財(cái)務(wù)管理術(shù)語

1、財(cái)務(wù)管理術(shù)語:Q,P,V,S,VC,M,F,I,D優(yōu),T,EBIT,EPS,DOL,DFL,DTL,有的沒有寫則就是沒有查到：i：interest 大寫的I和小寫的i都是:interest，但是大寫I是指利息，小寫i是利率。P：present 現(xiàn)值 n：number 在我們教材中表示期數(shù)F：future 終值 A：annuity 年金 r：rate 利率 R：return 收益RF：risk-free 無風(fēng)險(xiǎn)收益 RR：risk -return 風(fēng)險(xiǎn)收益 V：Value 價(jià)值P: price 價(jià)格 Q：quantity數(shù)量 P是probability 概率E: expect 期望值 CD: c

2、ash discount 現(xiàn)金折扣 D: dividend 股利、股息DOL: Degree of Operating Leverage 經(jīng)營(yíng)杠桿 DFL: Degree of Financial Leverage 財(cái)務(wù)杠桿DCL: Degree of Combined Leverage 復(fù)合杠桿EBIT：earnings before interest and tax 息稅前利潤(rùn)ROI: return on investment 投資收益率 NPV: net present value 凈現(xiàn)值NPVR: net present value rate 凈現(xiàn)值率 Cov: covariance

3、協(xié)方差NCF: net cash flow 凈現(xiàn)金流量 IRR: internal rate of return 內(nèi)部收益率Q: quantity 總量 M: marginal contribution 邊際貢獻(xiàn)財(cái)務(wù)指標(biāo)英文對(duì)照 AAA 美國(guó)會(huì)計(jì)學(xué)會(huì) Abacus 算盤雜志 abacus 算盤 Abandonment 廢棄,報(bào)廢;委付 abandonment value 廢棄價(jià)值 abatement 減免沖銷 ability to service debt 償債能力 abnormal cost 異常成本 abnormal spoilage 異常損耗 above par 超過票面價(jià)值 above

4、 the line 線上項(xiàng)目 absolute amount 絕對(duì)數(shù),絕對(duì)金額 absolute endorsement 絕對(duì)背書 absolute insolvency 絕對(duì)無力償付 absolute priority 絕對(duì)優(yōu)先求償權(quán) absolute value 絕對(duì)值 absorb 攤配,轉(zhuǎn)并 absorption account 攤配賬戶,轉(zhuǎn)并賬戶 absorption costing 攤配成本計(jì)算法 abstract 摘要表 abuse 濫用職權(quán) abuse of tax shelter 濫用避稅項(xiàng)目 ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì) accelerated cost recovery

5、system 加速成本收回制度 accelerated depreciation method 加速折舊法,快速折舊法 acceleration clause 加速償付條款,提前償付條款 acceptance 承兌已承兌票據(jù)驗(yàn)收 acceptance bill 承兌票據(jù) acceptance register 承兌票據(jù)登記簿 acceptance sampling 驗(yàn)收抽樣 access time 存取時(shí)間 accommodation 融通 accommodation bill 融通票據(jù) accommodation endorsement 融通背書 account 賬戶,會(huì)計(jì)科目賬簿,報(bào)表賬目

6、,賬項(xiàng)記賬 accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任 accountability unit 責(zé)任單位 Accountancy 會(huì)計(jì)雜志 accountancy 會(huì)計(jì) accountant 會(huì)計(jì)員,會(huì)計(jì)師 accountant general 會(huì)計(jì)主任,總會(huì)計(jì) accounting in charge 主管會(huì)計(jì)師 accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任 accountant,s report 會(huì)計(jì)師報(bào)告 accountant,s responsibility 會(huì)計(jì)師職責(zé) account form 賬戶式,賬式 accounting 會(huì)計(jì)會(huì)計(jì)學(xué) acc

7、ounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè) accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法 accounting changes 會(huì)計(jì)變更 accounting concept 會(huì)計(jì)概念 accounting control 會(huì)計(jì)控制 accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例 accounting corporation 會(huì)計(jì)公司 accounting cycle 會(huì)計(jì)循環(huán) accounting data 會(huì)計(jì)數(shù)據(jù) accounting doctrine 會(huì)計(jì)信條 accounting document 會(huì)計(jì)憑證 accounting elemen

8、ts 會(huì)計(jì)要素 accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體 accounting entry 會(huì)計(jì)分錄 accounting equation 會(huì)計(jì)等式 accounting event 會(huì)計(jì)事項(xiàng) accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn) accounting firm 會(huì)計(jì)事務(wù)所 Accounting Hall of Fame 會(huì)計(jì)名人堂 accounting harmonization 會(huì)計(jì)協(xié)調(diào)化 accounting identity 會(huì)計(jì)恒等式 accounting income 會(huì)計(jì)收益 accounting information 會(huì)計(jì)信息 acc

9、ounting information system 會(huì)計(jì)信息系統(tǒng) accounting internationalization 會(huì)計(jì)國(guó)際化 accounting journals 會(huì)計(jì)雜志 accounting legislation 會(huì)計(jì)法規(guī) accounting manual 會(huì)計(jì)手冊(cè) accounting objective 會(huì)計(jì)目標(biāo) accounting period 會(huì)計(jì)期 accounting policies 會(huì)計(jì)政策 accounting postulate 會(huì)計(jì)假設(shè) accounting practice 會(huì)計(jì)實(shí)務(wù) accounting principle 會(huì)計(jì)原則 Ac

10、counting Principle Board 會(huì)計(jì)原則委員會(huì) accounting procedures 會(huì)計(jì)程序 accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè) accounting rate of return 會(huì)計(jì)收益率 accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍 Accounting Review 會(huì)計(jì)評(píng)論 accounting rules 會(huì)計(jì)規(guī)則 Accounting Series Release 會(huì)計(jì)公告文件 accounting service 會(huì)計(jì)服務(wù) accounting software 會(huì)計(jì)軟件 accounting standard

11、會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則 accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化 Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) accounting system 會(huì)計(jì)制度會(huì)計(jì)系統(tǒng) accounting technique 會(huì)計(jì)技術(shù) accounting theory 會(huì)計(jì)理論 accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù) Accounting Trend and Techniques 會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù) accounting unit 會(huì)計(jì)單位 accountin

12、g valuation 會(huì)計(jì)計(jì)價(jià) accounting year 會(huì)計(jì)年度 accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表 account sales 承銷清單,承銷報(bào)告單 accounts payable 應(yīng)付賬款 accounts receivable 應(yīng)收賬款 accounts receivable aging schedule 應(yīng)收賬款賬齡分析表 accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款 accounts receivable collection period 應(yīng)收賬款收款期 accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款 acco

13、unts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資 accounts receivable management 應(yīng)收賬款管理 accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù) accretion 增值 accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì) accrued asset 應(yīng)計(jì)資產(chǎn) accrued expense 應(yīng)計(jì)費(fèi)用 accrued liability 應(yīng)計(jì)負(fù)債 accrued revenue 應(yīng)計(jì)收入 accumulated depreciation 累計(jì)折舊 accumulate

14、d dividend 累計(jì)股利 accumulated earnings tax 累積盈余稅,累積收益稅 accumulation 累積,累計(jì) acid test ratio 酸性試驗(yàn)比率 acquired company 被盤購公司,被兼并公司 acquisition 購置,盤購 acquisition accounting 盤購會(huì)計(jì) acquisition cost 購置成本 acquisition decision 購置決策 acquisition excess 盤購超支 acquisition surplus 盤購盈余 across-the-board 全面調(diào)整 ACT 預(yù)交公司稅 a

15、ct 法案,法規(guī) action 起訴,訴訟 active account 活動(dòng)賬戶 active assets 活動(dòng)資產(chǎn) activity 業(yè)務(wù)活動(dòng),作業(yè) activity account 作業(yè)賬戶 activity accounting 作業(yè)會(huì)計(jì) activity ratio 業(yè)務(wù)活動(dòng)比率 activity variance 業(yè)務(wù)活動(dòng)量差異 act of bankruptcy 破產(chǎn)法 act of company 公司法 act of God 天災(zāi),不可抗力 actual capital 實(shí)際資本 actual value 實(shí)際價(jià)值 actual wage 實(shí)際工資 added value

16、增值 added value statement 增值表 added value tax 增值稅 addition 增置,擴(kuò)建 additional depreciation 附加折舊,補(bǔ)提折舊 additional paid-in capital 附加實(shí)繳資本 additional tax 附加稅 adequate disclosure 充分披露 adjunct account 附加賬戶 adjustable-rate bond 可調(diào)整利率債券 adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額 adjusted trial balance 調(diào)整后試算表 adjust

17、ing entry 調(diào)整分錄 adjustment 調(diào)整 adjustment account 調(diào)整賬戶 adjustment bond 調(diào)整債券 administrative accounting 行政管理會(huì)計(jì) administrative budget 行政管理預(yù)算 administrative expense 行政管理費(fèi)用 ADR 資產(chǎn)折舊年限幅度 ad valorem tax 從價(jià)稅 advance 預(yù)付款,墊付款 advance corporation tax 預(yù)交公司稅 advances from customers 預(yù)收客戶款 advance to suppliers 預(yù)付貨款

18、adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng) adverse opinion 反面意見,否定意見 adverse variance 不利差異,逆差 advisory services 咨詢服務(wù) affiliated company 聯(lián)營(yíng)公司 affiliation 聯(lián)營(yíng) after closing trial balance 結(jié)賬后試算表 after cost 售后成本 after date 出票后兌付 after sight 見票后兌付 after-tax 稅后 AGA 政府會(huì)計(jì)師聯(lián)合會(huì) age 壽命,賬齡,資產(chǎn)使用年限 age allowance 年齡減免 age analysis 賬齡分析 a

19、gency 代理,代理關(guān)系 agency commission 代理傭金 agency fund 代管基金 agenda 議事日程,備忘錄 agent 代理商,代理人 aggregate balance sheet 合并資產(chǎn)負(fù)債表 aggregate income statement 合并損益表 AGI 調(diào)整后收益總額,調(diào)整后所得總額 aging of accounts receivable 應(yīng)收賬款賬齡分析 aging schedule 賬齡表 agio 貼水,折價(jià) agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù) AGM 年度股東大會(huì) agreement 協(xié)議 agreement of partner

20、ship 合伙協(xié)議 AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) AIS 會(huì)計(jì)信息系統(tǒng) all capital earnings rate 資本總額收益率 all-inclusive income concept 總括收益概念 allocation 分?jǐn)?分配 allocation criteria 分配標(biāo)準(zhǔn) allotment 分配,撥付分配數(shù),撥付數(shù) allowance 備抵折讓津貼 allowance for bad debts 呆賬備抵 allowance for depreciation 折舊備抵賬戶 allowance method 備抵法 all-purpose financial sta

21、tement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表 alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn) altered check 涂改支票 alternative accounting methods 可選擇性會(huì)計(jì)方法 alternative proposals 替代方案,備選方案 ， amalgamation 企業(yè)合并 American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì) American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù) American Institute of Certified Public Accountants 美國(guó)注冊(cè)

22、會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) American option 美式期權(quán) American Stock Exchange 美國(guó)股票交易所 amortization 攤銷攤還 amortized cost 攤余成本 amount 金額,合計(jì) amount differ 金額不符 amount due 到期金額 amount of 1 dollar 1元的本利和 analysis 分析 analyst 分析師 analytical review 分析性檢查 annual audit 年度審計(jì) annual closing 年度結(jié)賬 annual general meeting 年度股東大會(huì) a

23、nnualize 按年折算 annualized net present value 折算年度凈現(xiàn)值 annual report 年度報(bào)告 annuity 年金 annuity due 期初年金 annuity in advance 預(yù)付年金 annuity in arrears 遲付年金 annuity method of depreciation 年金折舊法 antedate 填早日期 anticipation 預(yù)計(jì),預(yù)列 anti-dilution clause 防止稀釋條款 anti-pollution investment 消除污染投資 anti-profiteering tax 反

24、暴利稅 anti-tax avoidance 反避稅 anti-trust legislation 反拖拉斯立法 A/P 應(yīng)付賬款 APB 會(huì)計(jì)原則委員會(huì) APB Opinion 會(huì)計(jì)原則委員會(huì)意見書 Application 申請(qǐng),申請(qǐng)書 applied overhead 已分配間接費(fèi)用 appraisal 估價(jià) appraisal capital 評(píng)估資本 appraisal surplus 估價(jià)盈余 appraiser 估價(jià)員,估價(jià)師 appreciation 增值 appropriated retained earnings 已撥定留存收益,已指定用途留存收益 appropriation

25、 撥款,指撥經(jīng)費(fèi) appropriation account 撥款賬戶留存收益分配賬戶 appropriation budget 撥款預(yù)算 approval 核定,審批 approved account 核定賬戶 approved bond 核定債券 A/R 應(yīng)收賬款 arbitrage 套利,套匯 arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù) arbitration 仲裁,公斷 arithmetical error 算術(shù)誤差 arm,s-length price 正常價(jià)格,公正價(jià)格 arm,s-length transaction 一臂之隔交易,正常交易 ARR 會(huì)計(jì)收益率

26、 arrears 拖欠,欠款遲付 arrestment 財(cái)產(chǎn)扣押 Authur Anderson & Co. 約瑟?安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所 article 文件條文,合同條款 articles of incorporation 公司章程 articles of partnership 合伙契約 articulate 環(huán)接 articulated concept 環(huán)接觀念 artificial intelligence 人工智能 ASB 審計(jì)準(zhǔn)則委員會(huì) ASE 美國(guó)股票交易所 Asian Development Bank 亞洲開發(fā)銀行 Asian dollar 亞洲美元 asking price 索價(jià),賣方報(bào)價(jià) assessed value 估定價(jià)值 assessment 估定,查定特別稅捐,特別攤派稅捐 asset 資產(chǎn) asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證 asset depreciati