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财务英语试题及答案一、选择题（每题2分，共20分）1. What is the term for the process of recording, summarizing, and reporting financial transactions?A. BudgetingB. AccountingC. AuditingD. Forecasting答案：B2. Which of the following is a financial statement that showsa company's financial position at a specific point in time?A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Retained Earnings答案：B3. The difference between the purchase price and the fair market value of an asset is known as:A. DepreciationB. AmortizationC. GoodwillD. Capital Gains答案：C4. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. DepreciationB. AmortizationC. AccrualD. Provision答案：A5. Which of the following is not a type of revenue recognition?A. Cash basisB. Accrual basisC. Installment methodD. All of the above答案：D6. The process of estimating the cost of completing a project is known as:A. BudgetingB. Cost estimationC. Project managementD. Cost accounting答案：B7. Which of the following is a non-current liability?A. Accounts payableB. Wages payableC. Long-term debtD. Income tax payable答案：C8. The term used to describe the process of adjusting the accounts at the end of an accounting period is:A. Closing the booksB. JournalizingC. PostingD. Adjusting entries答案：D9. What is the term for the financial statement that shows the changes in equity of a company over a period of time?A. Balance SheetB. Income StatementC. Statement of Changes in EquityD. Cash Flow Statement答案：C10. The process of verifying the accuracy of financial records is known as:A. BudgetingB. AuditingC. ForecastingD. Valuation答案：B二、填空题（每空1分，共10分）1. The __________ is the process of determining the value of an asset or liability.答案：valuation2. A __________ is a type of financial instrument that represents a creditor's claim on a company's assets.答案：bond3. The __________ is the difference between the cost of an asset and its depreciation.答案：book value4. __________ is the process of converting non-cash items into cash equivalents.答案：Liquidation5. A __________ is a financial statement that provides information about a company's cash inflows and outflows during a specific period.答案：Cash Flow Statement6. The __________ is the process of estimating the useful life of an asset.答案：depreciation schedule7. __________ is the practice of recording revenues and expenses when they are earned or incurred, not when cash is received or paid.答案：Accrual accounting8. __________ is the process of recording transactions in the order they are received.答案：Journalizing9. __________ is the practice of matching expenses with the revenues they helped to generate.答案：Matching principle10. A __________ is a document that provides evidence of a transaction.答案：voucher三、简答题（每题5分，共20分）1. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity.2. Explain the concept of "double-entry bookkeeping."答案：Double-entry bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to another account, ensuring that the total of debits equals the total of credits.3. What is the purpose of an income statement?答案：The purpose of an income statement is to summarize a company's revenues, expenses, and profits or losses over a specific period of time.4. Describe the role of a financial controller in anorganization.答案：A financial controller is responsible for overseeing the financial operations of an organization, including budgeting, financial reporting, and ensuring compliance with financial regulations and policies.四、论述题（每题15分，共30分）1. Discuss the importance of financial planning in business management.答案：Financial planning is crucial in business management as it helps in setting financial goals。
Chapter One Functions of Financial Markets 一．Translate the following sentences into Chinese.1.China’s banking industry is now supervised by the PBC and CBRC. In addition, the MOFis in charge of financial accounting and taxation part of banking regulation and management.目前中国银行业主要由中国人民银行和银监会进行监管。
此外，财政部负责银行业监管的财务会计及税收方面。
2.Currently Chinese fund management companies are engaged in the following business:securities investment fund, entrusted asset management, investment consultancy, management of national social security funds, enterprise pension funds and QDII businesses.目前中国的基金管理公司主要从事以下业务：证券投资基金业务、受托资产管理业务、投资咨询业务、社保基金管理业务、企业年金管理业务和合格境内机构投资者业务等。
3.China's economy had 10% growth rate in the years before the world financial crisisof 2008. That economic expansion resulted from big trade surpluses and full investment.Now China is seeking to move away from that growth model. The country is working to balance exports with demand at home.在2008年世界经济危机之前的那些年，中国经济增长速度曾达到10%。
金融企业会计中英文对照专业名词金融企业会计：Finance enterprise accounting会计主体假设：Accounting entity concept持续经营假设：Going-concern concept会计分期假设：Accounting period concept货币计量假设：Stable-monetary-unit concept可靠性：Reliability or objectivity 相关性：Relevance权责发生制：Accrual basis 谨慎性：Conservatism资产：Asset 负债：Liability所有者权益：Owner’s equity 收入：Revenue费用：Expense 利润：Profit会计科目：Account 表外科目：Off-balance sheet account 单式记账法：Single entry bookkeeping 借贷记账法：Debit-credit bookkeeping 复式记账法：Double entry bookkeeping 原始凭证：Source document会计凭证：Accounting document 现金收入传票：Cash debit slip记账凭证：V oucher 转账借方传票：Transfer debit slip现金付出传票：Cash disbursement slip 明细核算：Subsidiary accounting转账贷方传票：Transfer credit slip余额表：List of balances 日计表：Daily statement结算账户：Clearing account 活期存款：Demand deposit定期存款：Fixed deposit 存款利息：Deposit interest应付利息：Interest payable 储蓄存款；Savings deposit活期储蓄：Call savings 定期储蓄：Fixed savings利息所得税：Interest income tax 通知存款：Notice deposit银行affiliated Bank 现代化支付系统modern payment system 资金汇划bank clearing system 银行往来affiliated bank transactions金融机构往来financial institutions transactions 再贴现rediscounting 法定存款准备金required reserves 同业往来inter bank transactions 财政性存款public finance-cash in bank 存放中央银行款项deposits at the central bank 再贷款central bank lending 同业拆借（放）inter-bank borrowing/lending支票cheque银行汇票banker’s draft 商业汇票trade bill银行承兑汇票banker’s acceptance bill 银行本票cashier’s note商业承兑汇票commercial acceptance bill信用卡credit card 汇兑remittance委托收款apply for collection贷款loan 担保贷款guaranteed loan信用贷款fiduciary loan 正常贷款normal loan抵押贷款mortgage loan 质押贷款collateral loan贷款损失准备loan loss allowance 票据贴现discounting of bills汇率exchange rate 套汇time arbitrage外汇存款foreign exchange deposit外汇贷款foreign exchange loan 信用证letter of credit托收collection 汇兑remittance卖方信贷supplier credit 买方信贷buyer credit所有者权益owner’s equity 股东权益stockholder’s equity 实缴资本contributed capital 股本capital stock股本溢价premium on capital stock 普通股common stock优先股preferred stock 留存收益retained earnings未分配利润undistributed profit 利息interest利息费用interest expense决算调整closing adjustment财务报表financial statement期中财务报表interim financial statement 结账分录closing entry资产负债表balance sheet 利润表income statement现金流量cash flow 现金流量表cash flow statement 现金等价物cash equivalent 期末余额closing balance财务报表要素elements of financial statement财务报表结构financial statement structure财务报表附注financial statement footnotes分出公司ceding company 承保underwriting理赔claim settlement 综合赔付率combined ratio 意外伤害险casualty 未决赔款准备金outstanding claim reserve 索赔claim保单policy 保费premium财产险property 比例分保proportional cover 费率rate 分保人reinsurer准备金reserve 合同分保treaties business证券security 债券bond股票stock 股票公开上市going public股票红利stock bonus 股票股利stock dividend公允价值fair value 股票交易所stock exchange证券公司securities company租赁leasing 信托财产trust property经营租赁operating leasing 融资租赁financial leasing委托人settler 信托trust受益人beneficiary 受托人trustee信托人/信托机构fiduciary信托投资公司trust and investment company基金托管银行fund custodian bank清算/结算clearing and settlement封闭式证券投资基金closed-end securities investment fund开放式证券投资基金open-end securities investment fund。
1、会计的二重性：The fact that both conceptsand convetions play roles in the accounting process tells us that accounting has bothlogical and social dimensions。
To astudent,this duality can be frustrating. Accounting lies somewhere between a perfectly logical science in which every assertion can either be proven correct or demonstrated to be false,and totally subjective discipline where the validity of any statement can never be proven or disproven with certainty. Although the presence of both logical and social dimensions strains our ability to maintain a smooth flow of material,we believe it is essential to keep both dimensions in view, because denying either seriously impairs our understanding ofaccounting。
Complete knowledge of theconcepts and conventions available can be brought to bear only when the institutional context within which the reports are prepared and used is understood.事实上,这两位概念和惯例扮演的角色在会计处理告诉我们会计有,会计逻辑性和社会维度性两个性质。
Accounting EnglishAccounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
Managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary.企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。
Accounting may be divided into two parts:financial accounting and management accounting.会计可以分为财务会计与管理会计两部分。
Management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business.管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。
In contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm.与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。
一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。
会计英语参考答案会计英语参考答案会计是一门重要的商科学科，涉及到财务记录、报表分析和财务决策等方面。
在学习会计的过程中，掌握好会计英语是必不可少的。
下面是一些常见的会计英语参考答案。
1. What is accounting?（会计是什么？）Accounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business or organization. It provides information about the financial position and performance of a company.2. What are the basic accounting principles?（基本会计原则有哪些？）The basic accounting principles include the accrual principle, the consistency principle, the materiality principle, the prudence principle, the going concern principle, the cost principle, and the matching principle. These principles guide accountants in preparing financial statements and ensuring the accuracy and reliability of financial information.3. What is the difference between financial accounting and managerial accounting?（财务会计和管理会计的区别是什么？）Financial accounting focuses on the preparation of financial statements for external users, such as investors, creditors, and government agencies. It provides information about the financial performance and position of a company. Managerial accounting, on the other hand, is concerned with providing financial information for internal users, such as managers and decision-makers, tosupport planning, controlling, and decision-making processes within the organization.4. What is the double-entry accounting system?（什么是复式记账系统？）The double-entry accounting system is a method of recording financial transactions that requires every transaction to have equal and opposite effects on at least two accounts. It follows the principle that for every debit, there must be a corresponding credit, and vice versa. This system ensures that the accounting equation (assets = liabilities + equity) is always in balance.5. What is the difference between assets and liabilities?（资产和负债的区别是什么？）Assets are resources owned by a company that have economic value and can be used to generate future benefits. They include cash, accounts receivable, inventory, property, and equipment. Liabilities, on the other hand, are obligations or debts owed by a company to external parties, such as loans, accounts payable, and accrued expenses.6. What is the purpose of financial statements?（财务报表的目的是什么？）The purpose of financial statements is to provide information about the financial performance, position, and cash flows of a company. The main financial statements include the income statement, balance sheet, statement of cash flows, and statement of changes in equity. These statements help users, such as investors, creditors, and management, to evaluate the financial health and make informed decisions.7. What is depreciation?（什么是折旧？）Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It represents the decrease in value of an asset due to wear and tear, obsolescence, or other factors. Depreciation expense is recorded on the income statement and reduces the net income of a company.8. What is the difference between gross profit and net profit?（毛利和净利的区别是什么？）Gross profit is the difference between net sales revenue and the cost of goods sold. It represents the profit generated from the core operations of a business before deducting other expenses. Net profit, on the other hand, is the residual profit after deducting all expenses, including operating expenses, interest expenses, and taxes, from gross profit.以上是一些常见的会计英语参考答案。
流动资产CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securitiea应收票据Notes receivable应收帐款Accounts receivable坏帐准备Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产Other current assets长期投资Long-term in vestments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost累计折旧Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产INTANGIBLE ASSETS:场地使用权Land occupancy right工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets其他资产：OTHER ASSETS开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments递延税款借项Deferred taxes debit其他递延支出Other deferred expenses待转销汇兑损失Unamortized exchange loss流动负债CURRENT LIABILITIES:短期借款Short term loans应付票据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付利润Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses应付福利费Staff and workers bonus and welfare fund一年内到期的长期负债Long-term liabitities due within one year其他流动负债Other current liabilities长期负债LING-TERMLIABILITIES长期借款Ling-term loans应付公司债Debentures payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year其他负债OTHER LIABILITES筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred taxes credit其他递延贷项Other deferred credit待转销汇兑收益Unamortized exchange gain所有者权益：OWNERS' EQUITY实收资本Paid in capital其中：中方投资Including:Chinese investment其中：外方投资Including:Foreign investment已归还投资Investment returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalised on return of investment本年利润current year profit未分配利润Undistributed profits主营业务收入Revenue from main operation主营业务成本Cost of main operation主营业务税金及附加Tax and additional duty of main operation 主营业务利润Income from main operation其他业务利润Incom from other operation营业费用Operating expense管理费用General and administrative expense 财务费用Financial expense利息支出Interest expense汇兑损失Exchange loss营业利润Operating Income投资收益Investment income营业外收入Non-operating income营业外支出Non operating expense利润总额Income before tax所得税income tax净利润Net incomeface value 面值；票面价值facility letter 提供贷款通知书；贷款确认书Fact Book 19XX 《19XX股市资料》Fact Sheet 《股市资料》factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务Faculty of Actuaries of Scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司Far East Exchange 远东交易所Far Eastern Economic Review 《远东经济评论》Far Eastern Relief Fund 远东赈济基金fast market 快市；速动市场fast trading 交投畅旺favourable balance 顺差favourable balance of trade 贸易顺差Federal funds [United States] 联邦基金〔美国〕Federal funds rate 联邦基金利率Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会Federation of Share Registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司Fidelity Fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查〔税务〕Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕field audit staff 实地审计人员；实地核数人员final account 决算帐户；最后结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品Final Notice for Rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕Finance Committee of the Legislative Council 立法会财务委员会finance company 财务公司Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问Financial and Accounting Regulations 《财务及会计规例》Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心Financial Circular 《财务通告》financial commitment 财政承担；财政承担额financial community 财经界financial conglomerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务资料披露规则financial exposure 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务资料系统financial infrastructure 金融基础建设；金融基础设施Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统financial market 金融市场financial model 财政模式Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financial requirement 财政需求；资金需要financial resources 财政资源Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》financial return 财政收益Financial Secretary 财政司司长Financial Secretary Incorporated [FSI] 财政司法团Financial Secretary Incorporated Suspense Account 财政司法团暂记帐Financial Secretary's Office 财政司司长办公室financial service 金融服务；财经服务Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕financial services complex 金融服务综合大楼Financial Services Liaison Committee 金融事务联络委员会financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial support agreement 财务支持协议Financial Times Index 《金融时报》指数Financial Times, The 《金融时报》financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险firm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in, first out method [FIFO method] 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款Fit and Proper Criteria, The 《适当人选的准则》Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concessionary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款帐户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement 弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof system 万全办法forced liquidation "斩仓"；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign currency assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange [forex] 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contribution 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债Fortune Magazine 《财富杂志》forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱Framework Agreement [trading fund] 《架构协议》〔营运基金〕franc area 法郎区franchise 专营权；特许权Frankfurt Stock Exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款fraudulent trading 欺诈营商free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average [FPA] 平安险；单独海损不赔free of payment settlement 免付款交收free on board price [f.o.b. price] 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freely remittable 自由汇返freezing order 冻结令French Banking Commission 法国银行业监察委员会French Franc [FRF] 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响FTSE-100 Index 金融时报100指数fuel duty 燃油税Fuji Bank Limited 富士银行Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司Fukuoka City Bank, Limited 福冈城市银行Fukuoka City Finance Limited 冈都市财务有限公司Fukuoka Finance International Limited 冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price 十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund credited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further sum 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossing procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问gain 收益；增益garnishee order 债权扣押令GE Capital Finance Ltd. 通用金融财务有限公司gearing ratio 资本与负债比率；杠杆比率〔认股权证〕general acceptance 一般承兑general account 一般帐目；总帐general administrator 一般遗产管理人General Agreement on Tariffs and Trade [GATT] 《关税及贸易总协定》〔《关贸总协定》〕General Agreement on Trade in Services [GATS] 《服务贸易总协定》general apportionment 一般分摊General Arrangements to Borrow [GAB] 《借款总安排》general body of shareholders 全体股东general business 一般业务general capital increase 总增资general clearing member 一般结算会员General Consumer Price Index [GCPI] 一般消费物价指数general crossed cheque 普通划线支票general crossing 普通划线general expenses 一般开支general fund 普通基金General Household Survey 综合住户统计调查General Insurance Council [Hong Kong Federation of Insurers] 一般保险总会〔香港保险业联会〕general ledger 总分类帐general levy 一般征款general offer 公开要约；全面收购建议general partner 普通合伙人general partnership 普通合伙general policy 一般保单general proxy 一般委托书general rates 一般差饷general reserve 一般储备金general revaluation [rates] 全面重估应课差饷租值general revenue 一般收入；政府一般收入General Revenue Account [GRA] 政府一般收入帐目General Revenue Account expenditure 政府一般收入帐目开支General Revenue Account revenue 政府一般收入帐目收入general revenue balance 政府一般收入余额general support grant 一般经费补助金general warrant 普通拨款令Generale Belgian Bank (also known as Belgian Bank) 华比银行generalized system of preference [GSP] 普及特惠制〔普惠制〕gilt-edged investment 稳当投资gilt-edged market 金边证券市场gilt-edged securities 金边证券Gini Coefficient 基尼系数global allocation 总拨款；拨款总额global costing 整体成本计算法go private 私有化；私营化go public 上市godown warrant 仓单going concern 经营中的机构；持续经营gold 黄金gold bullion 金条；黄金gold bullion held on an allocated basis 特别划分方式持有的黄金gold bullion market 黄金市场gold coin 金币gold coin certificate 金币证明书；金币证gold coin coupon 金币配给券gold exchange standard 黄金汇兑本位制gold futures 黄金期货；期金Gold Identity Marks Registry 黄金标记注册处gold market 黄金市场gold on paper 黄金券；纸黄金gold, silver and platinum held in physical form 实金、实银及实白金gold standard 金本位；金本位制good book debt 可收回的帐面债项good delivery 合格交货；合格交割good year 丰年goods and services 商品及服务；货物与服务goodwill 商誉；信誉government bond 政府债券government consumption expenditure 政府消费开支government conveyancing 政府产权转易Government Economist 政府经济顾问government expenditure 政府开支government lotteries 政府奖券Government Lotteries Management Committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构government property 政府财产government property assets 政府物业资产Government Regulations 《政府规例》Government rent 地税；地租government reserve 政府储备government revenue 政府收入government securities consultant 政府证券业顾问government trading department 参与商业活动的政府部门government utility 政府公用事业graduated rate 渐进税率grant 补助金；拨款grantor 授予人gratuitous payment 赏金gratuity 酬金gratuity benefit 酬金福利grey market 暗盘市场；灰市；暗市grey market trading 暗盘交易gross amount 毛额gross capital formation 资本形成总额gross claim 申索毛额gross claim paid 已偿付申索毛额gross commission payable 须付的佣金毛额gross contract value 合约总值gross domestic capital formation 本地资本形成总额gross domestic fixed capital formation 本地固定资本形成总额gross domestic price capital formation 本地价格资本形成总额gross domestic product [GDP] 本地生产总值；国内生产总值gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost 按生产要素成本计算的本地生产总值gross domestic product at market price 按市价计算的本地生产总值gross domestic product by industrial sector 按工业类别计算的本地生产总值gross domestic product component 本地生产总值的组成部分gross domestic product deflator 本地生产总值平减物价指数gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字gross domestic product per capita 按人口平均计算的本地生产总值gross expenditure 开支总额；总支出gross expenses 开支总额；总开支gross income 收入总额；总收益gross insurance liabilities 毛保险负债gross liabilities 总负债gross loss 毛损；亏损总额gross margin 毛利gross margining 总额保证金制度gross national product [GNP] 本地居民生产总值；国民生产总值gross output 总产出；总产值；总产量gross premium 毛保费；保费总额gross premium income 毛保费收入；保费收入总额gross principal value 基本价值总额gross proceeds 总收益gross proceeds from sales 销售总收入gross profit 毛利；溢利总额gross receipt 总收入gross return 总收益gross trading income 营业总收入group account 集团帐目group consolidated balance sheet 集团综合资产负债表group loss relief 对集团的亏损给予税项宽免Group of Seven [G7] 七大工业国Group of Seven leaders 七大工业国元首Group of Ten [G10] 十国集团；十国财团组织group tax relief 集团税项宽减group trading system 集体贸易制度grow at a respectable pace 有可观的增长；有不俗的增长率Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕growth momentum 增长劲力growth movement 增长趋势growth path 增长线；增长途径growth rate of domestic export 本地产品出口增长率growth with stability 稳步增长guarantee 担保；保证guarantee company 担保公司；保证公司guarantee corporation 保证法团guarantee deposit and margin paid 缴付的保证按金guarantee deposit and margin received 存入的保证按金guarantee fund 保证基金；担保基金Guarantee Law 《担保法》guarantee of bank loan 银行贷款保证guarantee of due payment 付款保证书Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕guaranteed benefit 保证利益guaranteed debenture 保付债权证guaranteed line of credit 保证贷款限额guaranteed note 保证票据；保证单；担保债券guaranteed surrender value 保证退保现金价值guarantor 保证人；担保人guardian 监护人Guide for Directors of Listed Companies 《上市公司董事指引》Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕guideline figure 准则数字Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》Guideline on Recognition of Interest [Hong Kong MonetaryAuthority] 《确认利息收入指引》〔香港金融管理局〕guideline ratio 准则比率Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》guiding exchange rate 指导性汇率Gulf Cooperation Council 海湾合作委员会Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司H & CB Finance (Hong Kong) Limited住银金融有限公司H shareＨ股Hachijuni Asia Limited八十二亚洲有限公司Hachijuni Bank, Ltd.八十二银行half-yearly economic report半年经济报告Hang Seng 100恒生100Hang Seng Bank Limited恒生银行有限公司Hang Seng China Enterprises Index [HSCEI]恒生中国企业指数〔恒生国企指数〕Hang Seng China Enterprises Index Futures恒生中国企业指数期货Hang Seng Commerce and Industry Sub-index Futures 恒生工商分类指数期货Hang Seng Consumer Price Index恒生消费物价指数Hang Seng Credit Ltd.恒生存款有限公司Hang Seng Economic Monthly《恒生经济月报》Hang Seng Finance Limited恒生财务有限公司Hang Seng Finance Sub-index Futures恒生金融分类指数期货恒生指数〔恒指〕Hang Seng Index constituent stock恒生指数成分股Hang Seng Index Futures恒生指数期货Hang Seng Index futures contract恒生指数期货合约Hang Seng Index Futures market恒生指数期货市场Hang Seng Index Options恒生指数期权Hang Seng London Reference Index恒生伦敦参考指数Hang Seng Midcap 50 Index恒生50中型股指数Hang Seng Midcap Index恒生中型股指数Hang Seng Midcap Index constituent stock 恒生中型股指数成分股Hang Seng Properties Sub-index Futures 恒生地产分类指数期货恒生分类指数Hang Seng Sub-index Futures恒生分类指数期货Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货hard currency硬货币；强势货币hawking of securities兜售证券head总目head of expenditure开支总目health insurance健康保险healthy financial position财政稳健；财政健全healthy reserve充裕储备金；充裕准备金heavy trading交投畅旺hedged position margin用作对冲的合约按金hedger对冲者hedging对冲；套戥；套期保值hedging portfolio对冲组合hedging tool套戥工具hedging transaction对冲交易Helsinki Stock Exchange赫尔辛基证券交易所Henderson International Finance Limited 恒基国际财务有限公司Heritage Foundation [United States]美国传统基金会hidden reserve隐藏储备high base of comparison比较基数偏高"high buy low sell" strategy"高买低卖"策略high income economy高收入经济体系high liquidity高流动资金额high value-added高增值highest tender索价最高的投标；出价最高的投标highways vote公路拨款hire-purchase agreement租购协议；分期付款购物协议historical cost实际成本；历史成本；原始成本HKFE Clearing Corporation Limited 香港期货交易结算有限公司hold a position持仓；"仓"hold in trust以信托形式持有hold on the statutory trust以法定信托形式持有holder持有人holder in due course当期持有人holding company控股公司；母公司holding of shares持有股份holding over of payment暂缓缴纳holding over of provisional tax 暂缓缴纳暂缴税holdover暂缓缴纳；延缓缴纳home banking家居银行服务；家庭银行服务home loan interest deduction居所贷款利息的扣除额Home Ownership Scheme Fund 居者有其屋计划基金home supervisor所在国家的监管机构Hong Kong Annual Digest of Statistics《香港统计年刊》Hong Kong Association of Accounting Technicians香港专业会计员协会Hong Kong Association of Banks [HKAB]香港银行公会Hong Kong Association of Financial Advisors香港财务顾问学会Hong Kong Building and Loan Agency Ltd.香港建屋贷款有限公司Hong Kong Capital Markets Association香港资本市场公会Hong Kong Code of Conduct《香港经营守则》Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited]香港商品交易所有限公司〔现称香港期货交易所有限公司〕Hong Kong Dollar [HKD]港元Hong Kong dollar balance港元结存Hong Kong dollar balance feeding back into the financial sector's credit base港元结存再流入金融界的信贷基础内Hong Kong dollar bond港元债券Hong Kong dollar currency investment港元货币投资项目Hong Kong dollar debt securities港元债务证券Hong Kong dollar denominated multilateral agency debt instrument多边代理机构港币债务票据Hong Kong dollar deposit base港元存款基本额Hong Kong dollar exchange transaction港元兑换交易Hong Kong dollar financial instrument港元金融票据Hong Kong dollar interest rate futures港元利率期货Hong Kong dollar loan-to-deposit ratio港元贷款与存款的比率Hong Kong dollar notes market港币现钞市场Hong Kong dollar offshore bond海外港元债券Hong Kong dollar private sector debt issues私营机构港元债务票据Hong Kong Economic and Trade Office [HKETO]香港经济贸易办事处Hong Kong Economic Association香港经济学会Hong Kong Economic Journal Monthly《信报经济月刊》Hong Kong Economic Research Centre香港经济研究中心Hong Kong Economic Trends《香港经济趋势》Hong Kong Export Credit Insurance Corporation [HKECIC] 香港出口信用保险局Hong Kong Federation of Insurers香港保险业联会Hong Kong Federation of Stock Exchanges香港证券交易所联会Hong Kong Financial Executives Institute香港财经行政人员协会Hong Kong Foreign Bank Representatives Association香港外资银行办事处协会Hong Kong Foreign Exchange and Deposit Brokers' Association香港外汇及存款经纪同业协会Hong Kong Forex Association香港外汇同业联会Hong Kong Franchise Association香港特许经营协会Hong Kong Futures Exchange Limited [HKFE]香港期货交易所有限公司〔期交所〕Hong Kong Futures Guarantee Corporation Limited [HKFGC]香港期货保证有限公司Hong Kong General Business Return香港一般业务报表Hong Kong General Chamber of Commerce香港总商会Hong Kong Government Account香港政府帐目Hong Kong Government securities香港政府证券Hong Kong in Figures《香港统计数字一览》Hong Kong Index [HKI]香港指数Hong Kong Institute of Bankers香港银行学会Hong Kong Institute of Company Secretaries 香港公司秘书公会Hong Kong Institute of Investment Analysts 香港投资分析员公会Hong Kong Interbank Bid Rate [HIBID]香港银行同业拆入息率Hong Kong Interbank Clearing Limited香港银行同业结算有限公司Hong Kong Interbank Offered Rate [HIBOR] 香港银行同业拆出息率；香港银行同业拆息Hong Kong Interbank Rate香港银行同业拆息率；香港银行同业拆息Hong Kong International Arbitration Centre香港国际仲裁中心Hong Kong Investment Funds Association [HKIFA]香港投资基金公会〔基金公会〕Hong Kong Lotteries Board香港奖券管理局Hong Kong Management Association香港管理专业协会Hong Kong Monetary Authority [HKMA]香港金融管理局〔金管局〕Hong Kong Monetary Institutions Association香港金融业总会Hong Kong Monthly Digest of Statistics《香港统计月刊》Hong Kong Mortgage Corporation Limited [HKMC]香港按揭证券有限公司〔按揭公司〕Hong Kong Note Printing Limited香港印钞有限公司Hong Kong Securities Clearing Company Limited [HKSCC] 香港中央结算有限公司〔中央结算公司〕Hong Kong Securities Institute香港证券学院Hong Kong Securities Professionals Alumni Association。
常用会计类英语词汇汇总基本词汇(1)account 账户，报表（2）accounting postulate 会计假设(3)accounting valuation 会计计价(4)accountability concept 经营责任概念(5)accountancy 会计职业（6）accountant 会计师（7)accounting 会计(8)agency cost 代理成本(9）accounting bases 会计基础（10）accounting manual 会计手册（11）accounting period 会计期间（12）accounting policies 会计方针(13)accounting rate of return 会计报酬率（14）accounting reference date 会计参照日(15)accounting reference period 会计参照期间（16)accrual concept 应计概念(17）accrual expenses 应计费用（18)acid test ratio 速动比率（酸性测试比率)(19)acquisition 收购(20)acquisition accounting 收购会计（21）adjusting events 调整事项(22）administrative expenses 行政管理费（23）amortization 摊销（24）analytical review 分析性复核（25）annual equivalent cost 年度等量成本法(26）annual report and accounts 年度报告和报表(27)appraisal cost 检验成本(28）appropriation account 盈余分配账户(29）articles of association 公司章程细则（30）assets 资产（31)assets cover 资产担保（32）asset value per share 每股资产价值(33）associated company 联营公司(34)attainable standard 可达标准（35)attributable profit 可归属利润(36）audit 审计（37）audit report 审计报告(38）auditing standards 审计准则（39)authorized share capital 额定股本（40)available hours 可用小时（41)avoidable costs 可避免成本（42）back-to—back loan 易币贷款(43)backflush accounting 倒退成本计算(44）bad debts 坏帐(45)bad debts ratio 坏帐比率(46）bank charges 银行手续费（47）bank overdraft 银行透支(48)bank reconciliation 银行存款调节表(49)bank statement 银行对账单(50)bankruptcy 破产(51）basis of apportionment 分摊基础（52）batch 批量(53）batch costing 分批成本计算(54)beta factor B （市场)风险因素B(55）bill 账单（56）bill of exchange 汇票（57）bill of lading 提单（58)bill of materials 用料预计单（59)bill payable 应付票据(60)bill receivable 应收票据（61）bin card 存货记录卡(62）bonus 红利（63）book-keeping 薄记（64）Boston classification 波士顿分类(65）breakeven chart 保本图（66）breakeven point 保本点(67)breaking—down time 复位时间(68）budget 预算(69)budget center 预算中心(70)budget cost allowance 预算成本折让(71）budget manual 预算手册(72）budget period 预算期间(73）budgetary control 预算控制（74）budgeted capacity 预算生产能力（75)business center 经营中心(76)business entity 营业个体（77)business unit 经营单位（78）by-product 副产品(79）called—up share capital 催缴股本（80)capacity 生产能力(81)capacity ratios 生产能力比率（82）capital 资本(83）capital assets pricing model 资本资产计价模式（84)capital commitment 承诺资本(85）capital employed 已运用的资本（86)capital expenditure 资本支出（87)capital expenditure authorization 资本支出核准(88）capital expenditure control 资本支出控制(89)capital expenditure proposal 资本支出申请(90)capital funding planning 资本基金筹集计划（91)capital gain 资本收益(92）capital investment appraisal 资本投资评估（93）capital maintenance 资本保全（94)capital resource planning 资本资源计划（95)capital surplus 资本盈余（96)capital turnover 资本周转率(97）card 记录卡（98）cash 现金（99)cash account 现金账户（100)cash book 现金账薄(101)cash cow 金牛产品（102）cash flow 现金流量(103）cash flow budget 现金流量预算(104）cash flow statement 现金流量表（105)cash ledger 现金分类账（106)cash limit 现金限额(107)CCA 现时成本会计（108)center 中心(109)changeover time 变更时间(110）chartered entity 特许经济个体（111)cheque 支票(112)cheque register 支票登记薄(113）classification 分类(114)clock card 工时卡(115）code 代码(116）commitment accounting 承诺确认会计（117)common cost 共同成本(118)company limited by guarantee 有限担保责任公司（119）company limited by shares 股份有限公司(120)competitive position 竞争能力状况(121）concept 概念(122)conglomerate 跨行业企业（123）consistency concept 一致性概念(124）consolidated accounts 合并报表(125)consolidation accounting 合并会计(126)consortium 财团（127)contingency plan 应急计划（128）contingent liabilities 或有负债（129)continuous operation 连续生产（130)contra 抵消(131)contract cost 合同成本（132）contract costing 合同成本计算(133)contribution centre 贡献中心（134）contribution chart 贡献图（135)control 控制（136)control account 控制账户（137)control limits 控制限度（138）controllability concept 可控制概念(139)controllable cost 可控制成本(140）conversion cost 加工成本(141）convertible loan stock 可转换为股票的贷款（142)corporate appraisal 公司评估（143）corporate planning 公司计划(144)corporate social reporting 公司社会报告(145）cost 成本（146）cost account 成本账户（147)cost accounting 成本会计（148)cost accounting manual 成本手册（149）cost adjustment 成本调整(150)cost allocation 成本分配(151）cost apportionment 成本分摊（152）cost attribution 成本归属(153）cost audit 成本审计（154）cost benefit analysis 成本效益分析(155）cost center 成本中心(156）cost driver 成本动因（157)cost of capital 资本成本(158）cost of goods sold 销货成本（159)cost of non—conformance 非相符成本（160)cost of sales 销售成本（161）cost reduction 成本降低(162)cost structure 成本结构(163)cost unit 成本单位（164）cost—volume-profit analysis（CVP) 本量利分析（165）costing 成本计算（166）credit note 贷项通知（167）credit report 信贷报告书（168）creditor 债权人（169）creditor days ratio 应付账款天数率(170）creditors ledger 应付账款分类账（171)critical event 关键事项（172）critical path 关键路线(173）cumulative preference shares 累积优先股(174）current asset 流动资产(175)current cost accounting 现时成本会计（176）current liabilities 流动负债（177)current purchasing power accounting 现时购买力会计(178)current ratio 流动比率(179)cut-off 截止（180)CVP 本量利分析（181）cycle time 周转时间(182）debenture 债券（183)debit note 借项通知（184）debit capacity 举债能力(185）debt ratio 债务比率(186）debtor 债务人;应收账款(187）debtor days ratio 应收账款天数率（188)debtors ledger 应收账款分类账（189）debtor’ age analysis 应收账款账龄分析(190)decision driven costs 决策连动成本（191)decision tree 决策树（192)defects 次品(193）deferred expenditure 递延支出(194)deferred shares 递延股份（195）deferred taxation 递延税款(196)delivery note 交货单(197）departmental accounts 部门报表（198)departmental budget 部门预算（199）depreciation 折旧（200)dispatch note 发运单(201)development cost 开发成本（202)differential cost 差别成本（203)direct cost 直接成本(204)direct debit 直接借项(205）direct hours yield 直接小时产出率(206)direct labour cost percentage rate 直接人工成本百分比（207)direct labour hour rate 直接人工小时率（208)directs on indirect work 间接工作事项上的工时(209)discount rate 贴现率(210）discounted cash flow 现金流量贴现（211)discretionary cost 酌量成本(212）distribution cost 摊销成本（213）diversions 移用(214）diverted hours 移用小时（215)diverted hours ratio 移用工时比率（216)dividend 股利(217)dividend cover 股利产出率（218)dividend per share 每股股利（219)dog 疲软产品（220）double entry accounting 复式会计（221)double—entry book—keeping 复式薄记（222)doubtful debts 可疑债务(223)down time 停工时间（224）dynamic programming 动态规划(225）earning per share 每股盈利(226)earning ratio 市盈率（227）economic order quantity(EOQ) 经济订购批量(228）efficient market hypothesis 有效市场假设(229）efficiency ration 效率性比率(230)element of cost 成本要素（231）entity 经济个体(232）environmental audit 环境审计（233)environmental impact assessment 环境影响评价(234）EOQ 经济订购批量（235)equity 权益(236)equity method of accounting 权益法会计计算(237）equity share capital 权益股本（238)equivalent units 当量（239）event 事项(240）exceptional items 例外事项(241）expected value 期望值(242)expenditure 支出（243）expenses 费用（244）external audit 外部审计(245)external failure cost 外部损失成本(246)extraordinary items 非常事项(247）factory goods 让售商品(248)factoring 应收帐款让售（249)fair value 公允价值（250）feedback 反馈（251）FIFO 先近先出法（252）final accounts 年终报表（253)finance lease 融资租赁(254)financial accounting 财务会计(255）financial accounts calendar adjustment 财务报表的日历时间调整（256)financial management 财务管理(257)financial planning 财务计划（258)financial statement 财务报表（259）finished goods 完成品（260)fixed asset 固定资产(261)fixed overhead 固定制造费用（262）fixed asset turnover 固定资产周转率(263)fixed assets register 固定资产登记薄(264）fixed cost 固定成本(265)flexed budget 变动限额预算（266)flexible budget 弹性预算（267)float time 浮动时间(268)floating charge 流动抵押(269)flow of funds statement 资金流量表（270)forecasting 预测（271)founder's shares 发起人股份(272）full capacity 满负荷生产能力(273）function costing 职能成本计算（274）functional budget 职能预算（275)fund accounting 基金会计(276）fundamental accounting concept 基础会计概念（277）fungible assets 可互换资产（278)futuristic planning 远景计划(279）gap analysis 间距分析(280)gearing 举债经营比率(杠杆)(281）goal congruence 目标一致性(282)going concern concept 持续经营概念(283）goods received note 商品收讫单(284)goodwill 商誉（285)gross dividend yield 总股息产出率(286）gross margin 总边际（287）gross profit 毛利润（288)gross profit percentage 毛利润百分比(289）group 企业集团（290）group accounts 集团报表(291)high—geared 高结合杠杆(比例)(292)hire purchase 租购(293)historical cost 历史成本(294）historical cost accounting 历史成本会计（295)hours 小时(296)hurdle rate 最低可接受的报酬率(297)ideal standard 理想标准(298）idle capacity ration 闲置生产能力比率（299)idle time 闲置时间(300）impersonal accounts 非记名账户（301)imprest system 定额备用制度(302）income and expenditure account 收益和支出报表(303）incomplete records 不完善记录（304）incremental cost 增量成本(305)incremental yield 增量产出率（306)indirect cost 间接成本（307）indirect hours 间接小时(308)insolvency 无力偿付(309）intangible asset 无形资产(310）integrated accounts 综合报表（311)interdependency concept 关联性概念(312）interest cover 利息保障倍数（313)interlocking accounts 连锁报表(314)internal audit 内部审计(315)internal check 内部牵制(316)internal control system 内部控制体系(317）internal failure cost 内部损失成本(318）internal rate of return（IRR）内含报酬率（319)inventory 存货（320）investment 投资（321)investment center 投资中心（322)invoice register 发票登记薄(323)issued share capital 已发行股本（324）job 定单(325)job card 工作卡(326)job costing 工作成本计算（327）job sheet 工作单（328)joint cost 联合成本（329）joint products 联产品（330）joint stock company 股份公司（331）joint venture 合资经营（332)journal 日记账(333）just—in—time（JIT) 适时制度(334）just—in-time production 适时生产（335）just—in—time purchasing 适时购买(336）key factor 关键因素(337）labour 人工(338）labour transfer note 人工转移单（339)leaning curve 学习曲线(340）ledger 分类账户（341）length of order book 定单平均周期（342）letter of credit 信用证(343)leverage 举债经营比率（344)liabilities 负债(345)life cycle costing 寿命周期成本计算(346)LIFO 后近先出法(347)limited liability company 有限责任公司(348）limiting factor 限制因素（349）line—item budget 明细支出预算（350)liner programming 线性规划(351）liquid assets 变现资产（352）liquidation 清算(353）liquidity ratios 易变现比率(354）loan 贷款(355）loan capital 借入资本（356）long range planning 长期计划(357)lost time record 虚耗时间记录（358）low geared 低结合杠杆（比例）(359)lower of cost or net realizable value concept 成本或可变净价孰低概念（360)machine hour rate 机器小时率（361）machine time record 机器时间记录（362）managed cost 管理成本(363）management accounting 管理会计(364)management accounting concept 管理会计概念（365)management accounting guides 管理会计指导方针(366)management audit 管理审计(367）management buy—out 管理性购买产权(368）management by exception 例外管理原则(369)margin 边际(370)margin of safety ration 安全边际比率(371）margin cost 边际成本（372）margin costing 边际成本计算(373)mark-down 降低标价(374）mark-up 提高标价（375）market risk premium 市场分险补偿(376)market share 市场份额(377）marketing cost 营销成本(378）matching concept 配比概念(379)materiality concept 重要性概念(380）materials requisition 领料单（381）materials returned note 退料单（382)materials transfer note 材料转移单（383）memorandum of association 公司设立细则(384)merger 兼并(385)merger accounting 兼并会计(386）minority interest 少数股权（387）mixed cost 混合成本（388)net assets 净资产（389)net book value 净账面价值(390）net liquid funds 净可变现资金（391)net margin 净边际(392)net present value（NPV) 净现值(393)net profit 净利润(394)net realizable value 可变现净值(395)net worth 资产净值(396）network analysis 网络分析（397)noise 干捞(398）nominal account 名义账户(399)nominal share capital 名义股本（400)nominal holding 代理持有股份（401）non—adjusting events 非调整事项（402)non-financial performance measurement 非财务业绩计量(403）non-integrated accounts 非综合报表（404)non-liner programming 非线性规划(405）non-voting shares 无表决权的股份（406)notional cost 名义成本（407）number of days stock 存货周转天数(408)number of weeks stock 存货周转周数(409)objective classification 客体分类(410)obsolescence 陈旧（411）off balance sheet finance 资产负债表外筹资(412)offer for sale 标价出售(413）operating budget 经营预算(414）operating lease 经营租赁（415)operating statement 营业报表（416)operation time 操作时间（417)operational control 经营控制(418)operational gearing 经营杠杆（419)operating plans 经营计划(420）opportunity cost 机会成本（421）order 定单(422）ordinary shares 普通股(423）out-of—date cheque 过期支票（424）over capitalization 过分资本化（425）overhead 制造费用（426）overhead absorption rate 制造费用分配率（427)overhead cost 制造费用(428）overtrading 超过营业资金的经营(429）paid cheque 已付支票(430)paid-up share capital 认定股本(431）parent company 母公司（432)pareto distribution 帕累托分布(433）participating preference shares 参与优先股（434）partnership 合伙（435)payable ledger 应付款项账户（436)payback 回收期(437)payments and receipts account 收入和支出报表（438)payments withheld 保留款额(439）payroll 工资单（440）payroll analysis 工资分析(441）percentage profit on turnover 利润对营业额比率（442）period cost 期间成本(443）perpetual inventory 永续盘存（444)personal account 记名账户（445）PEPT 项目评审法（446）petty cash account 备用金账户(447）petty cash voucher 备用金凭证(448）physical inventory 实地盘存(449)planning 计划(450）planning horizon 计划时限（451）planning period 计划期间(452)policy cost 政策成本(453）position audit 状况审计(454）post balance sheet events 资产负债表编后事项(455）practical capacity 实际生产能力（456）pre—acquisition losses 购置前损失（457)pre—acquisition profits 购置前利润（458）preference shares 优先股(459）preference creditors 优先债权人（460)preferred creditors 优先债权人（461）prepayments 预付款项(462)present value 现值（463）prevention cost 预防成本（464)price ratio 市盈率(465)prime cost 主要成本(466）prime entry-books of 原始分录登记薄（467）principal budget factor 主要预算因素（468)prior charge capital 优先股（469）prior year adjustments 以前年度调整(470）priority base budgeting 优先顺序体制的预算(471）private company 私人公司（472）pro—forma invoice 预开发票(473）problem child 问号产品（474)process costing 分步成本计算（475)process time 加工时间(476)product cost 产品成本（477)Product life cycle 产品寿命周期(478）production cost 生产成本（479)production cost of sales 售货成本(480)production volume ratio 生产业务量比率（481）profit center 利润中心(482）profit per employee 每员工利润(483）profit retained for the year 年度利润留存（484)profit to turnover ratio 利润对营业额比率（485）profit—volume graph 利量图(486)profitability index 盈利指数（487）programming 规划（488)project evaluation and review technique 项目评审法（489）projection 预计（490）promissory note 本票（491）prospectus 募债说明书（492）provisions for liabilities and charges 偿债和费用准备（493）prudent concept 稳健性概念(494）public company 公开公司（495）purchase order 订购单（496)purchase requisition 请购单（497)purchase ledger 采购账户(498)quality related costs 质量有关成本(499)queuing time 排队时间（500)rate 率（501）ratio 比率（502）ration pyramid 比率金字塔(503)raw material 原材料(504）receipts and payments account 收入和支付报表(505)receivable ledger 应收款项账户(506)redeemable shares 可赎回股份（507）redemption 赎回（508)registered share capital 注册资本（509）rejects 废品（510）relevancy concept 相关性概念(511)relevant costs 相关成本(512)relevant range 相关范围（513）reliability concept 可靠性概念（514)replacement price 重置价格(515）report 报表(516）reporting 报告（517）research cost， applied 应用性研究成本（518）research cost, pure or basic 理论或基础研究成本（519)reserves 留存收益(520）residual income 剩余收益（521）responsibility center 责任中心（522)retention money 保留款额（523)return on capital employed 运用资本报酬率(524)returns 退回(525）revenue 收入（526)revenue center 收入中心(527)revenue expenditure 收益支出（528）revenue investment 收入性投资(529)right issue 认股权发行（530）rolling budget 滚动预算(531)rolling forecast 滚动预测(532)sales ledger 销售分类账(533）sales order 销售定单(534)sales per employee 每员工销售额(535）scrap 废料(536）scrip issue 红股发行(537）secured creditors 有担保的债权人（538）segmental reporting 分部报告（539)selling cost 销售成本（540)semi—fixed cost 半固定成本(541)semi—variable cost 半变动成本(542）sensitivity analysis 敏感性分析（543)service cost center 服务成本中心（544）service costing 服务成本计算（545)set-up time 安装时间(546)shadow prices 影子价格（547）share 股票(548)share capital 股份资本（549）share option scheme 购股权证方案（550）share premium 股票溢价(551）sight draft 即期汇票(552)single—entry book-keeping 单式薄记(553）sinking fund 偿债基金(554)slack time 松弛时间(555）social responsibility cost 社会责任成本(556）sole trader 独资经营者（557）source and application of funds statement 资金来源和运用表(558)special order costing 特殊定单成本计算（559)staff costs 职工成本（560)statement of account 营业账单（561)statement of affairs 财务状况表(562）statutory body 法定实体（563）stock 存货（564)stock control 存货控制（565)stock turnover 存货周转率(566）stocktaking 盘点存货(567）stores requisition 领料申请单(568）strategic business unit 战略性经营单位(569）strategic management accounting 战略管理会计（570)strategic planning 战略计划（571）strategy 战略（572)subjective classification 主体分类（573）subscribed share capital 已认购的股本(574）subsidiary undertaking 子公司(575）sunk cost 沉没成本（576）supply estimate 预算估计（577）supply expenditure 预算支出(578）suspense account 暂记账户(579)SWOT analysis 长处和短处,机会和威胁分析(580)system 制度，体系(581)tactical planning 策略计划(582）tactics 策略（583)take—over 接收(584)tangible asset 有形资产(585)tangible fixed asset statement 有形固定资产表（586）target cost 目标成本（587）terotechnology 设备综合工程学（588）throughput accounting 生产量会计（589)time 时间（590)time sheet 时间记录表（591)total assets 总资产(592)total quality management 全面质量管理(593)total stocks 存货总计(594）trade creditors 购货客户（应付账款）（595）trade debtors 销货客户（应收账款）（596）trading profit and loss account 营业损益表（597）transfer price 转让价格（598）transit time 中转时间（599）treasurership 财务长制度(600)trail balance 试算平衡表（601）turnover 营业额(602）uncalled share capital 未催缴股本(603)under capitalization 不足资本化(604）under or over—absorbed overhead 少吸收或多吸收的制造费用(605）uniform accounting 统一会计(606）uniform costing 统一成本计算(607）unissued share capital 未发行股本（608）value 价值（609)value added 增值（610)value analysis 价值分析(611）value for money audit 经济效益审计(612)vote 表决（613）voucher 凭证(614)waiting time 等候时间（615）waste 废品(料）（616)wasting asset 递耗资产（617）weighted average cost of capital 资本的加权平均成本(618)weighted average price 加权平均价格（619）with resource 有追索权（620）without recourse 无追索权(621）working capital 营运资本（622)write-down 减值(623）zero base budgeting 零基预算（624）zero coupon bond 无息债券(625)Z score 破产预测计分法。
常用财务英语Accounting is a crucial aspect of any business。
and it XXX accurately。
There are many terms used in accounting。
and it is XXX.One of the most basic terms in accounting is the account。
which refers to a record of financial XXX are used to keep track of assets。
liabilities。
and equity.Accounts payable is another important term in accounting。
and it refers to the amount of money a company owes to XXX on the balance sheet.XXX of the company's financial performance and ns.Assets are another important term in accounting。
and they refer to anything that a company owns that has value。
This can include cash。
inventory。
property。
and equipment.An audit is an independent review of a company's financial records and ns。
The auditor'XXX.The balance sheet is a financial XXX of a company's financial n at a specific point in time。
第一讲会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。
Accounting English 财务部办公室会计制度：accounting system会计档案accounting file record会计准则：accounting standard会计假设：accounting postulate会计原则：accounting principle会计主体：accounting entity会计分期accounting time period concept权责发生制原则：accrual-basis accounting会计恒等式：accounting equation/accounting identity会计要素：accounting element资产：assets会计报表：accounting report/accounting statement年报：annual statement附表：accompanying schedule（sheet）附表说明：accompanying statement会计凭证：accounting document附件：accompanying document会计分录：accounting entries会计科目：account title/ accounting item会计处理：accounting treatment应收账款：accounting receivable/receivables累计折旧：accumulated depreciation应付账款： account payable广告费： advertising expense资产负债表： balance sheet银行对账单： bank statement银行存款余额调节表：bank reconciliation期初余额：beginning balance/opening balance余额： balance注册会计师： certified practicing accountant成本会计：cost accounting可比性原则： comparability principle一贯性原则： consistency principle收付实现制 cash system （basis）of accounting资本性支出： capital expenditure谨慎性原则： conservatism（保守） principle现金流量表： cash flow statement/statement of cash flow 贷方： credit side贷方余额： credit balance现金： cash库存现金： cash on hand银行存款： cash in bank资本： capital股本： capital share资本公积： capital surplus复式记账： double entry复式簿记： double-entry book-keeping借方： debit side借方余额： debit balance折旧费用： depreciation expense折旧率： depreciation rate折旧年限： depreciable life递延资产： deferred assets递延负债： deferred liabilities直接材料： direct material直接人工： direct labor应付福利费employee benefit payable汇兑收益exchange gain汇兑损失exchange loss固定资产fixed assets流动负债floating liabilities财务费用financial expense流动资产floating assets/current assets 财务会计financial accounting会计年度fiscal year /accounting periods 附注footnotes无形资产intangible assets利润表 /损益表income statement债务人investor所得税income tax利息费用interest charge长期投资long-term investment长期负债 long-term liabilities负债liabilities管理费用 management expense配比原则 matching principle月报monthly statement重要性原则 materiality principle净资产 net assets净收入 net proceeds净成本 net cost净收益 net income净利润 net profit会计报表附注 notes of financial statement 应收票据 notes receivable /receivables 应付票据 notes payable利润分配 net income apportionment营业外收入 non-operating gain营业外支出 non-operating loss营业费用 operating expense营业收入 operating revenue预付账款 prepayments/payment in advance坏账准备 provision for bad debts/bad debts expense 预提费用 provision for expenses现值 present value订货单 purchase order记账凭证 posting document购货 purchase购货退回与折让 purchase return and allowances利润 profit税前利润 profit before tax税后利润 profit after tax期间费用 period expense季报 quarterly statement相关性原则 relevance principle收益性支出 revenue expenditure收入revenues不动产r eal estate残值价值 residual（salvage） value留存收益 retains earning修理费r epair expense original销售收入 sales revenue销售费用 selling expense销售成本 selling cost销货折让 sales allowances销货折扣 sales discount实质性原则 substance over legal form principle现金流量表 statement of cash flow原始凭证 source document存根 stub利润分配表 statement of profit appropriation销货发票 sales invoice补充信息 supplemental information汇总 summary简单分录 simple journal entry明细账户 subsidiary accounts明细分类账 subsidiary ledge特种日记账 special journal账户名称 title of account有形资产 tangible assets交易 transaction转账、过户 transfer试算平衡 trial balance应交税金 taxes payable差旅费 traveling expense增值税 value added tax付款凭证voucher应付工资wages payable/salaries payable。
财务会计负债相关英语词汇下面为大家带来金融英语财务会计负债相关英语词汇，欢迎大家阅读!财务会计负债相关英语词汇：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财务会计负债相关英语词汇：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以上就是为大家带来的金融英语财务会计负债相关英语词汇，希望对大家的学习有所帮助!。
