财务会计英语专业常用词汇大全
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得acquisitions 兼并
Act on Product Liability （德国）生产责任法action 诉讼
actual ownership 事实上的所有权additional filings 补充备案
additional margin 附加利差
additional risk附加风险
additions （设备的）附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整administrative fee管理费
Administrative Law（美国）行政法advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果advertising 做广告
affiliated group 联合团体
affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议
alliances 联盟
allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度
amendment 修改
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
amortization schedule 摊销进度表amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) （美国）可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律
applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例appropriation 侵占
approval authority 核准权
approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
arbitration 仲裁
arm's length transaction 公平交易arrangement 安排
arrest 扣留
Article 2A美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会
assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
A TT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
backed-up servicer 替补服务者
balance sheet date 资产负债表日bandwidth 带宽
bank affiliates 银行的下属机构bank quote 银行报价
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权basic earnings per share每股基本收益
basic rent基本租金（各期应付的租金）beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
binding agreement有约束力的协议
blind vendor discount卖主暗扣
bluebook蓝皮书（美国二手市场设备价格手册）
book income账面收入
book loses账面亏损
borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议
bulldozer推土机
bundled additional services捆绑（在一起的）附加服务
bundling捆绑（服务）
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发
business trust商业信托
by(e)-laws细则
byte字节
一、资产类Assets
Fixed asserts固定资产 stripe bad assets off 剥离不良资产
流动资产Current assets
货币资金Cash and cash equivalents
1001 现金 Cash
spot cash现款支付cash transaction现款交易
1002 银行存款 Cash in bank
Current assets of enterprises shall include cash on hand，cash in bank, marketable securities, receivable, prepayments and inventory.
企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。
1009 其他货币资金 Other cash and cash equivalents
100901 外埠bu\存款Other city Cash in bank
100902 银行本票? Cashier’s cheque
100903 银行汇票Bank draft
The payment was made by bank draft. 用银行的汇票支付。
Payment can be in the form of a personal check, bank draft or money order. 支付形式多样，如个人支票、银行汇票和邮汇。
I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张50万元的银行汇票，汇票上已有我的名字。
100904 信用卡 Credit card
credit card details usually means your credit card number and the expiry date. 信誉卡的细节通常指你的信誉卡号码和失效日期。
100905 信用证保证金L/C Guarantee deposits
100906 存出投资款Refundable deposits
The deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.
押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。
1101 短期投资Short-term investm ents
The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account.
短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
110101 股票Short-term investments – stock
stock market股票市场 stock yield股票收益
110102 债券Short-term investments - corporate bonds
Companies can easily get bank loans. The corporate bond market is well developed.
市场机制发育完全，企业容易获得贷款。
110103 基金Short-term investments - corporate funds
110110 其他Short-term investments – other
1102 短期投资跌价准备Short-term investm ents falling price reserves
US Federal reserves
应收款Account receivable
Finally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given
根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施.
1111 应收票据Note receivable
银行承兑汇票Bank acceptance
Bank acceptance bill played essential function in this process.
这当中银行承兑汇票起到了至关重要的作用。
商业承兑汇票Trade acceptance
If a seller extends credit to a time draft, they have made a trade acceptance.
如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，
1121 应收股利Dividend receivable
1122 应收利息Interest receivable
1131 应收账款Account receivable
Follow up account receivable in accordance with project process.
根据项目进程负责项目的款项回收。
Generally, enterprise enhancement takes account receivable, the account receivable internal control superiority can more unfold. 一般认为，企业对应收账款的重视加强，应收账款的内部优势会被更多的展现出来。
1133 其他应收款 Other notes receivable
1141 坏账准备Bad debt reserves
Fifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established. 第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。
1151 预付账款Advance money
We will advance him some money for traveling expenses.
1161 （弥补赤字）应收补贴款 Cover deficit by state subsidies of receivable
库存资产Inventories
1201 物资采购Supplies purchasing
1211 原材料Raw materials
Force down the prices of raw m aterials 压低原材料价格
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异Materials cost variance
Responsible for setting up and m aintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc.独立完成成本核算工作，建立工厂标准成本控制系统，负责标准成本的建立和更新。
1241 自制半成品Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价Differences between purchasing and selling price
For example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling prices, so the state had to make up the difference. 例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而城市销售价格又不能高了，购销价格倒挂，由国家补贴。
1251 委托加工物资 Work in process – outsourced
Work in process 在制品
1261 委托代销商品Trust to and sell the goods on a commission basis
Trust to交给…(保管、办理等)
I advise you not to trust important documents to him.我劝你不要把重要文件交给他。Commodities can be sold by the commercial departm ents on a commission basis. 委托商业部门代销。
1271 受托代销商品 Commissioned and sell the goods on a commission basis
All the equipment will be developed, built, installed and commissioned by Siemens. 所有的设备将由西门子开发、制造、安装和调试。
1281 存货跌价准备Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
by stages; in stages 分阶段
1301 待摊费用Deferred and prepaid expenses
Prepaid expenses shall be amortized according to period benefiting. 待摊费用应当按收益期分摊长期投资Long-term investment
1401 长期股权投资 Long-term investment on stocks
140101 股票投资Investment on stocks
140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
140201 债券投资Investment on bonds
140202 其他债权投资 Other investment on bonds
1421 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creditor''s rights investment depreciation reserves
1431 委托贷款 Entrust loans
143101 本金 Principal
Please repay principal and interest. 请还本付息
143102 利息Interest
Compound interest 复利monthly interest 月息 Without interest charge无利息地
net interest 纯利, 净赚floating interest rate 浮动利率
143103 减值准备Depreciation reserves
depreciation quota 折旧配额
depreciation method 折旧方法
Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).
主要讨论目前国内外广泛应用的4种折旧方法,即直线折旧法(SL法)、年数总和折旧法(SOYD法)、双倍余额递减折旧法(DDB法)、定率递减折旧法(FRD法) .
1501 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
1502 累计折旧Accumulated depreciation
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.
固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。
1505 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
1601 工程物资 Project goods and material
160101 专用材料Special-purpose material
160102 专用设备Special-purpose equipment
160103 预付大型设备款 Prepayments for equipm ent
160104 为生产准备的工具及器具 Preparative instruments and implement for
Fabricate
1603 在建工程 Construction-in-process
安装工程Erection works
All site erection works will be performed by the Buyer under the technical instruction of the Seller. 所有的现场安装工作都应在卖方的技术指导下由买方完成。
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
1605 在建工程减值准备Construction-in-process depreciation reserves
1701 固定资产清理Liquidation of fixed assets
1801 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
1805 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
1815 未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
1901 长期待摊费用Long-term deferred and prepaid expenses
1911 待处理财产损溢Wait deal assets loss or income
191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income
二、负债类Liability
短期负债Current liability
2101 短期借款Short-term borrowing
2111 应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
2121 应付账款Account payable
2131 预收账款Deposit received
2141 代销商品款Proxy sale goods revenue
2151 应付工资Accrued wages
2153 应付福利费Accrued welfarism
2161 应付股利Dividends payable
2171 应交税金Tax payable
217101 应交增值税value added tax payable
21710101 进项税额Withholdings on V A T
21710102 已交税金Paying tax
21710103 转出未交增值税Unpaid V A T changeover
21710104 减免税款Tax deduction
21710105 销项税额Substituted money on V A T
21710106 出口退税Tax reimbursement for export
21710107 进项税额转出Changeover withnoldings on V A T
21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid V A T changeover
21710110 未交增值税Unpaid V A T
217102 应交营业税Business tax payable
217103 应交消费税Consumption tax payable
217104 应交资源税Resources tax payable
217105 应交所得税Income tax payable
217106 应交土地增值税Increment tax on land value payable
217107 应交城市维护建设税Tax for maintaining and building cities payable
217108 应交房产税Housing property tax payable
217109 应交土地使用税Tenure tax payable
217110 应交车船使用税V ehicle and vessel usage license plate
tax(VVULPT) payable
217111 应交个人所得税Personal income tax payable
2176 其他应交款Other fund in conformity with paying
2181 其他应付款Other payables
2191 预提费用Drawing expense in advance
其他负债Other liabilities
2201 待转资产价值Pending changerover assets value
2211 预计负债Anticipation liabilities
长期负债Long-term Liabilities
2301 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
2311 应付债券Bonds payable
231101 债券面值Face value, Par value
231102 债券溢价Premium on bonds
231103 债券折价Discount on bonds
231104 应计利息Accrued interest
2321 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 2331 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
2341 递延税款Deferral taxes
三、所有者权益类OWNERS'' EQUITY
资本Capita
3101 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
3103 已归还投资Investment Returned
公积
3111 资本公积Capital reserve
311101 资本(或股本)溢价Cpital(or Stock) premium
311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves
311105 拨款转入Allocate sums changeover in
311106 外币资本折算差额Foreign currency capital
311107 其他资本公积Other capital reserve
3121 盈余公积Surplus reserves
312101 法定盈余公积Legal surplus
312102 任意盈余公积Free surplus reserves
312103 法定公益金Legal public welfare fund
312104 储备基金Reserve fund
312105 企业发展基金Enterprise expension fund
312106 利润归还投资Profits capitalizad on return of investment
利润Profits
3131 本年利润Current year profits
3141 利润分配Profit distribution
314101 其他转入Other chengeover in
314102 提取法定盈余公积Withdrawal legal surplus
314103 提取法定公益金Withdrawal legal public welfare funds
314104 提取储备基金Withdrawal reserve fund
314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund
314107 利润归还投资Profits capitalizad on return of investment
314108 应付优先股股利Preferred Stock dividends payable
314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable
314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)
314115 未分配利润Undistributed profit
四、成本类Cost
4101 生产成本Cost of manufacture
410101 基本生产成本Base cost of manufacture
410102 辅助生产成本Auxiliary cost of manufacture
4105 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V ehicles maintenance
油料费V ehicles 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
4107 劳务成本Service costs
五、损益类Profit and loss
收入Income
业务收入OPERA TING INCOME
5101 主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
5102 其他业务收入Other operating revenue
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
5201 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 5203 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
5301 营业外收入NON-OPERA TING 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
5401 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
5402 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 value
5405 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
5501 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
5502 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V ehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax
印花税Stamp tax
5503 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
5601 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
5701 所得税Income tax
以前年度损益调整Prior year income adjustment
高中英语常用词组归纳 All all by oneself 独立，单独 above all 首先，特别是，最重要的是after all 到底，毕竟 first of all 首先 in all 总共 most of all 最最 all at once 突然，同时，马上 all of a sudden 突然 all over (the world) 遍及（全世界） all right 好吧，行，情况不错 all sorts of 各种各样的 all kinds of 各种各样的 all the best 万事如意 all the more 更加, 益发 all (just) the same 尽管如此，仍旧（照样）all the year round 一年到头 all the way 从远处；自始至终 all the while = all the time = always始终 AS（conj., adv.& pron.）as…as…与……一样 as a matter of fact 事实上 as a rule 通常 as a result 结果 as a whole 总的来说 as if(as though) 好像 as follows 如下 as for 就….而言 as(so) long as 只要 as soon as 一……就…… as soon as possible 尽快 as usual 像往常一样 as well 也，还 as well as 同……一样 might(may) as well 不妨 so as to 以便 At (prep.) at a time 一次，每次at breakfast 早餐时，正在吃早饭 at first 最初 at home 在家 at last最后，终于 at least 至少 at (the) most至多，不超过 at one time 以前，曾经 at once 立刻，马上 at night 在夜里，在晚上 at midnight 在半夜 at present 目前，现在 at times =from time to time =once in a while 有时候 at sea在大海上，在航行 at one’s own expense 自费 at sb’s request 应某人的请求 at sb’s service 听候某人的吩咐 at table 在进餐 at the table 在桌旁 at the bottom 在底端 at the end (of) 最后，尽头 at the latest 最迟 at the mercy of 在……的支配下 at the head of 在……的前头 at the moment 此刻 at the same time 同时 at work 在工作 laugh at 嘲笑 throw at向……扔去 come / run / jump at 扑向… work hard at 努力工作（学习） By (prep.) by accident偶然地 by air(sea,bus…)乘飞机（乘船，乘车……）by chance = by accident 碰巧，偶然地 by day(night) 在白天（夜晚） day by day 一天天地 by and by 不久 by far得多，最最 learn (know)…by heart 记熟，背诵
英语新闻词汇大全 accredited journalist n. 特派记者advertisement n．广告． advance n．预发消息；预写消息 affair n．桃色新闻；绯闻 anecdote n．趣闻轶事 assignment n．采写任务 attribution n. 消息出处，消息来源 back alley news n. 小道消息backgrounding n．新闻背景 Bad news travels quickly. 坏事传千里。banner n．通栏标题 beat n．采写范围 blank vt. "开天窗" body n. 新闻正文 boil vt．压缩(篇幅) box n. 花边新闻 brief n. 简讯 bulletin n．新闻简报 byline n. 署名文章 caption n．图片说明 caricature n．漫画 carry vt．刊登 cartoon n．漫画 censor vt. 审查(新闻稿件)，新闻审查chart n．每周流行音乐排行版 clipping n．剪报 column n．专栏；栏目 columnist n．专栏作家
continued story 连载故事;连载小说contributing editor 特约编辑 contribution n．(投给报刊的)稿件;投稿contributor n．投稿人 copy desk n．新闻编辑部 copy editor n．文字编辑 correction n．更正(启事) correspondence column读者来信专栏correspondent n.驻外记者；常驻外埠记者cover vt．采访;采写 cover girl n. 封面女郎 covert coverage 隐性采访;秘密采访 crop vt．剪辑(图片) crusade n．宣传攻势 cut n．插图vt．删减(字数) cut line n．插图说明 daily n．日报 dateline n．新闻电头 deadline n．截稿时间 dig vt．深入采访；追踪(新闻线索)；“挖”(新闻) digest n．文摘 editorial n．社论 editorial office 编辑部 daily 日报 morning edition 晨报 evening edition 晚报 quality paper 高级报纸 popular paper 大众报纸 evening paper 晚报
财务分析常用英语词组 A 1，Acceptable products completed, percentage of, 合格产品比率。 2，Accounting department, 会计部门 3，Ratios for analysis of accounting department, 关于会计部门的比率分析 4，Role of accounting department, 会计部门的角色 5，Accounts payable 应付账款 6，Days needed to pay 进行支付需要的天数 7，Shrinking funding provided by （as symptom）accounts payable 由应付账款提供的融资减少（症状） 8，Turnover of accounts payable 应付账款周转率 9，Auditing 审计 10，Accounts receivable
应收账款 11，Collectibility of accounts receivable 应收账款的可回收性 12，Days needed to collect 应收账款周转天数 13，Increasing investment in （as symptom）accounts receivable 在应收账款上的投资增加（症状） 14，Overdue accounts receivable 过期应收账款 15，Accounts receivable as proportion of sales 应收账款占销售的百分比 16，Accounts receivable and working capital 应收账款和营运资本 17，Accrued interest 应计利息 18，Accrued liabilities 应计负债 19，Calculating 计算 20，Acquisition analysis 并构分析
All(a.,pron.&n.) all by oneself 独立，单独 above all 首先，特别是，最重要的是after all 到底，毕竟 first of all 首先 in all 总共 most of all 最最 all at once 突然，同时，马上 all of a sudden 突然 all right 好吧，行，情况不错 all sorts of 各种各样的 all kinds of 各种各样的 all the best 万事如意 all the more 更加 all the same 尽管如此，仍旧（照样）all the year round 一年到头 AS（conj.,adv.& pron.）as…as…与。。。。。。一样 as a matter of fact 事实上 as a rule 通常 as a result 结果 as a whole 总的来说 as if(as though) 好象 as follows 如下 as for 就。。。。。。而言 as(so) long as 只要 as soon as 一。。。。。。就 as soon as possible 尽快 as usual 象往常一样 as well 也，还 as well as 同。。。。。。一样 might(may) as well 不妨 so as to 以便 At(prep.) at a time 一次，每次 at breakfast 早餐时，正在吃早饭 at first 最初 at home 在家 at last最后，终于 at least 至少 at (the) most至多，不超过 at one time 以前，曾经 at once 立刻，马上 at night 在夜里，在晚上 at midnight 在半夜 at present 目前，现在 at times有时候 at sea在大海上，在航行 at one’s own expense 自费 at the bottom 在底端 at the end (of) 最后，尽头at the latest 最迟 at the mercy of 在……的支配下 at the head of 在……的前头 at the moment 此刻 at the same time 同时 at work 在工作 laugh at 嘲笑 throw at向……扔去 work hard at 努力工作（学习） By(prep.) by accident偶然地 by air(sea,bus…)乘飞机（乘船，乘公共汽车……） by chance 碰巧，偶然地 by day(night) 在白天（夜晚） day by day 一天天地 by and by 不久 by far得多，最最 learn (know)by heart 记熟，背诵 by mistake 错误地，由于疏忽所致 by oneself 独自地 one by one 一个一个地 by the way 顺便说（问） by turns 轮流 side by side 肩并肩，并排，一起 by the side of 在……附近 Break(v.) break away from 摆（逃）脱，脱离，改掉，破除 break down （机器、车辆等）坏了，（身体）垮了，中断，压倒，分解 break forth 迸发，突然 break in 强行进入，插嘴，打岔，使驯服，使习惯 break into破门而入，打断，占用 break off突然停止（中断），打断，折断break out爆发，突然发生 break through 突破，打破 break up 散会，驱散，停课，腐蚀，打破Bring(v.) bring about 引起，实现，使发生 bring down 使倒下，使下降，击落，推翻bring forth 引起，使产生 bring in 收（庄稼），提出，（使）得到（收入），引入，增加，把。。。。。。扯起来 bring on 使发生，引起 bring out 说明，阐明，出版 bring to an end 结束 bring up 提出，抚养，培养，呕吐 Call(v.) call at (a place) 访问（某地）
一．国际事务： negotiations，delegate，delegation，summit 峰会 charter n. 特许状，执照，宪章 pledge n. 诺言，保证，誓言，抵押，信物，保人，祝愿vt. 许诺，保证，使发誓，抵押，典当，举杯祝……健康 vt. 特许，发给特许执照 promote peace 促进和平 boost economic co-op 加强经济合作 make concession/compromise 作出妥协 pass a resolution 通过决议 sanction n. 核准，制裁，处罚，约束力 vt. 制定制裁规则，认可，核准，同意 default n. 违约，不履行责任，缺席，默认值 vt. 疏怠职责，缺席，拖欠，默认 vi. 疏怠职责，缺席，拖欠，默认 veto a bill 否决议案 break the deadlock 打破僵局 a scientific breakthrough 科学突破 an unexpected outcome 出乎意料的结果 sign/ratify an accord/deal/treaty/pact/agreement 签署协议diplomatically isolated country 在外交上被孤立的国家diplomatic solutions 外交解决方案 hot spot 热点 take hostilities toward..... 对……采取敌对态度 ethnic cleansing 种族排斥 refugee，illegal aliens 非法移民 mediator 调解员 national convention 国民大会 fight corruption 反腐败 corrupted election 腐败的选举 peace process 和平进程 give a boost to... 促进 booming economy 促进经济发展 mutual benefits/interests 双赢 Defense Minister，evacuate，flee from Pentagon 五角大楼impose/break a deadline 规定/打破最后期限 retaliate 报复 banking reform 金融改革 commissioner 代表 go bankrupt 破产 file for bankruptcy 提出破产 deputy 代表
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
1 abandon oneself to sth. 完全屈从于（某种感情或冲动） 2 have a（the )ability to do sth. =have a（the）ability in doing sth.有能力做某事 3 to the best of one's ability 尽力 4 be about to do when…正准备做某事突然...... 5 above all 首先，最重要in all 总计after all 毕竟; 终究 6 at home and abroad 在国内外go abroad 出国 7 in one's absence=in the absence of sb某人不在时be absent from 缺席 8 be absorbed in 全神贯注于... 9 access to 接近；进入 10 by accident 偶然by chance 偶然by mistake 错误地 11 be delayed through an accident 由于事故而耽误 12 be accompanied by 附有；伴随 13 according to 根据 14 open an account 开账户keep accounts 记账 account for说明on account of=because of 因为 15 accuse sb. of 控告某人... charge sb. with sth. 起诉某人 blame sb. for sth. 责备某人 16 be accustomed to sth./to doing sth.=be used to sth./to doing sth.习惯于干某事 17 have some acquaintance with 熟悉；熟知 18 come/run across （偶然）碰到get sth. across 使人理解某事 19 act as 充当，担任act out 表演（对话、故事）act on/upon 对...起作用 20 catch sb. in the act of doing sth. 抓住某人干某事 21 be active in 在...方面积极 take an active part in 积极参加... lead an active life 过着积极的生活 22 adapt oneself to 使自己适应... 23 add in 包括；加进去add to 增加；加强 add…to...把...加到...上add up to 合计起来 24 be addicted to sth./doing sth. 对...上瘾 25 in addition 此外，而且 26 deliver an address to 向...发表演讲 giving a closing address 致闭幕词 an address of welcome 欢迎词 27 admit to sth./doing sth. 承认... 28 in advance=before hand 提前 29 be of great（no ) advantage to 对...大大有利（毫无裨益） gain（have）an advantage over 优于；胜过 take advantage of sb. 利用某人 30 put an advertisement 登广告 31 ask for one's advice 征求某人的建议 give sb. advice on how to do sth. 就如何做某事给某人提出忠告 32 advise sb. on sth. 就某事对某人提出忠告 advise sb. against( doing) sth.劝某人不干某事 33 be afraid of 害怕；担心
政治 常见政治问题新闻词汇 ●Sanction制裁 ●Anarchy无政府状态 ●Ballot选票 ●Boycott联合抵制 ●Truce休战 ●Activist激进分子 ●Asylum政治庇护 ●Bill议案 ●Violate违反 ●Treaty协定 ●Parliament国会 ●House of commons下议院 ●Senate参议院 ●Congressman国会/众议院议员 ●Court法庭[院] ●House of lords上议院 ●Congress（美国等国的）国会、议会●Senator参议员 ●Legislature立法机关、立法机构 ●Procurator检察官 ●Security forces安全部队 ●Campaign运动选举 ●Cease-fire停火●Armed forces武装部队 ●Expel驱逐，放逐 ●Cabinet内阁 ●Casualty伤亡 ●Diplomatic tie外交关系 ●Ambassador大使，使节 ●Inflation通话膨胀 ●Reject否决 ●Statement声明 ●Interfere干涉 ●Unseat罢免 ●Protest示威 ●Democracy民主 ●Proposal提议 ●Domestic affairs内政 ●Resignation辞职 ●Impeach弹劾 ●Insurgent造反者，反抗国内政权的人●Multi-party elections多党选举 ●Amnesty特赦 ●Curfew宵禁 ●Anarchism无政府主义 ●Ballot选举票，投票，票数，投票 常见政治头衔新闻词汇 ●President总统 ●Premier总理 ●Secretary of state国务卿●Prime minister首相 ●Chief executive行政长官●Deputy president副总统●Foreign minister外长 ●Finance minister财长 ●Secretary-general秘书长●Chairman主席 新闻中出现的中国时政的词汇 ●Rapid economic growth快速经济增长 ●Disparate development发展不平衡 ●Flood-prevention project防洪工程 ●Building redundant project重复建设 ●Work contracted to households包干到户 ●Strive for a relatively comfortable life奔小康 ●Lighten the burden on the peasant（farmers）减轻农民负担●A constructive strategic partnership建设性战略伙伴关系 外交用词 ●Ambassador大使●Diplomacy外交●Consulate领事馆，领事任期，领事 的职位
11.常用新闻英语词汇. 政治、法律、外交 1. Abortive coup attempt流产政变 2. Absent trial缺席审判 3. Absentee voting缺席投票 1 4. Absolute majority绝对多数 5. Absolute monarchy君主专制政体 6. Abstain from voting放弃,不投票 7. Abstention弃权 8. Accord协定,一致 9. Accredited journalist特记者 10. Acting president代总统 11. Action platform行动纲领 12. Action policy行动方针,实施方针 13. Administration party执政党 14. Administrative authorities行政当局 15. Administrative injunction行政命令 16. Administrative policy speech施政演 17. Advanced countries发达国家 18. Advisory body顾问团 19. Advisory committee咨询委员会 20. Agenda会议事项,议事日程 21. Agreed formula商定的方安 22. Aid-giving agency援助机构 23. Alien domination外国统治 24. Allied powers同盟国 25. All-out ban全面禁止 26. Ambassador-at-large巡回大使 27. Ambassador extraordinary and plenipotentiary特命全权大使 28. Amendment修正案,附加条款 29. Amicable relation友好关系 30. Amnesty 31. Anarchy大赦 32. Annex(领土)合并,兼并 33. Anxious澳、新、美三国防御体系 34. Appeasement policy绥靖政策 35. Appropriate authorities有关当局
(1)ABC作业基础成本计算 (2)absorbed overhead已吸收制造费用 (3)absorption costing吸收成本计算 (4)account帐户,报表 (5)accounting postulate会计假设 (6)accounting series release会计公告文件 (7)accounting valuation会计计价 (8)account sale承销清单 (9)accountability concept经营责任概念 (10)accountancy会计职业 (11)accountant会计师 (12)accounting会计 (13)agency cost代理成本 (14)accounting bases会计基础 (15)accounting manual会计手册 (16)Accounting period会计期间 (17)Accounting policies会计方针 (18)Accounting rate of return会计报酬率 (19)Accounting reference date会计参照日
(20)accounting reference period会计参照期间 (21)Accrual concept应计概念 (22)Accrual expenses应计费用 (23)Acid test ration速动比率(酸性测试比率) (24)Acquisition购置 (25)Acquisition accounting收购会计 (26)Activity based accounting作业基础成本计算 (27)Adjusting events调整事项 (28)Administrative expenses行政管理费 (29)Advice note发货通知 (30)Amortization摊销 (31)Analytical review分析性检查 (32)Annual equivalent cost年度等量成本法 (33)Annual report and accounts年度报告和报表 (34)Appraisal cost检验成本 (35)Appropriation account盈余分配帐户 (36)Articles of association公司章程细则
高三常见词组汇总一 1. abandon the ship/sb 弃船/抛弃某人 2. have the ability to do sth 有能力做某事 3. cultivate/develop/foster one’s ability 培养能力 4. an able man 能干的人 5. be able to do 有能力做某事 6. return to normal 恢复正常 7. aboard the ship 在船上 8. above all 首先 9. go abroad/study abroad 出国/留学 10. people at home and abroad 海内外人事 11. in the absence of 在缺乏…..的条件下 12. be absent from 缺席 13. be absorbed in= be lost in 全神贯注于 14. academic performance 学习成绩 15. be accepted by/be admitted to/into 被录取 16. have/ gain/ obtain access to 获得机会进入 17. accomplish/achieve nothing 一事无成 18. account for 说明，解释；占比 19. take sth into account 考虑 20. on account of 由于 21. on no account/ in no case 绝不 22. accuse sb of 指控 23. be accustomed to 习惯于 24. achieve/ fulfill one’s ambition 实现志愿 25. achieve success/ one’s goal 获得成功/达到目的 26. acquire knowledge 获得知识 27. make achievement in 取得成就 28. run across/ come across 偶遇 29. across the street 街对面 30. act as 充当 31. take action 采取行动 32. Actions speak louder than words 事实胜于雄辩 33. Adapt (oneself) to= be adapted to 适应 34. adapt….for…改编…..为 35. add up to 合计达到 36. add to one’s worry 增添某人的担忧 37. add A to B 把A加到B上 38. be addicted to=be obsessed with 上瘾 39. adjust oneself to=be adjusted to 适应
英语新闻词汇大全accreditedjournalistn.特派记者advertisementn．广告．advancen．预发消息；预写消息affairn．桃色新闻；绯闻anecdoten．趣闻轶事assignmentn．采写任务attributionn.消息出处，消息来源backalleynewsn.小道消息backgroundingn．新闻背景Badnewstravelsquickly.坏事传千里。bannern．通栏标题 beatn．采写范围 blankvt."开天窗"bodyn.新闻正文boilvt．压缩(篇幅) boxn.花边新闻 briefn.简讯 bulletinn．新闻简报 bylinen.署名文章 captionn．图片说明caricaturen．漫画 carryvt．刊登 cartoonn．漫画 censorvt.审查(新闻稿件)，新闻审查
chartn．每周流行音乐排行版 clippingn．剪报 columnn．专栏；栏目 columnistn．专栏作家continuedstory连载故事;连载小说contributingeditor特约编辑 contributionn．(投给报刊的)稿件;投稿contributorn．投稿人 copydeskn．新闻编辑部 copyeditorn．文字编辑 correctionn．更正(启事) correspondencecolumn读者来信专栏correspondentn.驻外记者；常驻外埠记者 covervt．采访;采写 covergirln.封面女郎 covertcoverage隐性采访;秘密采访 cropvt．剪辑(图片) crusaden．宣传攻势 cutn．插图vt．删减(字数)cutlinen．插图说明dailyn．日报 datelinen．新闻电头 deadlinen．截稿时间 digvt．深入采访；追踪(新闻线索)；“挖”(新 闻) digestn．文摘
英语新闻词汇大全accredited journalist n. 特派记者 advertisement n．广告． advance n．预发消息；预写消息 affair n．桃色新闻；绯闻 anecdote n．趣闻轶事 assignment n．采写任务 attribution n. 消息出处，消息来源 back alley news n. 小道消息 backgrounding n．新闻背景 Bad news travels quickly. 坏事传千里。 banner n．通栏标题 beat n．采写范围 blank vt. "开天窗" body n. 新闻正文 boil vt．压缩(篇幅) box n. 花边新闻 brief n. 简讯 bulletin n．新闻简报 byline n. 署名文章 caption n．图片说明 caricature n．漫画 carry vt．刊登 cartoon n．漫画 censor vt. 审查(新闻稿件)，新闻审查 chart n．每周流行音乐排行版 clipping n．剪报 column n．专栏；栏目 columnist n．专栏作家
continued story 连载故事;连载小说contributing editor 特约编辑 contribution n．(投给报刊的)稿件;投稿contributor n．投稿人 copy desk n．新闻编辑部 copy editor n．文字编辑 correction n．更正(启事) correspondence column读者来信专栏correspondent n.驻外记者；常驻外埠记者 cover vt．采访;采写 cover girl n. 封面女郎 covert coverage 隐性采访;秘密采访 crop vt．剪辑(图片) crusade n．宣传攻势 cut n．插图vt．删减(字数) cut line n．插图说明 daily n．日报 dateline n．新闻电头 deadline n．截稿时间 dig vt．深入采访；追踪(新闻线索)；“挖”(新闻) digest n．文摘 editorial n．社论 editorial office 编辑部 daily 日报 morning edition 晨报 evening edition 晚报 quality paper 高级报纸 popular paper 大众报纸 evening paper 晚报 government organ 官报
高中英语常用词组归纳（珍藏版）All(a.,pron.&n.) all by oneself 独立，单独 above all 首先，特别是，最重要的是 after all 到底，毕竟 first of all 首先 in all 总共 most of all 最最 all at once 突然，同时，马上 all of a sudden 突然 all right 好吧，行，情况不错 all sorts of 各种各样的 all kinds of 各种各样的 all the best 万事如意 all the more 更加 all the same 尽管如此，仍旧（照样） all the year round 一年到头 AS(conj.,adv.& pron. ) as…as…与……一样 as a matter of fact 事实上 as a rule 通常 as a result 结果 as a whole 总的来说 as if(as though) 好象 as follows 如下 as for 就……而言 as(so) long as 只要
as soon as 一……就 as soon as possible 尽快 as usual 象往常一样 as well 也，还 as well as 同……一样 might(may) as well 不妨 so as to 以便 At(prep.) at a time 一次，每次 at breakfast 早餐时，正在吃早饭at first 最初 at home 在家 at last最后，终于 at least 至少 at (the) most至多，不超过 at one time 以前，曾经 at once 立刻，马上 at night 在夜里，在晚上 at midnight 在半夜 at present 目前，现在 at times有时候 at sea在大海上，在航行 at one’s own expense 自费 at the bottom 在底端 at the end (of) 最后，尽头 at the latest 最迟 at the mercy of 在……的支配下
英语新闻中常用高频词汇大全新闻词汇精选 1.Academy Awards 学院奖（奥斯卡金像奖） 2. Apollo Program 阿波罗计划 3. Mr Bean 豆子先生 4. Beat Generation 垮了的一代 5. Bible 《圣经》 6. Black Monday 黑色星期一 7. Broadway(New York) 百老会 8. Central Park 中央公园 9. Charlie Chaplin 查利·卓别林 10. Chinatown 唐人街 11.Civil rights movement 民权运动 12.Bill Clinton 比尔·克林顿 13.Coca-cola 可口可乐 14.Cookbooks 烹饪书 15.Cosmopolitan 大都 16.Cowboy 牛仔 17.Credit Card 信用卡 18.Disneyland 迪斯尼乐园 19.First lady 第一夫人 20.ghost towns 鬼城 21.the God father 教父 22.Grammy Awards 格来米奖 23.Great Depressions 大萧条 24.Great Salt lake 大盐湖 25.Gulf War 海湾战争
26.Halloween 万圣节(节) 27.Hariem 哈雷特(黑人区) 28.Harvard University 哈佛大学 29.Oxford University 牛津大学 30.Camoridge University 剑桥大学 31.Holiday Inn 假日酒店 32.Hollywood 好来坞 33.home computer 家用电脑 34.home video 家用录像 35.hot dog 热狗 36.Independence Day 独立日 37.Michael Jordan 麦克尔·乔丹 38.Michael Jackson 麦克尔·杰克逊 39.Helen Keller 海伦·凯莉 40.Kennedy Assasination 肯尼迪暗杀案 41.Kentucky Fried 肯德鸡 42.Bill Jean 比尔·金 43.Martin Luther King 马丁·路德金 44.Kodak 科达 45.Korean War 朝鲜战争 46.Lincoln Memorial 林肯纪念碑 47.Little Rock 小万城 48.Los Angeles 洛杉机 49.Bruce Lee 李小龙 50.McDonalds 麦当劳 51.Madonna 麦当娜 52.Marijuana 大麻 53.Marlboro Man 万宝路人 54.Mickey Mouse 米老鼠