财会英文词典
专业术语-财务英语词汇A2-财会英语
专业术语-财务英语词汇A2account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖⽋帐⽬account payable 应付帐款account payee only [A/C payee only] 只可转帐；存⼊收款⼈帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科⽬accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐⽬Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐⽇期；会计结算⽇期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计⽅针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项⽬；应累算数⽬accrual basis 应计制；权责发⽣制accrual basis accounting 应计制会计；权责发⽣制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费⽤accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费⽤accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费⽤acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell "买壳"acquisition price 收购价act of God 天灾acting partner 执事合伙⼈active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙⼈active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开⽀；实际⽀出actual income 实际⼊息；实际收⼊；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong ⾹港精算学会actuarial valuation 精算师估值actuary 精算师。
会计英语词汇英文解释.doc
会计英语词汇英文解释.doc1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The resid ual interest in the organization’s assets afterdeducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owne r’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equi ty) （股东权益）Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.。
(财务会计)会计词典一(英中)
AAAA 美国会计学会America Accounting Association 的缩写。
Abacus 《算盘》杂志一个著名的会计理论刊物。
澳大利亚悉尼大学出版，每年两期。
内容涉及会计的全部领域，其中包括国际会计。
abacus 算盘中国古代一种算术运算工具。
它曾经被东方国家广泛使用。
但目前它的重要功能已被会计电子计算机(accounting computer)和电子财务计算器(electronic calculator)等所替代。
Abandonment①废弃，报废指一项资产的报废或无法利用。
例如，一个耗竭的煤矿或油井。
与retirement 的词义相同。
②委付指投保人为了取得保险赔偿，将投保财产的所有权全部让给保险商。
abandonment value 废弃价值指一项报废资产(abandoned asset)所具有的价值。
如果预定使用年限已到，则报废资产的剩余账面价值，通常等于其现金残值(cash salvage)。
企业在制定资产废弃决策(abandonment decision)或设备更新决策时，通常应是旧设备的废弃价值大于该项设备剩余使用年限未来现金流量的现值。
abatement①减免指对一项税收的减免。
②冲销一项临时性收益从成本中的冲销。
ABC system of inventory control 分级存货控制制度或称有选择性存货控制(selective inventory control) 。
指按存货的价值和对生产经营活动的重要程度，将存货划分为A ，B ，C 三类进行分别管理。
例如，A 类存货为最重要的存货，约占项目的10%，但消耗金额则要占全部消耗金额的70% 以上，所以应对其经济订货量(EQQ)和订货点进行严密的控制。
B 类存货约占项目的20% ，消耗金额占额的20% 。
C 类存货约占项目的70%，但消耗约占全部消耗金额的10%，一般采取不很严密的控制。
这样既可以降低存货投资，又可以相应地减少存货管理费用。
财务会计名词中英文对照
财务会计名词中英文对照财会名词汉英对照表（1）会计与会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorhip合伙人企业Partnerhip公司Corporation会计目标AccountingObjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement 财务分析FinancialAnalyi会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continuity(Going-concern)Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Owner'Equity收入Revenue费用E某pene历史成本原则CotPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-dicloure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPrinciple权责发生制AccrualBai现金收付制CahBai财务报告FinancialReport流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-termLiabilitie投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahdiburementjournal销售日记账SaleJournal购货日记账PurchaeJournal普通日记账GeneralJournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie（3）现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check(cheque)银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck应付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bhippingpoint目的地交货价F.O.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Interetbearingnote不带息票据Non-interetbearingnote 出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee（4）存货存货Inventory商品存货Merchandieinventory产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterialinventory起运地离岸价格F.O.Bhippingpoint目的地抵岸价格F.O.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchae购货折让和折扣Purchaeallowanceanddicount存货盈余或短缺Inventoryoverageandhortage分批认定法Specificidentification加权平均法Weightedaverage 先进先出法Firt-in,firt-outorFIFO后进先出法Lot-in,firt-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio（5）长期投资长期投资Long-terminvetment长期股票投资Invetmentontock长期债券投资Invetmentonbond成本法Cotmethod权益法Equitymethod合并法Conolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日E某-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization（6）固定资产固定资产PlantaetorFi某edaet原值Originalvalue预计使用年限E某pecteduefullife预计残值Etimatedreidualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Contruction-in-proce磨损Wearandtear过时Obolecence直线法Straight-linemethod(SL)工作量法Unit-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-year-digitmethod(SYD)以旧换新Tradein经营租赁Operatingleae融资租赁Capitalleae廉价购买权Bargainpurchaeoption(BPO)资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Minimumleaepayment（7）无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或专营权Franchie商誉Goodwill开办费Organizationcot 租赁权Leaehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notepayable贴现票据Dicountnote长期负债一年内到期部分Currentmaturitieoflong-termliabilitie 应付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit应付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或有事项Contingency或有负债Contingent或有损失Locontingencie或有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference应付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabilitie应付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券CallableBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance 偿债基金Sinkingfund长期应付票据Long-termnotepayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner'equity股东权益Stockholder'equity投入资本Contributedcapital缴入资本Paid-incapital股本Capitaltock资本公积Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaltock实收资本Iuedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock完全参加优先股Fullyparticipatingpreferredtock部分参加优先股Partiallyparticipatingpreferredtock非部分参加优先股Nonpartiallyparticipatingpreferredtock现金发行Iuanceforcah非现金发行Iuancefornoncahconideration 股票的合并发行Lump-umaleoftock发行成本Iuancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Ditributionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet（12）财务状况变动表财务状况变动表中的现金基础SCFP.CahBai（现金流量表）营运资金WorkingCapital全部资源概念All-reourceconcept直接交换业务Directe某change正常营业活动Normaloperatingactivitie财务活动Financingactivitie投资活动Invetingactivitie（13）财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet 债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio（14）合并财务报表合并财务报表Conolidatedfinancialtatement吸收合并Merger 创立合并Conolidationompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd。
(财务会计)会计词典
好accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows1、部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge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Correspondence1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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax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 cost帐目名词一、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 bank2其他货币资金Other cash and cash equivalents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 subsidies 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 goods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 purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses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 stocks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 bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation 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 equipment3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 depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation 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 equipment为生产准备的工具及器具Preparative instruments 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-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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 depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income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 assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable4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 maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities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 year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 interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year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 year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in5提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、成本类Cost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 manufacture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 cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售6包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)7土地使用税Tenure tax印花税Stamp tax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 cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustmenta basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率8abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed peg system绝对联系汇率制absolute inheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolute subscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用9absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debt maturity提前还债期限accelerating premium累进奖金acceptability test可接受性测试acceptable audit risk可接受审计风险acceptable quality level可接受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收10acceptance letter of credit 承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptance maturity承兑票据到期日acceptance maturity record 承兑汇票到期记录acceptance of engagement 接受委托acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate of exchange 外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability存取能力access control存取控制access control verification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and health plan意外和健康保障计划accident death benefit意外死亡赔偿金,工伤死亡抚恤金11accident insurance意外事故险,意外险accommodating bank通融银行accommodation allowance住宿津贴accommodation bill通融票据accommodation draft通融汇票accommodation endorsement 通融背书accommodation endorser通融票据背书人accommodation kite空头支票,欠单accommodation note通融票据accommodation parties通融票据关系人accommodation purchase优惠采购accommodation risk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目12account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme 收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit责任单位accountable person责任人accountancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant's handbook会计师手册accountant's report会计师报告accountant's responsibility会计师职责accounting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务13accounting alternatives备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption会计假设accounting base会计基础accounting based on shift 分班核算accounting based on task 单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accounting consultancy会计咨询accounting control会计控制,会计管理accounting convention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accounting department会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accounting document会计凭证,会计文件accounting element会计要素14accounting entity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accounting evidence会计凭证accounting evolution会计演进,会计演变accounting expertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting for income tax 所得税会计accounting for inventory存货会计accounting for joint venture 合资企业会计,合营会计accounting for merger合并会计accounting formula会计公式accounting function会计职能,会计功能accounting glossary会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accounting literature会计文献,会计学文献accounting loss会计损失15accounting manual会计手册,会计工作守则accounting measurement会计计量accounting mechanism会计机制accounting method会计方法accounting model会计模式accounting objective会计目标accounting officer会计主任,会计主管accounting organisation会计组织accounting period会计期间,会计报告期accounting personnel会计人员accounting philosophy会计哲学accounting policy会计政策accounting policy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accounting procedure会计程序accounting process会计处理程序,会计过程accounting profession会计职业,会计专业,会计行业accounting profit会计利润accounting programme记账程序accounting rate of return会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accounting reference date会计参照日accounting reference period会计参照期间accounting reform会计改革accounting regulation会计法规,会计规范accounting report会计报告,会计报表accounting representation会计反映accounting responsibility会计责任accounting routine会计程序16accounting rule会计规则accounting service会计服务accounting software会计软件accounting software package 会计软件包accounting staff会计工作人员accounting statement会计报表accounting supervision会计监督accounting system会计制度,会计系统accounting technique会计技术accounting tems会计术语accounting terminology会计名词,会计术语accounting theory会计理论accounting thoughts会计思想accounting treatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人17accrediting party信用证开立方accreditor信用证申请人accretion of capital资本增值accrual accounting权责发生制会计,应计制会计accrual accounting model 应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrued depreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interest payable应计未付利息accrued interest receivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pension cost应计养老金成本accrued profit应计利润accrued receivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuated dividend累计股利accumulated amortisation累计摊销,累积摊销18accumulated apportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulated depreciation累计折旧;累积折旧accumulated earnings累计收益accumulated error累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润19B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backward integration反向兼并backward supervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtful loans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险20bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debts recovered account 坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout payback method投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格21bid rate投标价bilateral agreement 双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export or import 货物进出口报单black figure余额black market黑市blank account book 空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chip corporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bonded indebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeeping procedure记账程序borrowing plan借款计划bought and sold note买卖单据branch bank account分行账户budget account预算账户bull bond看涨债券22business contract营业合同buying rate买进汇率;买入价23cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacy ratio资本充足率capital adjustment account资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurance rate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利24cash book现金登记簿cash budget现金预算cash collection basis收付实现制cash distribution rate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theft loss意外事故及盗窃损失casualty insurance灾难保险casualty insurance proceeds 意外险收入central bank中央银行central bank rate中央银行贴现率central clearing house结算中心central clearing system中央结算制度;集体交收系统certificate of compliance合约完成证明书certificate of deposit存款单certificate of exemption豁免证明书certificate of indebtedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular for confirmation通函确认25。
财务会计英语专业词汇大全.
财务会计英语专业词汇大全a p ay ment or serious p ayments一次或多次付款abatement扣减absolute and unconditional p ayments绝对和无条件付款accelerated p ayment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 tr eatme nt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adv ance notice事先通知adv ance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ag g r e g ate rents合计租金ag g r e g ate risk合计风险agreement concerning rights of explore natural resources涉及自然资源开发权的协议agreement协议alliances联盟allocation of finance income财务收益分配allowance for losses on receivables应收款损失备抵金alternative uses改换用途地使用amenability to foreign investment外国投资的易受控制程度amendment修改amortization of deferred loan fees and related consideration递延的贷款费和相关的报酬的摊销amortization schedule摊销进度表amortize摊销amount of recourse求偿金额amount of u sage使用量AMT(Alternative Minimum T ax)（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arrangemen t安排arrest扣留Article2A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Asia Lease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-back ed financing资产支持型融资asset-b ased 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 mediu m-te rm 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b ack ed-up servicer替补服务者balance sheet date资产负债表日b andwidth带宽b ank affiliates银行的下属机构b ank 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b ar ebo at 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）b ook income账面收入b ook 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 occup ation 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字节常用英文会计账户名称分类汇总一、资产类AssetsFixed asserts固定资产stripe bad assets off剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001现金Cashsp ot cash现款支付cash transaction现款交易1002银行存款Cash in b ankCurrent assets of enterprises shall include cash on hand，cash in bank,mark etable securities, receivable,prep ayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
财务会计英语专业词汇大全
财务会计英语专业词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程Asia Lease 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节常用英文会计账户名称分类汇总一、资产类AssetsFixed asserts固定资产stripe bad assets off 剥离不良资产流动资产Current assets货币资金Cash and cash equivalents1001 现金Cashspot cash现款支付cash transaction现款交易1002 银行存款Cash in bankCurrent assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
财务会计与财务管理知识分析辞典(英中版)
EE & OE 如有错漏，有权更正errors and omission excepted 的缩写。
earmark 指定用途，专款专用指限定一种收入的用途。
例如，政府将向职工课征的工薪税，专用于社会保险津贴。
公司设置的偿债基金，专用于偿还债券的本息。
earmarked loan 专用贷款指已指定用途的贷款。
例如，商业银行的短期贷款，只能作为流动资金周转。
earned income 劳动所得，劳动收入指靠个人劳动而不是靠投资或财产出租所获得的收入。
其中包括职工工资、薪金和其他报酬收入。
其税收负担大大轻于投资收入。
earned income credit 劳动收入税收减免美国税法对年度收入低于一定金额的低工薪收入者，所给予的个人所得税税额减免。
earned surplus 营业盈余，已获盈余指留存收益(retained earnings) 。
即累计收益(accumulated income)减已分配的全部股利。
目前这个词语已被认为陈旧而较少使用。
参见surplus 。
earnest 定金，保证金即earnest money 。
指签订购货合同时买主向卖主所交纳的一笔款项，作为履行购货合同的保证金。
earning power 盈利能力，收益能力指一个企业在未来一定时期营业收益和营业资产之间的比率，即投资收益率。
这个词语有时也指一个投资项目的内含收益率(internal rate of return)earnings①收益，盈余一个年度的企业净收益(net income) 。
参见每股收益(earnings per share) 。
②劳动所得，劳动收入指职工的工资(wage) 或薪金(salary) 等报酬。
即earned income 。
earnings before interest and tax 支付利息和税款前收益缩写为EBIT 。
指在计算企业净收益过程中，尚未扣除借入资本利息和所得税。
earnings coverage ratio 收益偿债能力比率或称coverage ratio 。
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only 只可转帐abacus算盘abandoned property废弃财产abandonedproperty option财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatement claim减价要求ABC inventorysystemABC存货制度ability to bearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormaldepreciation非正常折旧abnormalexchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormalspoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表] above-the-line expenditure经常项目支出,线上项目支出[损益表]above-the-line receipt经常预算收入,线上项目收入[损益表]absence rate 缺勤率absenteeismrate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolutecontract无附加条件合同absolute cover绝对保险范围absolutedischarge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixedcost固定成本,绝对固定成本absolute fixedpeg system绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute totalloss实际全损absolute valueerror绝对值误差absorbed burden 已分配费用,已分摊费用absorbed cost 已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价absorption rate分配率,分摊率,吸收率abstract ofaccount账户概要,账户摘要abstract ofposting过账分录表abstract oftitle产权证明,产权说明书abstracts概要,摘要accelerateddebt maturity提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableaudit risk可接受审计风险acceptablequality level可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank 承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaration承兑申报单acceptance fee承兑手续费acceptance forhonour代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptance inblank空白承兑acceptanceinspection验收acceptanceletter of credit承兑信用证acceptance line银行承兑限额acceptancemarket票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptanceperiod承付期acceptancereceivable应收承兑票据acceptanceregister承兑票据登记簿acceptancetesting验收测试,验收检查accepted bill 已承兑汇票accepted bond 已承兑债券accepted draft 已承兑汇票accepting bank 承兑银行accepting house 承兑机构,承兑银行accepting rateof exchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取accesscapability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessorycontract附带合同,附带合约accessoryproduct副产品accessory risk附加险accident andhealth plan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accidentinsurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodationbill通融票据accommodation draft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目accountanalysis账户分析accountanalysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期accountdistribution账户分配account due到期账款accountexecutive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account indispute有争议账目account intransit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of theexchequer国库账account paid付讫account payablemaster file应付账款主档案account payee收款人账户accountreceivableprogramme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称accounttransfer转账科目accounttransfer memo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountabilityunit责任单位accountableperson责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant'sfee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accountingaffairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accounting base会计基础accountingbased on shift分班核算accountingbased on task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accountingcentre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk 记账员,会计员accounting code会计法规,会计条例accountingconcept会计概念,会计观念accountingconsultancy会计咨询accountingcontrol会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accountingcriteria会计标准accountingcycle会计循环accounting data会计资料accountingdecision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accountingdisplay board核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accountingelement会计要素accountingentity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate 会计估计accountingethics会计职业道德,会计专业道德accountingevent会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accountingfield会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting forjoint venture合资企业会计,合营会计accounting formerger合并会计accountingformula会计公式accountingfunction会计职能,会计功能accountingglossary会计词汇accountinggraph会计图表,核算图表accountingguidelines会计指南,会计指引accountinghistoriography会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accountinglanguage会计语言accounting law会计法accountinglegislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accountingmanual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accountingmethod会计方法accountingmodel会计模式accountingobjective会计目标accountingofficer会计主任,会计主管accountingorganisation会计组织accountingperiod会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accountingpolicy会计政策accountingpolicy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accountingprocedure会计程序accountingprocess会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accountingprofit会计利润accountingprogramme记账程序accounting rateof return会计报酬率accountingratio会计比率,财务比率accountingrecord会计记录,会计簿籍accountingreference date会计参照日accountingreferenceperiod会计参照期间accountingreform会计改革accountingregulation会计法规,会计规范accountingreport会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accountingroutine会计程序accounting rule会计规则accountingservice会计服务accounting software会计软件accounting software package会计软件包accounting staff会计工作人员accounting statement会计报表accountingsupervision会计监督accountingsystem会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accountingtheory会计理论accountingthoughts会计思想accountingtreatment会计处理accountingtrend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accountingvoucher记账凭证accounting work会计业务,会计工作accounting year会计年度accountspayable应付账款accountspayable ledger应付账款总账,应付账款分类账accountspayable period应付账款期accountspayableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accountsreceivableperiod应收账款期accountsreceivableturnover应收账款周转率accreditation评审accreditedparty授信买方accreditee信用证接受人,信用证受益人accreditingparty信用证开立方accreditor信用证申请人accretion ofcapital资本增值accrualaccounting权责发生制会计,应计制会计accrualaccountingmodel应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basicwage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrueddividend应计股利accrued expense应计费用accrued income 应计收益accrued interest payable应计未付利息accrued interest receivable应计未收利息accrued item 应计项目accruedliability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulatedcost累计成本,累积成本accumulateddeficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulatederror累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润B ShareB股baby bond小额债券back charge 决算后费用back duty欠税,补缴税款back freight 退货运费back money 拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-doorfinancing秘密融资;后门融资back-doorlisting借壳上市backed bond担保债券backlog积压back-to-backcredit相对信用;转接式信用;背对背信用back-to-backloan易币贷款backtracksearch追踪查找back-up后备;后援back-up copy副本back-updiskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backwardtracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense 坏账费用bad debt insurance 坏账保险bad debt loss坏账损失bad debtprovision坏账准备bad debt ratio坏账比率bad debtrecovery坏账收回bad debtwrite-off坏账冲销bad debtsrecoveredaccount坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment ofgoods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign 抛空风bear clique空头集团bear compaign 卖空风潮;压价风潮bear covering 补空bear drive 卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateralagreement双边协议bilateralarbitrage双边套汇bilateralassistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of exportor import货物进出口报单black figure余额black market黑市blank accountbook空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托blockallocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture 债券信托契约bond insurance 债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券businesscontract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate 电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callablecapital通知即缴股本callable loan通知放款canceled bond已注销债券cancellablelease可解除租约capacity level生产能力水平capacity limit生产能力极限capacityloading生产能力负荷capitaladequacy ratio资本充足率capitaladjustmentaccount资本调整帐户capitalappraisal资本评估capitalappreciation资本增值capital asset资本资产;长期资产capitalassurance资本保险cargocertificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carriedinterest附带权益carry-back of loss亏损转回carrying amount 账面金额cash basis 现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cashdistributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty andtheft loss意外事故及盗窃损失casualtyinsurance灾难保险casualtyinsuranceproceeds意外险收入central bank中央银行central bankrate中央银行贴现率centralclearing house结算中心centralclearing system中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check andbalance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letterof credit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts帐户分类;会计科目分类claused bill附条款票据clearingbalance票据交换差额;结算差额close end固定金额closing结账;结转closinginventory期末存货code of bankingpractice银行营运守则coefficient-norm costing定额成本法collateral note附担保品期票collection 收账collection method收付实现制columnar journal多栏式日记账commercial accounting 商业会计commercialinvoice商业发票commissionincome佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊countrycollection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currencyexchange货币兑换current value现值customersaccount应收账款cyclicalvariation循环变动daily accounting日常核算daily statement 日报表daily trading limit每日价格上下限data base数据库data classification数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date ofacceptance承兑日期date ofcancellation注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenturecoupon债券利息票debentureinterest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan 可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance ofdebt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferredposting延期过账deferredrevenue递延收入deferredtaxation递延税项deficit赤字delayed payment延期付款delinquentaccount逾期未收账款delivered dutypaid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletableasset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-taking company接受存款公司deprecation expense折旧费用depreciatedcost折余成本depreciationperiod折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cashbalance每日现金余额differentialcost差量成本differentialduties差别关税differentialfixed cost差量固定成本diminishingasset递耗资产diminishingreturn报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of-pocketcosts直接付现成本;直接支付成本directquotation直接报价direct subsidy直接补贴directory file目录文件disbursement insurance船舶费用保险disbursement voucher付款凭证disclosure of interest权益披露discount on bond 债券折价discountoperation贴现操作discounted cashflow折现现金流量discountedpayback method折现回收期法discretionaryvariable cost酌量变动成本discriminantanalysis差别分析;判别分析法dishonouredcheque拒付支票disposablepersonal income个人可支配收益disposal offixed asset固定资产清理;固定资产变卖distortedincome不真实收益distress price处理价distribution inkind实物分派;实物分配distributor经销商diversificationof risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentarydraft跟单汇票dollar overhang美元过剩domestic loan 国内放款domestic share 内资股dormant asset 闲置资产double entry 复式记账double-check 双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiablearticle应课税商品duty of secrecy保密责任duty paidcertificate完税凭证dynamic ratio动态比率earmarked loan 专用贷款earning power盈利能力;收益能力earnings per share息税前利润earnings reinvested再投资收益earnings test收益测试economicaccounting经济核算economicappraisal经济评估economicdepreciation经济折旧economic value经济价值effective cost实际成本effectiveexchange rate实际汇率effective taxrate实际税率effectivenessaudit效用审计efficientportfolio有效投资组合electronic dataprocessing电子数据处理eligiblecommercialpaper有效商业票据eliminationentry抵销分录employeebenefitspayable应付福利费employeeliabilityinsurance职工伤亡保险employeepension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowmentprofit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterpriseincome tax企业所得税entreport trade转口贸易equal-cost line等成本线equilibriumanalysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equityaccounting权益会计equity capital权益资本equitycontribution投入资本equityfinancing股票融资equityinvestment权益投资equityownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated cost system估计成本制度Eurocheque欧洲支票Euro-commercial paper欧洲商业票据Eurocurrency 欧洲货币evergreencredit常年信用ex drawing不支取利润exception审计异议;例外exceptionalitem例外项目;特殊项目excess charge超额费用excessdepreciation过度贬值excessiveprofit超额利润exchangecommission兑付佣金exchange fundbill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rategap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividenddate除息日executoryconsideration待履行约定exemptagreement例外协议exemptionclause免责条款ex-factory passrate出厂合格率expansion fund 发展基金expected life 预期使用年限expected variance预计误差expended appropriation 已用拨款expense account 费用账户expense payable应付费用expensestandard费用标准exponentialcurve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税extension andfooting小计和合计externalexchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinaryprofit非常利润facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear andtear正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasibleportfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-tradercommission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldworkallowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出finalbeneficiary最终受益人finance charge财务费用financedepartment财务部门finance leaseaccounting融资租赁会计financialaccounting财务会计financialaccounts财务报表financial condition财务状况financial data 财务数据financial disclosure财务状况披露financial institution 金融机构financialinvestment金融投资financialmanagement财务管理financialprogramme财务计划financialsettlement财务结算financialstatement财务报表financing cost理财成本financingstructure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed chargeratio固定费用率fixedintangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interestrate统一利率flexible budget 弹性预算flexible price 弹性价格floating exchange rate 浮动汇率floating loan 浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecastvariance预测差异forecastedbalance sheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreigncurrencydeposit外币存款foreigncurrencytranslation外币折算foreignexchangeallocation外汇分配制度foreignexchangedealings外汇交易foreignexchange market外汇市场foreignexchangequotation外汇牌价foreignexchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign trade financing外贸资金融通forex option外汇期权formal contract 正式合同forward bargain 远期交易forwarddelivery 远期交货forwardentitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易foul bill oflading不完全定单franchise tax专营税fraudulentdisbursement伪造支出fraudulenttrading欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-marketeconomy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid sharecapital已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement 资金表future delivery 期货;远期交货future value终值gage担保品;抵押品gain and loss 损益;盈亏gain on exchange 外汇盈余gardening expense绿化费用garnishee order 第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理generaleconomic risk一般经济风险generalexpenses总务费用general journal普通日记账generalliability普通债务generalmanagementtrust一般信托general offer全面收购建议generalpreferentialduty普遍优惠关税generalpurchasingpower一般购买力generalisedaudit software通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods andchattels一般动产goods in bond保税货物goods in transit insurance货运保险goods received note商品收讫单goodwill商誉governmentaudit 政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额grossexpenditure支出总额gross exportvalue出口总值grossinvestment投资总额grossliabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股。
常见英文词汇-财务
常见英文词汇-财务acceptance 承兌Account 帐,帐户accountant 會計員Accounting equation 会计等式Accounting system 会计系统,会计制度accounting 會計accounts payable 應付賬款accounts receivable 應收賬款accumulated profits 累積利益adjusting entry 調整記錄adjustment 調整administration expense 管理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分配數allowance 津貼amalgamation 合併American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分配成本applied expense 已分配費用applied manufacturing expense 己分配製造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程Articulation 勾稽关系assessment 課稅Assets 资产attorney fee 律師費Audit 审计auditor 審計員average cost 平均成本average 平均數bad debt 壞賬Balance sheet 资产负债表balance 餘額bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借款bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill of exchange 匯票bill of lading 提單bill 票據bills discounted 貼現票據bills payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記Bookkeepking 簿记branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算Business entity 企业个体by-product sales 副產品銷售by-product 副產品capital 股本capital income 資本收益capital outlay 資本支出capital stock certificate 股票Capital stock 股本carried down 移後carried forward 移下頁cash account 現金賬戶Cash flow prospects 现金流量预测cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金支付cash purchase 現購cash sale 現沽cash 現金cashier 出納員cashiers check 本票Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书certificate of deposit 存款單折certificate of indebtedness 借據Certificate Public Accountant注册会计师certified check 保付支票certified public accountant 會計師charge for remittances 匯水手續費charges 費用charter 營業執照chartered accountant 會計師chattles 動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 佣金commodity 商品common stock 普通股company 公司compensation 賠償compound interest 複利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合併資產負債表consolidated profit and loss account 合併損益表consolidation 合併construction cost 營建成本construction revenue 營建收入contract 合同control account 統制賬戶copyright 版權Corporation 公司cost 成本Cost accounting 成本会计External users 外部使用者cost of labour 勞工成本cost of manufacture 製造成本cost of production 生產成本cost of sales 銷貨成本cost price 成本價格Cost principle 成本原则credit note 收款通知單credit 貸方Creditor 债权人creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益debit 借方debt 債務debtor 債務人deed 契據deferred assets 遞延資產deferred liabilities 遞延負債Deflation 通货紧缩delivery expense 送貨費delivery order 出貨單delivery 交貨demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit slip 存款單deposit 存款depreciation 折舊direct cost 直接成本direct labour 直接人工director 董事Disclosure 批露discount on purchase 進貨折扣discount on sale 銷貨折扣discount 折扣dishonoured check 退票dissolution 解散dividend payable 應付股利dividend 股利documentary bill 押匯匯票documents 單據double entry bookkeeping 複式簿記draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業務收益endorser 背書人enterprise 企業entertainment 交際費equipment 設備estate 財產estimated cost 估計成本estimates 概算exchange loss 兌換損失exchange 兌換expenditure 經費Expenses 费用extension 延期face value 票面價值factor 代理商fair value 公平價值Financial Accounting Standards Board 财务会计准则委员会Financial accounting 财务会计Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表financial year 財政年度finished goods 製成品finished parts 製成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 定期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 傢俬及器具gain 利益general expense 總務費用general ledger 總分類賬Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Going-concern assumption 持续经营假设goods in transit 在運貨物goods 貨物goodwill 商譽Government Accounting Office 政府会计办公室government bonds 政府債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income from joint venture 合營收益income from sale of assets 出售資產收入Income statement 损益表income tax 所得稅indirect cost 間接成本indirect expense 間接費用indirect labour 間接人工indorsement 背書Inflation 通货膨涨installment 分期付款Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会insurance 保險intangible asset 無形資產Integrity 整合性inter office account 內部往來interest rate 利率interest received 利息收入interest 利息Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者intrinsic value 內在價值inventory 存貨Investing activities 投资活动investment income 投資收益investment 投資invoice 發票item 項目job cost 工程成本job 工作joint venture 短期合伙journal 日記賬labour cost 人工成本labour 人工land 土地lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀Liabilities 负债liability 負債limited company 有限公司limited liability 有限負債limited partnership 有限合夥liquidation 清盤loan 借款long term liability 長期負債loss on exchange 兌換損失loss 損失machinery equipment 機器設備Management accounting 管理会计manufacturing cost 製造成本manufacturing expense 製造費用market price 市價material requisition 領料單materials 原村料medical fee 醫藥費merchandise 商品miscellaneous expense 雜項費用mortgage 抵押mortgagee 承押人mortgagor 抵押人movable property 動產Negative cash flow 负现金流量net amount 淨額net asset 資產淨額net income 淨收入net loss 淨虧損net profit 純利net value 淨值notes 票據notes payable 應付票據notes receivable 應收票據opening stock 期初存貨Operating activities 经营活动operating expense 營業費用operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量quotation 報價rate 比率raw material 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 租金repair 修理費reserve 準備residual value 剩餘價值retailer 零售商Retained earning 留存利润Return of investment 投资回报,投资报酬returns 退貨Revenue 收入salary 薪金sale discount 銷貨折扣sale return 銷貨退回sales 銷貨salvage 殘值sample fee 樣品scrap value 殘餘價值scrap 廢料Securities and Exchange Commission 证券交易委员会securities 證券security 抵押品selling commission 銷貨佣金selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借款Sole proprietorship 独资,独资企业Solvency 清偿能力spare parts 配件Stable-dollar assumption 稳定货币假设standard cost 標準成本Statement of cash flow 现金流量表Statement of financial position 财务状况表stock sheet 存貨表stock 存貨Stockholders' equity 股东权益Stockholders 股东stocktake 盤點subsidies 補助金sundry expense 雜項費用supporting document 附表surplus 盈餘suspense account 暫記賬戶Tax accounting 税务会计tax 稅捐taxable profit 可徵稅利潤temporary payment 暫付款temporary receipt 暫收款time deposit 定期存款total cost 總成本total 合計trade creditor 進貨客戶trade debtor 銷貨客戶trademark 商標transaction 交易transfer voucher 轉賬傳票transfer 轉賬transportation 運輸費travelling 差旅費trial balance 試算表trust 信託turnover 營業額unappropriated surplus 未分配盈餘unit cost 單位成本unlimited company 無限公司unlimited liability 無限責任unpaid dividend 未付股利valuation 估價value 價值vendor 賣主voucher 傳票wage allocation sheet 工資分配表wage rate 工資率wage 工資warehouse receipt 倉庫收據wear and tear 秏損welfare expense 褔利費Window dressing 门面粉饰work order 工作通知單year end 年結。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
English Terms 中文翻译 详情解释/例子
Accelerated Depreciation 加快折旧 任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则 Accident and Health Benefits 意外与健康福利 为员工提供有关疾病、意外受伤或意外死亡的福利。这些福利包括支付
医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款 客户应付的金额。拥有应收账款指公司已经出售产品或服务但仍未收取
款项 Accretive Acquisition 具增值作用的收购项目 能提高进行收购公司每股盈利的收购项目
Acid Test 酸性测试比率 一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法： (现金 + 应收账款 +短期投资) ‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾ 流动负债
Act of God Bond 天灾债券 保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来 Active Bond Crowd 活跃债券投资者 在纽约股票交易所内买卖活跃的定息证券
Active Income 活动收入 来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入 Active Investing 积极投资 包含持续买卖行为的投资策略。主动投资者买入投资，并密切注意其走势，以期把握盈利机会 Active Management 积极管理 寻求投资回报高于既定基准的投资策略 Activity Based Budgeting 以活动为基础的预算案 一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源 Activity Based Management 以活动为基础的管理 利用以活动为基础的成本计算制度改善一家公司的运营
Activity Ratio 活动比率 一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率 Actual Return 实际回报 一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息 Actuary 精算 保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命 Acquisition 收购 一家公司收购另一家公司的多数股权 Acquisition Premium 收购溢价 收购一家公司的实际成本与该公司收购前估值之间的差额 Affiliated Companies 联营公司 一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联 Affiliated Person 关联人士 能影响一家企业活动的人士，包括董事、行政人员及股东等 After Hours Trading 收盘后交易 主要大型交易所正常交易时间以外进行的买卖交易 After Tax Operating Income - ATOI 税后营运收入 一家公司除税后的总营运收入。计算方法为将总营运收入减税项
After Tax Profit Margin 税后利润率 一种财务比率，计算方法为税后净利润除以净销售额 After The Bell 收盘铃后 股票市场收盘后 Agent 代理人 1. 为客户进行证券买卖的人士或机构 2. 持有销售保险许可证的人士 3. 代表证券经纪行或发行人向公众出售或尝试出售证券的证券销售人员 Agency Bonds 机构债券 由政府机构发行的债券 Agency Cross 交叉代理人 一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬("Dual Agency"。 Agency Problem 代理问题 债券人、股东及管理人员因目标不同而产生的利益冲突 Agency Securities 机构证券 由美国政府支持的企业发行的低风险债务 Aggregate Exercise Price 总行使价格 出售或买入期权的行使价格乘以合约金额 Aggressive Accounting 激进会计法 不当地编制损益表以取悦投资者及提高股价 Aggressive Investment Strategy 进取投资策略 投资组合经理尝试争取最高的回报。进取的投资者把较高比重的资产投
入股票，比重较其他风险较低的债务证券要高 Alan Greenspan 格林斯潘 格林斯潘博士是美国联邦储备局监理会的主席。他将于2004年6月20日完成第四个四年任期。格林斯潘博士也联邦储备局主要货币政策制定组织联邦公开市场委员会的主席 Allotment 配股 首次公开上市中向各承销机构分配，容许其出售的股份。其余股份会分给其他取得上市股份出售权的证券公司 Allowance For Doubtful Accounts 呆账准备金 公司对可能不能收到的应收账款的预测，这项数据将纪录在公司的资产
负债表上 American Depository Receipt (ADR) 美国存托凭证 一份美国存托凭证代表美国以外国家一家企业的若干股份。美国存托凭
证在美国市场进行买卖，交易程序与普通美国股票相同。美国存托凭证由美国银行发行，每份包含美国以外国家一家企业交由国外托管人托管的若干股份。该企业必须向代为发行的银行提供财务资料。美国存托凭证不能消除相关企业股票的货币及经济风险。 美国存托凭证可在纽约股票交易所、美国股票交易所或纳斯达克交易所挂牌上市 American Depository Share (ADS) 美国存托股份 根据存托协议发行的股份，代表发行企业在本土上市的股票
American Option 美式期权 可在有效期间随时行使的期权 American Stock Exchange 美国股票交易所 美国第三大股票交易所，位于纽约，处理美国交易证券总额的10%
Amortization 摊销 在一段期间分期偿还债务 在一个特定时期资本开支的减少。与类似相似，是一种衡量长期资产，例如设备或建筑物在特定期间价值的消耗 Analyst 分析员 具备评估投资专长的金融专业人员，一般受聘于证券行、投资顾问机构或共同基金。分析员对不同的证券作出买入、卖出或持有的建议。为了提供全面的研究分析，分析员一般会专注于不同的行业或经济板块 Angel Investor 天使投资者 向小型初始企业或创业者提供创业资金的财务投资者 Annualize 年度化 1. 将不足一年的回报率转为全年回报率 2. 将不足一年的税务期转为每年一度 Annual General Meeting 年度股东大会 必须每年举行一次的股东会议，指在向股东通报公司的决策与工作 (AGM) Annual Report 年报 一家公司每年一度的财务营运报告。年报的内容包括资产负债表、损益表、审计师报告以及公司业务的概要 Annuity 年金 在特定期间定期定额支付的款项 Annuity Due 即付年金 需要即时支付， 而不是在期末支付的年金 Anti-dilution Provision 反摊薄条款 期权或可转换证券的一项条款，用以保障投资者，不会由于未来公司以较低价格（低于有关投资者支付的价格）发行股份而被摊薄 Anti-takeover Measure 反收购措施 企业管理人员长期或不时采取，防止或延迟被恶意收购的措施 Anti-takeover Statute 反收购法规 旨在防止或延迟恶意收购的一套美国法规。每一州的法规细则有所不同，一般只适用于在州内注册成立的公司 Anti-trust 反垄断法 美国的反垄断法适用于所有行业及所有层面的业务，包括制造、交通、分销及促销。法律禁止多种对交易造成妨碍或限制的行为。非法行为包括联合控制价格、可能减弱个别市场竞争动力的企业合并、意图实现或维持垄断势力的掠夺性行为 Any and All Bid 所有出价 投标买入在特定价格出售的所有股份 APICS Business Outlook Index APICS（美国生产及库存控制协议）商业前景指数 美国全国性制造业指数，每月对多家制造业企业进行调查。若指数高于
50，表示行业正在扩展，若低于50，则表示行业正在萎缩
Appraisal 价值评估 对一项物业或业务价值的意见 Appreciation 升值 资产价值上升 Arbitrage 套汇 同时买入及卖出证券，意图从差价中获利，在一般于不同的交易所或市场进行买卖 Arbitrage Bond 套汇债券 市政府在市政府现有高评级证券买回日期前发行的低评级债务证券 Arbitrage Pricing Theory (APT) 套汇定价理论 是资本资产定价模式以外的另一个选择，主要分别在于其假设及对资产
相关风险因素的诠释 Arbitrage Trading Program (ATP) 套汇交易理论 同时买入股票指数期货及相关股份的交易计划，旨在从差价中获利（市
场套汇） Arbitration 仲裁 对争议的非正式听证，其间一组由公正委员会选出的人士（一般为三名）对争议作出裁判。在做出判决会，不设进一步上诉的机制 Arms Length Transaction 公平交易 一项产品的买方与卖方独立进行交易，互相之间并无任何关系 Asian Option 亚洲式期权 回报根据相关证券在特定期间的平均价格而定的期权 Ask (Price) 买方叫价 卖方愿意接受的证券价格，也称为要约价格 Assessed Value 评估后价值 一项房地产在税务上的预测价值 Assessor 估价人 决定一项房地产在税务上价值的地方政府官员 Asset 资产 个人或一家企业拥有、具有经济价值的任何物品。资产也是资产负债表上的一个重要项目，显示公司拥有的价值 企业买入资产以提高公司的价值或促进业务 Asset-Backed Security 资产抵押证券 由资产相关票据或应收账款，而不是房地产为担保的证券 Asset Allocation 资产分配 将一个投资组合分为不同资产种类的过程，主要资产种类包括债券、股票或现金。资产分配的目的在于通过分散投资减低风险 Asset Allocation Fund 资产分配基金 一种将投资资产分为债券、股票及其他证券的共同基金，目的在于回报最大化及风险最小化 Asset Coverage Ratio 资产偿付比率 评估一家企业在扣除所有负债后以资产偿付债务的能力，计算方法为： （总资产账面值-无形资产 - （流动负债-短期债务））