金融英语（术语）
inflation 通货膨胀
deflation 通货紧缩
tighter credit 紧缩信贷
monetary policy 货币政策
foreign exchange 外汇
spot transaction 即期交易
forward transaction 远期交易
option forward transaction 择期交易
swap transaction 调期交易
quote 报价
settlment and delivery 交割
Treasury bond 财政部公债
current-account 经常项目
pickup in rice 物价上涨
Federal Reserve 美联储
buying rate 买入价
selling rate 卖出价
spread 差幅
contract 合同
at par 平价
premium 升水
discount 贴水
direct quoation method 直接报价法
indirect quoation method 间接报价法
dividend 股息
domestic currency 本币
floating rate 浮动利率
parent company 母公司
credit swap 互惠贷款
venture capital 风险资本
book value 帐面价值
physical capital 实际资本
IPO(initial public offering) 新股首发；首次公开发行
job machine 就业市场
welfare capitalism 福利资本主义
collective market cap 市场资本总值
glolbal corporation 跨国公司
transnational status 跨国优势
transfer price 转让价格
consolidation 兼并
leverage 杠杆
financial turmoil/meltdown 金融危机
file for bankruptcy 申请破产
bailout 救助
take over 收购
buy out 购买(某人的)产权或全部货物
go under 破产
take a nosedive （股市）大跌
tumble 下跌
falter 摇摇欲坠
on the hook 被套住
shore up confidence 提振市场信心
stave off 挡开, 避开,
liquidate assets 资产清算
at fire sale prices 超低价
sell-off 证券的跌价
reserve 储备
note 票据
discount贴现
circulate流通
central bank 中央银行
the Federal Reserve System联邦储备系统credit union 信用合作社
paper currency 纸币
credit creation 信用创造
branch banking 银行分行制
unit banking 单一银行制
out of circulation 退出流通
capital stock股本
at par以票面价值计
electronic banking电子银行
banking holding company 公司银行
the gold standard金本位
the Federal Reserve Board 联邦储备委员会the stock market crash 股市风暴
reserve ratio 准备金比率
division of labor 劳动分工
commodity money 商品货币
legal tender 法定货币
fiat money 法定通货
a medium of exchange交换媒介
legal sanction法律制裁
face value面值
liquid assets流动资产
illiquidl assets非流动资产
the liquidity scale 流动性指标
real estate 不动产
checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款
negotiable order of withdrawal accounts 大额可转让提款单money market mutual funds 货币市场互助基金
repurchase agreements 回购协议
certificate of deposits存单
bond 债券
stock股票
travelers'checks 旅行支票
small-denomination time deposits小额定期存款
large-denomination time deposits大额定期存款
bank overnight repurchase agreements 银行隔夜回购协议bank long-term repurchase agreements 银行长期回购协议thrift institutions 存款机构
financial institution 金融机构
commercial banks商业银行
a means of payment 支付手段
a store of value储藏手段
a standard of value价值标准
deficit 亏损
roll展期
wholesale批发
default不履约
auction拍卖
collateralize担保
markup价格的涨幅
dealer交易员
broker经纪人
pension funds 养老基金
face amount面值
commerical paper商业票据
banker's acceptance银行承兑汇票
Fed fund 联邦基金
eurodollar欧洲美元
treasury bills 国库券
floating-rate 浮动比率
fixed-rate 固定比率
default risk 拖欠风险
credit rating信誉级别
tax collection税收
money market货币市场
capital market资本市场
original maturity 原始到期期限
surplus funds过剩基金
syndication辛迪加
underwrite包销，认购
hedge对冲买卖、套期保值
innovation到期交易
spread利差
principal本金
swap掉期交易
eurobond market 欧洲债券市场
euronote欧洲票据
Federal Reserve Bank (FRB)联邦储备银行
unsecured credit无担保贷款
fixed term time deposit定期支付存款
lead bank牵头银行
neogotiable time deposit议付定期存款
inter-bank money market银行同业货币市场
medium term loan 中期贷款
syndicated credit银团贷款
merchant bank商业银行
portfolio management 有价债券管理
lease financing租赁融资
note issurance facility票据发行安排
bearer note不记名票价
underwriting facility包销安排
floating-rate note 浮动利率票据
bond holder债券持持有者
London Interbank Offered Rate(LIBOR)伦敦同业优惠利率back-up credit line备用信贷额
promissory note(P.N..p/n)本票
revolving cerdit 循环信用证，即revolving letter of credit non interest-bearing reserves无息储备金
interest rate controls 利率管制
interest rate ceiling 利率上限
interest rate floor 利率下限
破产insolvency
有偿还债务能力的solvent
合同contract
汇率exchange rate
私营部门private sector
财政管理机构fiscal authorities
宽松的财政政策slack fiscal policy
税法tax bill
财政public finance
财政部the Ministry of Finance
平衡预算balanced budget
继承税inheritance tax
货币主义者monetariest
增值税VAT (value added tax)
收入revenue
总需求aggregate demand
货币化monetization
赤字deficit
经济不景气recession
a period when the economy of a country is not successful, business conditions are bad, industrial production and trade are at a low level and there is a lot of unemployment
经济好转turnabout
复苏recovery
成本推进型cost push
货币供应money supply
生产率productivity
劳动力labor force
实际工资real wages
成本推进式通货膨胀cost-push inflation
需求拉动式通货膨胀demand-pull inflation
双位数通货膨胀double- digit inflation
极度通货膨胀hyperinflation
长期通货膨胀chronic inflation
治理通货膨胀to fight inflation
最终目标ultimate goal
坏的影响adverse effect
担保ensure
贴现discount
萧条的sluggish
认购subscribe to
支票帐户checking account
货币控制工具instruments of monetry control 借据IOUs(I owe you)
本票promissory notes
货币总监controller of the currency
拖收系统collection system
支票清算或结算check clearing
资金划拨transfer of funds
可以相信的证明credentials
改革fashion
被缠住entangled
货币联盟Monetary Union
再购协议repo
精明的讨价还价交易horse-trading
欧元euro
公共债务membership criteria
汇率机制REM
储备货币reserve currency
劳动密集型labor-intensive
股票交易所bourse
竞争领先frontrun
牛市bull market
非凡的牛市a raging bull
规模经济scale economcies
买方出价与卖方要价之间的差价bid-ask spreads 期货（股票）futures
经济商行brokerage firm
回报率rate of return
股票equities
违约default
现金外流cash drains
经济人佣金brokerage fee
存款单CD(certificate of deposit)
营业额turnover
资本市场capital market
布雷顿森林体系The Bretton Woods System
经常帐户current account
套利者arbitrager
远期汇率forward exchange rate
即期汇率spot rate
实际利率real interest rates
货币政策工具tools of monetary policy
银行倒闭bank failures
跨国公司MNC ( Multi-National Corporation)
商业银行commercial bank
商业票据comercial paper
利润profit
本票，期票promissory notes
监督to monitor
佣金（经济人）commission brokers
套期保值hedge
有价证券平衡理论portfolio balance theory
外汇储备foreign exchange reserves
固定汇率fixed exchange rate
浮动汇率floating/flexible exchange rate
货币选择权（期货）currency option
套利arbitrage
合约价exercise price
远期升水forward premium
多头买升buying long
空头卖跌selling short
按市价订购股票market order
股票经纪人stockbroker
国际货币基金the IMF
七国集团the G-7
监督surveillance
同业拆借市场interbank market
可兑换性convertibility
软通货soft currency
限制restriction
交易transaction
充分需求adequate demand
短期外债short term external debt
汇率机制exchange rate regime
直接标价direct quotes
资本流动性mobility of capital
赤字deficit
本国货币domestic currency
外汇交易市场foreign exchange market
国际储备international reserve
利率interest rate
资产assets
国际收支balance of payments
贸易差额balance of trade
繁荣boom
债券bond
资本captial
资本支出captial expenditures
商品commodities
商品交易所commodity exchange
期货合同commodity futures contract
普通股票common stock
联合大企业conglomerate
货币贬值currency devaluation
通货紧缩deflation
折旧depreciation
贴现率discount rate
归个人支配的收入disposable personal income 从业人员employed person
汇率exchange rate
财政年度fiscal year
自由企业free enterprise
国民生产总值gross antional product
库存inventory
劳动力人数labor force
债务liabilities
市场经济market economy
合并merger
货币收入money income
跨国公司Multinational Corproation
个人收入personal income
优先股票preferred stock
价格收益比率price-earning ratio
优惠贷款利率prime rate
利润profit
回报return on investment
使货币升值revaluation
薪水salary
季节性调整seasonal adjustment
关税tariff
失业人员unemployed person
效用utility
价值value
工资wages
工资价格螺旋上升wage-price spiral
收益yield
补偿贸易compensatory trade, compensated deal 储蓄银行saving banks
欧洲联盟the European Union
单一的实体a single entity
抵押贷款mortgage lending
业主产权owner's equity
普通股common stock
无形资产intangible assets
收益表income statement
营业开支operating expenses
行政开支administrative expenses
现金收支一览表statement of cash flow
贸易中的存货inventory
收益proceeds
投资银行investment bank
机构投资者institutional investor
垄断兼并委员会MMC
招标发行issue by tender
定向发行introduction
代销offer for sale
直销placing
公开发行public issue
信贷额度credit line
国际债券international bonds
欧洲货币Eurocurrency
利差interest margin
以所借的钱作抵押所获之贷款leveraged loan
权利股发行rights issues
净收入比例结合net income gearing
证券行业词汇
share, equity, stock股票、股权;
bond, debenture, debts债券;
negotiable share可流通股份;
convertible bond可转换债券;
treasury/government bond国库券/政府债券;
corporate bond企业债券;
closed-end securities investment fund 封闭式证券投资基金; open-end securities investment fund 开放式证券投资基金; fund manager基金经理/管理公司;
fund custodian bank基金托管银行;
market capitalization市值;
p/e ratio市盈率;(price/earning)
mark-to-market逐日盯市;
payment versus delivery银券交付;
clearing and settlement清算/结算;
commodity/financial derivatives 商品/金融衍生产品;
put / call option看跌/看涨期权;
margins, collateral保证金;
rights issue/offering配股;
bonus share红股;
dividend红利/股息;
ADR美国存托凭证/存股证;(American Depository Receipt) GDR全球存托凭证/存股证;(Global Depository Receipt) retail/private investor个人投资者/散户;
institutional investor机构投资者;
broker/dealer券商;
proprietary trading自营;
insider trading/dealing内幕交易;
market manipulation市场操纵;
prospectus招股说明书;
IPO新股/初始公开发行;(Initial Public Offering) merger and acquisition收购兼并。
会计与银行业务用语 (汇总)
汇款用语
汇款||寄钱to remit||to send money
寄票供取款||支票支付to send a cheque for payment
寄款人 a remitter
收款人 a remittee
汇票汇单用语
国外汇票foreign Bill
国内汇票inland Bill
跟单汇票documentary bill
空头汇票accommodation bill
原始汇票original bill
改写||换新票据renewed bill
即期汇票sight bill||bill on demand
... days after date||... days' after date ... 日后付款
... months after date||... months' after date ... 月后付款
见票后... 日付款... days' after sight||... days' sight
见票后... 月付款... months' after sight||... months' sight
同组票据set of bills
单张汇票sola of exchange||sole of exchange
远期汇票usance bill||bill at usance
长期汇票long bill
短期汇票short bill
逾期汇票overdue bill
宽限日期days of grace
电汇telegraphic transfer (T.T)
邮汇postal order||postal note (Am.)||post office order||money order 本票promissory note (P/N)
押汇负责书||押汇保证书letter of hypothecation
副保||抵押品||付属担保物collateral security
担保书trust receipt||letter of indemnity
承兑||认付acceptance
单张承兑general acceptance
有条件承兑qualified acceptance
附条件认付conditional acceptance
部分认付partial acceptance
拒付||退票dishonour
拒绝承兑而退票dishonour by non-acceptance
由于存款不足而退票dihonour by non-payment
提交presentation
背书endorsement||indorsement
无记名背书general endorsement||blank endorsement
记名式背书special endorsement||full endorsement
附条件背书conditional endorsement
限制性背书restrictive endorsement
无追索权背书endorsement without recourse
期满||到期maturity
托收collection
新汇票||再兑换汇票re-exchange||re-draft
外汇交易exchange dealing||exchange deals
汇兑合约exchange contract
汇兑合约预约forward exchange contract
外汇行情exchange quotation
交易行情表course of exchange||exchange table
汇价||兑换率exchange rate||rate of exchange
官方汇率official rate
挂牌汇率||名义汇率nominal rate
现汇汇率spot rate
电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate
兑现率||兑现汇率demand rate
长期汇率long rate
私人汇票折扣率rate on a private bill
远期汇票兑换率forward rate
套价||套汇汇率||裁定外汇行情cross rate
付款汇率pence rate
当日汇率||成交价currency rate
套汇||套价||公断交易率arbitrage
汇票交割||汇票议付negotiation of draft
交易人||议付人negotiator
票据交割||让与支票票据议付to negotiatie a bill
折扣交割||票据折扣to discount a bill
票据背书to endorse a bill
应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000 收到汇款to receive remittance
填写收据to make out a receipt
付款用语
付款方法mode of payment
现金付款payment by cash||cash payment||payment by ready cash
以支票支付payment by cheque
以汇票支付payment by bill
以物品支付payment in kind
付清||支付全部货款payment in full||full payment
支付部分货款||分批付款payment in part||part payment||partial payment
记帐付款||会计帐目内付款payment on account
定期付款payment on term
年分期付款annual payment
月分期付款monthly payment||monthly instalment
延滞付款payment in arrear
预付货||先付payment in advance||prepayment
延付货款deferred payment
立即付款prompt payment||immediate payment
暂付款suspense payment
延期付款delay in payment||extension of payment
支付票据payment bill
名誉支付||干与付款payment for honour||payment by intervention
结帐||清算||支付settlement
分期付款instalment
滞付||拖欠||尾数款未付arrears
特许拖延付款日days of grace
保证付款del credere
付款to pay||to make payment||to make effect payment
结帐to settle||to make settlement||to make effect settlement||to square||to balance
支出||付款to defray||to disburse
结清to clear off||to pya off
请求付款to ask for payment||to request payment
恳求付帐to solicit payment
拖延付款to defer payment||to delay payment
付款被拖延to be in arrears with payment
还债to discharge
迅速付款to pay promptly
付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 付款相当慢to pay slowly||to take extended credit
付款不好to pay badly||to be generally in arrear with payments
付款颇为恶劣to pay very badly||to never pay unless forced
拒绝付款to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款项We shall look to you for the payment||We shall depend upon you for the
payment ||We expect payment from you
惠请付款kindly pay the amount||please forward payment||please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce
payment.
惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly
postpone the time for payment a little longer.
索取利息to charge interest
附上利息to draw interest||to bear interest||to allow interest
生息to yield interest
生息3% to yield 3%
存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit
在银行存款to have money in a bank||to have a bank account||to have money on deposit
向银行提款to withdraw one's deposit from a bank
换取现金to convert into money||to turn into cash||to realize
折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10%
discount off the price
打折扣购买to buy at a discount
打折扣出售to sell at a discount
打折扣-让价to reduce||to make a reduction
减价to deduct||to make a deduction
回扣to rebate
现金折扣cash discount
货到付款||现金提货cash on deliver (C.O.D.)
货到付现款cash on arrival
即时付款prompt cash
净价||最低价格付现net cash
现金付款ready cash
即期付款spot cash||cash down||cash on the nail
凭单据付现款cash against documents
凭提单付现款cash against bills of lading
承兑交单documents against acceptance (D/A)
付款交单documents against payment (D/P)
折扣例文
除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息
。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.
付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。
Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.
财会名词
（1）会计与会计理论
会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting
注册会计师CPA Certified Public Accountant
国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA
美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship
合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions
会计要素Accounting Elements 会计原则Accounting Principles
会计实务过程Accounting Procedures 财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption
货币计量假设Unit-of-measure Assumption
持续经营假设Continuity(Going-concern) Assumption
会计分期假设Time-period Assumption 资产Asset 负债Liability
业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matching Principle
全面披露原则Full-disclosure (Reporting) principle
客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
权责发生制Accrual Basis 现金收付制Cash Basis
财务报告Financial Report 流动资产Current assets
流动负债Current Liabilities 长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
（2）会计循环
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System
帐户Ledger 会计科目Account 会计分录Journal entry
原始凭证Source Document 日记帐Journal
总分类帐General Ledger 明细分类帐Subsidiary Ledger
试算平衡Trial Balance 现金收款日记帐Cash receipt journal
现金付款日记帐Cash disbursements journal
销售日记帐Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries
（3）现金与应收帐款
现金Cash 银行存款Cash in bank 库存现金Cash in hand
流动资产Current assets 偿债基金Sinking fund
定额备用金Imprest petty cash 支票Check(cheque)
银行对帐单Bank statement
银行存款调节表Bank reconciliation statement
在途存款Outstanding deposit 在途支票Outstanding check
应付凭单Vouchers payable 应收帐款Account receivable
应收票据Note receivable 起运点交货价F.O.B shipping point
目的地交货价F.O.B destination point 商业折扣Trade discount
现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance
损益表法Income statement approach 资产负债表法Balance sheet approach
帐龄分析法Aging analysis method 直接冲销法Direct write-off method
带息票据Interest bearing note 不带息票据Non-interest bearing note
出票人Maker 受款人Payee 本金Principal 利息率Interest rate
到期日Maturity date 本票Promissory note 贴现Discount
背书Endorse 拒付费Protest fee
（4）存货
存货Inventory 商品存货Merchandise inventory 产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
目的地抵岸价格F.O.B destination
寄销Consignment 寄销人Consignor 承销人Consignee
定期盘存Periodic inventory 永续盘存Perpetual inventory
购货Purchase 购货折让和折扣Purchase allowance and discounts
存货盈余或短缺Inventory overages and shortages
分批认定法Specific identification 加权平均法Weighted average
先进先出法First-in, first-out or FIFO
后进先出法Lost-in, first-out or LIFO 移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM
市价Market value 重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit 下限Lower limit 毛利法Gross margin method
零售价格法Retail method 成本率Cost ratio
（5）长期投资
长期投资Long-term investment 长期股票投资Investment on stocks
长期债券投资Investment on bonds 成本法Cost method
权益法Equity method
合并法Consolidation method 股利宣布日Declaration date
股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds
票面利率Contract interest rate, stated rate
市场利率Market interest ratio, Effective rate
普通股Common Stock 优先股Preferred Stock
现金股利Cash dividends
股票股利Stock dividends 清算股利Liquidating dividends
到期日Maturity date
到期值Maturity value
直线摊销法Straight-Line method of amortization
实际利息摊销法Effective-interest method of amortization
（6）固定资产
固定资产Plant assets or Fixed assets 原值Original value
预计使用年限Expected useful life
预计残值Estimated residual value 折旧费用Depreciation expense
累计折旧Accumulated depreciation 帐面价值Carrying value
应提折旧成本Depreciation cost 净值Net value
在建工程Construction-in-process 磨损Wear and tear 过时Obsolescence 直线法Straight-line method (SL) 工作量法Units-of-production method (UOP)
加速折旧法Accelerated depreciation method
双倍余额递减法Double-declining balance method (DDB)
年数总和法Sum-of-the-years-digits method (SYD)
以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease 廉价购买权Bargain purchase option (BPO) 资产负债表外筹资Off-balance-sheet financing
最低租赁付款额Minimum lease payments
（7）无形资产
无形资产Intangible assets 专利权Patents 商标权Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organization cost
租赁权Leasehold 摊销Amortization
（8）流动负债
负债Liability 流动负债Current liability 应付帐款Account payable
应付票据Notes payable 贴现票据Discount notes
长期负债一年内到期部分Current maturities of long-term liabilities
应付股利Dividends payable 预收收益Prepayments by customers
存入保证金Refundable deposits 应付费用Accrual expense
增值税Value added tax 营业税Business tax
应付所得税Income tax payable 应付奖金Bonuses payable
产品质量担保负债Estimated liabilities under product warranties
赠品和兑换券Premiums, coupons and trading stamps
或有事项Contingency 或有负债Contingent 或有损失Loss contingencies
或有利得Gain contingencies 永久性差异Permanent difference
时间性差异Timing difference 应付税款法Taxes payable method
纳税影响会计法Tax effect accounting method
递延所得税负债法Deferred income tax liability method
（9）长期负债
长期负债Long-term Liabilities 应付公司债券Bonds payable
有担保品的公司债券Secured Bonds
抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds
信用公司债券Debenture Bonds 一次还本公司债券Term Bonds
分期还本公司债券Serial Bonds 可转换公司债券Convertible Bonds
可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds
记名公司债券Registered Bonds 无记名公司债券Coupon Bonds
普通公司债券Ordinary Bonds 收益公司债券Income Bonds
名义利率，票面利率Nominal rate 实际利率Actual rate
有效利率Effective rate 溢价Premium 折价Discount
面值Par value 直线法Straight-line method
实际利率法Effective interest method
到期直接偿付Repayment at maturity 提前偿付Repayment at advance
偿债基金Sinking fund 长期应付票据Long-term notes payable
抵押借款Mortgage loan
（10）业主权益
权益Equity 业主权益Owner's equity
股东权益Stockholder's equity 投入资本Contributed capital 缴入资本Paid-in capital 股本Capital stock
资本公积Capital surplus 留存收益Retained earnings
核定股本Authorized capital stock 实收资本Issued capital stock 发行在外股本Outstanding capital stock 库藏股Treasury stock 普通股Common stock 优先股Preferred stock
累积优先股Cumulative preferred stock
非累积优先股Noncumulative preferred stock
完全参加优先股Fully participating preferred stock
部分参加优先股Partially participating preferred stock
非部分参加优先股Nonpartially participating preferred stock
现金发行Issuance for cash 非现金发行Issuance for noncash consideration
股票的合并发行Lump-sum sales of stock 发行成本Issuance cost
成本法Cost method 面值法Par value method
捐赠资本Donated capital 盈余分配Distribution of earnings 股利Dividend 股利政策Dividend policy
宣布日Date of declaration 股权登记日Date of record
除息日Ex-dividend date
股利支付日Date of payment 现金股利Cash dividend
股票股利Stock dividend 拨款appropriation
（11）财务报表
财务报表Financial Statement 资产负债表Balance Sheet
收益表Income Statement 帐户式Account Form
报告式Report Form 编制（报表）Prepare
工作底稿Worksheet 多步式Multi-step 单步式Single-step
（12）财务状况变动表
财务状况变动表中的现金基础SCFP.Cash Basis
（现金流量表）
财务状况变动表中的营运资金基础SCFP.Working Capital Basis
（资金来源与运用表）
营运资金Working Capital 全部资源概念All-resources concept
直接交换业务Direct exchanges 正常营业活动Normal operating activities
财务活动Financing activities 投资活动Investing activities
（13）财务报表分析
财务报表分析Analysis of financial statements
比较财务报表Comparative financial statements
趋势百分比Trend percentage 比率Ratios
普通股每股收益Earnings per share of common stock
股利收益率Dividend yield ratio 价益比Price-earnings ratio
普通股每股帐面价值Book value per share of common stock
资本报酬率Return on investment 总资产报酬率Return on total asset
债券收益率Yield rate on bonds
已获利息倍数Number of times interest earned
债券比率Debt ratio 优先股收益率Yield rate on preferred stock
营运资本Working Capital 周转Turnover 存货周转率Inventory turnover
应收帐款周转率Accounts receivable turnover
流动比率Current ratio 速动比率Quick ratio 酸性试验比率Acid test ratio
（14）合并财务报表
合并财务报表Consolidated financial statements 吸收合并Merger 创立合并Consolidation 控股公司Parent company 附属公司Subsidiary company 少数股权Minority interest
权益联营合并Pooling of interest 购买合并Combination by purchase
权益法Equity method 成本法Cost method
（15）物价变动中的会计计量
物价变动之会计Price-level changes accounting
一般物价水平会计General price-level accounting
货币购买力会计Purchasing-power accounting
统一币值会计Constant dollar accounting
历史成本Historical cost 现行价值会计Current value accounting
现行成本Current cost 重置成本Replacement cost
物价指数Price-level index
国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)
消费物价指数Consumer price index (or CPI)
批发物价指数Wholesale price index
货币性资产Monetary assets
货币性负债Monetary liabilities
货币购买力损益Purchasing-power gains or losses
资产持有损益Holding gains or losses
未实现的资产持有损益Unrealized holding gains or losses
现行价值与统一币值会计Constant dollar and current cost accounting