金融詞匯匯編

1、金融類詞匯短語匯編旭東譯碩士考研資料目錄一、會計與會計理論二、會計循環(huán)三、現(xiàn)金與應(yīng)收賬款四、存貨五、長期投資六、固定資產(chǎn)七、無形資產(chǎn)八、流動負債九、長期負債十、業(yè)主權(quán)益十一、財務(wù)報表十二、財務(wù)狀況變動表十三、財務(wù)報表分析十四、合并財務(wù)報表十五、物價變動中的會計計量一、會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor貝才務(wù)會計FinancialAccounting治理會計ManagementAccounting本錢會計CostAccounting私業(yè)會計PrivateAccounting公眾會計Publi

2、cAccounting注冊會計師CPACertifiedPublicAccountant國際會計準那么委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準那么委員會FASB治理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會計目標AccountingObjectives會計假設(shè)AccountingAssumptions會計要素AccountingElements會計原AccountingPrinciples會計實務(wù)過程AccountingProcedures財務(wù)報表FinancialStatemen

3、ts貝才務(wù)分析FinancialAnalysis會計主體假設(shè)Separate-entityAssumption貨幣計量假設(shè)Unit-of-measureAssumption持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption會計分期假設(shè)Time-periodAssumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益Owner'sEquity收入Revenue費用Expense收益Income虧損Loss歷史本錢原那么CostPrinciple收入實現(xiàn)原那么RevenuePrinciple配比原那么MatchingPrinciple全面披露原那么Ful

4、l-disclosure(Reporting)Principle客觀性原那么ObjectivePrinciple一致性原那么ConsistentPrinciple可比性原那么ComparabilityPrinciple重大性原那么MaterialityPrinciple穩(wěn)健性原貝UConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務(wù)報告FinancialReport流動資產(chǎn)Currentassets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收

5、益RetainedEarning二、會計循環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem賬戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記賬Journal總分類賬GeneralLedger明細分類賬SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記賬Cashreceiptjournal現(xiàn)金付款日t己賬Cashdisbursementsjournal銷售日t己賬SalesJournal購貨日記賬PurchaseJournal普通日記

6、賬GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries結(jié)賬Closingentries三、現(xiàn)金與應(yīng)收賬款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流動資產(chǎn)Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check(cheque)銀行對賬單Bankstatement專艮行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應(yīng)付憑單Voucherspayable應(yīng)收賬款A(yù)ccount

7、receivable應(yīng)收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞賬費用Baddebtexpense備抵法Allowancemethod備抵壞賬Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負債表法Balancesheetapproach賬齡分析法Aginganalysismethod直接沖銷法Directwrite-offmetho

8、d帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal禾1J息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書Endorse拒付費Protestfeecom四、存貨存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory起運地離岸價格F.O.Bshippin

9、gpoint目的地抵岸價格F.O.Bdestination寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購貨Purchase購貨折讓和折扣Purchaseallowanceanddiscounts存貨盈余或短缺Inventoryoveragesandshortages分批認定法Specificidentification加權(quán)平均法Weightedaverage先進先出法First-in,first-outorFIFO后進先出法Lost-in,first-outorLIFO移動平均法

10、Movingaverage本錢或市價孰低法LowerofcostormarketorLCM市價Marketvalue重置本錢Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售價格法Retailmethod本錢率Costratio五、長期投資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investmentonbonds本錢法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股

11、利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價Discountonbonds債券溢價Premiumonbonds票面利率Contractinterestrate,statedrate市場利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票月£禾1JStockdividends清算股禾ILiquidatingdividends到期

12、日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實際禾1J息攤銷法Effective-interestmethodofamortization六、固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue預(yù)計使用年限Expectedusefullife預(yù)計殘值Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumulateddepreciation賬面價值Carryingvalue應(yīng)提折舊本錢Depreciationco

13、st凈值Netvalue在建工程Construction-in-process磨損Wearandtear過時Obsolescence直線法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)力口速折舊法Accelerateddepreciationmethod雙倍余額遞減法Double-decliningbalancemethod(DDB)年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)以舊換新Tradein經(jīng)營租賃Operatinglease融資租賃Capitallease廉價購置權(quán)Bargainpu

14、rchaseoption(BPO)資產(chǎn)負債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments七、無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費Organizationcost租賃權(quán)Leasehold攤銷Amortization八、流動負債負債Liability流動負債Currentliability應(yīng)付賬款A(yù)ccountpayable應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù)Di

15、scountnotes長期負債一年內(nèi)到期局部Currentmaturitiesoflong-termliabilities應(yīng)付股禾JDividendspayable預(yù)收收益Prepaymentsbycustomers存入保證金Refundabledeposits應(yīng)付費用Accrualexpense增值稅valueaddedtax營業(yè)稅Businesstax應(yīng)付所得稅Incometaxpayable應(yīng)付獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔(dān)保負債Estimatedliabilitiesunderproductwarranties贈品和兌換券Premiums,couponsandtrading

16、stamps或有事項Contingency或有負債Contingent或有損失Losscontingencies或有利J得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifference應(yīng)付稅款法Taxespayablemethod納稅影響會計法Taxeffectaccountingmethod遞延所得稅負債法Deferredincometaxliabilitymethod九、長期負債長期負債Long-termLiabilities應(yīng)付公司債券Bondspayable有擔(dān)保品的公司債券SecuredBonds抵押公司債券Mortgag

17、eBonds保證公司債券GuaranteedBonds信用公司債券DebentureBonds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds可贖回公司債券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無記名公司債券CouponBonds普通公司債券OrdinaryBonds收益公司債券IncomeBonds名義利率,票面利率Nominalrate實際利率Actualrate有效利率Effectiverate溢價Premium折價Discount面值Parva

18、lue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應(yīng)付票據(jù)Long-termnotespayable抵押借款Mortgageloan十、業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Owner'sequity股東權(quán)益Stockholder'sequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Reta

19、inedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在夕卜股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock局部參力口優(yōu)先股Partiallyparticipatingpreferredstock非局部參力口優(yōu)先股Nonpartia

20、llyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行Lump-sumsalesofstock發(fā)行本錢Issuancecost本錢法Costmethod面值法Parvaluemethod捐贈資本Donatedcapital盈余分酉己Distributionofearnings股利Dividend股禾政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpay

21、ment現(xiàn)金股利Cashdividend股票月£利Stockdividend撥款appropriation十一、財務(wù)報表財務(wù)報表FinancialStatement資產(chǎn)負債表BalanceSheet收益表IncomeStatement賬戶式AccountForm報告式ReportForm編制報表Prepare工作底稿Worksheet多步式Multi-step單步式Single-step十二、財務(wù)狀況變動表財務(wù)狀況變動表中的現(xiàn)金根底SCFP.CashBasis現(xiàn)金流量表財務(wù)狀況變動表中的營運資金根底SCFP.WorkingCapitalBasis資金來源與運用表營運資金Working

22、Capital全部資源概念A(yù)ll-resourcesconcept直接交換業(yè)務(wù)Directexchanges正常營業(yè)活動Normaloperatingactivities貝才務(wù)活動Financingactivities投資活動Investingactivities十三、財務(wù)報表分析貝才務(wù)報表分析Analysisoffinancialstatements比擬貝才務(wù)報表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股禾收益率Dividendyieldratio價益比Price-earningsratio普通股每股賬面價值Bookvaluepershareofcommonstock資本報酬率Returnoninvestment總資產(chǎn)報酬率Returnontotalasset債券收益率Yieldrateonbonds已獲禾1J息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股收益率Yieldrateonpreferredstock營運資本W(wǎng)orkingCapital周轉(zhuǎn)Turnover存貨周轉(zhuǎn)率Inventoryturnover應(yīng)收賬款周轉(zhuǎn)率Accountsreceivableturnover流動比率C