会计英语单词英中对照(二十)_英语题库
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非正常本钱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例外工程,特殊工程,非正常工程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经常工程,线上工程[损益表]above-the-lineexpenditure经常工程支出,线上工程支出[损益表]above-the-line receipt经常预算收入,线上工程收入[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固定本钱,绝对固定本钱absolute fixed pegsystem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已吸收本钱,已分摊本钱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absorption account分摊账户,计价账户absorption costing分摊本钱法,吸收本钱法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 debtmaturity提前还债期限accelerating premium累进奖金acceptability test可承受性测试acceptable audit risk可承受审计风险acceptable qualitylevel可承受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention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acceptance 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 maturityrecord承兑汇票到期记录acceptance ofengagement承受委托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 ofexchange外汇承兑率acceptor承兑人[银行],承受人[契约]access存取access capability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accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和安康保障方案accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident 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accommodationparties通融票据关系人accommodationpurchase优惠采购accommodation risk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account analysis账户分析account analysisapproach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 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 balancesheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account 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 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accountabilityapproach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,会计效劳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'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility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accountingalternatives备选会计方法accounting approach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计根底accounting based onshift分班核算accounting based ontask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 会计本钱,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accountingdepartment会计部,会计处,会计科accounting disclosure会计披露,会计提醒accounting displayboard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accounting 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会计过失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 incometax所得税会计accounting forinventory存货会计accounting for jointventure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accounting manual会计手册,会计工作守那么accountingmeasurement会计计量accountingmechanism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accountingorganisation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 policychange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会计原那么,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accountingprogramme记账程序accounting rate ofreturn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 referencedate会计参照日accounting referenceperiod会计参照期间accounting reform 会计改革accounting regulation 会计法规,会计标准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accounting rule会计规那么accounting service会计效劳accounting software会计软件accounting softwarepackage会计软件包accounting staff会计工作人员accounting statement会计报表accountingsupervision会计监视accounting system会计制度,会计系统accounting technique会计技术accounting tems会计术语accountingterminology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 payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivableledger应收账款总账,应收账款分类账accounts receivableperiod应收账款期accounts receivableturnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证承受人,信用证受益人accrediting 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应计工程accrued asset应计资产accrued basic wage应计根本工资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 interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计工程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应计养老金本钱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accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计本钱,累积本钱accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulateddepreciation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-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 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 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 recoveredaccount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bid 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 orimport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借款方案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business contract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 adjustmentaccount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cash 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 insuranceproceeds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 ofindebtedness国库券;借据cessation ofbusiness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核对工程清单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 letter of 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classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守那么coefficient-normcosting定额本钱法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commercialaccounting商业会计commercial invoice 商业发票commission income 佣金收入committed cost约束本钱commodity fund turnover商品资金周转率common cost allocation共同本钱分摊country collection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currency exchange货币兑换current value现值customers account 应收账款cyclical variation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 of acceptance承兑日期date of cancellation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debenture coupon债券利息票debenture interest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 assets ratio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违约本钱default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid 完税后交货delivery by instalment 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departmental accounting部门核算departmental costing 部门本钱计算departmental expense部门费用depletable asset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-takingcompany承受存款公司deprecation expense折旧费用depreciated cost折余本钱depreciation period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determinable income固定收益development expense开发费用dialy cash balance每日现金余额differential cost差量本钱differential duties差异关税differential fixed cost差量固定本钱diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料direct out-of-pocketcosts直接付现本钱;直接支付本钱direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance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discount operation贴现操作discounted cash flow折现现金流量discounted paybackmethod折现回收期法discretionary variable cost酌量变动本钱discriminant analysis 差异分析;判别分析法dishonoured cheque 拒付支票disposable personal income个人可支配收益disposal of fixed asset 固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind实物分派;实物分配distributor经销商diversification of 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documentary draft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's credit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dutiable article应课税商品duty of secrecy保密责任duty paid certificate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economic accounting 经济核算economic appraisal经济评估economic depreciation 经济折旧economic value经济价值effective cost实际本钱effective exchangerate实际汇率effective tax rate实际税率effectiveness audit效用审计efficient portfolio有效投资组合electronic dataprocessing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employee retirementfund职工退休基金employee share option职工认股权employee's insurancefund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceable contract强制执行合同;强行执行合约enlarged share capital已扩股本enterprise income tax企业所得税entreport trade转口贸易equal-cost line等本钱线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value per share 每股权益error bound误差界限error of computation 计算错误error-free operation 无错操作estate agent地产经纪人estate duty遗产税estimated assessment 估计评税estimated cost system估计本钱制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外工程;特殊工程excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchange commission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchange restriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund开展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter of credit出口信用证export quota出口配额export tariff出口关税extension and footing小计和合计external exchange 对外交易external loan外债extra dividend额外股利extraneous earnings 额外收益extraordinary profit 非常利润facility资金融通;信用安排factoring commission 让售佣金factory cost制造本钱fair presentation公正表述fair wear and tear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feasible portfolio 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fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts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financial investment金融投资financial management财务管理financial programme财务方案financial settlement财务结算financial statement财务报表financing cost理财本钱financing structure融资构造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 charge ratio 固定费用率fixed intangible asset 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 interest rate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本钱流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agent account国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign source income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forward delivery远期交货forward entitlement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 of lading 不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 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-market economy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完全本钱fully paid share capital已缴足股本functional cost职能本钱functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law根本定律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general economic risk一般经济风险general expenses总务费用general journal普通日记账general liability普通债务general managementtrust一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购置力generalised auditsoftware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 faith certificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods received note商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债government securities政府债券grace period宽限期grant补助金green back美钞gross amount method总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure 支出总额gross export value 出口总值gross investment 投资总额gross liabilities总负债gross margin毛利;边际奉献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guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteed mortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会haircut扣减;扣减率half-adjust四舍五入Hang Seng Index恒生指数hard arbitrage转手套利hard goods耐用消费品hard market市场坚硬harmonisation system 协调关税制度head of expenditure 开支类别hedge套期;对冲交易;套头交易hedge accounting套期保值会计hedge fund对冲基金hidden asset隐匿资产high exchange高汇价high profit item高利工程higher in quotation行市看涨highest bid最高投标价highlight概述highs and lows高价和低价hike in price涨价hire purchaseagreement租购协议historial rate历史汇率holder in due course正当持票人holding company控股公司;母公司holding gain持有利得holiday premium pay假日奖金home office总店;本店honorarium酬金horizontal audit同业查帐horizontalcompetition同业竞争hour cost小时本钱hour-rate wage计时工资housing grants-in-aid住房补贴housing reserve住房公积金human assetaccounting人力资产会计hurdle rate利率下限hurdle rate of return最低报酬率hybrid accountingmethod混合会计法hybrid cost混合本钱hybrid securities混合证券hypothecate抵押hypothecated asset抵押资产hypothecated stock用作抵押品的股票hypothecation。
会计专业专业术语中英文对照
会计专业专业术语中英文对照二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System帐户Ledger 会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal 总分类帐Ge neral Ledger明细分类帐Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐Cash recei pt journal现金付款日记帐Cash disburseme nts journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet 调整分录Adjusting entries结帐Closing entries四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B sh ipping p oi nt目的地抵岸价格 F.O.B dest in ation寄销Con sig nment寄销人Con sig nor承销人Con sig nee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowa nee and disco unts 存货盈余或短缺Inventory overages and shortages 分批认定法加权平均法Weighted average先进先出法First-i n, first-out or FIFO后进先出法Lost- in, first-out or LIFO移动平均法Moving averageSp ecific ide ntificati on成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment 长期股票投资Inv estme nt on stocks长期债券投资Inv estme nt on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaratio n date股权登记日Date of record除息日Ex-divide nd date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Con tract in terest rate, stated rate市场利率Market interest ratio, Effective rate普通股Com mon Stock优先股Preferred Stock现金股利Cash divide nds股票股利Stock divide nds清算股利Liquidat ing divide nds到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-i nterest method of amortizati on 六、固定资产固定资产Pla nt assets or Fixed assets原值Original value预计使用年限Exp ected useful life预计残值Estimated residual value折旧费用Dep reciatio n expense累计折旧Accumulated dep reciati on帐面价值Carry ing value应提折旧成本Dep reciati on cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescenee直线法Straight-line method (SL)工作量法Units-of-production method (UOP)力口速折旧法Accelerated depreciation method双倍余额递减法Double-decli ning bala nee method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-bala nce-sheet financing最低租赁付款额Minimum lease p ayme nts七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Fra nchises商誉 Goodwill开办费 Organization cost租赁权Leasehold 摊销 Amortization十、业主权益 权益Equity股本 Capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Com mon stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Non cumulative p referred stock业主权益 Own er's equity 股东权益 Stockholder's equity投入资本 Con tributed cap ital 缴入资本 P aid-i n cap ital 资本公积 Cap ital surplus留存收益 Reta ined ear nings核定股本 Authorized cap ital stock实收资本 Issued cap ital stock完全参加优先股Fully P artic ip at ing p referred stock咅B分参加优先股P artially p artic ip at ing p referred stock非部分参加优先股Nonp artially p artic ip ati ng p referred stock 现金发行Issuanee for cash非现金发行Issua nee for non cash con sideratio n股票的合并发行Lump-sum sales of stock发行成本Issuanee cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股禾Divide nd股利政策Divide nd p olicy宣布日Date of declaration股权登记日Date of record除息日Ex-divide nd date股利支付日Date of p ayme nt现金股利Cash divide nd股票股利Stock divide nd拨款appropriation二、财务状况变动表财务状况变动表中的现金基础SCF P.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCF P. Worki ng Cap ital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct excha nges正常营业活动Normal op erati ng activities财务活动Financing activities投资活动Investing activities五、物价变动中的会计计量物价变动之会计Price-level cha nges acco un ti ng般物价水平会计Ge neral price-level accou nting货币购买力会计Purchas ing-po wer acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本Historical cost现行价值会计Current value acco unting现行成本Current cost重置成本Rep laceme ntcost物价指数Price-level index国民生产总值物价指数Gross natio nal p roduct imp licit price deflator (or GNP deflator)消费物价指数Co nsumer price in dex (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchas ing-po wer gains or losses资产持有损益Holdi ng gains or losses未实现的资产持有损益Un realized holdi ng gains or losses11 /9。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
AccountingTerms常用会计词汇中英对照
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。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。
(完整版)会计常用词汇中英文对照表
会计常用词汇中英文对照表一、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 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 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 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 incomeaccountant 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 specifictime 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 flows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 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 maintaining and building cities payable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 in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 and welfare 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三、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四、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 revenu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 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) 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 adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰部门和人员的称谓1，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 Planner2，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。
会计相关名词中英文对照
会计原则和假设：accounting principle 会计原则accrual- basis accounting 权责发生制原则accounting postulate 会计假设accounting entity 会计主体cash basis of accounting 收付实现制comparability principle 可比性原则the prudence principle 谨慎性原则consistency principle 一贯性原则historical cost 历史成本historical cost principle 历史成本原则:objectivity (reliability) principle 客观性原则matching principle 配比原则materiality principle 重要性原则going-concern basis 持续经营假设relevance principle 相关性原则the understandability principle 明晰性原则stable-monetary concept 货币计量会计科目：account 账户、科目资产负债表科目：account payable 应付账款accounts receivable / receivables 应收账款accumulated depreciation 累计折旧amortization expense /expense not allocated 待摊费用assets 资产capital 资本capital share 股本cash 现金current investment 短期投资deferred assets 递延资产deferred liabilities 递延负债fixed assets 固定资产floating assets / current assets 流动资产current liability 流动负债goodwill 商誉intangible assets 无形资产liabilities 负债liability dividend / dividend payable 应付股利long-term investment 长期投资long-term liabilities 长期负债net assets 净资产notes payable 应付票据notes receivable/ receivables 应收票据owner’s equity 所有者权益prepayments / payment in advance 预付款项product cost / output cost 生产成本product / finished goods 产成品purchase 购货raw materials 原材料reserve for bad debts / bad debts expense /provisi 坏帐准备retained earnings 留存收益stock on hand / inventory 存货tangible assets 有形资产taxes payable 应交税金unearned revenue 预收款项undistributed profits / undivided profits 未分配利润value added tax 增值税wages payable / salaries payable 应付工资work in process / goods in process 在产品损益表科目：depreciation expense 折旧费用exchange gain 汇兑收益exchange loss 汇兑损失expenses/charges 费用factory overhead /manufacturing expense 制造费用financial expense 财务费用income tax 所得税management expense 管理费用net income 净收益net profit 净利润non-operating gain 营业外收入non-operating loss 营业外支出operating expense 营业费用operating revenue 营业收入period expense 期间费用profit after tax 税后利润profit before tax 税前利润revenues 收入sales allowances 销货折让sales discount 销货折扣revenue expenditure 收益性支出sales return 销售退回sales revenue 销售收入selling expense 销售费用traveling expense 差旅费unrelated business income 营业外收益其他术语：accounting entries 会计分录accounting equation / accounting identity 会计恒等式accounting report /accounting statement 会计报表accounting standard 会计准则accounting time period concept 会计分期balance 余额balance sheet 资产负债表begainning balance/ opening balance 期初余额capital expenditure 资本性支出certified practicing accountant 注册会计师compound journal entry 复合分录contingent assets 或有资产contingent liabilities 或有负债cost accounting 成本会计credit balance 贷方余额credit side 贷方debit balance 借方余额debit side 借方depreciation rate 折旧率double-entry book-keeping 复式簿记ending balance 期末余额estimateld scrap value 估计残值financial accounting 财务会计fiscal year/ accounting periods 会计年度general ledger 总分类账income statement /profit and loss statement 利润表损益表management accounting 管理会计obligee/ creditor 债权人Obligor/ invester 债务人perpetual inventory system 永续盘存制physical inventory system 实地盘存制posting document 记账凭证quarterly statement 季报residual(salvage)value 折余价值(残值)sales invoice 销货发票sales on account 赊销source document 原始凭证starting-load cost / organization costs 开办费statement of cash flow/ cash flow statement 现金流量表subsidiary accounts 明细账户subsidiary ledger 明细分类账surplus reserve 盈余公积T-account/ transfer T字形账户trial balance 试算平衡useful life 使用年限voucher 付款凭证四大会计师事务所：Deloitte Touche Tohmatsu 德勤Ernst & Young 安永KPMG 毕马威Price Water House Coopers 普华永道。
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abnormaldepreciation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 ofreturn非正常投资回报率abnormal 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—lineexpenditure经常项目支出，线上项目支出[损益表]above-the-linereceipt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absoluteacceptance无条件承兑absoluteassignment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absoluteendorsement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 pegsystem绝对联系汇率制absoluteinheritance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absolutesubscription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absorbedoverheads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 debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel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 byintervention参与承兑,参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance 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acceptance 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acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable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 ofexchange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 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accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan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accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser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account analysis账户分析account analysisapproach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 formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account 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2account 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 incharge会计主管，主办会计accountant'scertificate会计师证明书accountant’s fee会计师费accountant’shandbook会计师手册accountant’s report会计师报告accountant’sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon 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accounting centre核算中心accountingchanges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accountingconsultancy会计咨询accounting control会计控制，会计管理accountingconvention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accountingdepartment会计部,会计处，会计科accountingdisclosure会计披露，会计揭示accounting displayboard核算牌，核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体，会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德，会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进，会计演变accountingexpertise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 forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting 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accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册，会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任，会计主管accountingorganisation会计组织accounting period会计期间，会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例，会计师事务所accountingprinciples会计原则，会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn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accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system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accounting theory会计理论accountingthoughts会计思想accountingtreatment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accountingvaluation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 payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4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accrediting 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accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable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 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accumulated cost累计成本,累积成本accumulated deficit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accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B 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backwardintegration反向兼并backwardsupervision反向监控backward tracing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 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 debtsrecovered 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 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 orimport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—chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库；保税物料bonus share红股book debt6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business contract营业合同buying rate买进汇率；买入价7cable 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 adequacyratio资本充足率capital adjustmentaccount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 insurancerate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cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate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 theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem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 ofbusiness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 forconfirmation通函确认circular letter ofcredit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classificationofaccounts帐户分类；会计科目分类claused bill附条款票据clearing balance票据交换差额；结算差额close end固定金额closing结账；结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting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commercialaccounting商业会计commercial invoice商业发票commission income8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country collection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currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily 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 of acceptance 承兑日期date of cancellation 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debenture coupon 债券利息票debenture interest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 of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid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depletable asset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-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period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 cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return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direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理；固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of 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documentary draft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dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked 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economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension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endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal—cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新；设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership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 costsystem估计成本制度Eurocheque欧洲支票Euro—commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目；特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate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expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff12出口关税extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility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 and tear 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feasible portfolio 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-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录；文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts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financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure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 charge ratio固定费用率fixed intangibleasset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 interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate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forecast variance预测差异forecasted balancesheet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foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 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-market economy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 share capital 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15gage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general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware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 and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit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gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities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guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会；同业公会16。
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。
会计中英文对照
财会常见名词英汉对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern）Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full—disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries(3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F。
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会计英语单词英中对照（二十）_英语题库
wagebill工资单
watchbill值班表
billofadventure【商】自冒风险运单
billofclearance出港报表
billofdebt期票
billofdishonon拒付支票
billofentry入港报表,报税通知书
billofexchange汇票
billofhealth(船只的)检疫证书
billoflading(Ｂ/Ｌ)提(货)单
billofparcels发票
billofsale卖据,【律】抵压证卷
billofsight(海关)临时起岸报单
accommodationnote(s)通融票据
accountnote帐单
advancenote预付票据
advicenote通知(书,单)
airconsignmentnote(ACN)空运托运单
air-railconsignmentnote航空和铁路联运托运单
airwaydeliverynote空运提货单
allotmentnote分付请求书
andnote票据
arrivalnote到达通知单
berthnote订舱单
berthingnote停泊提示
blanknote空白汇票
boatnote渡货单[登记簿]bondnote(s)关栈证明书
bookingnote订舱单
boughtnote买货单,代买货物报告书
broker'scovernote保险经纪人出具的暂保单
broker'snote经纪人的进出交易单据
carrier'snote取货单
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cashremittancenote解款单
cashingnote兑现centrenote(s)行间注解circularnote(s)(C/N)旅行支票
cognovitnote被告具结书
collateralnote附带期票
collectingnote收款本票
complaintnote催询通知,催缺单,意见书
confirmationnote承诺回条
consignmentnote发货通知书
contractnote买卖契约[合同]
coveringnote保险证明
currencynote流通券
damagenote破损通知单
dandynote(海关出口货物)提货单
debitnote借方通知,收款票,借项清单
deliverynote提货单
demandnote即期票据