財(cái)務(wù)英語詞匯

財(cái)務(wù)英語詞匯

A

Acceleratedmethodsofdepreciation加速折舊法

Accountingequation會(huì)計(jì)等式

Accountingperiod會(huì)計(jì)期間

Accountspayable應(yīng)付賬款

Accountspayableturnover應(yīng)付賬款周轉(zhuǎn)

Accountsreceivable應(yīng)收賬款

Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)

Accrualaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì)

Accruals應(yīng)計(jì)項(xiàng)目

Accruedpayables應(yīng)付款項(xiàng)

Accumulateddepreciation累計(jì)折舊

Activitymethod作業(yè)方法

Activityratios作業(yè)比率

Actuary精算師,精算

Additionalpaid-incapital資本公積

Agingschedule賬齡分析表

Allowancemethod備抵法

Amortization攤銷

Analyticreview分析性復(fù)核

Annualreport年報(bào)

Annuity年金

Appropriationofretainedearnings留存收益分配

Asset資產(chǎn)

Assetdepreciationrange(ADR)資產(chǎn)折舊范圍

Assetimpairment資產(chǎn)清理

Assetmix

Assetretirement資產(chǎn)報(bào)廢

Assetturnover資產(chǎn)周轉(zhuǎn)率

Audit審計(jì)

Auditcommittee審計(jì)委員會(huì)

Auditopinion審計(jì)意見

Auditreport審計(jì)報(bào)告

Authorizedshares授權(quán)股本，注冊股份

Available-for-salesecurities短期投資

Averagingassumption

B

Baddebts壞賬

Balancesheet資產(chǎn)負(fù)債表

Bankreconciliation銀行對賬單

Basicearningspershare基本每股盈利

Betterment改良

“Big5”五大會(huì)計(jì)師事務(wù)所

boardofdirectors董事會(huì)

bond債券契約

bondspayable應(yīng)付債券

bookgain/loss賬面收益/損失

bookvalue賬面價(jià)值

borrowingcapacity融資能力

businessacquisition企業(yè)兼并

businesscombination企業(yè)合并

businessenvironment

businesssegment企業(yè)內(nèi)部責(zé)任單位

C

Callprovision提前贖回條款

Capital資產(chǎn)

Capitallease資本租賃

Capitalstructure資本結(jié)構(gòu)

Capitalstructureleverage資本結(jié)構(gòu)杠桿

Capitalizationratios資本比率

Capitalize資本化

Cashdiscount現(xiàn)金折扣

Cashequivalent現(xiàn)金等價(jià)物

Cashflow現(xiàn)金流

Cashflowaccounting現(xiàn)金流量法會(huì)計(jì)

Cashflowfromfinancing籌資產(chǎn)生的現(xiàn)金流量

Cashflowfrominvesting投資產(chǎn)生的現(xiàn)金流量

Cashflowfromoperations經(jīng)營產(chǎn)生的現(xiàn)金流量

Cashflowprojection現(xiàn)金項(xiàng)目

Cashmanagement現(xiàn)金管理

Certificateofdeposit存款單

Certifiedpublicaccountant注冊會(huì)計(jì)師

Classifiedbalancesheet分類資產(chǎn)負(fù)債閉

Cleanauditopinion無保留意見

Collateral抵押品，擔(dān)保品

Collectionperiod商業(yè)票據(jù)

Commonearningsleverage普通收入杠桿

Commonstock普通股

Common-sizefinancialstatements

Compensatingbalance抵銷余額

Compensationcommittee

Compensationcontracts

Conservatism穩(wěn)健

Consignment寄銷品

Consistency連續(xù)性

Consolidatedfinancialstatements合并財(cái)務(wù)報(bào)表

Contingency或有事項(xiàng)

Contingentliability或有負(fù)債

Contraaccount對銷賬戶

Contributedcapital實(shí)繳資本

Controllinginterest控股權(quán)益

Convertiblebonds可轉(zhuǎn)換債券

Copyright版權(quán)

Corporation公司

Cost成本

Costexpiration成本耗用

Costmethod成本法

Costofcapital資金成本

Costofgoodssold銷貨成本

Covenant契約

CPAcertifiedpublicaccountant注冊會(huì)計(jì)師

Creditquality信用程度

Creditrating信用評級

Creditterms信用條件

Creditor債權(quán)人

Cumulativepreferredstock累積優(yōu)先股

Currentassets流動(dòng)資產(chǎn)

Currentcost現(xiàn)行成本

CurrentReplacementCost現(xiàn)行重置成本

Currentliabilities流動(dòng)負(fù)債

Currentmaturityoflong-termdebts即將到期的長期負(fù)債

Currentratio流動(dòng)比率

D

Debenture債券

Debt債務(wù)

Debtcovenant債務(wù)契約

Debtinvestment債權(quán)性投資

Debtratio負(fù)債比率

Debtredemptions債務(wù)清償

Debt/equityratio負(fù)債/權(quán)益比率

Default違約

Deferredcost遞延成本

Deferredincome遞延收益

Deferredincometaxes遞延使得稅

Deferredrevenue遞延收入

Definedbenefitpensionplan即定收益養(yǎng)老金方案

Definedcontributionpensionplan即定供款養(yǎng)老金方案

Depletion折耗

Depreciation折舊

Depreciationbase折舊系數(shù)

Depreciationexpense折舊費(fèi)用

Dilutedearningspershare攤薄后每股盈利

Dilution攤薄

Dilutivesecurities攤薄證券

Directmethod直線法

Directwrite-offmethod直接注銷法

Discountonbondpayable應(yīng)付債券折價(jià)

Discountrate貼現(xiàn)率，折扣率

Dissimilarasset

Divestiture風(fēng)險(xiǎn)

Dividendyield股息率

Dividends股息

Dividendsinarrears應(yīng)付股利

Doubletaxation雙重征稅

Double-declining-balancemethod雙倍余額遞減法

DuPontModel杜邦體系

E

Earnedcapital

Earningpower盈利能力

Earnings盈利

Earningspershare每股利潤

Earningspersistence

Earningquality收益質(zhì)量

Economicentityassumption經(jīng)濟(jì)個(gè)體假定

Economicvalueadded經(jīng)濟(jì)價(jià)值增加

Effectiveinterestmethod實(shí)際利息法

Effectiveinterestrate實(shí)際利率

Equity所有者權(quán)益

Equityinvestment權(quán)益投資

Equityissuance發(fā)行股票

Equitymethod權(quán)益法

Equitysecurity股本證券

ERISA

Escrow代管

Exchangerate匯率

Expense費(fèi)用

Expensed

Externalfinancing外部融資

Extraordinaryitem非經(jīng)常項(xiàng)目

F

Facevalue面值

Fairmarketvalue公允市價(jià)

Financialaccounting財(cái)務(wù)會(huì)計(jì)

Financialaccountingstandards財(cái)務(wù)會(huì)計(jì)

FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)

Financialcondition財(cái)務(wù)狀況

Financialflexibility財(cái)務(wù)彈性

Financialperformance財(cái)務(wù)業(yè)績

Financialratioanalysis財(cái)務(wù)比率分析

Financialstatementanalysis財(cái)務(wù)報(bào)表分析

Financialstatements財(cái)務(wù)報(bào)表

Financingactivities融資活動(dòng)

First-in,first-out先進(jìn)先出法

Fiscalperiodassumption會(huì)計(jì)期假設(shè)

Fiscalyear會(huì)計(jì)年度

Fixedassetturnover固定資產(chǎn)周轉(zhuǎn)

Fixedassets固定資產(chǎn)

FOBdestination離岸貨價(jià)

FOBshippingpoint起運(yùn)點(diǎn)交貨

Footnotes附注

Forwardcontract期貨合同

Freight-in運(yùn)費(fèi)已付

Frequenttransactions經(jīng)常性交易

G

Gaincontingency或有收益

Generallyacceptedaccountingprinciples一般會(huì)計(jì)原則

Goingconcern持續(xù)經(jīng)營

Goodsintransit在途商品

Goodwill商譽(yù)

Governmentaccounting政府會(huì)計(jì)

Grossmargin毛利，邊際貢獻(xiàn)

Grossprofit毛利

H

Hedging套期保值

Hiddenreserves秘密準(zhǔn)備

Historicalcost歷史成本

Humancapital人力資源

Hybridsecurity混合證券

I

Income收益

Incomesmoothing

Incomestatement損益表

Independentauditor獨(dú)立審計(jì)

Indirectmethod間接法

Industry行業(yè)

Inflation通貨膨脹

Inputmarket投入市場

Installmentobligation分期付款

Intangibleasset無形資產(chǎn)

Intentiontoconvert

Interest利息

Interestcoverageratio利息保障比率

Interest-bearingobligation附息債務(wù)

Internalcontrolsystem內(nèi)部控制系統(tǒng)

Internalfinancing內(nèi)部籌資

InternalRevenueCode國內(nèi)稅收法規(guī)

InternalRevenueService國內(nèi)稅收總署

Interperiodtaxallocation跨期稅款分?jǐn)?/p>

Intraperiodtaxallocation所得稅期內(nèi)分?jǐn)?/p>

Inventory存貨

Inventoryturnover存貨周轉(zhuǎn)

Investingactivities投資活動(dòng)

L

Land土地，不動(dòng)產(chǎn)

Last-in,first-out后進(jìn)先出

Lease租賃

Leaseholdobligation

Leverage杠桿效應(yīng)

Liability負(fù)債

Lifeofabond年金期間

LIFOconformityrule后進(jìn)先出法一致性規(guī)則

LIFOliquidation后進(jìn)先出法清算

LIFOreserve后進(jìn)先出法準(zhǔn)備

Lineofcredit信用限額

Liquidation清算

Liquidity流動(dòng)性

Listedcompany上市公司

Loancontract貸款合同

Loancovenant貸款契約

Long-terminvestments長期投資

Loss虧損

Losscontingency或有損失

Lower-of-cost-or-marketrule成本與市價(jià)孰低原則

M

MACRS加速成本回收法修正系統(tǒng)

Maintenanceexpenditure維修費(fèi)用

Managementaccounting管理會(huì)計(jì)

Managementdiscretion管理決策

Managementletter管理建議書

Manufacturingcompany制造公司

Margin毛利

Mark-to-marketaccounting按市場計(jì)價(jià)法會(huì)計(jì)

Markdown減低標(biāo)價(jià)

Marketprice市場價(jià)格

Marketratio

Marketshare市場份額

Marketvalue市價(jià)

Measurementtheory計(jì)量理論

Merchandiseinventory商品盤存

Merger合并

Misclassification

Mortgage抵押，按揭

Mortgagepayable應(yīng)付抵押款

Multinationalcorporation跨國公司

Multistepformat

N

Naturalresourcecost自然資源成本

Netassets凈資產(chǎn)

Netbookvalue凈賬面價(jià)值

Netcreditsales凈賒銷值

Netearnings凈收益

Netincome凈收益

Netoftax稅后凈額

Netoperationincome凈營業(yè)收入

Netprofit凈收益

Netrealizablevalue可實(shí)現(xiàn)凈值

Netsales銷售凈額

Networth資本凈值

notesreceivable應(yīng)收票據(jù)

O

Objectivity

Obsolescence過時(shí)，陳舊

Off-balance-sheetfinancing資產(chǎn)負(fù)債表外融資

Openaccount未清賬戶

Operatingactivities經(jīng)營活動(dòng)

Operatingcycle營業(yè)周期

Operatingdays營業(yè)日

Operatingexpenses營業(yè)費(fèi)用

Operatingincome營業(yè)收益

Operatinglease經(jīng)營租賃

Operatingmargin營業(yè)毛利

Operatingperformance經(jīng)營業(yè)績

Operatingrevenues營業(yè)收入

Operatingtransactions

Opinionletter審計(jì)報(bào)告

Otherrevenuesandexpenses其它收益和虧損

Outputmarket輸出市場

Outstandingshares發(fā)行在外的股份

Overhead管理費(fèi)用

Overstatingfinancialperformanceandcondition

Owner’sequity所有者權(quán)益

P

Paperprofits賬面利潤

Pervalue面值

Parentcompany母公司

Participatingpreferredstock參與優(yōu)先股

Partnership合伙

Patent專利

Paymentsinadvance預(yù)付款

Pension養(yǎng)老金

Percentage-of-credit-salesapproach賒銷百分比法

Periodicmethod定期法

Perpetualmethod永續(xù)法

Physicalobsolescence實(shí)物陳舊

Portfolio投資組合

Postacquisitionexpenditures收購后費(fèi)用

Postretirementcosts退休后成本

Preemptiveright優(yōu)先股權(quán)

Premiumonbondspayable應(yīng)付債券溢價(jià)

Prepaidexpenses準(zhǔn)備成本

Presentvalue現(xiàn)值

Principal本金當(dāng)事人

Priorperiodadjustment前期調(diào)整數(shù)

Privatecompany私人公司

Proceeds收入

Productioncapacity生產(chǎn)能力

Productionefficiency生產(chǎn)效率

Proformafinancialstatements

Profit利潤

Profitandlossstatement損益表

Profitmargin毛利

Profitability獲利能力

Profitabilityratios獲利能力比率

Property財(cái)產(chǎn)

Property,plan,andequipment財(cái)產(chǎn)，車間和設(shè)備

Purchasemethod購買法

Purchasingpower購買力

Q

Qualifiedauditreport有保留意見的審計(jì)報(bào)告

Quickratio速動(dòng)比率

R

Rateofreturn回報(bào)率

Readilymarketable

Realizedgainorloss已實(shí)現(xiàn)收益或損失

Recognizedgainorloss確認(rèn)收益或損失

Redemption贖回

Refinancing再籌資

Relatedpartytransaction關(guān)聯(lián)交易

Retirement退休，退股

Returnonassets資產(chǎn)報(bào)酬率

Returnonequity凈資產(chǎn)收益率

Returnonequityfromfinancialleverage融資杠桿凈資產(chǎn)收益率

Returnoninvestment投資回報(bào)率

Risk-freereturn無風(fēng)險(xiǎn)回報(bào)

S

Sales銷售

Salesgrowth銷售增長

Salesreturns銷售退回

Salvagevalue殘值

Securednote有擔(dān)保票據(jù)

SecuritiesandExchangeCommission證券及期貨事務(wù)監(jiān)察委員會(huì)

Security證券

Servicecompany服務(wù)公司

Servicerevenue服務(wù)收益

SG&A銷售，一般和行政花費(fèi)

Short-termdebt短期負(fù)債

Short-terminvestment短期投資

Similarasset

Soleproprietorship獨(dú)資經(jīng)營

Solvency償債能力

Solvencyratios償債比率a/c,A/Caccount帳戶、帳目

a/c,A/Caccountcurrent往來帳戶、活期存款帳戶

A&Caddendaandcorrigenda補(bǔ)遺和勘誤

Acc.acceptanceoraccepted承兌

Accrd.Intaccruedinterest應(yīng)計(jì)利息

Acct.account帳戶、帳目

Acct.accountant會(huì)計(jì)師、會(huì)計(jì)員

Acct.accounting會(huì)計(jì)、會(huì)計(jì)學(xué)

Acct.No.accountnumber帳戶編號、帳號

Acct.Tit.accounttitle帳戶名稱、會(huì)計(jì)科目

ACNairconsignment航空托運(yùn)單

a/cno.accountnumber帳戶編號、帳號

Acpt.acceptanceoraccepted承兌

A/CSPay.accountspayable應(yīng)付帳款

A/CSRec.accountsreceivable應(yīng)收帳款

ACTadvancecorporationtax預(yù)扣公司稅

ACUAsiaCurrencyUnit亞洲貨幣單位

A.C.Vactualcashvalue實(shí)際現(xiàn)金價(jià)值

a.d.,a/dafterdate開票后、出票后

ADRSassetdepreciationrangesystem固定資產(chǎn)分組折舊法

Adv.advance預(yù)付款

ad.val.,A/Vadvaloremto(accordingvalue)從價(jià)

Agt.agent代理人

Agt.agreement協(xié)議、契約

AJEadjustingjournalentries調(diào)整分錄

Amt.amount金額、總數(shù)

Ann.annuity年金

A/Paccountpaid已付賬款

A/Paccountpayable應(yīng)付帳款

A/Paccountingperiod會(huì)計(jì)期間

A/Padviseandpay付款通知

A/Raccountreceivable應(yīng)收帳款

A/Rattherateof以……比例

a/rallrisks（保險(xiǎn))全險(xiǎn)

Arr.arrivals,arrived到貨、到船

A/S,a/saftersight見票即付

A/S，acc/saccountsales承銷帳、承銷清單，售貨清單

ass.assessment估征、征稅

assimt.assignment轉(zhuǎn)讓、讓與

ATCaveragetotalcost平均總成本

ATMatthemoney僅付成本錢

ATMAutomaticTellerMachine自動(dòng)取款機(jī)（柜員機(jī))

ATSautomatedtradesystem自動(dòng)交易系統(tǒng)

ATSautomatictransferservice自動(dòng)轉(zhuǎn)移服務(wù)

Attn.attention注意

Atty.attorney代理人

auct.auction拍賣

Aud.auditor審計(jì)員、審計(jì)師

Av.average平均值

a.w.allwool純羊毛

BAbankacceptance銀行承兌匯票

bal.balance余額、差額

banky.bankruptcy破產(chǎn)、倒閉

Batbattery電池

b.b.beare