a basket of currencies
一揽子货币,一篮子货币
A/C payee only
只可转帐
abacus
算盘
abandoned property
废弃财产abandoned property option
财产废弃选择权abandonment charge
报废支出,废弃费用abandonment option
放弃选择权abandonment value 废弃价值abatement claim
减价要求
ABC inventory system
ABC存货制度ability to bear criterion
承受能力,承受能力标准
abnormal cost 非正常成本
abnormal
depreciation
非正常折旧
abnormal exchange
非正常交易,非正常
行市
abnormal gain
非正常收益
abnormal item
例外项目,特殊项目,
非正常项目
abnormal loss
非正常损失
abnormal profit
非正常利润
abnormal rate of
return
非正常投资回报率
abnormal return
非正常报酬
abnormal risk
非正常风险
abnormal spoilage
非正常毁损
abnormal waste
非正常损耗
above par
高于面值
above-the—line
经常项目,线上项目
[损益表]
above—the—line
expenditure
经常项目支出,线上
项目支出[损益表]
above-the-line
receipt
经常预算收入,线上
项目收入[损益表]
absence rate
缺勤率
absenteeism rate
缺勤率
absolute
acceptance
无条件承兑
absolute
assignment
无条件转让
absolute bond
无附加条件债券
absolute contract
无附加条件合同
absolute cover
绝对保险范围
absolute discharge
无条件豁免,无条件
解除债务
absolute
endorsement
无条件背书
absolute error
绝对误差
absolute fixed cost
固定成本,绝对固定
成本
absolute fixed peg
system
绝对联系汇率制
absolute
inheritance
绝对继承权
absolute liability
绝对赔偿责任
absolute ownership
绝对所有权
absolute par
固定票面价,不变票
面价
absolute quota
绝对配额
absolute
subscription
确定条件的募集
absolute title
绝对产权
absolute total loss
实际全损
absolute value error
绝对值误差
absorbed burden
已分配费用,已分摊
费用
absorbed cost
已吸收成本,已分摊
成本
absorbed expense
已分配费用,已分摊
费用
absorbed
overheads
已分配经常费用,已
分摊经常费用
absorption
分配,分摊,吸收
absorption account
分摊账户,计价账户
absorption costing
分摊成本法,吸收成
本法
absorption pricing
分摊法定价
absorption rate
分配率,分摊率,吸收
率
abstract of account
账户概要,账户摘要
abstract of posting
过账分录表
abstract of title
产权证明,产权说明
书
abstracts
概要,摘要
accelerated debt
maturity
提前还债期限
accelerating
premium
累进奖金
acceptability test
可接受性测试
acceptable audit
risk
可接受审计风险
acceptable quality
level
可接受质量水平
acceptance
承兑,认付
acceptance
payable
应付承兑票据
acceptance
agreement
承兑契约
acceptance and
guarantee
承诺与保证
acceptance bank
承兑银行
acceptance by
intervention
参与承兑,参加承兑
acceptance
certificate
验收证明
acceptance charge
承兑费
1
acceptance commission
承兑手续费,承兑佣金
acceptance condition
承兑条件acceptance credit 承兑信用acceptance declaration
承兑申报单acceptance fee
承兑手续费acceptance for honour
代承兑,信用担保承兑
acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection
验收
acceptance letter of credit
承兑信用证acceptance line
银行承兑限额acceptance market 票据市场,票据贴现市场
acceptance
maturity
承兑票据到期日
acceptance
maturity record
承兑汇票到期记录
acceptance of
engagement
接受委托
acceptance period
承付期
acceptance
receivable
应收承兑票据
acceptance register
承兑票据登记簿
acceptance testing
验收测试,验收检查
accepted bill
已承兑汇票
accepted bond
已承兑债券
accepted draft
已承兑汇票
accepting bank
承兑银行
accepting house
承兑机构,承兑银行
accepting rate of
exchange
外汇承兑率
acceptor
承兑人[银行],接受
人[契约]
access
存取
access capability
存取能力
access control
存取控制
access control
verification
存取控制验证
access cycle
存取周期
access routine
存取程序
access value
存取值
accession
财产自然增益
accession tax
财产增益税
accessor
存取器
accessory contract
附带合同,附带合约
accessory product
副产品
accessory risk
附加险
accident and health
plan
意外和健康保障计
划
accident death
benefit
意外死亡赔偿金,工
伤死亡抚恤金
accident insurance
意外事故险,意外险
accommodating
bank
通融银行
accommodation
allowance
住宿津贴
accommodation bill
通融票据
accommodation
draft
通融汇票
accommodation
endorsement
通融背书
accommodation
endorser
通融票据背书人
accommodation
kite
空头支票,欠单
accommodation
note
通融票据
accommodation
parties
通融票据关系人
accommodation
purchase
优惠采购
accommodation
risk
通融险
accommodator
资金融通者,贷款人
accord and
satisfaction
和解和清偿,应允和
清偿
account
账户,会计科目
account analysis
账户分析
account analysis
approach
账户分析法
account balance
账户余额
account chart
会计科目表
account
classification
账户分类
account closing
method
账结法
account closing
procedure
结账程序,结账手续
account code
账户编号,会计科目
编号
account days
放账日期
account distribution
账户分配
account due
到期账款
account executive
客户主管
account flow chart
账户流程图
account form
账户格式,账户式
account form
balance sheet
账户式资产负债表
account in arrear
积欠账目
account in dispute
有争议账目
account in transit
未达账项,在途账
account in trust
信托账户
account note
会计科目单,账目单
account number
账号,账户编号
2
account of the exchequer
国库账
account paid
付讫
account payable master file
应付账款主档案account payee
收款人账户account receivable programme
收账程序
account sales
承销清单,销售清单account settled
结算,已结清账目account title
会计科目,账户名称account transfer
转账科目
account transfer memo
转账通知单accountability
经管责任,问责性accountability approach
经管责任观,受托责任观accountability unit 责任单位accountable person
责任人
accountancy
会计学,会计业务
accountancy
service
会计事务,会计服务
accountant
会计人员,会计师
accountant general
总会计师,会计长
accountant in
charge
会计主管,主办会计
accountant’s
certificate
会计师证明书
accountant’s fee
会计师费
accountant's
handbook
会计师手册
accountant’s report
会计师报告
accountant's
responsibility
会计师职责
accounting
会计
accounting activity
会计工作,会计业务
accounting
adjustment
账务调整
accounting affairs
会计事务
accounting
alternatives
备选会计方法
accounting
approach
会计方法
accounting archives
会计档案
accounting
assumption
会计假设
accounting base
会计基础
accounting based
on shift
分班核算
accounting based
on task
单项任务核算
accounting beta
会计贝他系数,会计
β系数
accounting book
会计账簿,会计账册
accounting by
counter
柜组核算
accounting centre
核算中心
accounting
changes
会计变更
accounting check
会计检查,会计稽
核,会计校验
accounting choice
会计选择
accounting clerk
记账员,会计员
accounting code
会计法规,会计条例
accounting concept
会计概念,会计观念
accounting
consultancy
会计咨询
accounting control
会计控制,会计管理
accounting
convention
会计惯例
accounting cost
会计成本,会计费用
accounting criteria
会计标准
accounting cycle
会计循环
accounting data
会计资料
accounting decision
会计决策
accounting
department
会计部,会计处,会
计科
accounting
disclosure
会计披露,会计揭示
accounting display
board
核算牌,核算板
accounting division
会计部门
accounting doctrine
会计学说,会计信条
accounting
document
会计凭证,会计文件
accounting element
会计要素
accounting entity
会计实体,会计主体,
会计单位
accounting entry
会计分录
accounting
equation
会计等式
accounting error
会计差错
accounting
estimate
会计估计
accounting ethics
会计职业道德,会计
专业道德
accounting event
会计事项
accounting
evidence
会计凭证
accounting
evolution
会计演进,会计演变
accounting
expertise
会计专长
accounting field
会计界,会计领域
accounting file
会计档案
accounting firm
会计师事务所,会计
公司
accounting for
income tax
所得税会计
accounting for
inventory
存货会计
accounting for joint
venture
合资企业会计,合营
会计
3
accounting for merger
合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph
会计图表,核算图表accounting guidelines
会计指南,会计指引accounting historiography
会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information
会计信息,会计资讯accounting item
账项,账目accounting language
会计语言accounting law
会计法
accounting legislation
会计立法
accounting
literature
会计文献,会计学文
献
accounting loss
会计损失
accounting manual
会计手册,会计工作
守则
accounting
measurement
会计计量
accounting
mechanism
会计机制
accounting method
会计方法
accounting model
会计模式
accounting
objective
会计目标
accounting officer
会计主任,会计主管
accounting
organisation
会计组织
accounting period
会计期间,会计报告
期
accounting
personnel
会计人员
accounting
philosophy
会计哲学
accounting policy
会计政策
accounting policy
change
会计政策变更
accounting
postulate
会计假设,会计假定
accounting practice
会计实务,会计惯例,
会计师事务所
accounting
principles
会计原则,会计原理
accounting
procedure
会计程序
accounting process
会计处理程序,会计
过程
accounting
profession
会计职业,会计专
业,会计行业
accounting profit
会计利润
accounting
programme
记账程序
accounting rate of
return
会计报酬率
accounting ratio
会计比率,财务比率
accounting record
会计记录,会计簿籍
accounting
reference date
会计参照日
accounting
reference period
会计参照期间
accounting reform
会计改革
accounting
regulation
会计法规,会计规范
accounting report
会计报告,会计报表
accounting
representation
会计反映
accounting
responsibility
会计责任
accounting routine
会计程序
accounting rule
会计规则
accounting service
会计服务
accounting
software
会计软件
accounting
software package
会计软件包
accounting staff
会计工作人员
accounting
statement
会计报表
accounting
supervision
会计监督
accounting system
会计制度,会计系统
accounting
technique
会计技术
accounting tems
会计术语
accounting
terminology
会计名词,会计术语
accounting theory
会计理论
accounting
thoughts
会计思想
accounting
treatment
会计处理
accounting trend
会计趋势,会计动态
accounting unit
会计单位,账务处理
单位
accounting
valuation
会计计价,会计估价
accounting voucher
记账凭证
accounting work
会计业务,会计工作
accounting year
会计年度
accounts payable
应付账款
accounts payable
ledger
应付账款总账,应付
账款分类账
accounts payable
period
应付账款期
accounts payable
register
应付账款登记簿
accounts prepaid
预付账款,预付货款
accounts receivable
4
应收账款
accounts receivable ledger
应收账款总账,应收账款分类账accounts receivable period
应收账款期accounts receivable turnover
应收账款周转率accreditation
评审
accredited party
授信买方accreditee
信用证接受人,信用证受益人accrediting party
信用证开立方accreditor
信用证申请人accretion of capital 资本增值
accrual accounting 权责发生制会计,应计制会计
accrual accounting model
应计会计模式accrual basis
权责发生制,应计制accrual concept
权责发生概念,应计
概念
accrual date
应收应付日期,应计
日期
accruals
应计项目
accrued asset
应计资产
accrued basic wage
应计基本工资
accrued bonus
应计奖金
accrued
depreciation
应计折旧
accrued dividend
应计股利
accrued expense
应计费用
accrued income
应计收益
accrued interest
payable
应计未付利息
accrued interest
receivable
应计未收利息
accrued item
应计项目
accrued liability
应计负债
accrued loss
应计损失
accrued payable
应计未付款项
accrued payroll
应计未付工资
accrued pension
cost
应计养老金成本
accrued profit
应计利润
accrued
receivables
应计未收款项
accrued rent
应计租金
accrued revenue
应计收入
accrued tax
应计税款,应付税款
accrued wage
应计未付工资
accumuated
dividend
累计股利
accumulated
amortisation
累计摊销,累积摊销
accumulated
apportionment
累计分配,累积分配
accumulated cost
累计成本,累积成本
accumulated deficit
累计亏损,累积亏损
accumulated
depletion
累计折耗,累积折耗
accumulated
depreciation
累计折旧;累积折旧
accumulated
earnings
累计收益
accumulated error
累计误差
accumulated fund
累积基金
accumulated
income
累计收益
accumulated profit
累计利润
5
B Share
B股
baby bond
小额债券
back charge
决算后费用
back duty
欠税,补缴税款back freight
退货运费
back money
拖欠款;逾期未付款back order
缺货;延期交货
back order memo 延期交货通知书back pay
欠薪
back rent
欠租
back salary
欠薪
back-door financing 秘密融资;后门融资back—door listing 借壳上市
backed bond
担保债券
backlog
积压
back—to-back credit 相对信用;转接式信
用;背对背信用
back-to-back loan
易币贷款
backtrack search
追踪查找
back—up
后备;后援
back-up copy
副本
back—up diskette
后备软盘
backward
integration
反向兼并
backward
supervision
反向监控
backward tracing
反向追踪
backwardation
延期交割费
bad and doubtful
loans
呆滞及不良贷款
bad asset
不良资产;呆滞资产
bad buy
赔本买卖
bad claim
不良债权
bad debt
坏账
bad debt expense
坏账费用
bad debt insurance
坏账保险
bad debt loss
坏账损失
bad debt provision
坏账准备
bad debt ratio
坏账比率
bad debt recovery
坏账收回
bad debt write—off
坏账冲销
bad debts
recovered account
坏账收回账户
bad loan
不良贷款
bad title
失效产权;无效所有
权
badges of trade
交易标志
bail bond
保释担保;保释担保
书
bailee
受托人
bailer
寄托人;委托人
bailment
财务委托
bailment of goods
受托保管货品
bailout method
投资残值计算法
bailout payback
method
投资残值回收期计
算法
bailout period
委托期
balance
余额;结余;结存
bear
抛空投机;空投;卖空
bear account
空头账户(指在证券
交易所做空头)
bear and bull
买空卖空
bear bond
看跌债券;熊债券
bear campaign
抛空风
bear clique
空头集团
bear compaign
卖空风潮;压价风潮
bear covering
补空
bear drive
卖空潮
bear market
市价疲软
bear operation
卖空行为
bid deposit
投标押金
bid guarantee
投标担保;承包担保
bid price
投标价格
bid rate
投标价
bilateral agreement
双边协议
bilateral arbitrage
双边套汇
bilateral assistance
双边援助
bill broker
票据经纪人
bill clearing
票据清算
bill collection
票据托收
bill of estimate
估价单
bill of exchange
汇票
bill of export or
import
货物进出口报单
black figure
余额
black market
黑市
blank account book
空白账簿
blank credit
空白信用汇票
blank invoice
空白发票
blank receipt
空白收据
blind trust
隐蔽信托
block allocation
整笔拨款
blue—chip
corporation
蓝筹公司
board lot
手
bond indenture
债券信托契约
bond insurance
债券保险
bonded
indebtedness
担保债务
bonded store
保税仓库;保税物料
bonus share
红股
6
book debt
账面债务
bookkeeping
procedure
记账程序
borrowing plan
借款计划
bought and sold
note
买卖单据
branch bank
account
分行账户
budget account
预算账户
bull bond
看涨债券
business contract
营业合同
buying rate
买进汇率;买入价
7
cable confirmation 电报确认书
cable credit
电传信用证
cable draft
电汇汇票
cable order
电报订货;电表订单cable rate
电汇汇率
cable transfer
电汇
call deposit
通知存款;活期存款call in advance
预收股款
call in arrear
催缴逾期股本
call loan
短期贷款
callable bond
可提前赎回债券callable capital
通知即缴股本callable loan
通知放款canceled bond
已注销债券cancellable lease 可解除租约capacity level
生产能力水平capacity limit
生产能力极限
capacity loading
生产能力负荷
capital adequacy
ratio
资本充足率
capital adjustment
account
资本调整帐户
capital appraisal
资本评估
capital appreciation
资本增值
capital asset
资本资产;长期资产
capital assurance
资本保险
cargo certificate
海运货物保险合同
cargo claim
货运索赔
cargo insurance
rate
货物保险费率
carried interest
附带权益
carry-back of loss
亏损转回
carrying amount
账面金额
cash basis
现金收付制
cash bonus
现金红利
cash book
现金登记簿
cash budget
现金预算
cash collection
basis
收付实现制
cash distribution
rate
现金分配率
cash dividend
现金股利
casual audit
临时审计
casual expense
临时性费用
casual worker
散工
casualty and theft
loss
意外事故及盗窃损
失
casualty insurance
灾难保险
casualty insurance
proceeds
意外险收入
central bank
中央银行
central bank rate
中央银行贴现率
central clearing
house
结算中心
central clearing
system
中央结算制度;集体
交收系统
certificate of
compliance
合约完成证明书
certificate of
deposit
存款单
certificate of
exemption
豁免证明书
certificate of
indebtedness
国库券;借据
cessation of
business
停业
cession
转让财产权益
chain banking
连锁银行业务
chain discount
连锁折扣
chain index
连锁指数
check and balance
互相制衡
check commitee
稽核委员会
check list
核对项目清单
check mark
核对符号
check price
限价
check programme
检查程序
cheque account
支票账户
circular for
confirmation
通函确认
circular letter of
credit
循环信用证;流通信
用证
circular note
旅行支票
city collection
同城托收
civil action
民事诉讼
claim
索赔;债权
classificationof
accounts
帐户分类;会计科目
分类
claused bill
附条款票据
clearing balance
票据交换差额;结算
差额
close end
固定金额
closing
结账;结转
closing inventory
期末存货
code of banking
practice
银行营运守则
coefficient—norm
costing
定额成本法
collateral note
附担保品期票
collection
收账
collection method
收付实现制
columnar journal
多栏式日记账
commercial
accounting
商业会计
commercial invoice
商业发票
commission income
8
佣金收入
committed cost
约束成本
commodity fund
turnover
商品资金周转率
common cost
allocation
共同成本分摊
country collection
异地托收
credit advice
存款通知书;贷款通
知
credit fund
信贷资金
crown debt
国债;公债
currency exchange
货币兑换
current value
现值
customers account
应收账款
cyclical variation
循环变动
9
daily accounting
日常核算
daily statement
日报表
daily trading limit
每日价格上下限data base
数据库
data classification 数据分类
data conversion
数据转换
data file
数据档案
data storage
数据储存
date draft
定期汇票
date of acceptance 承兑日期
date of cancellation 注销日
day book
日记账
dead asset
无用资产
dead stock
呆滞存货
dead ticket
成交单
debenture coupon 债券利息票debenture interest
债券利息
debeture
债券
debit
借;借记;借方
debit-credit
bookkeeping
借贷记账法
debt instrument
债务票据
debt mortgage
抵押债务
debt—adjusting
债务调整
debts to assets
ratio
负债对资产比率
decentralised
accounting
分权制会计
decimal system
十进制
declaration of
dividend
分派股息公告
declared value
设定价值
declining balance
余额递减
decrement
减值
deductible loan
可扣除借款
deed of guarantee
保证契据
default cost
违约成本
default risk
违约风险
defeasance of debt
债务废除
deferral
递延账项
deferred asset
递延资产
deferred debit
递延借项
deferred posting
延期过账
deferred revenue
递延收入
deferred taxation
递延税项
deficit
赤字
delayed payment
延期付款
delinquent account
逾期未收账款
delivered duty paid
完税后交货
delivery by
instalment
分期交货
demand draft
即期汇票
demutualisation
股份化;股份制;将会
员制转为股份制
departmental
accounting
部门核算
departmental
costing
部门成本计算
departmental
expense
部门费用
depletable asset
折耗资产;递耗资产
deposit
存款;保证金;定金;
押金
deposit rate
存款利率
deposit slip
存款单
deposit—taking
company
接受存款公司
deprecation
expense
折旧费用
depreciated cost
折余成本
depreciation period
折旧期限
deregulation
放宽管制
design fee
设计费用
desired ending
inventory
预期期末存货
detailed audit
详细审计
determinable
income
固定收益
development
expense
开发费用
dialy cash balance
每日现金余额
differential cost
差量成本
differential duties
差别关税
differential fixed
cost
差量固定成本
diminishing asset
递耗资产
diminishing return
报酬递减
direct clearing
直接结算
direct expense
直接费用
direct material
直接材料
direct
out—of-pocket
costs
直接付现成本;直接
支付成本
direct quotation
直接报价
direct subsidy
直接补贴
directory file
目录文件
disbursement
insurance
船舶费用保险
disbursement
voucher
付款凭证
disclosure of
interest
权益披露
discount on bond
债券折价
discount operation
贴现操作
discounted cash
flow
折现现金流量
discounted payback
10
method
折现回收期法discretionary variable cost
酌量变动成本discriminant analysis
差别分析;判别分析法
dishonoured cheque
拒付支票disposable personal income
个人可支配收益disposal of fixed asset
固定资产清理;固定资产变卖
distorted income
不真实收益distress price
处理价
distribution in kind 实物分派;实物分配distributor
经销商diversification of risk
风险分散
dividend in kind
实物股利dividend option
股利期权
dividend paid
已付股利
dividend yield
股息率
document
文件;凭证
documentary
acceptance
跟单承兑
documentary draft
跟单汇票
dollar overhang
美元过剩
domestic loan
国内放款
domestic share
内资股
dormant asset
闲置资产
double entry
复式记账
double—check
双重核对
doubtful debts
provision
呆账准备;坏账准备
downside price
movement
价格走低
draw on one's
credit
凭信用借款
drawee bank
付款银行
drought reserve
财务困难准备金
dual pricing
双重定价法
due on demand
活期;即期
dutiable article
应课税商品
duty of secrecy
保密责任
duty paid certificate
完税凭证
dynamic ratio
动态比率
11
earmarked loan
专用贷款
earning power
盈利能力;收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test
收益测试economic accounting
经济核算economic appraisal 经济评估economic depreciation
经济折旧economic value
经济价值
effective cost
实际成本
effective exchange rate
实际汇率
effective tax rate
实际税率effectiveness audit 效用审计
efficient portfolio
有效投资组合electronic data processing
电子数据处理
eligible commercial
paper
有效商业票据
elimination entry
抵销分录
employee benefits
payable
应付福利费
employee liability
insurance
职工伤亡保险
employee pension
职工养老金
employee
retirement fund
职工退休基金
employee share
option
职工认股权
employee's
insurance fund
职工保险基金
employment of fund
资金运作
endorse
背书
endowment annuity
养老年金
endowment profit
赞助盈利
enforceable
contract
强制执行合同;强行
执行合约
enlarged share
capital
已扩股本
enterprise income
tax
企业所得税
entreport trade
转口贸易
equal-cost line
等成本线
equilibrium analysis
均衡分析
equipment fund
设备基金
equipment
replacement
设备更新;设备重置
equity accounting
权益会计
equity capital
权益资本
equity contribution
投入资本
equity financing
股票融资
equity investment
权益投资
equity ownership
资本所有权;权益
equity value per
share
每股权益
error bound
误差界限
error of
computation
计算错误
error-free operation
无错操作
estate agent
地产经纪人
estate duty
遗产税
estimated
assessment
估计评税
estimated cost
system
估计成本制度
Eurocheque
欧洲支票
Euro-commercial
paper
欧洲商业票据
Eurocurrency
欧洲货币
evergreen credit
常年信用
ex drawing
不支取利润
exception
审计异议;例外
exceptional item
例外项目;特殊项目
excess charge
超额费用
excess depreciation
过度贬值
excessive profit
超额利润
exchange
commission
兑付佣金
exchange fund bill
外汇基金票据
exchange parity
外汇平价
exchange rate
外汇汇率;汇率
exchange rate gap
汇率差额
exchange rate
quotation
汇率牌价
exchange ratio
交换比率
exchange
restriction
外汇限制
ex—dividend date
除息日
executory
consideration
待履行约定
exempt agreement
例外协议
exemption clause
免责条款
ex-factory pass rate
出厂合格率
expansion fund
发展基金
expected life
预期使用年限
expected variance
预计误差
expended
appropriation
已用拨款
expense account
费用账户
expense payable
应付费用
expense standard
费用标准
exponential curve
指数曲线
export letter of
credit
出口信用证
export quota
出口配额
export tariff
出口关税
12
extension and
footing
小计和合计
external exchange
对外交易
external loan
外债
extra dividend
额外股利
extraneous
earnings
额外收益
extraordinary profit
非常利润
13
facility
资金融通;信用安排factoring commission
让售佣金
factory cost
制造成本
fair presentation
公正表述
fair wear and tear 正常损耗
false accounts
假账
false reporting
虚假申报
fancy paper
热门证券
fault analysis
故障分析;失效分析fctory set price
出厂价格
feasible portfolio set
可行投资组合feathered asset
虚假资产;渗水资产fee tail
指定继承人的不动产
fellow-trader commission
同业佣金fidelity fund
互保基金
fiduciary fund
信托基金
field audit
现场审计
fieldwork allowance
外勤工作津贴
file directory
档案目录;文件目录
file ouput
档案输出
final beneficiary
最终受益人
finance charge
财务费用
finance department
财务部门
finance lease
accounting
融资租赁会计
financial accounting
财务会计
financial accounts
财务报表
financial condition
财务状况
financial data
财务数据
financial disclosure
财务状况披露
financial institution
金融机构
financial investment
金融投资
financial
management
财务管理
financial
programme
财务计划
financial settlement
财务结算
financial statement
财务报表
financing cost
理财成本
financing structure
融资结构
fine paper
有信用票据
firm contract
确定合同;确定合约
first mortgage
第一抵押权
fiscal agent
财务代理人
fiscal year
会计年度
fixed asset
固定资产
fixed budget
固定预算
fixed charge ratio
固定费用率
fixed intangible
asset
固定无形资产
fixed liability
固定负债
fixed overhead
固定管理费用
fixed premium
固定保险费
fixed rate bond
固定利率债券
fixed ratio
固定比率
fixed trust
固定信托
flat interest rate
统一利率
flexible budget
弹性预算
flexible price
弹性价格
floating exchange
rate
浮动汇率
floating loan
浮动贷款
floating price
浮动价格
floating stock
流通股
flow of cost
成本流转
flow—through
accounting
实交税收会计
fluctuation
波动;变动
footing
合计
forecast variance
预测差异
forecasted balance
sheet
预计资产负债表
foreign agent
account
国外代理商账户
foreign credit
海外信用证;海外信
贷
foreign currency
deposit
外币存款
foreign currency
translation
外币折算
foreign exchange
allocation
外汇分配制度
foreign exchange
dealings
外汇交易
foreign exchange
market
外汇市场
foreign exchange
quotation
外汇牌价
foreign exchange
speculation
外汇投机
foreign lending
国外贷款;境外贷款
foreign source
income
境外收益
foreign trade
financing
外贸资金融通
forex option
外汇期权
formal contract
正式合同
forward bargain
远期交易
forward delivery
远期交货
forward entitlement
远期权利
forward funding
提供远期资金
forward rate
远期汇率
forward trade
远期交易
14
foul bill of lading
不完全定单franchise tax
专营税
fraudulent disbursement
伪造支出fraudulent trading 欺诈性交易
free cash flow
自由现金流量
free rate
自由汇率
freehold land
永久地权
free-market economy
自由市场经济freight
运费
fringe benefit
附加福利
fringe wage
附加工资
frozen asset
冻结资产
full audit
全面审计
full cost
完全成本
fully paid share capital 已缴足股本
functional cost
职能成本
functional
obsolescence
功能性贬值
fund flow
资金流向
fund pool
综合投资
fundamental law
基本定律
funded debt
长期债务
funds flow
资金流转
funds statement
资金表
future delivery
期货;远期交货
future value
终值
15
gage
担保品;抵押品gain and loss
损益;盈亏
gain on exchange 外汇盈余gardening expense 绿化费用garnishee order
第三债权人扣款申请
garnishee wage
扣发工资
gearing
资本负债率;杠杆比率
general agency
总代理
general economic risk
一般经济风险general expenses 总务费用
general journal
普通日记账
general liability
普通债务
general management trust 一般信托
general offer
全面收购建议general preferential
duty
普遍优惠关税
general purchasing
power
一般购买力
generalised audit
software
通用审计软件
gift tax
赠与税
giro bank
转账银行
giro cheque
转账支票
global bond
全球债券
godown charge
仓库费用
going concern
持续经营
gold standard
金本位
good faith
certificate
良好信用证书
goods and chattels
一般动产
goods in bond
保税货物
goods in transit
insurance
货运保险
goods received
note
商品收讫单
goodwill
商誉
government audit
政府审计
government
expenditure
政府支出
government loan
公债
government
securities
政府债券
grace period
宽限期
grant
补助金
green back
美钞
gross amount
method
总价法
gross budget
总预算
gross capital
formation
资本构成总额
gross domestic
investment
国内投资总额
gross expenditure
支出总额
gross export value
出口总值
gross investment
投资总额
gross liabilities
总负债
gross margin
毛利;边际贡献
gross pay
工资总额
gross price
总价
gross receipt
收入总额
gross sales
销售总额
group accounts
集团报表
group company
集团公司
group profit
集团利润
growth stock
成长股
guarantee fund
保证金
guaranteed credit
担保信贷
guaranteed fund
保证基金
guaranteed letter of
credit
保兑信用证
guaranteed liability
担保债务
guaranteed loan
担保贷款
guaranteed
mortgage
担保抵押
guaranteed reserve
保证准备金
guaranty fund
保证金
guild
行业协会;同业公会
16
haircut
扣减;扣减率
half-adjust
四舍五入
Hang Seng Index 恒生指数
hard arbitrage
转手套利
hard goods
耐用消费品
hard market
市场坚挺harmonisation system
协调关税制度
head of expenditure 开支类别
hedge
套期;对冲交易;套头交易
hedge accounting 套期保值会计hedge fund
对冲基金
hidden asset
隐匿资产
high exchange
高汇价
high profit item
高利项目
higher in quotation 行市看涨highest bid
最高投标价
highlight
概述
highs and lows
高价和低价
hike in price
涨价
hire purchase
agreement
租购协议
historial rate
历史汇率
holder in due
course
正当持票人
holding company
控股公司;母公司
holding gain
持有利得
holiday premium
pay
假日奖金
home office
总店;本店
honorarium
酬金
horizontal audit
同业查帐
horizontal
competition
同业竞争
hour cost
小时成本
hour—rate wage
计时工资
housing
grants—in-aid
住房补贴
housing reserve
住房公积金
human asset
accounting
人力资产会计
hurdle rate
利率下限
hurdle rate of return
最低报酬率
hybrid accounting
method
混合会计法
hybrid cost
混合成本
hybrid securities
混合证券
hypothecate
抵押
hypothecated asset
抵押资产
hypothecated stock
用作抵押品的股票
hypothecation
抵押
hypothesis testing
假设测试
hypothetical sinking
fund
假定偿债基金
17
Identifiable asset
可辨认资产
Idle cash
闲置现金
Idle time cost
停工成本
Illiquid fund
非流动资金Immediate asset
流动资产Impairment loss
亏损
Import charge
进口费用
Import exchange
进口外汇
Import surcharge
进口附加税
Imp rest basis
定额制
Imputation
估算
In the red
赤字;亏损Inactive account
不活跃账户Incentive pay
奖金
Incidence of taxation
税收负担;税收归属Income account 收益账户
Income before tax
税前收益
income flow
收益流转
income in kind
实物收益
income recognition
收益确认
income tax
deduction
所得税扣款
incomeplete bill
不完整票据
increase of budget
追加预算
incremental
investment
增量投资
indemnity
损害赔偿
indenture
合同
independent audit
独立审计
indirect bill
间接票据
indirect finance
间接融资
indirect matching
间接配比
indirect trade
间接贸易
individual income
tax
个人所得税
individual
proprietorship
独资
induced investment
诱发性投资
industrial
adjustment
行业调整
industrial project
工业项目
inefficient capital
market
无效资本市场
ineligible bill
无效票据
inflation
通货膨胀
information network
信息网络
information
technology
信息技术
initial appropriation
首次拨款
initial estimate
初步概算
initial expenditure
开办费
initiation fee
入会费
inland forwarding
expense
国内运费
input-output
analysis
投入产出分析
insider dealing
内幕交易
insolvency funds
无力偿付基金
inspection of
accounts
查账;检查账目
installation charge
安装费
instalment delivery
分期交货
instalment financing
分期付款融资
instant wholesale
转手批发
insurable property
可保财产
insurance
certificate
保险凭单
insurance contract
保险合同
insurance fund
保险基金
intangible wear and
tear
无形损耗
integrated
operation
整体经营
intellectual property
right
知识产权
inter-city settlement
异地结算
inter-departmental
income
部门间收益
interest
利息
interest cost
利息成本
interest group
利益集团
interest on
overdraft
透支利息
interest rate
利率
interest rebate
利息回扣
interest subsidy
利息补贴
interest warrant
付息凭证
interim audit
中期审计
interim dividend
中期股利
interior liability
内部负债
intermediate
account
中间账户
intermediate market
中间市场
internal auditiing
内部审计
internal control risk
内部控制风险
internal document
内部凭证
internal transfer
price
内部转移价格
international
accounting
国际会计
international
bidding
国际招标
international
investment
国际投资
international
settlement
国际结算
intra-city settlement
18
同城结算intra—company transaction
内部交易introduction to bid 招标
inventory adjustment
存货调整
inventory financing 存货融资
inventory management
存货管理
inventory shrinkage 存货损耗
inventory value
存货价值investment adviser 投资顾问investment decision 投资决策investment in outside unit
对外投资investment income 投资收益investment premium
投资溢价investment profit
增量利润invisible asset
无形资产
invisible trade
无形贸易
involuntary loan
强制贷款
inward bill
进口单据
irrevocable credit
不可撤销信用证
issue by tender
招标发行
issued capital stock
已发行股本
item received in
advance
预收项目
itemised account
明细账户
items received in
advance
预收项目
job audit
工作审计
job cost
分批成本
job evaluation
工作评价
job lot control
分批控制
job order cost
system
分批成本制度
job order costing
分批成本计算
job specification
工作说明
jobbing business
证券经销业务
joint account
共同账户
joint bid
联合投标
joint consultation
联合协商
joint contribution
共同出资
joint cost
联合成本
joint debtors
共同债务人
joint investment
联合投资
joint obligation
连带债务
joint ownership
共有权
joint property
共有财产
joint stock company
股份公司
joint stock system
股份制
jointly controllend
asset
共同控制财产
journal
日记账簿;分录簿
journal entry
分录
journalising
document
记账凭证
judgement rating
判断法
judicial capacity
司法权力
judicial proceeding
司法程序
jumbo certificate
大额股票
jumbo risk
高风险
junior bond
非优先债券
junk pirce
极低价格
jurisdiction of
boundary
地域管辖权
just in time
manufacturing
适时生产
just in time
purchasing
适时购货
justification routine
证明程序
justified price
合理价格
justifying digit
调整数字
kanban system
看板制度;看板管理
karat
开(计算黄金纯度的
单位)
keelage
入港税
kerb broker
场外经纪人
kerb dealing
场外交易
kerb exchange
场外交易所
kerb market
场外市场
key board entry
键盘输入
key business ratios
关键行业比率
key currency
主要货币
key employee
关键雇员
key executive
insurance
关键管理人员保险
key executive
option
关键管理人员购股
权
key indicator
关键指标
key ledger
总分类账
key management
personnel
关键管理人员
key money
额外小费
key variable
关键变量
keyboard
键盘
key—man
insurance
重要雇员保险
kick back
回扣;回佣
kind
实物
kite
空头支票
kite—flyer
开空头支票者
kiting
挪用补空
kiting cheque
空头支票
19
kiting stock
空头股票
knock-down price
成交价格
known liability
已知负债
known loss
已知损失
L/C(letter of credit)信用证
label data
标号数据
label record
标号记录
labeled price
标价
labour accounting
人工会计
labour cost accounting
人工成本会计labour efficiency
人工效率
labour insurance
劳动保险
labour quantity standard
人工工时标准labour union expense
工会经费
lagging indicator 滞后经济指标
land expropriation
right
土地征用权
land occupancy
charge
场地使用费
land use tax
土地使用税
lapsed policy
失效保单
last invoice price
method
最近进价法
last trading day
最后交易日
latent asset
潜在资产
lawful reserve
法定准备金
lead manager
主要经办人
leading economic
indicator
主要经济指标
learning curve
学习曲线
lease accounting
租赁会计
lease expense
租赁费用
leased property
租赁财产
leasehold mortgage
租赁资产抵押
leasing industry
租赁业
least significant
digit
最低有效数字
ledger
分类账
ledger asset
账面资产
legal asset
法定资产
legal contract
合法合同;合法合约
legal entity
法人;合法组织
legal mortgage
合法抵押
legal risk
法律风险
legal value
法定价值
lending ceiling
贷款最高限额
lending loss
贷款损失
letter of
confirmation
确认书
letter of credit at
sight
即期信用证
letter of
hypothecation
银行抵押书
letter of subrogation
权益转让书
level of optimisation
最优化水平
level of significance
重要水准
leverage
杠杆作用
leveraged leasing
杠杆租赁
liabilities to capital
ratio
负债对资本比率
liability
management
债务管理
liability with interest
带息负债
licensing system
许可证制度
licit traffic
合法交易
life assurance
人寿保险
life interest
终身权益
life-cycle costs
寿命周期成本
limit of overdrawn
account
透支限额
limit on time policy
限时保险单
limitation of action
诉讼时效
limited by
guarantee
保证有限偿还
limited liability
有限责任
limited policy
有限制保险单
limited value
insurance
限额投保
line function
直线职能
line management
直线管理
line-item budget
分项预算
liquid asset
速动资产
liquidation
清算
liquidation expense
清算费用
liquidation
procedure
清算程序
liquidity
流动性
liquidity risk
流动性风险
list of properties
财产清单
listed securities
上市证券
living cost index
生活费指数
loan agreement
借款协议;借款和约
loan capital
借贷资本
loan consortium
贷款国际财团
loan for specific
projects
专项贷款
loan interest
贷款利息
loan of
development fund
开发基金贷款
loan repayable
应付贷款
loan stock
借款股
local acceptance
当地承兑
local budget
20
好accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称,会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period(会计期间) are related to specific time periods ,typically one year(通常是一年) 资产负债表:balance sheet 可以不大写b 利润表:income statements (or statements of income) 利润分配表:retained earnings 现金流量表:cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD) 客户服务Customer Service ,例如客服员叫CSR,R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply,例如产品调度员叫P S Planner 2、人员的称谓 助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk ,如会计文员为Accounting Clerk 主任supervisor 经理Manager 总经理GM,General Manager 入场费admission 运费freight 小费tip 学费tuition 价格,代价charge 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 1
会计英语中英文对照 会计方面专业术语的英文翻译acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration e_pense 管理费用advances 预付 advertising e_pense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并
amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied e_pense 已分配费用 applied manufacturing e_pense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 yybalance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费
会计词典(中英文比照) 通过整理的会计词典(中英文比照)相关文档,渴望对大家有所扶植,感谢观看! DOC格式. a basket of currencies 一揽子货币,一篮子货币 A/C payee only 只可转帐 abacus 算盘 abandoned property 废弃财产 abandoned property option 财产废弃选择权 abandonment charge 报废支出,废弃费用 abandonment option 放弃选择权 abandonment value 废弃价值 abatement claim
减价要求 ABC inventory system ABC存货制度 ability to bear criterion 承受实力,承受实力标准abnormal cost 非正常成本 abnormal depreciation 非正常折旧 abnormal exchange 非正常交易,非正常行市abnormal gain 非正常收益 abnormal item 例外项目,特殊项目,非正常项目abnormal loss 非正常损失 abnormal profit 非正常利润 abnormal rate of return 非正常投资回报率
abnormal return 非正常酬劳 abnormal risk 非正常风险 abnormal spoilage 非正常毁损 abnormal waste 非正常损耗 above par 高于面值 above-the-line 经常项目,线上项目[损益表] above-the-line expenditure 经常项目支出,线上项目支出[损益表] above-the-line receipt 经常预算收入,线上项目收入[损益表] absence rate 缺勤率 absenteeism rate 缺勤率 absolute acceptance
汉英会计词汇 人名帐户 personal account 工作底稿 working paper 已承兑汇票 accepted draft/bill 已发行股本 issued capital 己催缴股本 called-up capital 己缴股本 paid-up capital 已赎回票据 retired bill 欠付催缴股款 calls in arrear 毛存现金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛损 gross loss 日记簿 journal 月结单 monthly statement 少量余额 minority balance 分配 allocation 分类帐 ledger 公证文件 noting 分摊 apportionment 加成 mark-up 永久业权 freehold 主要成本 prime cost 未催缴股本 uncalled capital 申请及分配 application and allotment 目标条款 object clause 平价发行 issued at par 出让人帐 vendor account 自平 self-balancing
自平分类帐 self-balancing ledger 自动转帐 autopay 成本会计 cost accounting 共同 joint 存货记录簿 stock records 存货周转率 stock turnover rate 存货帐 stock account 年终盘点存货 year-end stock taking 企业个体 business entity 合伙企业 partnership 在运品 goods in transit 在制品 work-in-progress 呆帐 bad debts 呆帐准备 provision for bad debts 没收 forfeiture 利息帐法 interest account method 重置 replacement 决算表 final accounts 折扣栏 discount column 折旧 depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount 非人名帐户 impersonal account 抽取 extract 固定资产 fixed assets 长期负债 long-term liabilities 法人 legal person 股本 share capital 拒付票据 dishonoured bill 股份 share 或有负债 contingent liability
一,会计要素 会计accounting 决策人Decision Maker 公众会计Public Accounting 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 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 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 二、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
汉英会计词汇 人名帐户personal account 工作底稿working paper 已承兑汇票accepted draft/bill 已发行股本issued capital 己催缴股本called-up capital 己缴股本paid-up capital 已赎回票据retired bill 欠付催缴股款calls in arrear 毛存现金cash in hand 毛利gross profit 毛利率gross profit ratio/margin 毛损gross loss 日记簿journal 月结单monthly statement 少量余额minority balance 分配allocation 分类帐ledger 公证文件noting 分摊apportionment 加成mark-up 永久业权freehold 主要成本prime cost 未催缴股本uncalled capital 申请及分配application and allotment 目标条款object clause 平价发行issued at par 出让人帐vendor account 自平 self-balancing 自平分类帐self-balancing ledger 自动转帐autopay 成本会计cost accounting 共同joint 存货记录簿stock records 存货周转率stock turnover rate 存货帐stock account 年终盘点存货year-end stock taking 企业个体business entity 合伙企业partnership 在运品goods in transit 在制品work-in-progress 呆帐bad debts 呆帐准备provision for bad debts 没收forfeiture 利息帐法interest account method 重置replacement 决算表final accounts 折扣栏discount column 折旧depreciation 折旧帐法depreciation account method 折旧准备帐法depreciation provision account method 折价discount 非人名帐户impersonal account 抽取extract 固定资产fixed assets 长期负债long-term liabilities 法人legal person 股本share capital 拒付票据dishonoured bill 股份share liability contingent 负债或有. 所有权ownership 承兑acceptance 承兑人acceptor 法定股本authorised capital 股东主权shareholders 'equity 股东资金shareholders 'fund 受票人drawee 直线折旧法straight-line depreciation method 直接工资direct wages 直接原料direct material 直接费用direct expenses 股票share certificate 承销人consignee 承销清单account sales 抵销set-offs 抵销性错误compensating error 定额制度imprest system 科目account 负债liabilities 信讬人trustee 按比例分配pro rata 背书endorsement 持票人holder 盈余surplus 盈余分拨帐appropriation account 重点钜数materiality 重估折旧法revaluation depreciation method 借方debit 借项通知单debit note 借项通知单(银行用) debit advice 库存现金cash in hand match 配比.个别several 纯利net profit 纯利率net profit ratio 记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry 原始分录错误error of original entry 原始分录簿book of original entry
会计术语中英文对照
跨期摊提费用分配(inter-period expenses allocation) 计划成本(planned cost) 数量差异(quantity variance) 燃料费用分配(fuel expenses allocation) 定额成本控制制度(norm cost control system)定额管理(management norm) 可递延成本与不可递延成本(deferrable cost and undeferrable cost) 成本控制标准(standard of cost control) 副产品成本计算(by-product costing) 责任成本(responsibility cost) 生产损失核算(production loss accounting) 生产成本(production cost) 预计成本(predicted cost) 成本结构(cost structure) 房地产开发成本 主要成本与加工成本(prime costs and processing costs) 决策成本(cost of decision making) 成本计算品种法(category costing method) 在产品成本(work-in-process cost)
工厂成本(factory cost) 成本考核(cost assess ) 制造费用(manufactruing expenses) 动力费用分配(power expenses allocation) 趋势分析法(trend analysis approach) 成本计算简单法(simple costing method) 责任成本层次(levels of responsibility cost)对比分析法(comparative analysis approach)约当产量比例法(equivalent units method)原始记录(original record) 可比产品成本分析(general product cost analysis) 成本计算方法(costing method) 成本计算对象(costing objective) 成本计算单位(costing unit) 成本计划完成情况分析 成本计划管理体系(planned management system of cost) 成本计划(cost plan) 成本会计(cost accounting) 成本核算原则(principle of costing) 成本核算程序(cost accounting qrocedures)
a basket of currencies 一揽子货币,一篮子货币 A/C payee only 只可转帐 abacus 算盘 abandoned property 废弃财产abandoned property option 财产废弃选择权abandonment charge 报废支出,废弃费用abandonment option 放弃选择权abandonment value 废弃价值abatement claim 减价要求 ABC inventory system ABC存货制度ability to bear criterion 承受能力,承受能力标准 abnormal cost 非正常成本 abnormal depreciation 非正常折旧 abnormal exchange 非正常交易,非正常 行市 abnormal gain 非正常收益 abnormal item 例外项目,特殊项目, 非正常项目 abnormal loss 非正常损失 abnormal profit 非正常利润 abnormal rate of return 非正常投资回报率 abnormal return 非正常报酬 abnormal risk 非正常风险 abnormal spoilage 非正常毁损 abnormal waste 非正常损耗 above par 高于面值 above-the—line 经常项目,线上项目 [损益表] above—the—line expenditure 经常项目支出,线上 项目支出[损益表] above-the-line receipt 经常预算收入,线上 项目收入[损益表] absence rate 缺勤率 absenteeism rate 缺勤率 absolute acceptance 无条件承兑 absolute assignment 无条件转让 absolute bond 无附加条件债券 absolute contract 无附加条件合同 absolute cover 绝对保险范围 absolute discharge 无条件豁免,无条件 解除债务 absolute endorsement 无条件背书 absolute error 绝对误差 absolute fixed cost 固定成本,绝对固定 成本 absolute fixed peg system 绝对联系汇率制 absolute inheritance 绝对继承权 absolute liability 绝对赔偿责任 absolute ownership 绝对所有权 absolute par 固定票面价,不变票 面价 absolute quota 绝对配额 absolute subscription 确定条件的募集 absolute title 绝对产权 absolute total loss 实际全损 absolute value error 绝对值误差 absorbed burden 已分配费用,已分摊 费用 absorbed cost 已吸收成本,已分摊 成本 absorbed expense 已分配费用,已分摊 费用 absorbed overheads 已分配经常费用,已 分摊经常费用 absorption 分配,分摊,吸收 absorption account 分摊账户,计价账户 absorption costing 分摊成本法,吸收成 本法 absorption pricing 分摊法定价 absorption rate 分配率,分摊率,吸收 率 abstract of account 账户概要,账户摘要 abstract of posting 过账分录表 abstract of title 产权证明,产权说明 书 abstracts 概要,摘要 accelerated debt maturity 提前还债期限 accelerating premium 累进奖金 acceptability test 可接受性测试 acceptable audit risk 可接受审计风险 acceptable quality level 可接受质量水平 acceptance 承兑,认付 acceptance payable 应付承兑票据 acceptance agreement 承兑契约 acceptance and guarantee 承诺与保证 acceptance bank 承兑银行 acceptance by intervention 参与承兑,参加承兑 acceptance certificate 验收证明 acceptance charge 承兑费 1
流动资产:CURRENT ASSETS: 货币资金Cash 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivable 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中:原材料Raw material 库存商品Stock goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 流动资产合计TOTAL CURRENT ASSETS 非流动资产:NON-CURRENT ASSETS 发放贷款及垫款Loans and payments on behalf 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产原价Fixed assets original cost 减:累计折旧Less:Accumulated depreciation 固定资产净值Fixed assets--net value 减:固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value 在建工程Construction in progress 工程物资Construction supplies 固定资产清理Fixed assets pending disposal 生产性生物资产Bearer biological assets 油气资产Oil and natural gas assets 无形资产Intangibel assets 开发支出Research and development costs 商誉Goodwill 长期待摊费用Long-term deferred expenses
E E & OE 如有错漏,有权更正 errors and omission excepted 的缩写。 earmark 指定用途,专款专用 指限定一种收入的用途。例如,政府将向职工课征的工薪税,专用于社会保险津贴。公司设置的偿债基金,专用于偿还债券的本息。 earmarked loan 专用贷款 指已指定用途的贷款。例如,商业银行的短期贷款,只能作为流动资金周转。 earned income 劳动所得,劳动收入 指靠个人劳动而不是靠投资或财产出租所获得的收入。其中包括职工工资、薪金和其他报酬收入。其税收负担大大轻于投资收入。 earned income credit 劳动收入税收减免 美国税法对年度收入低于一定金额的低工薪收入者,所给予的个人所得税税额减免。earned surplus 营业盈余,已获盈余 指留存收益(retained earnings) 。即累计收益(accumulated income)减已分配的全部股利。目前这个词语已被认为陈旧而较少使用。参见surplus 。 earnest 定金,保证金 即earnest money 。指签订购货合同时买主向卖主所交纳的一笔款项,作为履行购货合同的保证金。 earning power 盈利能力,收益能力 指一个企业在未来一定时期营业收益和营业资产之间的比率,即投资收益率。这个词语有时也指一个投资项目的内含收益率(internal rate of return) earnings ①收益,盈余 一个年度的企业净收益(net income) 。参见每股收益(earnings per share) 。 ②劳动所得,劳动收入 指职工的工资(wage) 或薪金(salary) 等报酬。即earned income 。 earnings before interest and tax 支付利息 和税款前收益缩写为EBIT 。指在计算企业净收益过程中,尚未扣除借入资本利息和所得税。 earnings coverage ratio 收益偿债能力比率 或称coverage ratio 。财务分析用词。指计量企业偿付债务能力的财务比率。它从性质上不同于静态的债务比率(debt ratio) ,而是动态的偿债能力比率。这种财务比率的分子通常是企业一定时期的收益,分母则通常是企业应偿付的各项债务。其中最常用的财务比率是: (1) 偿付利息能力比率(interest coverage ratio) ; (2) 偿付固定费用能力比率(fixed charge coverage ratio) 。参见各词条。 earnings dilution 收益稀释 指在公司额外发行普通股的情况下,如果公司收益水平未变,使得原有股东每股收益减少。收益稀释是影响公司股票市价的一个重要因素,它必然会导致公司股票价格的降低。earnings-dividend ratio 收益股利比率 企业年度净收益与董事会所宣布分配股利之间的比率。它反映的是将多少净收益分配给股东。
会计&财务术语的中英对照 A a payment or serious payments 一次或屡次付款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 参加 accessories 附属设备 accountability 承当责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting standards 会计准那么 accounting treatment 会计处理 accounts receivable 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 对成认的要求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
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折I日法 accelerated deprecviation 加速折旧 account会计科目 account analysis method 账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes 会计变动 accounting cycle 会计循环 accounting error 会计错误 accounting income 会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis应计基础 accrued expenses 应计费用 accrued items应计项目 accrued liabilities 应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧 accumulated rights 累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计(责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity -based accounting 作业制会计 activity -based costing 作业制成本 actual costing实际成本法 actual costs实际成本 additional markup 再加价 additional markup cancellation 再加价取销 adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐 allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead 已分摊制造费用 appraisal 估价 asset gain资产利益asset loss资产损失
会计科目中英文对照 序号会计科目编号会计科目名称 1 1001 库存现金 Cash in hand 2 1002 银行存款 Cash in bank 3 1012 其他货币资金 Other monetary assets 4 1101 交易性金融资产Transaction Monetary Assets 5 1111 应收票据 Notes receivable 6 1121 应收股利 Dividend receivable 7 1122 应收利息 Interest receivable 8 1131 应收账款 Account receivable 9 1133 其他应收款 Other receivable 10 1141 坏账准备 Bad debt reserves 11 1151 预付账款 account prepaid 12 1401 材料采购Materials Purchasing 13 1403 原材料 Raw materials 14 1411 周转材料 turnover materials 141101 包装物 Wrappage 141102 低值易耗品 Low-value consumption goods 15 1404 材料本钱差异 Materials cost variance 16 1405 库存商品 Goods on Hand 17 1471 存货跌价准备 Inventory falling price reserves 18 1511 长期股权投资 Long Term Equity Interest Investment 19 1531长期应收款Long Term Receivable 20 1601 固定资产 Fixed assets 21 1602 累计折旧 Accumulated depreciation 22 1603 固定资产减值准备 Fixed assets depreciation reserves 23 1604 在建工程 Construction-in-process 24 1606 固定资产清理 Liquidation of fixed assets 25 1701 无形资产 Intangible assets 26 1901 待处理财产损溢Unsettled G/L on assets 190101 待处理流动资产损益Unsettled G/L on current assets 190102 待处理固定资产损益Unsettled G/L on fixed assets 27 2101 短期借款 Short-term borrowing 28 2201 应付票据 Notes payable 29 2202 应付账款 Account payable 30 2203 预收账款 Deposit received 31 2211 应付职工薪酬 payroll payable 32 2161 应付股利 Dividends payable 33 2221 应交税费 Tax payable 222101 应交增值税 value added tax payable 22210101 进项税额 Withholdings on VAT 22210105 销项税额 Substituted money on VAT 222102 应交营业税 Business tax payable 222103 应交消费税 Consumption tax payable
会计科目中英文对照 会计科目Description 资产ASSETS 现金和银行存款Cash on hand and cash in bank (or:Cash and bank deposits) 短期投资S-T investment 减:短期投资跌价准备Les: Provision for S-T investment 短期投资,净值S-T investment net 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 减:坏帐准备Less: Provision for bad debt (or:Allowance for doubtful debt) 应收帐款,净值Accounts receivablenet 应收关联方款项Due from Related parties 应收/应付合并子公司Due from/to consol. Sub. 应收控股公司Due from holding company 应收分公司款项Due from associate co 预付帐款Prepaymert 预交税金Prepaid tax 其他应收款Other receivable
减:坏帐准备Less: Provision for bad debt 其他应收款,净值Other receivablesnet 存货Inventory 减:存货跌价准备Less: Provision for inventory 存货,净值Inventorynet 待摊费用Deferred expenses 待处理流动资产Current loss suspense 其他流动资产Other current assets IPO=Initial Public Offerings=首次公开募股IPO expense - due from Singapore Changhua 一年内到期长期债券投资Current portion of L-T investment on bonds 应收补贴款Subsidy receivable 流动资产合计Total of current assets 长期股权投资Long-term investment-equity 股权投资差额Long-term investment-surplus 长期债权投资Long-term investment-bonds 其他长期投资Long-term investment-others 长期投资合计L-T investment subtotal 固定资产,原值Fixed assets cost 减:累计折旧Less: Accumulated depreciation 减:减值准备Less: Impairment losses
会计词汇中英文对照 会计词汇中英文对照 引导语:会计是以货币为主要计量单位,以提高经济效益为主要目标,运用专门方法对企业,机关,事业单位和其他组织的经济活动进行全面,综合,连续,系统地核算和监督。以下是店铺分享给大家的会计词汇中英文对照,欢迎阅读! 基础词汇 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票Other monetary assets - cashier‘s check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金Other monetary assets - L/C deposit 其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds