財(cái)務(wù)英語簡(jiǎn)稱

1、財(cái)務(wù)英語詞匯AAccelerated methods of depreciation 加速折舊法Accounting equation 會(huì)計(jì)等式Accounting period 會(huì)計(jì)期間Accounts payable 應(yīng)付賬款A(yù)ccounts payable turnover 應(yīng)付賬款周轉(zhuǎn)Accounts receivable 應(yīng)收賬款A(yù)ccounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)Accrual accounting權(quán)責(zé)發(fā)生制會(huì)計(jì)Accruals應(yīng)計(jì)工程Accrued payables 應(yīng)付款項(xiàng)Accumulated depreciation 累計(jì)折 I日Activ

2、ity method 作業(yè)方法Activity ratios 作業(yè)比率Actuary精算師，精算Additional paid-in capital 資本公積Aging schedule賬齡分析表Allowance method 備抵法Amortization 攤銷Analytic review分析性復(fù)核Annual report 年報(bào)Annuity 年金Appropriation of retained earnings 留存收益安排Asset資產(chǎn)Asset depreciation range (ADR)資產(chǎn)折舊范圍Asset impairment 資產(chǎn)清理Asset mixAsset r

3、etirement 資產(chǎn)報(bào)廢Asset turnover資產(chǎn)周轉(zhuǎn)率Audit審計(jì)Audit committee 審計(jì)委員會(huì)Audit opinion 審計(jì)意見Audit report審計(jì)報(bào)告Authorized shares授權(quán)股本，注冊(cè)股份Available-for-sale securities 短期投資Averaging assumptionBBad debts 壞賬Balance sheet資產(chǎn)負(fù)債表Bank reconciliation 銀行對(duì)賬單Basic earnings per share 基本每股盈利Betterment 改良board of directors 董事會(huì)bon

4、d債券契約bonds payable應(yīng)付債券book gain/loss賬面收益/損失book value賬面價(jià)值borrowing capacity 融資力量business acquisition 企業(yè)兼并business combination 企業(yè)合并business environmentbusiness segment企業(yè)內(nèi)部責(zé)任單位CCall provision提前贖回條款Capital 資產(chǎn)Capital lease資本租賃Capital structure 資本結(jié)構(gòu)Capital structure leverage 資本結(jié)構(gòu)杠桿Capitalization ratios 資

5、本比率Capitalize 資本化Cash discount現(xiàn)金折扣Cash equivalent現(xiàn)金等價(jià)物Cash flow現(xiàn)金流Cash flow accounting現(xiàn)金流量法會(huì)計(jì)Cash flow from financing籌資產(chǎn)生的現(xiàn)金流量Cash flow from investing投資產(chǎn)生的現(xiàn)金流量Cash flow from operations經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量Cash flow projection 現(xiàn)金工程Cash management 現(xiàn)金管理Certificate of deposit 存款單Certified public accountant 注冊(cè)會(huì)計(jì)師Cla

6、ssified balance sheet 分類資產(chǎn)負(fù)債閉Clean audit opinion 無保存意見Collateral抵押品，擔(dān)保品Collection period 商業(yè)票據(jù)Common earnings leverage 一般收入杠桿Common stock 一般股Common-size financial statementsCompensating balance 抵銷余額Compensation committeeCompensation contractsConservatism 穩(wěn)健Consignment 寄銷品Consistency 連續(xù)性Consolidated f

7、inancial statements 合并貝才務(wù)報(bào)表Contingency或有事項(xiàng)Contingent liability 或有負(fù)債Contra account 對(duì)銷賬戶Contributed capital 實(shí)繳資本Controlling interest 控股權(quán)益Convertible bonds 可轉(zhuǎn)換債券Copyright 版權(quán)Corporation 公司Cost本錢Cost expiration 本錢耗用Cost method 本錢法Cost of capital 資金本錢Cost of goods sold 銷貨本錢Covenant 契約CPA certified public

8、accountant 注冊(cè)會(huì)計(jì)師Credit quality 信用程度Credit rating信用評(píng)級(jí)Credit terms信用條件Creditor債權(quán)人Cumulative preferred stock 累積優(yōu)先股Current assets 流淌資產(chǎn)Current cost現(xiàn)行本錢Current Replacement Cost 現(xiàn)行重置本錢Current liabilities 流淌負(fù)債Current maturity of long-term debts 即將到期的長(zhǎng)期負(fù)債Current ratio流淌比率DDebenture 債券Debt債務(wù)Debt covenant債務(wù)契約D

9、ebt investment債權(quán)性投資Debt ratio負(fù)債比率Debt redemptions 債務(wù)清償Debt/equity ratio負(fù)債/權(quán)益比率Default 違約Deferred cost遞延本錢Deferred income 遞延收益Deferred income taxes 遞延使得稅Deferred revenue 遞延收入Defined benefit pension plan即定收益養(yǎng)老金方案Defined contribution pension plan 即定供款養(yǎng)老金方案Depletion 折耗Depreciation 折舊Depreciation base 折舊

10、系數(shù)Depreciation expense 折舊 費(fèi)用Diluted earnings per share 攤薄后每股盈利Dilution 攤薄Dilutive securities 攤薄證券Direct method 直線法Direct write-off method 直接注銷法Discount on bond payable 應(yīng)付債券折價(jià)Discount rate貼現(xiàn)率，折扣率Dissimilar assetDivestiture 風(fēng)險(xiǎn)Dividend yield 股息率Dividends 股息Dividends in arrears 應(yīng)付股利Double taxation 雙重征稅D

11、ouble-declining-balance method 雙倍余額遞減法DuPont Model杜邦體系EEarned capitalEarning power盈利力量Earnings 盈利Earnings per share 每股利潤(rùn)Earnings persistenceEarning quality 收益質(zhì)量Economic entity assumption 經(jīng)濟(jì)個(gè)體假定Economic value added經(jīng)濟(jì)價(jià)值增加Effective interest method 實(shí)際利息法Effective interest rate 實(shí)際利率Equity全部者權(quán)益Equity inve

12、stment 權(quán)益投資Equity issuance 發(fā)行股票Equity method 權(quán)益法Equity security 股本證券ERISAEscrow代管Exchange rate 匯率Expense 費(fèi)用ExpensedExternal financing 外部融資Extraordinary item 非常常項(xiàng) 目FFace value 面值Fair market value 公允市價(jià)Financial accounting 貝才務(wù)會(huì)計(jì)Financial accounting standards 貝才務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)

13、會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)Financial condition 財(cái)務(wù)狀況Financial flexibility 財(cái)務(wù)彈性Financial performance 財(cái)務(wù)業(yè)績(jī)Financial ratio analysis 財(cái)務(wù)比率分析Financial statement analysis 財(cái)務(wù)報(bào)表分析Financial statements 財(cái)務(wù)報(bào)表Financing activities 融資活動(dòng)First-in, first-out 先進(jìn)先出法Fiscal period assumption 會(huì)計(jì)期假設(shè)Fiscal year會(huì)計(jì)年度Fixed asset turnover固定資產(chǎn)周轉(zhuǎn)Fixed

14、 assets固定資產(chǎn)FOB destination 離岸貨價(jià)FOB shipping point 起運(yùn)點(diǎn)交貨Footnotes 附注Forward contract 期貨合同F(xiàn)reight-in運(yùn)費(fèi)已付Frequent transactions 常常性交易GGain contingency 或有收益Generally accepted accounting principles 一般會(huì)計(jì)原貝1JGoing concern持續(xù)經(jīng)營(yíng)Goods in transit 在途商品Goodwill 商譽(yù)Government accounting 政府會(huì)計(jì)Gross margin毛利，邊際貢獻(xiàn)Gross

15、profit 毛利HHedging套期保值Hidden reserves 隱秘預(yù)備Historical cost 歷史本錢Human capital人力資源Hybrid security 混合證券IIncome收益Income smoothingIncome statement 損益表Independent auditor 獨(dú)立審計(jì)Indirect method 間接法Industry 行業(yè)Inflation通貨膨脹Input market投入市場(chǎng)Installment obligation 分期付款I(lǐng)ntangible asset 無形資產(chǎn)Intention to convertIntere

16、st 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息債務(wù)Internal control system 內(nèi)部掌握系統(tǒng)Internal financing 內(nèi)部籌資Internal Revenue Code 國(guó)內(nèi)稅收法規(guī)Internal Revenue Service 國(guó)內(nèi)稅收總署 Interperiod tax allocation 跨期稅款分?jǐn)?Intraperiod tax allocation 所得稅期內(nèi)分?jǐn)侷nventory 存貨Inventory turnover 存貨周轉(zhuǎn)Investing activit

17、ies 投資活動(dòng)LLand 土地，不動(dòng)產(chǎn)Last-in, first-out 后進(jìn)先出Lease租賃Leasehold obligationLeverage杠桿效應(yīng)Liability 負(fù)債Life of a bond年金期間LIFO conformity rule后進(jìn)先出法全都性規(guī)章LIFO liquidation后進(jìn)先出法清算LIFO reserve后進(jìn)先出法預(yù)備Line of credit信用限額Liquidation 清算Liquidity流淌性Listed company 上市公司Loan contract貸款合同Loan covenant貸款契約Long-term investmen

18、ts 長(zhǎng)期投資Loss虧損Loss contingency 或有損失Lower-of-cost-or-market rule本錢與市價(jià)孰低原那么MMACRS加速本錢回收法修正系統(tǒng)Maintenance expenditure 修理費(fèi)用Management accounting 管理睬計(jì)Management discretion 管理決策M(jìn)anagement letter 管理建議書Manufacturing company 制造公司Margin毛利Mark-to-market accounting按市場(chǎng)計(jì)價(jià)法會(huì)計(jì)Markdown減低標(biāo)價(jià)Market price市場(chǎng)價(jià)格Market ratioM

19、arket share市場(chǎng)份額Market value 市價(jià)Measurement theory 計(jì)量理論Merchandise inventory 商品盤存Merger合并MisclassificationMortgage抵押，按揭Mortgage payable應(yīng)付抵押款Multinational corporation 跨國(guó)公司Multistep formatNNatural resource cost 自然資源本錢Net assets凈資產(chǎn)Net book value凈賬面價(jià)值Net credit sales 凈賒銷值Net earnings 凈收益Net income凈收益Net o

20、f tax稅后凈額Net operation income 凈營(yíng)業(yè)收入Net profit凈收益Net realizable value 可實(shí)現(xiàn)凈值Net sales銷售凈額Net worth資本凈值notes receivable 應(yīng)收票據(jù)OObjectivityObsolescence 過 口寸，陳舊Off-balance-sheet financing 資產(chǎn)負(fù)債表外融資Open account未清賬戶Operating activities 經(jīng)營(yíng)活動(dòng)Operating cycle 營(yíng)業(yè)周期Operating days 營(yíng)業(yè)日Operating expenses 營(yíng)業(yè)費(fèi)用Operating

21、 income 營(yíng)業(yè)收益Operating lease 經(jīng)營(yíng)租賃Operating margin 營(yíng)業(yè)毛利Operating performance 經(jīng)營(yíng)業(yè)績(jī)Operating revenues 營(yíng)業(yè)收入Operating transactionsOpinion letter 審計(jì)報(bào)告Other revenues and expenses 其它收益和虧損Output market輸出市場(chǎng)Outstanding shares發(fā)行在外的股份Overhead管理費(fèi)用Overstating financial performance and conditionOwners equity全部者權(quán)益PPa

22、per profits賬面利潤(rùn)Per value 面值Parent company 母公司Participating preferred stock 參加優(yōu)先股Partnership 合伙Patent專利Payments in advance 預(yù)付款Pension養(yǎng)老金Percentage-of-credit-sales approach 賒銷百分 比法Periodic method 定期法Perpetual method 永續(xù)法Physical obsolescence 實(shí)物陳舊Portfolio投資組合Postacquisition expenditures 收購后費(fèi)用Postretire

23、ment costs 退休后本錢Preemptive right 優(yōu)先股權(quán)Premium on bonds payable 應(yīng)付債券溢價(jià)Prepaid expenses 預(yù)備本錢Present value 現(xiàn)值Principal本金當(dāng)事人Prior period adjustment 前期調(diào)整數(shù)Private company 私人公司Proceeds 收入Production capacity 生產(chǎn)力量Production efficiency 生產(chǎn)效率Pro forma financial statementsProfit利潤(rùn)Profit and loss statement 損益表Profit margin 毛利Profitability 獲利力量Profita