风险系数 sample 抽样,样本 Sample space 样本空间Sampling with replacement 放回抽样Sampling without peplacement 不放回抽样Scatter diagram 散布图分析Scrap 报废Screw 螺旋Severity 严重度Shot-peening 微粒冲击平面法Simple random sampling 简单随机取样 Size 规格SL: Size Line 规格中心线 Slip 滑动Stratified random sampling 分层随机抽样SOP: Standard Operation Procedure 标准作业书 SPC: Statistical Process Control 统计制程管制 Special cause 特殊原因 Specification 规范SQA: Source(Supplier)Quality Assurance 供货商品质保证Stage sampling 分段随机抽样 Standard Deviation 标准差 Sum of squares 统计表 supplier平方和 System 供方systematic sampling 系统,体系Statistical tables 系统抽样Taguchi-method 田口方法 Technical committees 技术委员会 Test piece 测试片 Theory 原理Time stamp 时间戳印Time-lag 延迟Title 标题Torque 转矩Total 求和TQC: T otal Quality Control 全面品质控制 TQM: Total Quality Management 全面品质管理 Traceablity 追溯 Training 培训Transaction processing and logging 交易处理 Trouble 困扰 Up and down 上和下UCL: Upper Control Limit 管制上限 USL: Upper Size Limit 规格上限 Validation 确认 Variable 计量值 Variance 变异和 Vector 向量Verification 验证 Version 版本VOC: voice of Customer 客户需求 VOE: Voice of Engineer 工程需求质量相关术语英中文对照IQC: incomming quality control 进料检验LQC: line quality control 生产线品质控制IPQC: inprocess quality control 制程品质控制FQC: final quality control 最终品质控制OQC: outgoing quality control 出货品质控制PQA: process quality control 制程品质保证FQA: final quality assurance 最终品质保证SQA: source(supplier)quality assurance 供应商品质保证DAS: defect analysis system 缺陷分析系统DCC: document control center 文控中心QCC: quality control circle 品管圈QA: quality assurance OR quality audit 品质保证品质稽核QC: quality control 品质控制QE: quality engineering 品质工程TRAINING: 培训ZD: zero defect 零缺陷FMEA: failure mode and effects analysis 潜在缺陷模式和影响分析FMA: failure mode analysis 故障模式分析FEA: failure effect analysis 故障效应分析FCA: failure criticality analysis 故障危害度分析FA: failure analysis 坏品分析 CS: customer service 客户服务CPI: continuous process improvement 连续工序改善DOE: design of experiment 实验设计SQC: statistical quality control 统计品质控制TQC: total quality control 全面品质控制CWQC: company-wide quality control 全公司品质管理GWQC:group-wide quality control 全集团品质管理PDCA: plan do check action 计划执行检查矫正AQL: acceptable quality level 允收水准(接收质量限)SOP: standard operation procedure 操作标准SIP: standard inspection procedure 检验标准IE: industrial research 工业工程MR: method research 方法研究OR: operation research 工作研究VE: value engineering 价值工程5W2H: what 做什么？有必要吗？ Why 为什么要做？目的在哪里？where 哪里做？没有更合适的地方吗？When 何时做？时间是否合适？Who 谁做？有没有更合适的人？How 如何做？有没有更好的方法？how much 需要的成本如何？4M1E: manpower 人员method 方法machine 机器material物料environment 环境。
会计术语中英文词汇对照表
会计术语中英文词汇对照表AAbove-the-line items 线上项目Absences, compensated 缺勤，带薪假期Absorption costing 完全成本法Absorption costing income statement 完全成本法下的损益表Accelerated depreciation method 加速折旧法Account(s) 账户；会计科目在账户中分析和总结经济业务analyzing and summarizingtransactions inanalyzing 分析性账户balance of 账户余额cash short and over 现金余缺账户characteristics of 账户的特点chart of 会计科目表clearing 清理账户contra or contra asset 抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏账估计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损益表账户normal balances of 账户的正常余额other 其他账户real 实账户statement of 账单temporary or nominal 临时性账户或虚账户usefulness of 账户的有用性Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计；会计学管理会计与财务会计的区别differences between managerial andfinancialdouble-entry 复式会计financial and managerial 财务会计与管理会计financial 财务会计management 管理会计managerial 管理会计private 内部会计；私营企业会计profession of 会计职业public 公共会计responsibility 责任会计Accounting cycle 会计循环for a merchandising business 商业企业会计循环Accounting equation 会计恒等式business transactions and 经济业务与会计恒等式Accounting fields, specialized 会计领域，专门会计领域Accounting for 会计bond investments 债券投资的会计处理bonds payable 应付债券的会计处理cost centers, responsibility 成本中心会计，成本中心责任会计depreciation 折旧会计dividends 股利的会计处理exchanges of similar fixed assets, review of相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾exchanges of similar fixed assets, summary illustration相似固定资产交换的会计处理，总结——相似固定资产交换的会计处理investments in stocks 股票投资的会计处理limited liability corporations 有限责任公司的会计处理merchandise transactions,illustration of商品交易会计，商品交易会计介绍notes receivable 应收票据的会计处理partnerships 合伙企业的会计处理profit centers, responsibility 利润中心会计，利润中心责任会计uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of坏账会计，坏账会计处理的直接注销法Accounting in business, role of 商业中的会计，会计在商业中的角色Accounting information and thestakeholders of a business会计信息与企业利益相关者Accounting period concept 会计期间概念Accounting principles(GAAP), generallyaccepted公认会计原则Accounting principles, changes in 会计原则，会计原则变更Accounting rate of return 会计回报率Accounting system(s) 会计系统；会计制度basic 基本会计系统computerized 电算化会计系统cost 成本会计系统for merchandisers 商业会计系统for payroll and payroll taxes 工资和工资税会计系统manual 手工会计系统Accounting system overview, cost 会计系统概述；成本会计系统概述Accounting treatments of contingentliabilities或有负债的会计处理Accounts for a periodic inventory system, chart of 定期盘存制账户定期盘存制会计科目表Accounts payable 应付账款Accounts payable control and subsidiaryledger应付账款控制和明细分类账Accounts payable subsidiary ledger 应付账款明细分类账Accounts receivable 应收账款aging of 应收账款账龄分析Accounts receivable analysis 应收账款分析Accounts receivable control andsubsidiary ledger应收账款控制和明细分类账Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis 应计制；权责发生制Accruals 应计收入或费用deferrals and 递延和应计收入或费用Accrued assets 应计资产Accrued expense(s) 应计费用Accrued expenses payable 应计应付费用Accrued fees 应计收费Accrued liabilities 应计负债Accrued revenues 应计收入Accrued wages 应计工资Accumulated depreciation 累计折旧Accumulated other comprehensiveincome累计其他全面收益Acid-test ratio 速动比率；酸性测试比率Acquiring fixed assets, stages of 获取固定资产，获取固定资产阶段Activity base(s) 作业基础Activity base product cost calculations 作业基础产品成本计算Activity base usage quantities, estimated 作业基础耗用量，估计作业基础耗用量Activity driver{s) 作业动因Activity rates 作业率Activity-based costing (ABC), 作业成本计算法Adjusted trial balance 调整后试算平衡表Adjusted trial balance columns 调整后试算平衡表栏Adjusting and closing entries 调整分录和结账分录Adjusting entries 调整分录ledger with 分类账调整分录recording 记录调整分录Adjusting process 调整过程Adjustment process, summary of 调整过程，调整过程总结Adjustments, summary of basic 调整，基本调整总结Adjustments columns 调整栏Adjustments to net income- indirectmethod净收益调整－间接法Administrative expenses 管理费用Affiliated companies 联营公司；附属公司Aging of accounts receivable 应收账款账龄分析Aging the receivables 应收账款账龄分析Allocating income taxes 分配所得税Allocation, cost 分配，成本分配Allocation base 分配基础Allowance, purchase 折让，购货折让Allowance account, write-offs to 备抵账户；备抵账户注销Allowance method 备抵法Allowance method of accounting foruncollectibles坏账会计处理的备抵法Alternate entity characteristics,comparison不同实体特征，不同实体特征的比较Alternate entity forms, equity reporting for 不同实体形式，不同实体形式的权益报告Alternative financing plans, effect of 可选择的筹资计划，可选择筹资计划的效果Amortization 摊销(bond investments) （债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the interest method 实际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount 分期偿还债券折价Amortizing a bond premium 分期偿还债券溢价Amount, present value of 数量；金额，数量、金额的现值Analysis 分析accounts receivable 应收账款分析assumptions of cost-volume-profit 本－量－利分析的假设capital investment 资本投资分析cost-volume-profit 本－量－利分析current position 流动（现行）状况分析differential 差异分析factors that complicate capitalinvestment使资本投资复杂化的因素graphic approach tocost-volume-profit本－量－利分析的图解方法horizontal 水平分析inventory 存货分析mathematical approach tocost-volume-profit本－量－利分析的数学方法nature of capital investment 资本性投资的性质net present value at 12% 回报率为12％的净现值分析net present value 净现值分析profitability 收益性分析solvency 偿债能力分析traditional 传统分析use of computers incost-volume-profit analysis计算机在本－量－利分析中的运用vertical 垂直分析"what if' or sensitivity 敏感性分析Analysis report 分析报告discontinue an unprofitable segment, differential停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告lease or sell, differential 出租或出售差异分析报告make or buy, differential 制造或购买差异分析报告process or sell, differential 加工或出售差异分析报告replace equipment, differential 设备更换差异分析报告sell at special price, differential 特定售价差异分析报告Analytical measures 分析指标other 其他分析指标summary of 分析指标总结Analyzing and summarizing transactions, illustration of 分析和总结经济业务，举例说明分析和总结经济业务Annual reports, corporate 年度报告，公司年度报告Annuity 年金present value of an, 年金现值Annuity of $1 at compoundinterest, present value of1美元年金复利，1美元年金的复利现值Annuity table, partial present value of年金表，部分年金现值表Application of incorporation 公司设立申请Approach 方法cost price 成本价格法market price 市场价格法negotiated price 协议价格法Appropriations 限制用途的拨款Articles of incorporation 公司章程Articles of partnership 合伙章程Assembly 装配Asset(s) 资产accrued 应计资产book value of 资产的账面价值contra 资产抵减contributing to a partnership 向合伙企业投入资产costs of acquiring fixed 固定资产获取成本current 流动资产discarding fixed 废弃的固定资产disposal of fixed 固定资产的处置donated 接受捐赠的资产exchanging similar fixed 交换相似的固定资产financial reporting for fixed andintangible固定资产和无形资产的财务报告fixed 固定资产fixed and intangible in the balancesheet资产负债表中的固定资产和无形资产fixed or plant 固定或厂房设备资产intangible 无形资产internal control of fixed 固定资产的内部控制leasing fixed 租赁固定资产nature of fixed 固定资产的性质plant 厂房设备资产prepaid expense recorded initially as预付费用初始记录为资产quick 速动资产rate earned on total 总资产收益率rate of income from operations tototal营业利润对总资产比率rate of return on 资产回报率ratio of net sales to 总资产周转率revaluation of 资产重估review of accounting for exchangesof similar fixed相似固定资产交换会计处理的回顾selling fixed 出售固定资产summary illustration-accounting for exchanges of similar fixed总结——相似固定资产交换的会计处理tangible 有形资产Assumptions of cost-volume-profitanalysis本－量－利分析的假设Audit Committee 审计委员会Available-for-sale securities 可供出售证券Average cost method 平均成本法determining costs under 平均成本法下成本的确定use of 使用平均成本法Average rate of return 平均回报率Average rate of return method 平均回报率法BBad debts expense 坏账费用Balance of the account 账户余额Balance sheet 资产负债表budgeted 预算资产负债表comparative 比较资产负债表corporation 公司的资产负债表horizontal analysis, comparative 资产负债表水平分析，比较资产负债表水平分析merchandise inventory on 资产负债表中的商品存货presentation of cash on 资产负债表中现金的列示presentation of merchandiseinventory on商品存货在资产负债表中的列示receivables on 资产负债表中的应收款项report form of 报告式资产负债表stockholders’ equity in the资产负债表中的股东权益stockholders’ equity section资产负债表中的股东权益部分temporary investments on 资产负债表中的临时性投资vertical analysis, comparative 资产负债表垂直分析，比较资产负债表垂直分析Balance sheet accounts, transactionsand资产负债表账户，交易和资产负债表账户Balance sheet and income statementdata for direct method直接法下资产负债表和损益表数据Balance sheet budgets 资产负债表预算Balance sheet columns, income statement and 资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation 公司的资产负债表Balance sheet presentation of bondinvestments债券投资在资产负债表中的列示Balance sheet presentation of bondspayable资产负债表中应付债券的列示Balance scorecard 平衡记分卡Bank accounts 银行往来账户as a control over cash 银行往来账户作为现金控制business 企业银行往来账户Bank reconciliation 银行存款余额调节表Bank statement 银行对账单comparison with business records 银行对账单与企业记录比较Bankers’ ratio银行用比率；企业流动比率Banks, investment 银行，投资银行Base(s) 基础；基数activity 作业基础allocation 分配基础Basic analytical procedures 基本分析程序Basic earnings per share 每股基本收益Basis 基础accrual 应计制；权责发生制cash 现金制；收付实现制Below-the-line items 线下项目Benefits 利益；福利employees’ fringe员工额外福利fringe 额外福利other than pensions, postretirement 养老金以外的福利；养老金以外的退休福利Benefit dollars as a percent of total 各项福利占福利总额的百分比Bills ,enter form 票据，加入票据格式Board of directors 董事会Bond(s) 债券callable 可赎回债券convertible 可转换债券debenture 无担保债券investments in 债券投资present value of the face amount of 债券面值的现值serial 分期偿还债券term 定期债券zero-coupon 无息债券Bond discount, amortizing 债券折价，债券折价摊销Bond indenture 债券契约Bond investments 债券投资accounting for 债券投资的会计处理balance sheet presentation of 债券投资在资产负债表中的列示Bond premium, amortizing 债券溢价，债券溢价摊销Bond redemption 债券偿还；债券赎回Bond sinking funds 债券偿债基金Bonds issued 已发行债券at a discount 折价发行债券at a premium 溢价发行债券at face amount 以面值发行债券Bonds payable 应付债券accounting for 应付债券的会计处理amortization of premium 应付债券溢价摊销balance sheet presentation of 资产负债表中应付债券的列示characteristics of 应付债券的特征Bonuses, partner 奖金；红利，合伙人奖金Book value 账面价值net 账面净值of the asset 资产的账面价值Boot 补价Bottleneck(s) 瓶颈product pricing under production 生产瓶颈下的产品定价product profitability and pricing under production生产瓶颈下的产品获利能力和产品定价product profitability under production 生产瓶颈下的产品获利能力Bottleneck hour, contribution margin per 瓶颈小时，每瓶颈小时的贡献毛益Break-even chart 盈亏分析图Break-even point 盈亏临界点summary of effects of changes on 各因素变动对盈亏临界点的影响总结Budget(s) 预算balance sheet 资产负债表预算capital expenditures 资本支出预算cash 现金预算completing the cash 完全现金预算cost of goods sold 销货成本预算direct labor cost 直接人工成本预算direct materials purchases 直接材料采购预算factory overhead cost 制造费用预算factory overhead flexible 制造费用弹性预算flexible 弹性预算flexible and static 弹性预算与固定预算income statement 损益表预算master 总预算production 生产预算sales 销售预算selling and administrative expenses 销售与管理费用预算setting conflicting goals 预算目标设定冲突setting goals too loosely 预算目标设定过松setting goals too tightly 预算目标设定过紧static 固定预算Budget performance report 预算业绩报告Budgetary performance evaluation 预算业绩评价Budgetary slack 预算松弛Budgeted balances sheet 预计资产负债表Budgeted income statement 预计损益表Budgeting 预算编制capital 资本支出预算编制continuous 连续预算编制human behavior and 人类行为与预算编制nature and objectives of 预算编制的性质与目标objectives of 预算编制的目标zero-based 零基预算Budgeting systems 预算系统computerized 计算机预算系统Building 房屋；建筑物Business(es) 商业；企业；经营；业务accept at a special price 接受特定售价的订货accounting information and the会计信息与企业利益相关者stakeholders offinancial history of 企业财务历史记录flow of costs through a service 服务企业成本流转job order cost systems for专业服务企业分批成本计算professional servicelife cycle of 企业生命周期manufacturing 制造企业merchandising 商业企业nature of merchandising 商业企业的性质nature of 企业的性质periodic inventory systems for商业企业的定期盘存制merchandisingrole of accounting in 会计在经营中的角色service 服务企业types of 业务类型Business bank accounts 企业银行往来账户Business combinations 企业合并Business entities, alternate forms of 企业主体；企业主体的不同形式Business entity concept 企业主体概念Business ethics 商业道德Business life cycle 企业生命周期Business organizations, types of 企业组织，企业组织类型Business segment 业务部门Business stakeholder 企业利益相关者Business strategy 企业战略Business transactions 经济业务accounting equation and 会计恒等式与经济业务flow of 经济业务流程Business Week 《商业周刊》Buy 购买differential analysis report-make or 制造或购买分析报告make or 制造或购买Bylaws 公司内部规程CCalendar year 日历年度Calendar-year basis 日历年度基础Callable bonds 可赎回债券Capital 资本and revenue expenditures 资本性和收益性支出legal 法定资本paid-in or contributed 实缴或实收资本sources of paid-in 实缴资本的来源working 营运资本Capital budgeting 资本支出预算编制Capital deficiency 资本亏损Capital expenditures 资本性支出Capital expenditures budget 资本性支出预算Capital investment, lease versus 资本投资，租赁与资本投资Capital investment analysis 资本投资分析factors that complicate 使资本投资复杂化的因素nature of 资本投资分析的性质资本投资方案，评价资本投资方案的方法Capital investment proposal,methods of evaluatingCapital lease 融资租赁；资本性租赁Capital rationing 资本分配Capital rationing decision process 资本分配决策过程Capitalist, venture (VC) 资本家，风险投资家Career paths of corporate executives 公司执行官的职业生涯Carrying amount 账面金额Cash 现金bank accounts as a control over 银行往来账户作为现金控制nature of and the importance现金控制的性质和重要性of controls overretailers' sources of 零售商的现金来源Cash basis 现金制；收付实现制Cash budget 现金预算completing 完全现金预算Cash dividend 现金股利Cash equivalents 现金等价物Cash flow from operations,direct and indirect method,经营活动现金流量，直接法和间接法Cash flow management, corporate life-cycle stages and 现金流量管理，公司生命周期阶段与现金流量管理Cash flow per share, no 每股现金流量，无每股现金流量Cash flows 现金流量direct method, statement of 直接法，现金流量表的直接法direct method, statement of 直接法，现金流量表的直接法direct method, work sheet forstatement of直接法，现金流量表直接法工作底稿indirect method, statement of 间接法，现金流量表的间接法indirect method, statement of 间接法，现金流量表的间接法indirect method, work sheet forstatement of间接法，现金流量表间接法工作底稿preparing the statement of 现金流量表编制准备reporting 现金流量报告statement of 现金流量表used for payment of dividends 支付股利的现金流量work sheet for statement of 现金流量表工作底稿Cash flows from financing activities 筹资活动现金流量Cash flows from investing activities 投资活动现金流量Cash flows from operating activities 经营活动现金流量direct method 经营活动现金流量的直接法indirect method 经营活动现金流量的间接法reporting 经营活动现金流量报告Cash management, seasonal 现金管理，季节性现金管理Cash on the balance sheet, presentation of 资产负债表中的现金，资产负债表中现金的列示Cash payback period 现金回收期Cash payments 现金付款estimated 估计现金付款internal control of 现金付款的内部控制Cash payments for 为……支付现金income taxes 为所得税支付现金merchandise 为商品支付现金operating expenses 为经营费用支付现金Cash payments journal 现金付款日记账and postings 现金付款日记账和过账for merchandising business 商品交易的现金付款日记账Cash receipts 现金收款control of 现金收款控制estimated 估计现金收款Cash receipts journal 现金收款日记账for merchandising business 商品交易的现金收款日记账Cash received 收到现金from cash sales 从现金销售中收到现金from customers 从顾客处收到现金in the mail 通过邮件收到现金Cash sales 现金销售Cash short and over account 现金余缺账户Cells, manufacturing 单元，制造单元Center(s) 中心cost 成本中心investment 投资中心profit 利润中心responsibility 责任中心responsibility accounting for cost 成本中心责任会计responsibility accounting for profit 利润中心责任会计responsibility accounting reports for成本中心责任会计报告costCentralized and decentralized operations 集权和分权经营Certificates, stock 证明；持股证书Certified Internal Auditor(CIA) 注册内部审计师Certified Management Accountant(CMA) 注册管理会计师Certified Public Accountant(CPAs) 注册会计师Change fund 找换金Charges 费用payroll accounting department 工资会计部门费用service department 服务部门费用Chart 图；表cost-volume-profit or break-even 本－量－利或盈亏临界图cost-volume-profit 本－量－利图original and revised profit-volume 原始的和修正的利润－产量图profit-volume 利润－产量图revised cost-volume-profit 修正的本－量－利图Chart of accounts 会计科目表expanded 扩充的会计科目表for a merchandising business 商业企业会计科目表for a periodic inventory system 定期盘存制下的会计科目表periodic inventory system 定期盘存制会计科目表Charter 营业执照Check 检查；核对；支票Check and remittance advice 支票和汇款通知单Classifying costs 分类成本Clearing account 清理账户Clock cards 记时卡Closing entries 结账分录adjusting and 调整分录和结账分录flow chart of 结账分录流程图journalizing and posting, 日记账和过账、结账分录Closing process 结账程序Combination strategy 混合战略Commercial Law League of America 美国商法联盟Common stock 普通股dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders' equity, rate普通股股东权益，普通股股东权益收益率earned onCommon-size income statement 通用损益表Common-size statement 通用报表Communication 通讯Comparative balance sheet 比较资产负债表horizontal analysis 比较资产负债表水平分析vertical analysis 比较资产负债表垂直分析Comparative income statement 比较损益表horizontal analysis 比较损益表水平分析vertical analysis 比较损益表垂直分析比较留存收益表－水平分析Comparative retained earningstatement-horizontal analysis比较流动资产明细表－水平分析Comparative schedule of currentassets-horizontal analysisCompensated absences 带薪假期Compensating balance 补偿余额Component 成分；组成部分Composite-rate method 综合比率法Compound interest 复利present value of $1 at 1美元的复利现值present value of annuity of $1 at 1美元年金的复利现值Compounding 复利计算Comprehensive income 全面收益statement of income and 收益和全面收益表Comprehensive income items, other 全面收益项目，其他全面收益项目Computerized accounting systems 电算化会计系统Computerized budgeting systems 电算化预算系统Computerized perpetual inventory 电算化永续盘存系统systems计算机在本－量－利分析中的运用Computers in cost-volume-profit analysis, use ofConcept{s) 概念accounting period 会计期间概念business entity 企业主体概念choosing a cost-plus approach 选择成本加成方法成本概念contribution margin 贡献毛益概念cost 成本概念matching 配比概念objectivity 客观性概念present value 现值概念product cost 产品成本概念revenue recognition 收入确认概念summary of cost behavior 成本性态概念总结time value of money 货币时间价值概念total cost 总成本概念unit of measure 计量单位概念variable cost 变动成本概念Consignment 委托代销Consolidated financial statement 合并财务报表Consolidation 创立合并Constraint 约束；限制theory of 限制理论Contingent liability(ies) 或有负债accounting treatments of 或有负债的会计处理Continuous budgeting 滚动预算Contra accounts 抵减账户Contra asset 资产抵减Contra asset accounts 资产抵减账户Contract rate 约定利率Contributed capital 已缴（实收）资本Contributing assets, to a partnership 投入资产，向合伙企业投入资产Contribution margin 贡献毛益Contribution margin concept 贡献毛益概念Contribution margin income statement 贡献毛益损益表Contribution margin per bottleneck hour 每瓶颈小时贡献毛益Contribution margin ratio 贡献毛益率Control(s) 控制detective 探测性控制planning, directing, and 计划、指导与控制preventive 预防性控制Control environment 控制环境Control of cash receipts 现金收款控制Control procedures 控制程序Controllable expenses 可控费用Controllable revenues, 可控收入Controllable variance 可控差异Controller 会计主任；总会计师；主计长Controlling 控制Controlling account 控制账户Conversion costs 加工成本；转换成本Conversion equivalent units 转换约当产量Convertible bonds 可转换债券Co-ownership of partnership property, 合伙财产的共同所有权Copyrights 版权；著作权Corporate annual reports 公司年度报告Corporate executives, career paths of 公司执行者，公司执行者的职业道路Corporate income taxes 公司所得税Corporate life-cycle stages, and cash flow management 公司生命周期阶段，公司生命周期阶段与现金流量管理Corporation(s) 公司and their states of incorporation, examples of公司和公司注册地，公司和公司注册地举例balance sheet 公司的资产负债表characteristics, of 公司特点equity reporting for 公司的权益报告financing 公司筹资forming 公司的设立limited liability (LLC) 有限责任公司nature of 公司的性质nonpublic or private 非公众公司；私有公司organizational structure of 公司的组织结构parent and subsidiary 母公司和子公司public 公众公司Corporation balance sheet 公司的资产负债表Cost(s) 成本allocate to transferred and partially completed units将成本在转出单位和部分完工单位间进行分配classifying 成本分类conversion 加工成本；转换成本determine the units to be assigned 确定成本分配单位determining under average costmethod平均成本法下成本的确定differential 成本差异direct labor 直接人工成本direct materials 直接材料成本effect of changes in fixed 固定成本变动的影响effect of changes in unit variable 单位变动成本变动的影响estimating inventory 估计存货成本factory overhead 制造费用first-in, first-out flow of 先进先出法成本流转fixed 固定成本flow of manufacturing 制造成本流转last-in, first-out flow of 后进先出法成本流转mixed 混合成本of fixed assets 固定资产成本opportunity 机会成本overhead factory 制造费用period 期间成本product 产品成本research and development 研究和开发成本schedule of payments for制造成本支付明细表manufacturingsemivariable or semifixed 半变动或半固定成本standard 成本标准sunk 沉没成本valuation of inventory at other than 存货的非成本计价variable 成本变动Cost accounting system 成本会计系统；成本计算方法overview 成本会计系统概述Cost allocation 成本分配Cost behavior 成本性态Cost behavior concepts, summary of 成本性态概念，成本性态概念总结Cost budget. direct labor 成本预算，直接人工成本预算Cost budget, factory overhead, 成本预算，制造费用预算成本计算，作业基础产品成本计算Cost calculations, activity base productCost center(s) 成本中心in a university 大学成本中心responsibility accounting for 成本中心责任会计Cost concept 成本概念product 产品成本total 总成本variable 变动成本Cost flow assumptions, inventory 成本流转假设，存货成本流转假设Cost flows, 成本流转for a process manufacturer 分步制造企业的成本流转for Goodwell Printers, summary of如意印刷公司成本流转，如意印刷公司成本流转总结labor information and, 人工信息和成本流转materials information and 材料信息和成本流转Cost for XL jeans, standard 大号牛仔裤成本，大号牛仔裤标准成本Cost graphs, variable 成本图，变动成本图Cost method 成本法average 平均成本法Cost of goods sold 产品销售成本Cost of goods sold budget 产品销售成本预算Cost of merchandise sold 商品销售成本Cost of production report 生产成本报告FIFO 先进先出法下的生产成本报告using for decision making 利用生产成本报告进行决策Cost per equivalent unit 单位约当产量成本determine 确定单位约当产量成本Cost price approach 成本价格法Cost system(s) 成本制度；成本系统journal entries for process 分步成本计算法下的日记账分录process 分步成本计算standard 标准成本系统Cost term., manufacturing 成本概念，制造企业成本概念Cost variance report, factory overhead 成本差异报告，制造费用差异报告Cost variances 成本差异Costing 成本计算absorption 吸收（全面）成本计算activity-based 作业基础成本计算comparing job order and process 比较分批法成本计算与分步成本计算target 目标成本法variable or direct 变动或直接成本计算Cost-plus approach cost concept, choosing 成本加成法的成本概念，选择成本加成法的成本概念Costs flows for a process manufacturer, physical flows and分步制造企业的成本流转，分步制造企业的实物流转和成本流转Costs for Goodwell Printers, flow of manufacturing如意印刷公司成本，如意印刷公司制造成本流转Costs graphs, fixed 成本图，固定成本图Costs of acquiring fixed assets 固定资产获取成本Costs through a service business, flow of 服务企业成本，服务企业的成本流转Cost-volume-profit analysis 本－量－利分析assumptions of 本－量－利分析的假设graphic approach to 本－量－利分析的图解方法mathematical approach, 本－量－利分析的数学方法use of computers in 计算机在本－量－利分析中的运用Cost-volume-profit chart 本－量－利图revised 修正的本－量－利图Cost-volume-profit relationship 本－量－利关系Cost-volume-profit, special relationships 本－量－利，特殊的本－量－利关系Coupon rate 息票利率Credit, diagram of the recording andposting of贷方；贷记，贷方记录和过账图Credit memorandum 贷项通知单Credit period 信用期Credit terms 信用条款Creditors 债权人Creditors ledger 债权人分类账Cumulative preferred stock 累积优先股dividends to 累积优先股股利Currency exchange gains and loss 货币汇兑利得与损失realized 已实现的货币汇兑利得与损失unrealized 未实现的货币汇兑利得与损失Currency exchange rates 货币币种互换比率；货币汇率Currency transactions, foreign 货币业务，外币业务Current assets 流动资产and current liabilities 流动资产与流动负债horizontal analysis, comparative schedule of流动资产水平分析，比较流动资产明细表水平分析Current liabilities 流动负债nature of 流动负债的性质warranty and 担保和流动负债Current position analysis 流动（现行）状况分析Current ratio 流动比率Currently attainable standards 当前可达标准Customer relationship management(CRM)顾客关系管理Customers 顾客；客户cash received from 从客户处收到现金Customers ledger 客户分类账DDeath, of a partner 死亡，合伙人死亡Debenture bonds 信用债券；无担保债券Debit(s) 借方；借记diagram of the recording and postingof借方记录和过账图Debit balance 借方余额Debit memorandum 借项通知单Decentralization 分权advantages of 分权的优点disadvantages 分权的缺点Decentralized operations 分权经营centralized and 集权和分权经营Decision making 决策制定job order costing for 为制定决策的分批成本计算using the cost of production report使用产品成本报告制定决策forDecision process, capital rationing 决策过程，资本分配决策过程Decline phase 下降阶段Declining-balance method 余额递减法Deductions 扣减；减项from employee earnings 员工收入的扣减项other 其他扣减项Deferrals 延期；递延alternative method of recording 记录递延项目的其他方法and accruals 递延和应计reversing entries 递延项目的转回分录Deferred expenses 递延费用Deferred revenue 递延收入(unearned revenues), （预收收入）Deficiency 亏损capital 资本亏损Deficit 亏损；赤字Defined benefit plan 固定收益计划Defined contribution plan, 固定缴款计划Depletion 折耗Deposit ticket 存款单Depreciable cost 应折旧成本Depreciation 折旧；贬值accounting for 折旧会计accumulated 累计折旧functional 功能性折旧nature of 折旧的性质physical 有形折旧Depreciation estimates, revising 折旧估计，折旧估计的修正Depreciation expense 折旧费factors 折旧费用的影响因素Depreciation for federal income tax 联邦所得税应税折旧Depreciation methods 折旧方法comparing 折旧方法的比较use of 折旧方法的使用Detective control(s) 探测性控制Development costs, research and 开发成本，研究和开发成本Differences 差异permanent 永久性差异temporary 暂时性差异Differential analysis 差异分析Differential analysis report 差异分析报告停止经营一个未盈利部门discontinue an unprofitable segmentlease or sell 出租或出售差异分析报告make or buy 制造或购买差异分析报告process or sell 加工或出售差异分析报告replace equipment 设备更换差异分析报告sell at special price 特定售价差异分析报告Differential cost 差异成本Differential income or loss, 差异收益或损失Differential revenue 差异收入Differentiation strategy 差异化战略Direct costing 直接成本计算法Direct labor cost budget 直接人工成本预算Direct labor cost 直接人工成本Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct labor variance relationships 直接人工差异关系Direct labor variances 直接人工差异reporting 直接人工差异报告Direct materials costs 直接材料成本Direct materials equivalent units 直接材料约当产量Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct materials variance relationships 直接材料差异关系Direct materials variances 直接材料差异reporting 直接材料差异报告Direct method 直接法直接法下资产负债表和损益表数据balance sheet and income statementdataforcash flow from operations 经营现金流量的直接法cash flows from operating activities 经营活动现金流量的直接法。
常用会计词汇中英对照
常用会计词汇中英对照小编为大家整理了常用会计词汇中英对照，希望对你有帮助哦! 常用会计词汇中英对照：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Account 帐。
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。
会计专业术语中英文对照整理版本
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aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令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American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC(original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on-condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售计划one-stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对）特定对象（直接）销售private-label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。
会计术语中英文对照
会计术语中英文对照————————————————————————————————作者: ————————————————————————————————日期:ﻩ会计专业术语中英文对照A （1)ＡBC 作业基础成本计算A (２）absorbed ｏvｅｒhｅad 已吸收制造费用Ａ（3)ａbsorption ｃoｓtｉｎg 吸收成本计算A (4）account 帐户,报表ﻫＡ (５)acｃoｕntｉｎg posｔuｌaｔe 会计假设ﻫA (6）ac ｃｏuntｉng sｅrieｓreleaｓｅ会计公告文件ﻫA (7)aｃcｏｕｎｔing valuation 会计计价ﻫA (8)ａｃｃｏunt sal ｅ承销清单A (9)accｏuntability cｏnｃept 经营责任概念ﻫＡ (10)ａｃcoｕntancy 会计职业Ａ (11)ａccouｎｔａnt 会计师A (１2)ａcｃountｉng 会计ﻫＡ (1３)agency cost 代理成本Ａ (1４)accｏｕnting basｅｓ会计基础A (１5）aｃcountiｎg maｎuａl 会计手册ﻫA （１6）ａｃｃounｔing pｅriｏｄ会计期间Ａ (1７）accoｕｎtiｎg policiｅｓ会计方针ﻫＡ (18)acｃoｕntinｇrａｔｅｏ f reｔurn 会计报酬率ﻫA (19)accountｉnｇｒefereｎce ｄａte 会计参照日Ａ (2０)aｃcｏｕntinｇreferencｅpｅriod 会计参照期间A (２１）accrual concｅｐｔ应计概念A (22）accｒuａl eｘpenses 应计费用ﻫA (2３）acid tｅｓt ratｉon 速动比率(酸性测试比率)ﻫA (24）acquisitio ｎ购置A (25)ａcquisitｉｏn ａccounting 收购会计ﻫA (26)actiｖity based ａccoｕnting 作业基础成本计算A (27)adjustiｎg events 调整事项ﻫA (28）adminｉstratiｖe expensｅｓ行政管理费ﻫA （29)advice nｏte 发货通知A (30）ａmｏrｔizatiｏn摊销A （３1）anａlyｔiｃaｌreview 分析性检查ﻫA (3２)anｎuａl equivａlｅnt cｏｓt 年度等量成本法A (３3)annual ｒeporｔａnd aｃcｏｕnts 年度报告和报表ﻫA （34)ａppraisａl ｃost 检验成本A (35)aｐpｒoｐriatiｏｎaccount 盈余分配帐户ﻫA （３6)ａrticles ｏ f ａｓsｏｃiａtｉon 公司章程细则Ａ (37）assｅts资产A (３8)assｅts cｏｖer 资产保障A (39）ａｓset vａlｕ e per shaｒe 每股资产价值ﻫA （40)ａsso ｃiaｔeｄｃompany 联营公司Ａ (41)attainable standard 可达标准ﻫＡ (42）aｔtｒibutable profit 可归属利润A （43）audit审计ﻫA (４4)ａudiｔrｅｐor ｔ审计报告A （45)ａudｉting standａrd ｓ审计准则Ａ (４６）autｈoriｚed shａrｅcapital 额定股本A (４７)ａｖaiｌable hour ｓ可用小时ﻫＡ (48)ａvｏｉdable cosｔs 可避免成本B (4９)bａck-to-bａck loａn 易币贷款B (50）backfluｓh accｏｕntｉng 倒退成本计算ﻫB (51)bad debts坏帐ﻫB (５2）baｄdebts rａtio 坏帐比率ﻫB (５3)baｎｋchａｒgｅs 银行手续费ﻫＢ (5４)baｎk ｏverdraf ｔ银行透支B (55)bank reｃonciliation 银行存款调节表ﻫB (56)baｎk stａtｅｍent 银行对帐单B （５8)bａsiｓof apportiｏｎmｅnt 分摊基础B (５９）ｂatch批量Ｂ (60)batch cosｔing 分批成本计算ﻫB （61)bｅｔａｆactor (市场)风险因素Ｂ (63）bill of ｅｘchａnｇe 汇票ﻫB (64）bill of landｉng 提单B (６５)ｂｉlｌofｍatｅriａls 用料预计单B (６6)ｂill payabl ｅ应付票据B (67)biｌl rｅceiｖable 应收票据ﻫB (６8)bｉn card 存货记录卡ﻫB (69）ｂｏｎus红利ﻫＢ (70)bｏok-keeｐｉｎｇ薄记B （７1)Bostｏｎcｌasｓｉfication 波士顿分类B (７2)breａkｅｖen chａｒt保本图ﻫB (73)ｂｒeakevｅn ｐｏｉｎt 保本点ﻫB （74)brｅakｉng-dowｎtime 复位时间ﻫB (76）budgeｔｃｅｎter 预算中心ﻫB (77)ｂｕｄgｅt cost allowance 预算成本折让B (7８)budgeｔｍanual 预算手册ﻫＢ (7９）bｕdgｅt period 预算期间ﻫB (80）budｇｅtaｒｙcｏntrｏl 预算控制B (81）buｄgｅted capaｃity 预算生产能力B (8２)burden 制造费用B （83)buｓｉness ceｎte ｒ经营中心ﻫB (8４）business entity 营业个体ﻫB (85)busｉnesｓuｎit 经营单位B (８6)buy-oｕtｍaｎaｇｅｍen ｔ管理性购买产权B (８7)by-prｏduct 副产品C (88）callｅｄ－up sｈare capiｔａl 催缴股本ﻫＣ (8９)ｃaｐaｃｉｔy 生产能力C (9０)capaｃiｔy ｒaｔio ｓ生产能力比率C (92）ｃapiｔaｌassets pricing model 资本资产计价模式C (９3）ｃａpital ｃｏmmitmeｎｔ承偌资本ﻫC (94）caｐｉｔal emploｙed 已运用的资本C （95）capital expｅnｄiｔuｒｅ资本支出C （９6)ｃａpiｔal expenditure authｏrizａｔｉon 资本支出核准C (9７)capitａlｅxｐｅnｄiture conｔｒol 资本支出控制ﻫC (98)capital e ｘｐenｄituｒｅpｒoposaｌ资本支出申请C （９9)capital fｕnding planniｎg 资本基金筹集计划ﻫC (10０)caｐiｔａl ｇai ｎ资本收益ﻫC (１0１)capiｔaｌinvesｔment apｐraisａl 资本投资评估ﻫC （102)capital ｍainｔenance 资本保全ﻫC (１03）capiｔal ｒesｏurce plａnning 资本资源计划Ｃ（1０4)capｉtaｌsｕrplus 资本盈余ﻫC (１05)cａpital turｎｏver 资本周转率C (１０6）caｒd 记录卡ﻫC （１07)cas ｈ现金Ｃ (１08)ｃａsh ａccoｕnt 现金帐户ﻫＣ (10９）cash book 现金帐薄ﻫC （1１０)cash cow 金牛产品C (１1１)cash ｆｌow 现金流量Ｃ（112）caｓh discouｎｔｅd 现金贴现ﻫC （11３)cash fｌoｗbuｄｇet 现金流量预算C (114)ｃaｓh flｏw statｅment 现金流量表ﻫＣ (１１5)cash ledger 现金分类帐C （１1６)ｃａsh liｍｉt 现金限额C (117)ＣCA 现时成本会计C (119)ｃｈａngｅover tim ｅ变更时间C (120)chａrtｅｒed ｅntｉty 特许经济个体C (1２1)cｈeｑｕｅ支票ﻫC (122）chｅque ｒeｇiｓtｅr 支票登记薄C （123)ｃoiｎanaｌysis 零钱分类C (１24)ｃlasｓificａtion 分类ﻫC （1２5)clｏck ｃａr ｄ工时卡C （１２６）code 代码ﻫC (127)coｍmｉｔmｅｎt ａcｃouｎtｉｎg 承偌确认会计C （１２8)ｃoｍmon coｓt 共同成本C (129)coｍｐany ｌimiteｄby guaranｔｅe 有限担保责任公司C (１30)coｍpany lｉｍｉtｅｄshaｒes 股份有限公司Ｃ (131)coｍｐeｔitiｖ e ｐosition 竞争能力状况Ｃ (1３2）coｎceｐｔ概念ﻫC (1３３）conｇｌｏmeｒate 跨行业企业ﻫC (134)conｓiｓtencｙcｏｎcep ｔ一致性概念ﻫＣ (１35)cｏnsolidａted accｏunts 合并报表Ｃ (136)ｃｏｎｓoｌiｄatiｏｎacｃounｔin ｇ合并会计ﻫＣ (13７)co ｎｓｏrｔiｕm 财团C (１38)conｔｉnｇｅncy ｐlａn 应急计划Ｃ (139)cｏntｉngeｎtｌiaｂｉlitiｅs 或有负债ﻫＣ (140）cont ｉnuｏus operaｔioｎ连续生产C (141）contra抵消ﻫＣ (142)ｃontｒａct ｃost 合同成本C (143)ｃontract ｃoｓｔing 合同成本计算C (１４４)ｃontriｂｕｔｉon 贡献毛益C (145)cｏntribution ventｒe 贡献中心Ｃ (１４6)contribution chａrt 贡献图C （147)contrｉbutioｎper unｉt ofｌimiｔiｎg fａcｔor rａtioｎ单位限定因素的贡献毛益比率C (1４8)coｎtribｕtiｏｎto ｓａles ration 贡献毛益对销售比率C （１49）coｎtｒol 控制Ｃ (150)cｏnｔrｏlａccount 控制帐户ﻫC (15１)ｃｏnｔroｌlimｉts 控制限度Ｃ (152)cｏｎtrollａｂilｉty conｃｅpt 可控制概念ﻫC (15３）cｏnｔｒｏlｌablｅcoｓt 可控制成本ﻫＣ（154）cｏnvｅｒsion cｏｓｔ加工成本Ｃ (155）coｎvｅrtibｌe loａn stocｋ可转换为股票的贷款Ｃ (1５6)corporate appraisal 公司评估C (157)cｏrｐorａｔe planning 公司计划Ｃ（15８）corporate ｓocial repｏｒting 公司社会报告C （１5９）corpｏｒation 股份公司ﻫC (１60)cost成本ﻫC (１61）ｃｏst acｃｏun ｔ成本帐户ﻫＣ（1６２)ｃost aｃcoｕnting 成本会计ﻫC (163)cost aｃcoｕntｉnｇmanual 成本手册ﻫＣ (164)cost acｃounｔs cａlｅndar 成本报表的日历时间C (165）coｓt ａdjｕstｍeｎt 成本调整Ｃ（166)cｏｓt ａlｌoｃatiｏn 成本分配ﻫＣ (167）coｓt ａｐpｏrｔionment 成本分摊ﻫC （１68)coｓt atｔｒiｂｕtｉon 成本归属ﻫC (16９)ｃoｓt ａudit 成本审计ﻫC (１70）cｏst beｈaｖiour 成本性态ﻫC (171）cost benefit analｙsis 成本效益分析C (1７2)cost cｅnter 成本中心ﻫC (1７３）cost ｄriver 成本动因Ｃ (１7４）coｓt oｆcapiｔａl 资本成本C （1７5）costｏf cｏｎfoｒmance 相符成本C （176)costｏ f goｏｄs sold 销货成本C (１77)ｃost oｆnon-conforｍaｎｃｅ非相符成本C (17８）cｏstｏ f ｓales 销售成本ﻫC （179)cｏst rｅductｉon 成本降低C (180)cost strucｔure 成本结构ﻫC (１81)cost unｉｔ成本单位C (182）ｃost－voｌuｍe-ｐrｏｆiｔaｎａlysiｓ(ＣＶP) 本量利分析ﻫC （183)ｃostｉｎg 成本计算Ｃ（１84)CPP 现时购买力会计ﻫＣ（185)ｃreｄit nｏte 贷项通知C (186)ｃredｉt reｐort 信贷报告书ﻫＣ (187)creditｏr 债权人ﻫC (１88）ｃreditｏｒdays rａtio 应付帐款天数率ﻫＣ（189)cr ｅdiｔorｓleｄger 应付帐款分类帐ﻫC (190)critiｃal eｖen ｔ关键事项C (1９１)critiｃaｌｐath 关键路线C （1９２)cｕmulａtiｖe preｆerence sharｅs 累积优先股C (１93)curｒenｔaｃcｏunt 往来帐户ﻫＣ (19４)ｃurrent aｓsｅt 流动资产ﻫC (１95）current coｓt acｃｏｕnｔing 现时成本会计ﻫＣ（196)curｒe ｎt ｌｉabｉlｉｔｉｅs 流动负债C （197）cｕrreｎｔｐurchasing poｗｅr accountｉn ｇ现时购买力会计Ｃ (１９8)cｕｒrｅnt ratio ｎ流动比率Ｃ (199)cut-off 截止C (200）ＣVP 本量利分析C （201）cyｃle ｔｉme 周转时间Ｄ (202）ｄebeｎtur ｅ债券D (2０3)debit noｔe 借项通知D (20４)dｅbｉｔcaｐaｃit ｙ举债能力ﻫD （205)ｄebt ｒatｉｏ债务比率Ｄ（206)debtｏｒ债务人Ｄ（207）ｄeｂｔor daｙｓraｔｉo 应收帐款天数率ﻫD （２08）debtor ｓ应收款ﻫD (209)ｄebtoｒs ledger 应收帐款分类帐ﻫD （2１０）ｄebtｏｒ’ａgｅanalyｓis 应收帐款帐龄分析ﻫＤ (211)decisｉon drivenｃost ｓ决策连动成本D (212）decision tree 决策树ﻫＤ（21３)defect ｓ次品ﻫD （２14)deferｒeｄexpenｄitur ｅ递延支出D （２１5)deferred sharｅs 递延股份D （216)ｄeferred ｔaxatｉon 递延税款ﻫＤ (２17)delivｅry nｏte 交货单D （21８)depａｒtmental acｃｏuｎｔs 部门报表D (219)depaｒｔmｅnｔal budｇe ｔ部门预算ﻫD (2２0)d ｅpreciａtion 折旧ﻫD (２21）disｐａtchｎote 发运单ﻫＤ (222)deveｌopmｅnt coｓt 开发成本ﻫD (２２3)ｄiｆｆerential cost 差别成本ﻫＤ（２2４）ｄiｒｅct hours ｙiｅｌd 直接工时产出率Ｄ（225)dｉrｅct labour cｏst-staｎdarｄ标准直接人工成本D (226）ｄireｃt laboｕr eｆfiｃieｎｃｙ-ｖariance 直接人工效率差异ﻫＤ（227）dｉrｅｃt ｌaｂouｒrate—vａrｉａnce 直接人工费率差异ﻫＤ (２２8）direcｔlaboｕｒtotal-vａriａnce 直接人工总差异ﻫD （229）direcｔｍaterial mix-variａnｃe 直接材料结构差异D (230)direct priｃｅ-variance 直接材料价格差异ﻫＤ (231)diｒeｃｔmatｅriａl totａl-vaｒiance 直接材料总差异ﻫD （２32)direcｔm ａterials ｕsage-vａrｉａnce 直接材料用量差异D （２3３）direcｔmaｔerials yieｌd-vaｒiaｎce 直接材料产出率差异ﻫD (234)dirｅct cost 直接成本ﻫD (2３5)direcｔdeｂit 直接借项ﻫＤ（2３6)diｒecｔhoursｙｉeｌd 直接小时产出率ﻫＤ（２37)d ｉｒeｃt lａｂouｒｃost pｅrcｅｎｔageｒａte 直接人工成本百分比D （238)dｉreｃｔlabour hour rat ｅ直接人工小时率ﻫD （23９）ｄire ｃtｓon indｉｒeｃt wｏrk 间接工作事项上的工时Ｄ（240)diｓcoｕnt rate 贴现率ﻫＤ (241)ｄiscounｔed cash ｆlo ｗ现金流量贴现D (242)diｓcｒetionarｙｃost 酌量成本ﻫD (２４3)ｄisｔrｉbuｔｉｏn cost 摊销成本ﻫD (24４)ｄｉｖerｓions 移用Ｄ (245）divｅrted hｏｕrs 移用小时ﻫＤ（24６）diveｒｔed hours ratｉo 移用工时比率ﻫＤ (247)dividen ｄ股利ﻫD (248)dividｅｎｄcover 股利产出率ﻫＤ (２49)dｉviｄｅｎd per share 每股股利D (２5０)ｄog 疲软产品D （25１)douｂｌｅeｎtｒy aｃcounting 复式会计ﻫD (２52)d ｏublｅ-enｔry bｏok-keeping 复式薄记Ｄ（２５3)dｏubｔｆulｄebｔｓ可疑债务D (254)ｄown ｔime 停工时间Ｄ (255)dyｎａｍiｃpｒogｒamming 动态规划ﻫE (25６)earning per sｈａre 每股盈利ﻫＥ (257)ｅarniｎg ratio 市盈率E (258)ecｏnomiｃordｅr qｕantity（EＯQ) 经济订购批量ﻫE (259)ｅffｉcｉeｎt markeｔhypothｅsis 有效市场假设E （260）ｅｆficｉency raｔｉon 效率性比率ﻫE (261)elemeｎt oｆcoｓt 成本要素ﻫE (262)entity经济个体ﻫE (26２)enviｒｏnmental aｕdit 环境审计ﻫE (263)enviｒoｎmenｔａl impacｔasseｓsmen ｔ环境影响评价E （264）ＥＯQ 经济订购批量Ｅ (2６5)equｉｔｙ权益E (266)equｉty metｈod of ａccounｔing 权益法会计计算E （2６7)ｅquity share ｃapiｔａl 权益股本Ｅ (２68）equｉvaｌent units 当量ﻫE (269)eveｎt事项ﻫE （270)excｅptｉonal items 例外事项E (27１)eｘｐectｅ d vaｌue 期望值E （27２)eｘpeｎditｕre 支出E （273）expｅnsｅs 费用E (2７4)externａl audit 外部审计E （275)exｔｅｒnaｌfailurｅcost 外部损失成本ﻫE (2７６)extraordｉｎａrｙitｅms 非常事项ﻫF (277)ｆａcｔｏｒy goｏds 让售商品ﻫF （２78）faｃｔoring 应收帐款让售ﻫF （2７9)fail value 公允价值ﻫF (２80)ｆeedbaｃｋ反馈Ｆ (281)FIFO 先近先出法Ｆ (２82)finalａｃcoｕnts 年终报表F (283)fｉnａnce lease 融资租赁F (２8４)fiｎanｃiａｌａcｃoｕntin ｇ财务会计F (28５)fｉnancial accｏuｎtｓｃaleｎdar adｊuｓtmeｎｔ财务报表的日历时间调整F (２86)financiaｌｍanagement 财务管理ﻫＦ (287)finａｎcial ｐｌａnnｉng 财务计划F (２88)ｆinａncｉal stateｍent 财务报表F (２８9)fｉnished goods 完成品F （２90)fｉxed ａssｅｔ固定资产F (291）fixｅｄｏvｅｒhead 固定制造费用ﻫF (292)fｉxｅ d ａｓsｅt tuｒnover 固定资产周转率Ｆ (293)ｆixed ａｓsetsｒegister 固定资产登记薄F （294)fixed ｃost 固定成本F （295)flｅxｅd budｇet 变动限额预算ﻫF （29６）flexiｂle budgｅt 弹性预算ﻫF (297)ｆｌoaｔｔime 浮动时间F (2９８)fｌｏａtinｇｃｈａｒge 流动抵押Ｆ (29９)flowｏｆfuｎｄｓstatｅｍｅnt 资金流量表ﻫＦ (300)fｏｒｅcas ｔing 预测F （3０1)foｕnｄeｒ’s share ｓ发起人股份F (30２)fulｌcapacity 满负荷生产能力F （30３)functｉon costing 职能成本计算ﻫF (3０4)ｆuｎctional budｇet 职能预算ﻫF (3０５）funｄａｃcｏunting 基金会计ﻫF （306）fuｎｄamentａlａcｃoｕnｔing conceｐt 基础会计概念F （３0７)fungibｌ e assｅts 可互换资产F （３０８)ｆuturistic planning 远景计划ﻫＧ (３０9)ｇａｐanａlysi ｓ间距分析G （310)geａrｉｎg 举债经营比率(杠杆) ﻫG (３１1)gｏal ｃｏngrｕence 目标一致性G (312)gｏiｎｇconcern ｃoncｅpt 持续经营概念ﻫＧ（31３)ｇooｄsｒecｅｉveｄnoｔe 商品收讫单ﻫG (３14)gooｄwｉll 商誉Ｇ (3１5)grｏｓs dividend yiｅl ｄ总股息产出率Ｇ（316)gross maｒgｉn 总边际ﻫＧ (3１７)gross ｐrofi ｔ毛利润Ｇ (318）gross pｒofｉｔperｃenｔａｇe 毛利润百分比ﻫG (31９)group 企业集团G （320)group accounｔｓ集团报表ﻫH （３12)hiｇh-ｇeared 高结合杠杆(比例)ﻫH （313）hiｒ e pｕrchas ｅ租购ﻫH (314)ｈistorical cｏst 历史成本H (315)hisｔｏｒｉcａl cｏｓt ａccoｕｎting 历史成本会计Ｈ (316)ｈours小时Ｈ（317)huｒｄle rａte 最低可接受的报酬率Ｉ（３18)ｉdｅal ｓｔanｄaｒd 理想标准Ｉ（３１9)idｌeｃaｐacity rａｔｉo ｎ闲置生产能力比率I (3２0）idle ｔim ｅ闲置时间ﻫＩ (３２1)ｉｍpeｒsonal ａccounts 非记名帐户I (322)imprｅｓt ｓyste ｍ定额备用制度ﻫI (３23)inｃome aｎd expｅｎｄiture accoｕnt 收益和支出报表I (３24)ｉｎcomplｅte recorｄｓ不完善记录I (３25)incｒementaｌｃｏst 增量成本I (３２6）iｎcremｅnｔａl yiｅld 增量产出率I （３27)indirect ｃos ｔ间接成本I (328）indiｒecｔhｏurs 间接小时ﻫＩ（３29）inｓolｖenｃy 无力偿付ﻫＩ（330）ｉｎtanｇiｂle aｓset 无形资产Ｉ（331）integｒａｔeｄａｃｃｏunts 综合报表ﻫＩ (３32)ｉntｅrdepｅｎdency ｃonｃep ｔ关联性概念ﻫI (3３3)inte ｒest cｏｖeｒ利息保障倍数I (334)iｎterｌｏckｉng aｃcｏunｔs 连锁报表ﻫI （3３5)ｉnteｒnal audｉt 内部审计I （３３6)internal cheｃk 内部牵制Ｉ (337)internａl cｏｎtｒoｌsystem 内部控制体系ﻫI （３38)inｔeｒnal ｆaｉlｕre cost 内部损失成本ﻫI (33９)internaｌraｔｅof retｕrｎ(IRR) 内含报酬率ﻫI (340)inventｏry 存货ﻫＩ (３41)inｖｅsｔment投资I （34２)invｅstmeｎｔcentｅｒ投资中心ﻫI (3４３)invｏice reｇｉｓter 发票登记薄I (344)issｕed share ｃapiｔal 已发行股本Ｊ (345)ｊob定单J (３46）ｊob card 工作卡ﻫJ (347)job cｏｓｔing 工作成本计算ﻫJ (３４8)joｂsｈeet 工作单J (３49)joint cost 联合成本ﻫJ (35０)joint proｄucts 联产品J (３5１）joｉｎt stｏcｋcｏmpａny 股份公司ﻫJ (3５2)joint veｎturｅ合资经营J (３５3）jouｒｎal 日记帐Ｊ (３５4）jｕsｔ-ｉn-tiｍｅ(ＪIT) 适时制度ﻫJ (３5５)jusy-iｎ-time ｐroduｃtion 适时生产ﻫJ (３56)j ｕst-iｎ-tiｍ e pｕrｃｈasing 适时购买K (3５7)kｅy ｆacto ｒ关键因素L (358）ｌａbour人工ﻫＬ（３59)ｌａbｏｕr trａnsfｅｒnｏte 人工转移单ﻫL (３60）lｅaｎing cuｒｖe 学习曲线L (３６１)ｌｅdgｅr 分类帐户L (362)leｎgth ｏf oｒdｅr ｂook 定单平均周期Ｌ（363)letteｒｏ f cｒeｄｉt 信用证Ｌ (364)lｅvｅrａge 举债经营比率L （３６5)liabilitiｅs 负债ﻫＬ (３66)life ｃｙcle cｏｓtiｎg 寿命周期成本计算ﻫL (36７)LIFO 后近先出法Ｌ（36８)ｌｉｍiteｄlｉabiliｔｙcoｍｐａny 有限责任公司L (3６9)lｉmitiｎg factor 限制因素ﻫL (３7０)line-itｅｍbudge ｔ明细支出预算L （3７1）liner pｒoｇramｍiｎｇ线性规划ﻫL (３72)liquid asset ｓ变现资产ﻫL (３73）liquｉdａtio ｎ清算ﻫL (374）liquｉditｙratｉos 易变现比率ﻫL (３75)loa ｎ贷款Ｌ (3７6)loan capita ｌ借入资本ﻫＬ (３77)lｏng range ｐlａｎｎiｎg 长期计划ﻫL (378)lｏst time recor ｄ虚耗时间记录L (３79）low gｅａｒｅd 低结合杠杆(比例) ﻫＬ (380）ｌower ｏf cｏｓt or nｅt reaｌizaｂle vａlue ｃoncｅpｔ成本或可变净价孰低概念M （381)machiｎ e hｏuｒrate 机器小时率Ｍ (382）maｃhｉnｅtime rｅｃord 机器时间记录M (383）manａged ｃost 管理成本M (384)manageｍｅnt accounｔiｎg 管理会计ﻫＭ (3８5)ｍanageｍeｎｔaccounｔing ｃonｃepｔ管理会计概念ﻫM (3８６)manaｇement accoｕnting ｇuidｅs 管理会计指导方针M (３87）manａgemｅｎt ａuｄｉt 管理审计Ｍ (３８8）management ｂuy-ｏｕｔ管理性购买产权M （389)ｍanaｇeｍenｔby excｅption 例外管理原则M （３９0)mａrｇin边际ﻫM (39１）margin of safetｙｒaｔion 安全边际比率ﻫM (392)ｍarginｃost 边际成本ﻫM （393)ｍaｒｇｉｎcｏsｔing 边际成本计算ﻫＭ (3９4)mark-down降低标价M (3９5)maｒk－u ｐ提高标价M (3９6)market risk preｍｉum 市场分险补偿ﻫＭ (39７)market sｈare 市场份额M (398)ｍarkeｔiｎｇcost 营销成本Ｍ (399）matching concｅpt 配比概念M (400）mａteｒiａlity cｏｎcept 重要性概念M (40１)mateｒiａls requｉsｉtion 领料单M (4０2）ｍａterials retuｒned not ｅ退料单M (4０3)materｉａls tｒanｓfｅr note 材料转移单M （404)mｅmoraｎｄｕm oｆassｏciation 公司设立细则Ｍ (40５)merger兼并ﻫM （４06)mergｅr aｃcountiｎg 兼并会计ﻫM (40７)ｍinｏritｙintｅｒｅst 少数股权Ｍ (４０8)miｘed cos ｔ混合成本N (4０9)net assets 净资产ﻫN （410)ｎeｔｂｏｏk value 净帐面价值N (４１1)neｔｌｉqｕidｆunds 净可变现资金N (４1２)netmargin 净边际N （413)net pｒｅsent ｖaｌue(ＮPV）净现值ﻫN （4１4）ｎet profit 净利润N (４1５)ｎet realizaｂle valｕe 可变现净值ﻫN (４16）net worｔh 资产净值N (41７）ｎｅtwｏrk aｎalｙsis 网络分析ﻫＮ（４18)noｉｓe干捞Ｎ (419)nominal acｃoun ｔ名义帐户ﻫN （420)nｏminal shａre ｃａpital 名义股本N (4２１)nomiｎal holding 代理持有股份ﻫN (422)nｏn-adｊusting events 非调整事项Ｎ (423）nｏｎ－ｆinanciａl ｐerfoｒmance mｅasｕremｅn ｔ非财务业绩计量N (４２4)non－ｉntegｒateｄacｃounts 非综合报表ﻫN (４25)non-l ｉner progｒａmmiｎｇ非线性规划ﻫN (４２６)noｎ-votｉｎg shares 无表决权的股份N (427）nｏｔｉonａl ｃoｓｔ名义成本Ｎ（428)numｂer oｆdayｓｓtock 存货周转天数ﻫN (４29）n ｕmbｅｒof weeks stock 存货周转周数O (４30)oｂjectｉve cｌaｓsｉficaｔｉｏn 客体分类Ｏ（４３1)ｏｂsolescenｃe 陈旧ﻫＯ (４３２)off balanｃ e ｓheet finａnce 资产负债表外筹资O (４３3)offｅｒfoｒsal ｅ标价出售ﻫＯ (43４)ｏpｅratｉnｇｂudget 经营预算O （４35)operatiｎg leaｓｅ经营租赁O (436）opｅrating statement 营业报表O (4３7）operａtｉoｎtim ｅ操作时间O （438)operatiｏｎal coｎｔrol 经营控制ﻫＯ (439)operａｔionaｌｇeａring 经营杠杆O （4４0）opeｒating plans 经营计划O (4４1)ｏｐportunity ｃost 机会成本ﻫO (442)ｏrde ｒ定单O （443)oｒdinaryｓｈarｅs 普通股ﻫO (4４4)out-of-dａtｅcheqｕe 过期支票ﻫO (445)over capitalizatio ｎ过分资本化ﻫO （446)overhead 制造费用ﻫO (447)ovｅrhead absｏrｐtion rate 制造费用分配率ﻫO (448)ｏveｒhｅａ d cｏｓt 制造费用ﻫO (44９)ｏverｔraｄｉng 超过营业资金的经营P (４５0)paiｄcｈeque已付支票ﻫP (4５1)pａｉd-uｐshaｒe capital 认定股本ﻫP （4５2)paｒeｎt cｏｍpany 母公司ﻫP (453)Pａreｔo distribution 帕累托分布Ｐ (4５4)ｐaｒticipatiｎg pｒeｆｅreｎce shares 参与优先股P (4５5）paｒｔｎeｒshi ｐ合伙P （456)payａble ｌeｄgｅｒ应付款项帐户P (４5７)paｙback 回收期ﻫP (４５8)paｙmｅnｔs and reｃｅiｐts account 收入和支出报表Ｐ（４59）pａymｅnｔｓwｉｔhｈeｌd 保留款额ﻫP (４60）ｐayrｏll 工资单ﻫP (461）payrolｌaｎalysi ｓ工资分析P (４６2)pｅｒcｅntage pｒｏfit on turｎover 利润对营业额比率Ｐ (463）ｐｅrｉod ｃost 期间成本P (4６4)pｅrpetuaｌinveｎtor ｙ永续盘存Ｐ (465)persｏｎaｌａccount 记名帐户ﻫP (466)PEPT项目评审法ﻫＰ (467）petty cash account 备用金帐户ﻫP （468)ｐｅtｔy ｃａｓh vouｃher 备用金凭证P (46９)phｙsicaｌｉｎvenｔor ｙ实地盘存ﻫP (４70）ｐlannin ｇ计划ﻫＰ（４71)ｐｌanniｎｇhorizon 计划时限P (47２)planniｎg pｅｒiｏd 计划期间ﻫP （473)pｏliｃy cost 政策成本ﻫP (４74)ｐoｓitｉoｎaudｉt 状况审计P (47５)posｔbalance sheｅｔｅveｎts 资产负债表编后事项Ｐ (47６)ｐｒａｃticａl ｃapaｃiｔy 实际生产能力ﻫP (4７7)p ｒe-aｃquisition lｏsses 购置前损失P (4７8）pre-ａｃquｉｓition ｐrofits 购置前利润ﻫP (47９)prefereｎce shａｒes 优先股P (480)pｒeｆeｒｅｎcｅcreditors 优先债权人P (４８1）prｅｆｅｒrｅd crｅditoｒs 优先债权人Ｐ（４８２）prepayments 预付款项P (48３)present ｖalｕe 现值P （４84)preventiｏｎcost 预防成本ﻫP (485）pricｅrａti ｏ市盈率ﻫP （486）prime coｓt 主要成本P （48７)ｐrime entry－bｏoks o ｆ原始分录登记薄P (４８8)principal budgetｆactor 主要预算因素ﻫＰ (4８９)prior chaｒgｅcaｐita ｌ优先股ﻫP (49０）p ｒｉoｒｙear adjuｓtments 以前年度调整ﻫＰ (４91)ｐriｏrity bａse bｕdgｅtｉｎg 优先顺序体制的预算Ｐ (４９２）private ｃomｐan ｙ私人公司ﻫP (4９3)ｐrｏ-formal invoiｃe 预开发票ﻫP （４94)pｒoblem chｉl ｄ问号产品P （495)prｏcess cosｔing 分步成本计算P （496）procｅｓs time 加工时间ﻫＰ (4９7)proｄｕct coｓt 产品成本P （498)Proｄuct ｌifｅcｙcl ｅ产品寿命周期ﻫP (499）prodｕction ｃｏｓt 生产成本P (5０0)prｏductｉon ｃoｓt ｏ fsales 售货成本ﻫＰ (５０1）ｐrｏductioｎvolume rａtiｏ生产业务量比率ﻫP (502)prｏｆiｔcｅnter 利润中心ﻫP (503）profｉt peｒemployｅe 每员工利润Ｐ (５04)ｐｒofiｔｒetainedｆor the year 年度利润留存ﻫＰ (50５）proｆｉt ｔo turnｏveｒrａｔio 利润对营业额比率ﻫP (506)prｏfiｔ-volumｅgraph 利量图ﻫP (50７）ｐrofitaｂility iｎdex 盈利指数P (5０8)progrａmｍｉn ｇ规划ﻫP (509)projeｃt ｅvaluatioｎand rｅview ｔeｃhnique 项目评审法Ｐ (５１０)ｐｒojeｃtion 预计ﻫP (5１１)ｐrｏｍisｓｏry nｏｔe 本票P (５12)pｒospｅctus 募债说明书P （513)pｒoviｓioｎs ｆoｒliabilitｉes ａnd chaｒｇes 偿债和费用准备ﻫP （5１４)prudeｎt concｅｐt 稳健性概念Ｐ (515)publｉ c comｐany 公开公司P (51６)ｐｕrchase oｒｄer 订购单ﻫP (5１7)purｃｈaｓ e requisitio ｎ请购单P (５18)puｒcｈase ledgｅr 采购帐户Q (519)ｑｕality relatｅ d ｃosts 质量有关成本Ｑ (５20）queｕiｎg tｉme 排队时间ﻫR (５21)rat ｅ率R （522)ratio 比率R (523）raｔioｎpyrami ｄ比率金字塔Ｒ（52４)rawｍａteriａl 原材料ﻫR (5２5）receipｔｓanｄpaｙmeｎts aｃｃｏuｎt 收入和支付报表R (526)receiｖable ledger 应收款项帐户R (５27）redeemａｂle shares 可赎回股份ﻫＲ (５28）reｄemption赎回Ｒ (529)rｅgisｔｅｒed sharｅcapitａl 注册资本ﻫR (５３0)reject ｓ废品ﻫR （531)ｒelevaｎcｙｃonｃｅp ｔ相关性概念R (5３２）rｅｌevａnt ｃoｓts 相关成本ﻫR (533)releｖａnｔrang ｅ相关范围ﻫR （5３4)reliaｂｉlｉｔy coｎcｅpt 可靠性概念R (535）ｒｅplacemｅnｔprice 重置价格R （536）rｅｐort报表ﻫＲ (53７）ｒeportiｎｇ报告R （538)rｅsearch coｓt，applied 应用性研究成本ﻫＲ（53９）rｅsearｃhｃoｓt,pｕreｏr baｓic 理论或基础研究成本ﻫR (54０)ｒesｅrves 留存收益R (54１)residual income 剩余收益ﻫR (５42)resｐonsibilitｙcente ｒ责任中心ﻫR (543）ｒetentｉoｎmone ｙ保留款额R (５44)retuｒn on cａpital ｅmｐloyed 运用资本报酬率R (5４5）reｔurnﻫＲ（546)revｅｎu ｅ收入R （54７)rｅｖeｎｕe cｅnte ｒ收入中心ﻫR (54８)revenue eｘｐeｎｄiture 收益支出ﻫＲ (５４9)revenuｅｉnvestmen ｔ收入性投资ﻫR (55０)right issｕe 认股权发行Ｒ (５51)ｒｏlliｎｇbudget 滚动预算R （552)rｏllinｇｆoreｃａst 滚动预测ﻫS （５53）ｓａlｅs ｌｅdgｅr 销售分类帐ﻫS (554)ｓalｅs orｄe ｒ销售定单S (555）sａles per ｅｍｐlｏyｅe 每员工销售额ﻫS (５5６）ｓcrap废料ﻫＳ (557)scrｉｐisｓｕe 红股发行ﻫS （558)secuｒeｄcreditors 有担保的债权人ﻫS (５5９)seｇｍenｔaｌreｐoｒｔin ｇ分部报告ﻫS (5６0)ｓelling ｃｏsｔ销售成本S (561)ｓemｉ－ｆixed coｓｔ半固定成本S (５62)sｅmi-variaｂle cｏst 半变动成本ﻫＳ (５６3)sｅnsitiｖｉｔｙａnalysi ｓ敏感性分析ﻫS （56４)ｓervice cosｔceｎteｒ服务成本中心Ｓ (565)ｓeｒｖiceｃoｓtiｎg 服务成本计算S (566)ｓeｔ－uｐtｉｍS (567)shadow pｒice ｓ影子价格ﻫＳ (568)ｓhaｒe 股票ﻫＳ (５69)ｓhare caｐｉta ｌ股份资本S （5７0)share optionｓcheme 购股权证方案S (５７1）shaｒ e premｉum 股票溢价Ｓ（５72)sighｔdraft 即期汇票ﻫＳ (573）sinｇlｅ－entryｂook-ｋeｅping单式薄记S （57４)ｓinｋingｆund 偿债基金S (5７5）ｓlacｋtime 松驰时间ﻫS (5７6）sｏciaｌｒｅspｏnsibilｉty cost 社会责任成本Ｓ (577)solｅtrader 独资经营者ﻫS (５78）soｕｒｃe aｎd application ｏｆfｕｎds ｓtａｔeｍent 资金来源和运用表Ｓ（５７9）special oｒder cｏsting 特殊定单成本计算ﻫS （580)staff cｏsts 职工成本S （581)sｔanｄard 标准Ｓ（582)staｎdaｒ d acｃounting prａｃtic ｅ标准会计实务Ｓ (583）sｔａnｄarｄcoｓt 标准成本ﻫS (5８4)stａndard ｃｏsｔing 标准成本计算Ｓ (585)staｎｄaｒ d ｄirｅｃtｌaｂｏr cost 标准直接人工S (5８6)ｓtandａｒd hour 标准小时Ｓ (５87）sｔanｄard ｍiｎut ｅ标准分钟ﻫS （5８８)ｓtandａrd ｐｅrｆorｍance-labｏｒ标准人工业绩S (589）ｓtanｄaｒ d ｔime 标准时间S (590)stａnｄaｒ d orｄer 经常性定单S (５９1)ｓtatement of aｃcouｎt 营业帐单ﻫS (５9２)ｓtatement of affairs 财务状况表S （593)ｓtatutｏrｙboｄy 法定实体ﻫS (59４)stock 存货ﻫS （５95）stoｃk conｔrol 存货控制S (596)stoｃk turnovｅr 存货周转率ﻫＳ (５9７)ｓtoｃktaking 盘点存货Ｓ（５98)stｏｒeｓreｑｕｉsition 领料申请单ﻫS (599)straｔegic buｓiness unit 战略性经营单位S （60０)ｓtｒａtegｉ c maｎagemｅnt accountin ｇ战略管理会计ﻫS (６01)strａtegｉc plaｎｎing 战略计划S (602)stｒａtegy战略ﻫS (603）subjｅctｉｖｅｃｌａssifiｃatｉon 主体分类S (６０4)ｓubｓcｒｉｂｅ d ｓhaｒｅcapiｔal 已认购的股本S (６05)ｓuｂsiｄiarｙuｎdeｒtakin ｇ子公司ﻫS (６06）sunk cost 沉没成本ﻫS （607)ｓupply eｓtｉmat ｅ预算估计S （６0８）suｐplｙexpｅndｉｔure 预算支出S (609)suspenｓ e accoｕｎt 暂记帐户ﻫＳ (610)SＷOTａｎaｌysis 长处和短处，机会和威胁分析ﻫＳ (611)sｙstｅm 制度，体系ﻫT (６１２)tactｉcaｌplａｎning 策略计划T (６13)tactics策略T (6１4)ｔake-over接收ﻫT (615)ｔａngible asse ｔ有形资产ﻫT (６16)tangible fｉｘｅd aｓset ｓｔatemeｎt 有形固定资产表ﻫT （6１７)taｒgｅt coｓt 目标成本ﻫT （６18)ｔerｏtechnoloｇｙ设备综合工程学T (６１９)throughpｕｔacｃｏuｎtin ｇ生产量会计ﻫＴ（620）tｉme时间T (６21）ｔimeｓhｅｅｔ时间记录表ﻫＴ (６２2）ｔotａl assｅts 总资产T (６23)toｔal ｑｕａｌiｔy maｎａgｅment 全面质量管理T (６24）ｔotal sｔocks 存货总计ﻫＴ (625)ｔｒadｅｃｒediｔor ｓ购货客户（应付帐款)ﻫT (626)tｒade dｅｂtoｒs 销货客户(应收帐款)T (６27)tｒadiｎg prｏｆit ａnd loｓｓacｃount 营业损益表T （６２8）ｔrａnｓfｅr pｒｉc ｅ转让价格ﻫＴ (629）tｒaｎｓit time 中转时间ﻫT (6３0）ｔreasurｅrship 财务长制度Ｔ (631)ｔraiｌbalance 试算平衡表ﻫＴ（632)ｔurnoｖｅｒ营业额ﻫＵ (6３３）uncaｌlｅ d ｓｈare caｐｉｔa ｌ未催缴股本U （634）under cａpiｔalizaｔio ｎ不足资本化U （635)unｄeｒoｒover－absoｒbed ｏverhead 少吸收或多吸收的制造费用ﻫU (６36)uniforｍaccouｎtｉng 统一会计ﻫＵ (６37)ｕnifｏrm costｉng 统一成本计算U （６38)unissued share ｃａpital 未发行股本V (６３9)valｕe 价值V （640)vaｌue aｄｄe ｄ增值ﻫV (64１)vaｌｕ e analysis 价值分析ﻫV (６42）vａlue foｒmoney auｄit 经济效益审计V (643）vａｒiabｌ e coｓt 变动成本ﻫＶ (644)variablｅcost of salｅｓ销售的变动成本ﻫV (645)varｉaｎｃe 差异ﻫV (６46）variance ａｃcouｎtin ｇ差异会计V (６47)ｖariａnce adｍinistｒaｔiｖe cｏst 行政管理费用差异V (6４8)ｖaｒianｃ e anaｌysis 差异分析Ｖ（649)varｉaｎce buｄget 预算差异ﻫV (６5０)ｖaｒiaｎcｅdirect labour eｆficｉency 直接人工效率差异ﻫV (651)varｉａncｅdｉreｃｔlabour ratｅ直接人工费率差异V (652）variａｎｃe dirｅcｔｌabour toｔal 直接人工总差异ﻫV (653)vaｒｉance direｃｔmatｅｒial mｉx 直接材料结构差异ﻫV (654)ｖariaｎce ｄｉreｃt ｍaｔeriａls prｉce 直接材料价格差异ﻫV (655)ｖariaｎｃ e direcｔmaterialｓｔoｔal 直接材料总差异V (656)variance ｄirect mａterialｕsage 直接材料用量差异ﻫV (６5７)varｉancｅdirｅctｍaｔｅrｉal ｙiel ｄ直接材料产出率差异ﻫＶ (65８)ｖariａncｅｆｉｘed proｄuｃtｉon overhｅａd eｘｐeｎditurｅ固定生产性制造费用耗费差异V （６５9)variance fixed pｒoductｉｏn oｖｅｒｈeaｄtｏtaｌ固定生产性制造费用总差异V (660)varianｃe fixｅd prｏduｃtiｏn overｈead volume 固定生产性制造费用业务量差异ﻫV (661)varｉancｅmarket ｓhaｒｅ市场份额差异V (６６２)variance marｋet ｓize 市场规模差异ﻫV (66３）varianceｍarketing cｏsｔ营销成本差异ﻫV （６64）variaｎｃe operatioｎａl 经营差异V （66５)variａnce oｐerationaｌpｒiｃe经营价格差异ﻫV （666)va ｒiａnce opeｒatiｏn ｕsage 经营用量差异V (667）variaｎｃe pｌanniｎg 计划差异ﻫV (66８)variａnｃeｐlaｎning price 计划价格差异ﻫＶ (６69）varｉaｎce qｕalitｙｃost 质量成本差异ﻫV （670)va ｒiance rｅｖｉsｉon 标准修订差异Ｖ（674)ｖaｒiａnce saleｓｍiｘcontribuｔion 销售贡献毛益差异ﻫＶ (675)vaｒｉanｃｅｓaleｓｍix prｏfi ｔ销售结构利润差异ﻫＶ (676）vａriａｎｃｅsａlｅsｑuantｉtｙcontribution 销售数量贡献毛益差异Ｖ（677)varｉance saｌeｓquanｉty ｐrofit 销售数量利润差异V (678)ｖarianｃe sａles turnovｅr 销售收入差异ﻫV （679）variance ｓalｅｓvoluｍe coｎtrｉbution 销售业务量贡献毛益差异V （68０)vaｒiance salｅs volume ｐroｆit 销售业务量利润差异ﻫV (681)vaｒiance seｌling ｐric ｅ销售价格差异V (682)ｖarianｃe tｏｔal profｉｔ总利润差异V (683)variaｎｃe ｖａriable ｐｒoduction ovｅrhead ｅfｆicｉency 变动生产性制造费用效率差异V (６８4)varｉａｎｃe variable prｏducｔion oｖeｒｈeａd expendｉtuｒｅ变动生产制造费用耗费差异ﻫV (685)varｉaｎｃe variaｂlｅpｒoｄucｔiｏn ovｅrhead totaｌ变动生产性制造费用总差异ﻫV (6８6)vireｍent 预算流用ﻫV （６87)ｖote表决ﻫＶ（688)vｏｕcｈer 凭证W (６89)waitｉｎg time 等候时间W (６90)wａsｔe 废品(料）W (69１)waｓting assｅt 递耗资产ﻫW （６９2）ｗeｉghted avｅｒage cost oｆcapitaｌ资本的加权平均成本Ｗ (693）weighteｄaverａge pric ｅ加权平均价格W (694)ｗitｈresourc ｅ有追索权W （695）withouｔrecourse 无追索权W (69６)worｋinｇｃａpitａl 营运资本W （697)wrｉｔe-dow ｎ减值ﻫＺ（698)zero base buｄgeting 零基预算ﻫZ （699)zeｒo coupoｎｂon ｄ无息债券ﻫZ (70０)Z ｓcorｅ破产预测计分法。
会计学(Accounting)账目单词中英对照表
会计学(Accounting)账目单词中英对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equi valents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsid ies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goo ds 材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purch asing and selling price委托加工物资Work in process - outsour ced委托代销商品Trust to and sell the goo ds on a commission basis受托代销商品Commissioned and sell th e goods on a commission basis存货跌价准备Inventory falling price res erves分期收款发出商品Collect money and se nd out the goods by stages待摊费用Deferred and prepaid expense s长期投资Long-term investment 长期股权投资Long-term investment on stocks 股票投资Investment on stocks其他股权投资Other investment on stock s长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bond s长期投资减值准备Long-term investment s depreciation reserves股权投资减值准备Stock rights investme nt depreciation reserves债权投资减值准备Bcreditor's rights inve stment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement 累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciat ion reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipm ent为生产准备的工具及器具Preparative inst ruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-proces s技术改造工程Technical innovation proje ct大修理工程General overhaul project在建工程减值准备Construction-in-proces s depreciation reserves固定资产清理Liquidation of fixed asset s无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depr eciation reserves专利权减值准备Patent rights depreciatio n reserves商标权减值准备trademark rights depreci ation reserves未确认融资费用Unacknowledged financi al charges待处理财产损溢Wait deal assets loss or income 长期待摊费用Long-term deferred and p repaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed ass ets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing 2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods reve nue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism 2161 应付股利Dividends payable 2171 应交税金Tax payable' 交增值税value added tax payable' 项税额Withholdings on VAT' 交税金Paying tax' 转出未交增值税Unpaid VAT changeov er' 减免税款Tax deduction' 项税额Substituted money on VAT' 出口退税Tax reimbursement for expor t' 进项税额转出Changeover withnoldings on VAT' 出口抵减内销产品应纳税额Export dedu ct domestic sales goods tax' 转出多交增值税Overpaid VAT changeo ver' 未交增值税Unpaid VAT' 交营业税Business tax payable' 交消费税Consumption tax payable' 应交资源税Resources tax payable' 应交所得税Income tax payable' 应交土地增值税Increment tax on land value payable' 应交城市维护建设税Tax for maintainin g and building cities payable' 应交房产税Housing property tax paya ble' 应交土地使用税Tenure tax payable ' 应交车船使用税Vehicle and vessel usa ge license plate tax(VVULPT) payable ' 应交个人所得税Personal income tax p ayable2176 其他应交款Other fund in conform ity with paying2181 其他应付款Other payables 2191 预提费用Drawing expense in adv ance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable' 债券面值Face value, Par value' 债券溢价Premium on bonds' 债券折价Discount on bonds' 应计利息Accrued interest2321 长期应付款Long-term account pa yable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term accoun t payable due within one year一年后到期的长期应付Long-term accoun t payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(o r stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned 公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stoc k) premium'311102 接受捐赠非现金资产准备Receiv e non-cash donate reserve'311103 股权投资准备Stock right invest ment reserves'311105 拨款转入Allocate sums change over in'311106 外币资本折算差额Foreign curre ncy capital'311107 其他资本公积Other capital rese rve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus rese rves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expens ion fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits 3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal le gal surplus'314103 提取法定公益金Withdrawal leg al public welfare funds'314104 提取储备基金Withdrawal reserv e fund'314105 提取企业发展基金Withdrawal r eserve for business expansion'314106 提取职工奖励及福利基金Withdr awal staff and workers' bonus and welf are fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal o ther common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to ass ets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture基本生产成本Base cost of manufacture 辅助生产成本Auxiliary cost of manufact ure制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling 通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality ces sation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating rev enue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating reve nue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of ass ets revenue返还所得税Reimbursement of income t ax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment incom e长期投资收益Long-term investment inco me计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue fro m country其他补贴收入Other subsidize revenue 5301 营业外收入NON-OPERATING INC OME非货币性交易收益Non-cash deal incom e现金溢余Cash overage处置固定资产净收益Net income on disp osal of fixed assets出售无形资产收益Income on sales of in tangible assets固定资产盘盈Fixed assets inventory pro fit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and asso ciate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land valu e5405 其他业务支出Other business expe nse销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and as sociate charge费用Expenses 5501 营业费用Operating expenses代销手续费Consignment commission ch arge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expense s职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developmen t expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance 劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources comp ensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage lic ense plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cos t5601 营业外支出Nonbusiness expenditu re捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposa l of fixed assets出售无形资产损失Loss on sales of inta ngible assets固定资产盘亏Fixed assets inventory los s债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adj ustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary a ssets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary as sets - credit cards其他货币资金-信用证保证金Other monet ary assets - L/C deposit其他货币资金-存出投资款Other monetar y assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-ter m investment长期股权投资-股票投资Long term equit y investment - stocks 长期股权投资-其他股权投资Long term e quity investment - others长期债券投资-债券投资Long term securi ties investemnt - bonds长期债券投资-其他债权投资Long term s ecurities investment - others长期投资减值准备Provision for long-ter m investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtf ul debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doub tful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference 自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purch ase & sales of commodities委托加工物资Consigned processiong ma terial委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stoc ks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on c urrent assets待处理固定资产损益Unsettled G/L on fi xed assets委托贷款-本金Consignment loan - princi ple委托贷款-利息Consignment loan - inter est委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buil dings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed as sets - Electronic Equipment, furniture a nd fixtures固定资产-运输设备Fixed assets - Autom obiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed a ssets工程物资-专用材料Project material - sp ecific materials工程物资-专用设备Project material - sp ecific equipment工程物资-预付大型设备款Project materia l - prepaid for equipment工程物资-为生产准备的工具及器具Projec t material - tools and facilities for prod uction在建工程Construction in progress在建工程减值准备Impairment of constru ction in progress固定资产清理Disposal of fixed assets 无形资产-专利权Intangible assets - pat ent无形资产-非专利技术Intangible assets -industrial property and know-how无形资产-商标权Intangible assets - trad emark rights无形资产-土地使用权Intangible assets -land use rights无形资产-商誉Intangible assets - good will无形资产减值准备Impairment of intangi ble assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fe es 其他长期资产Other long term assets 递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers 代销商品款Consignment-in payables其他应交款Other payable to governmen t其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures pa yable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short t erm - pledged短期借款-信用借款Bank loans - Short t erm - credit短期借款-担保借款Bank loans - Short t erm - guaranteed一年内到期长期借款Long term loans du e within one year一年内到期长期应付款Long term payabl e due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Exce ss应付债券-债券折价Bond payable - Disco unt应付债券-应计利息Bond payable - Accr ued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities 应交税金-所得税Tax payable - income t ax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - businesstax应交税金-消费税Tax payable - consuma ble tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit 股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation -other transfer in利润分配-提取法定盈余公积Profit appro priation - statutory surplus reserve利润分配-提取法定公益金Profit appropri ation - statutory welfare reserve利润分配-提取储备基金Profit appropriati on - reserve fund利润分配-提取企业发展基金Profit appro priation - enterprise development fund 利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriati on - return investment by profit利润分配-应付优先股股利Profit appropri ation - preference shares dividends利润分配-提取任意盈余公积Profit appro priation - other surplus reserve利润分配-应付普通股股利Profit appropri ation - ordinary shares dividends利润分配-转作股本的普通股股利Profit a ppropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, begi nning of the year资本公积-股本溢价Capital surplus - shar e premium资本公积-接受捐赠非现金资产准备Capita l surplus - donation reserve资本公积-接受现金捐赠Capital surplus -cash donation资本公积-股权投资准备Capital surplus -investment reserve资本公积-拨款转入Capital surplus - sub sidiary资本公积-外币资本折算差额Capital surpl us - foreign currency translation资本公积-其他Capital surplus - others 盈余公积-法定盈余公积金Surplus reserv e - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserv e - other surplus reserve盈余公积-法定公益金Surplus reserve - s tatutory welfare reserve盈余公积-储备基金Surplus reserve - res erve fund盈余公积-企业发展基金Surplus reserve -enterprise development fund盈余公积-利润归还投资Surplus reserve -return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative ex penses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income 营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses 营业外支出Non-operating expenses所得税Income tax。
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AccountingTerms常用会计词汇中英对照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 现金流量推测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 治理会计证书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 财务会计准那么委员会Financial forecast 财务推测Generally accepted accounting principles 公认会计原那么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 治理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部操纵结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 治理会计Return of investment 投资回报Return on investment 投资酬劳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 成本原那么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 连续经营假设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 稳固货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面装饰Account 帐Financial Terms(4)财务术语 (汉英对比)股东权益 equity interest股东权益小组【证监会】 Shareholders Group 【SFC】股息率 dividend yield股息单 dividend warrant股票出借人 stock lender股票承押人 stock pledgee股票非流淌化 immobilisation of share certificate股票非实物化 dematerialisation of share certificate股票按贷财务活动 share margin financing股票借贷 stock borrowing and lending股票借贷数额资料页【大利市】 stock borrowing and lending position information page【Teletext】股票期货 stock futures股票期权 stock option; equity option股票期权系统 Traded OPtions System (TOPS)股票期权参考教育站 Stock Options Reference Educator (SCORE)股票期权从业员专业课程 Professional Course for Equity Options Practitioners股票登记费 scrip fee股票贷出户口 Stock Lending Account股票归还 stock return股价不动时回报 standstill return股价敏锐资料 price-sensitive information股权 equity interest; shareholding芝加哥交易所 Chicago Board of Trade (CBOT)芝加哥商品交易所 Chicago Mercantile Exchange (CME)芝加哥期权交易所 Chicago Board Options Exchange (CBOE)近价盘 about order金银业贸易场 Chinese Gold and Silver Exchange Society金银证券交易所 The Kam Ngan Stock Exchange金融大改革【英国】 Big Bang【UK】金融工具 financial instrument金融中介现象 financial intermediation金融中介机构/团体 financial intermediary金融市场 financial market«金融市场检讨报告» Report on Financial Market Review金融行动专责委员会 Financial Action Task Force (FATF)«金融服务法令»【英国】 Financial Services Act【UK】金融服务网络 FinNet金融租赁* financial lease金融基建督导委员会 The Steering Committee on the Enhancement of Financial Infrastructure金融期货 financial futures金融机构 financial institution金边证券 gilt-edged securities长仓 long position; bull position附加自动对盘终端机用家 additional AMS terminal user附寄结单服务的股份独立户口【中央结算系统】 Stock Segregated Account with Statement Service [CCASS]附带执行买卖盘【伦敦交易所】 contingent order【LSE】附属公司 subsidiary附属贷款 subordinated loan「非上市可交易」股份 "trading only" stocks非中介化 disintermediation非市场庄家的交易 non-market-making transaction非正常项目 abnormal item非成立为的注册人士 unincorporated registered person非即日平仓交易 overnight trade非实时数据 delayed data非受监管发行人 unregulated issuer非所有者权益变动表 statement of "non-owner movement in equity"非金钱佣金 soft commission非金钱利益 soft-dollar benefits非执行董事 non-executive director专门重大的收购事项 very substantial acquisition非现货月恒生指数期货合约 non-spot month Hang Seng Index futures contract 非登记持有人 non-registered holder非结算的期权买卖参与者 / 非结算参与者/ 【期权买卖】 Non-Clearing Options Trading Participant; Non-Clearing Participant (NCP)【options trading】非经常项目 extraordinary item非认可负债 non-ranking liabilities非整手买卖盘 round-lot-plus order保本信托基金 guaranteed unit trust保本产品 capital preservation product保本证 Capital Protected Instrument (CPI)保值公债【中国内地】 Public Debt (Inflation-Linked Subsidy) Treasury 【Mainland China】保留意见 qualified opinion保管人 custodian保证安排 security arrangement«保证投资者条例» Protection of Investors Ordinance保险业监理专员 Commissioner of Insurance保险业监理处 Office of the Commissioner of Insurance保荐人 sponsor«保荐人标准守那么» Model Code for Sponsors«保荐人声明» Sponsor's Declaration保荐经纪 sponsoring broker保证 warranty保证人 guarantorFinancial Terms(5)财务术语 (汉英对比)保证金 margin保证金客户 margin client保证金保险范畴比率 margin coverage ratio保证金借贷活动 margin financing保证金价值 margin value保证金证券交易户口 Margin Securities Trading Account保证金融资 margin financing保证基金 Guarantee Fund「爱护偿付」规那么【期权】 Payout-Protection Rule【options】信心保证书 comfort letter信用评级 credit rating信息交流 exchange of information信托人 trustee信贷 credit信贷风险 credit risk信贷评级 credit rating信贷管制 credit control信贷紧缩 credit squeeze信贷额度* credit limit前收市价 previous closing price«宣誓及声明条例» Oaths and Declarations Ordinance客户户口 client account客户身分规那么【证监会】 Client Identity Rule【SFC】客户服务器结构 client server architecture客户协议书/合约 client's agreement客户按金 client margin待转名股份 "street name" share certificate后备资料复原软件 file backup-restore macro后备联线通讯线路 backup interactive line后进先出 last in, first out (LIFO)后勤办公室 back office恒生100 Hang Seng 100 (HS100)恒生中国内地流通指数 Hang Seng Mainland Freefloat Index (HSMLFI)恒生中国内地综合指数 Hang Seng Mainland Composite Index (HSMLCI)恒生中国企业指数〔恒生国企指数〕 Hang Seng China Enterprises Index (HSCEI) 恒生亚洲指数 Hang Seng Asia Index (HSAI)恒生指数 Hang Seng Index (HSI)恒生香港大型股指数 Hang Seng HK LargeCap Index (HSHKLI)恒生香港小型股指数 Hang Seng HK SmallCap Index (HSHKSI)恒生香港中型股指数 Hang Seng HK MidCap Index (HSHKMI)恒生香港中资企业指数〔中资企业指数〕 Hang Seng China-Affiliated Corporations Index (HSCCI)恒生香港流通指数 Hang Seng HK Freefloat Index (HSHKFI)恒生香港综合指数 Hang Seng Hong Kong Composite Index (HSHKCI)恒生伦敦参考指数 Hang Seng London Reference Index (HSLRI)恒生流通50 Hang Seng Freefloat 50恒生流通中国内地25 Hang Seng Freefloat Mainland 25恒生流通香港25 Hang Seng Freefloat HK 25恒生流通综合指数 Hang Seng Freefloat Composite Index (HSFCI)恒生信息科技指数 Hang Seng IT Index (HSITI)恒生信息科技组合指数 Hang Seng IT Portfolio Index (HSITP)恒生综合指数 Hang Seng Composite Index (HSCI)恒生/富时亚洲大企业指数 FTSE/Hang Seng Asiatop Index恒生/富时亚洲分类指数 FTSE/Hang Seng Asian Sector Indexes恒生/富时指数系列 FTSE/Hang Seng Indexes恒指服务 HSI Services Limited恒指国际 HSI International Limited恒指期货 Hang Seng Index Futures恒指期权 Hang Seng Index Options复原买卖 resumption of trading持有成本 cost of carry持股人的分布情形 spread of holders持仓 position持仓上限 / 限额 position limit持仓比例 position ratio«持仓限额及大额未平仓合约的申报规定指引»【证监会】 Guidance Note on Position Limits and Large Open Position Reporting Requirements【SFC】持仓限额比率 position limit ratio持仓风险调整 position risk adjustment持仓净额 net position持仓类别【期权】 tier【options】«持牌人胜任能力的指引» Guidance Note on Competence«持牌人进行连续培训的指引» Guidance Note on Continuous Professional Training 连续专业培训课程 Continuous Professional Training (CPT)连续净额交收 continuous net settlement (CNS)连续责任 continuing obligation; on-going obligation连续发售机制 tap facility连续经营【会计】 going concern【accounting】连续经营之业务 continuing operation连续关连交易 continuing connected transaction持权成本【期权】 cost of carry指引摘要 Guidance Note指示价格 indicative price指定分配【期权】 assignment【options】指定百分比 prescribed percentage指定银行 designated bank指定证券 designated securitiesFinancial Terms(6)财务术语 (汉英对比)指数加权移动平均方法 exponentially-weighted moving average指数套戥 index arbitrage指数参与单位 index participation unit指数掉期 index swap指数期货 index futures指数债券 index bond指数预托证券 index depository receipt; index share指数认购权证 index call warrant指数权证 index warrant按市价计值 mark to market / mark-to-market按金 margin按金比例 margin ratio按金交易 margin trading按金减免 margin relief按金对销 margin offset按揭贷款基准组合 benchmark mortgage pool按揭贷款发放者 mortgage loan originator按金间距 margin interval按揭证券 mortgage-backed securities按盘价 nominal price故障包容 fault tolerance「柏力克－舒尔斯」期权定价模式 Black-Scholes option pricing model查访 inspection visit查询公布资料【中央结算系统】 Enquire Announcement Information【CCASS】查询交收指示未获配对缘故【中央结算系统】 Enquire Unmatched SI Reason 【CCASS】「查询报失股票资料」功能【中央结算系统】 Enquire Reported Lost Certificate【CCASS】洗黑钱 money laundering活跃业务纪录【创业板】 active business pursuits【GEM】派送股份/红股 bonus issue界面联系 interfacing盈利 earnings; profit盈利对利息倍数 interest cover; interest coverage盈富基金 Tracker Fund of Hong Kong (TraHK)盈余储备 surplus reserve相互上市 cross listing; dual listing相抵持仓 offsetting position相对回报率 relative return相对强弱指数 Relative Strength Indicator (RSI)相联人 associated person相关/指定资产 underlying asset相关/指定证券 underlying securities「看跌」股票挂钩票据 Bear Equity Linked Instrument (Bear ELI)「看涨」股票挂钩票据 Bull Equity Linked Instrument (Bull ELI)约务更替 novation约价* consideration纪律上诉委员会 Disciplinary Appeals Committee纪律委员会 Disciplinary Committee«纪律案例» Disciplinary Casebook«纪律处分程序手册» Handbook on Disciplinary Proceedings纪律处分权力 disciplinary power纪律程序 disciplinary procedures红股 bonus share红股发行 bonus issue红筹股 red chip美元总会计长【美国】 Comptroller of the Currency【US】美式期权 American style option美国本土债券 Yankee bond美国全国证券交易商协会自动报价系统/ 美国纳斯达克证券市场 National Association of Securities Dealers Automated Quotations (NASDAQ)美国存管信托公司 Depository Trust Company (DTC)【US】美国商会 American Chamber of Commerce (AMCHAM)美国国家经济研究局 National Bureau of Economic Research【US】美国预托证券 American depository receipt (ADR)美国联邦公布市场委员会 Federal Open Market Committee (FOMC)美国联邦国家房屋贷款协会〔房利美〕 Federal National Mortgage Association (Fannie Mae)美国证券交易所 American Stock Exchange (AMEX)英伦银行 Bank of England英格兰及威尔斯特许会计师公会 Institute of Chartered Accountants in England and Wales (ICA England & Wales)英国公认会计师公会 Chartered Association of Certified Accountants (ACCA)英国投资治理监管组织 Investment Management Regulatory Organisation (IMRO)英国金融业治理局 Financial Services Authority (FSA)【UK】衍生产品 / 衍生工具 derivatives衍生产品及风险治理文凭课程 Diploma Course in Derivatives and Risk Management衍生产品市场 / 衍生工具市场 derivatives market衍生产品市场咨询小组 Derivatives Market Consultative Panel衍生产品结算及交收系统 Derivatives Clearing and Settlement System (DCASS)衍生权证 derivative warrant要约 offer运算按金程序 margining process负债 liabilities负债日 indebtedness date负债比率 debt-to-equity ratio重大交易 major transaction重估 revaluationFinancial Terms(7)财务术语 (汉英对比)重组 reorganisation重置成本 replacement cost重复认购 multiple application重整账目 restatement of accounts限制通知书 restriction notice限制买卖期 "black out" period限价盘 limit order限价卖空规那么 tick rule面值 face value; nominal value风险披露 risk disclosure风险披露声明书【创业板】 Risk Disclosure Statement【GEM】风险值 value-at-risk风险容限 risk tolerance风险容量 appetite for risk风险参数 risk parameter风险操纵 risk control风险排列方法 risk array method风险排列按金制度 risk array margining system风险排列算式 risk array algorithm风险评估 risk evaluation风险治理 risk management; exposure management风险治理委员会 Risk Management Committee风险鉴别 risk identification食价 price cheating; scalping首次上市费 initial listing fee首次公布招股 initial public offering (IPO)首次公布招股之进度报告 Initial Public Offerings Progress Report首次认购费 front-end load首席交易员 chief dealer香港上市公司商会 Chamber of Hong Kong Listed Companies香港中央结算〔代理人〕 HKSCC Nominees Limited香港中央结算〔香港结算〕 Hong Kong Securities Clearing Company Limited (HKSCC) 香港中央证券登记 Computershare Hong Kong Investor Services Limited (CHIS)香港中国企业协会 Hong Kong Chinese Enterprises Association«香港公司收购、合并及股份购回守那么»【刊物】 Hong Kong Codes on Takeovers and Mergers and Share Repurchases【publication】香港公司秘书公会 The Hong Kong Institute of Company Secretaries香港交易及结算所〔香港交易所〕 Hong Kong Exchanges and Clearing Limited (HKEx) 香港交易所(中国) HKEx (China) Limited香港交易所股份信息板 HKEx Share Information Board香港交易所信息服务 HKEx Information Services Limited香港投资分析员公会 Hong Kong Institute of Investment Analysts香港投资者学会 Hong Kong Institute of Investors (HKII)香港投资基金公会 Hong Kong Investment Funds Association (HKIFA)香港股份商会〔1921年〕 Hong Kong Stockbrokers' Association (1921)香港股票经纪会〔1891年〕 Stockbrokers' Association of Hong Kong (1891)香港金融研究中心 Hong Kong Institute for Monetary Research (HKIMR)香港金融治理局〔金管局〕 Hong Kong Monetary Authority (HKMA)香港按揭证券 The Hong Kong Mortgage Corporation Limited香港财务顾问学会 Hong Kong Association of Financial Advisors香港财资市场公会 Hong Kong Financial Markets Association香港国际仲裁中心 Hong Kong International Arbitration Centre香港货币及投资汇展 Money World Asia Hong Kong香港创业投资协会 Hong Kong Venture Capital Association香港期货交易所〔期交所〕 Hong Kong Futures Exchange Limited (HKFE)香港期货结算 HKFE Clearing Corporation Limited (HKCC)香港证券培训赞助基金 Hong Kong Securities Training Sponsorship Foundation香港会计师公会 Hong Kong Society of Accountants香港经纪协会〔1891年〕 Association of Stockbrokers in Hong Kong (1891)香港经纪商会〔1914年〕 The Hong Kong Stock Exchange香港董事学会 The Hong Kong Institute of Directors香港资本市场公会 Hong Kong Capital Markets Association香港治理专业协会 Hong Kong Management Association香港网上经纪协会 The Hong Kong Association of Online Brokers (HKAOB)香港银行公会 Hong Kong Association of Banks香港银行同业拆息 Hong Kong Interbank Offered Rate (HIBOR)香港银行同业结算 Hong Kong Interbank Clearing Limited香港总商会 The Hong Kong General Chamber of Commerce香港联合交易所月刊 SEHK Monthly Bulletin香港联合交易所〔联交所〕 The Stock Exchange of Hong Kong Limited (SEHK)«香港联合交易所创业板证券上市规那么»〔«创业板上市规那么»〕 Rules Governing the Listing of Securities on the Growth Enterprise Market of the Stock Exchange of Hong Kong Limited (GEM Listing Rules)«香港联合交易所证券上市规那么»〔«证券上市规那么»〕 Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited (Exchange Listing Rules) 香港联合交易所期权结算所〔联交所期权结算所〕 The SEHK Options Clearing House Limited (SEOCH)香港联合交易所信息服务 Stock Exchange Information Services Limited (SEIS)香港证券市场文献及文物征集打算 Hong Kong Securities Market Archives and Artifacts Collection Campaign香港证券交易所〔1947年〕 The Hong Kong Stock Exchange香港证券专业学会 Hong Kong Securities Institute香港证券业同学会 Hong Kong Securities Professionals Alumni Association«香港证券业参考手册»【刊物】 The Hong Kong Securities Industry【publication】香港证券经纪业工作小组 Working Group on Stockbroking in Hong Kong香港证券经纪业协会 Hong Kong Stockbrokers AssociationFinancial Terms(8)财务术语 (汉英对比)香港证券学会 Hong Kong Securities Professionals Association并购活动* mergers and acquisitions仓 position个人大股东具报书 Individual Substantial Shareholders Notification个人投资者户口 Individual Investor Account个人客户 individual client个人交易所参与者 Individual Exchange Participant个人运算机终端机用户 PC terminal user借方结余 debit balance借款股 loan stock借壳上市 backdoor listing借贷资本 loan capital借额 debit伦敦国际金融期货及期权交易所 London International Financial Futures and Options Exchange (LIFFE)伦敦期权市场 London Traded Options Market (LTOM)伦敦证券交易所 London Stock Exchange (LSE)冻结 locked up冻结股份机制 securities-on-hold mechanism原油期货 crude oil futures套戥 / 套汇* / 套利* arbitrage差价 spread差额缴款 marks / marks payment库存股份/股票 treasury stock弱势货币 soft currency息股证 Equity Linked Instrument (ELI)挟仓 cornering; squeeze; short squeeze时刻值 time value; time premium时刻戳记 time stamp核心盈利 core earnings核准可赎回股份 approved redeemable share核准借入人 approved borrower核准借出代理人 approved lending agent核数委员会【证监会】 Audit Committee【SFC】核数师 auditor核数师报告 auditors' report核证附注 verification notes浮息存款证 floating rate certificate of deposit (FRCD)浮息按揭 variable-rate mortgage浮息票据 floating rate note (FRN)海外发行人 overseas issuer消耗性资产【期权】 wasting asset【options】流淌性不足 / 流通性不足 illiquidity流淌资金 liquid capital流淌资金比率/幅度 liquidity ratio; liquidity margin流淌资金调剂窗 Liquidity Adjustment Window (LAW)流淌资金调剂机制【金管局】 Liquidity Adjustment Facility (LAF)【HKMA】流淌资产 liquid asset流通性 liquidity流通风险 liquidity risk流通量提供者 liquidity provider专门限价盘 special limit order专门处理股【中国内地】 Special Treatment【Mainland China】专门征费 Special Levy专门转让股【中国内地】 Particular Transfer【Mainland China】特快登记/过户登记服务 expedited registration service专门项目 exceptional item特许使用者 privileged user特许财务分析员 chartered financial analyst特许财务分析员公会 Institute of Chartered Financial Analysts特许治理会计师公会 Chartered Institute of Management Accountants (CIMA) 「特许证券商」制度【美国】 Specialist System【US】特种国债【中国内地】 Special Treasury【Mainland China】特种备兑证信息【大利市】 exotic warrant information【Teletext】留存股票 treasury stock留存盈利/收益 retained earnings; retained income「粉红价单」【美国】 Pink Sheets【US】留存溢利/盈利 retained profits留成资金 / 保留资金 retained capital「粉红价单」【美国】 Pink Sheets【US】纯交易板 trading-only board纸黄金 paper gold索偿通知 claim notice蚊型股 penny stock被动受托人 bare trustee讯框传送交易网络 frame relay trading network托管人 custodian托管商参与者【中央结算系统参与者】 Custodian Participant【CCASS Participants】记名证券 registered securities记名证书 registered certificate记账式国库券【中国内地】 Registered Treasury【Mainland China】财政司司长 Financial Secretary财政年度 financial year财政股东 financial shareholder财政健全 financial integrityFinancial Terms(9)财务术语 (汉英对比)财政部【中国内地】 Ministry of Finance【Mainland China】«财政资源规那么» Financial Resources Rules财务申报 financial reporting财务风险 financial risk; financial exposure财务租赁 financial lease财务通融 financial accomodation财务业绩 financial results财务摘要报告 summary financial report财务监管 financial regulation财务顾问 financial adviser财经市场进展专责小组 The Financial Market Development Task Force«财经有道–––证券、期货及投资界专业道德实务指引» Ethics in Practice – A Practical Guide for Financial Practitioners财经事务及库务局 Financial Services and the Treasury Bureau财经事务及库务局局长 Secretary for Financial Services and the Treasury 财经事务及库务局常任秘书长 Permanent Secretary for Financial Services and the Treasury财资企业集团 financial conglomerate追补按金 margin call退市 delisting退税 tax rebate; tax refund逃税 tax evasion逆向投资者 contrarian逆差 deficit; unfavourable difference; unfavourable variance逆差额【中央结算系统】 unfavourable marks【CCASS】逆转交易【期权】 trade reversals【options】逆转交易合约【期权】 reversal contract【options】酌情支付的花红 discretionary bonus payment酌情权 discretionary power配售 placing配售代理 placing agent配售指引 placing guidelines配售新股 rights issue配售经办人 book runner配发 allotment除息基准 ex-dividend basis除净日 ex-date除净日未经调整之收市价 ex unadjusted close除牌 delisting除权 ex-rights马来西亚证券交易所交易及自动报价系统 Malaysian Exchange of Securities Dealing and Automated Quotation Bhd (MESDAQ)马城条约 Maastricht Treaty马鞍式组合【期权】 straddle【options】高水【期货】 premium【futures】高于前成交价 plus tick; uptick高于面值 above par高持股量股东【创业板】 significant shareholder【GEM】高息票据 equity linked note (ELN)高杠杆效应的投资 high leveraged investment。