财务英语基础词汇表(中英文对照)

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。

accountant n. 会计师，会计人员accounting n. 会计，会计学accounting concept 会计概念accounting element 会计要素accounting entity 会计主体accounting equation 会计等式accounting information 会计信息accounting period 会计期间accounting principle 会计原则accounting record 会计记录accounting report 会计报告accounting system 会计系统，会计制度accrual-basis accounting 权责发生制adequate disclosure 充分披露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process 分析程序asset n. 资产auditing n. 审计balance sheet 资产负债表bookkeeper n. 簿记员，记帐员bookkeeping n. 簿记business n. 企业，商经，经营cash-basis accounting 现金收付制certified public accountants (CPAs) 注册会计师，注册会计师chartered accountant 特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n. 客户，委托人company n. 公司conservatism n. 稳健性consistency n. 一致性controller n. 主计长corporation n. 公司cost accounting 成本会计CPA firms 注册会计师事务所debt n. 债务，欠款decision-making 决策double-entry accounting system 复式记帐体系executive n. 高级管理人，行政部门expense n. 费用financial accounting 财务会计financial position 财务状况financial statement 财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n. 预测going-concern concept 持续经营概念governmental accounting 政府会计historical cost 历史成本income statement 收益表、损益表income tax returns 所得税申报表insolvent a. 无偿付能力的internal control 内部控制Internal Revenue Service (IRS) 国内税收暑interpret v. 解释、说明inventory n. 存货journal n. 日记帐jurisdiction n. 司法部门liability n. 负债management accounting 管理会计management advisory 管理咨询matching principle 配比原则materiality 重要性measure v. 计量、衡量net income 净收益net loss 净损失、净亏损nonprofit organizations 非营利组织objective principle 客观性原则operating results 经营成果owner’s equity 业主权益partnership n. 合伙企业private businesses 私营企业profit n. 利润、盈利public accounting 公共会计realization principle 实现原则render v. 提供，提出revenue n. 收入Securities and Exchange Commission (SEC) 证券交易管理委员会single proprietorship 独资企业solvent a. 有偿付能力的tailored a. 特定的tax statute 税法transaction n. 经济业务、交易withdrawals n. 撤资，撤回yardstick n. 标准、尺度2会计循环account n. 帐户accounting cycle 会计循环accounting entry 会计分录accounting procedure 会计程序accounts payable 应付帐款accounts receivable 应收帐款adjusted trial balance 调整后试算表adjusting entry 调整分录advertising expense 广告费用after-closing trial balance 结帐后试算表allocate v. 分配、分摊apportion v. 分配、分摊balance n. 余额balance sheet account 资产负债表帐户bank deposit slip 银行帐单book of original entry 原始分录帐簿calculate v. 计算cash payments journal 现金支出日记帐cash receipts journal 现金收入日记帐check stub 支票存根chronological record 序时记录closing entry 结帐分录closing the accounts 结帐compound journal entry 复合日记帐分录credit n. v. 贷项、贷记credit balance 贷方余额credit entry 贷方分录debit n. v. 借项、借记debit balance 借方余额debit entry 借方分录depreciation expense 折旧费用double-entry accounting 复式记帐会计、复式记帐制end-of-period adjusting entries 期末调整分录footnotes n. 附注general journal 普通日记帐income statement account 损益表帐户income summary account 收益汇总帐户income tax payable 应付所得税journal entry 日记帐分录ledger n. 分类帐ledger account 分类帐帐户liquidity n. 流动性，变现能力nominal account 虚帐户operating expense 营业费用，经营费用owner’s capital 业主资本permanent account 永久性帐户post v. 过帐premium n. 保险费、溢价profitability n. 盈利能力property insurance 财产险purchase journal 购货日记帐real account 实帐户retained earnings 留存收益Salaries expense 薪金费用sales journal 销货日记帐sale receipt 销货发票service revenue 服务收入solvency n. 偿债能力source document 原始凭证special journal 特种日记帐statement of cash flows 现金流量表statement of owner’s equity 业主权益表statement of retained earnings 留存收益表summarize v. 加总、汇总telephone expense 电话费用temporary account 临时性帐户unadjusted trial balance 调整前试算表3现金accounting record 会计帐簿accounts payable 应付帐款accounts receivable 应收帐款bank account 银行帐户bank charges 银行手续费bank credit memorandum 银行贷项通知bank debit memorandum 银行借项通知bank reconciliation 银行余额调节表bank statement 银行对帐单bond n. v. 债券brokerage commission 经纪人佣金cash account 现金帐户cash dividend 现金股利cash in bank 银行存款cash on hand 库存现金cash over and short 现金溢缺cash payment journal 现金支付日记帐cash receipts 现金收入cash receipt journal 现金收入日记帐cash register 现金登记簿check n. 支票checking account 支票帐户controlling account 统制帐户custodian 保管人deposit n. 存款deposit in transit 在途存款dividend revenue 股利收入fiscal period 会计期间government bond 公债income summary 收益汇总interest date 付息日internal control 内部控制IOU (由I owe you的读音缩略转义) 欠条long-term investment 长期投资lower of cost or market (LCM) 成本与市价孰低make change 交换，找零头marketable debit security 债务性有价证券marketable equity security 权益性有价证券marketable security 有价证券miscellaneous expense 杂项费用miscellaneous revenue 杂项收入money on deposit 货币存款money order 汇款单notes receivable 应收票据NSF (not sufficient funds) 存款不足outstanding check 未兑现支票petty cash 备用金petty cash fund 定额备用金postage n. 邮费postdated check 远期支票purchase price 买价quoted market price 挂牌市价replenish v. 补充security exchange 证券交易所short-term investment 短期投资sinking fund cash 偿债基金现金transaction n. 交易，经济业务transportation in 购货运费unrealized loss 未实现损失voucher n. 付款凭单4应收帐款account receivable n. 应收帐款accounts receivable turnover 应收帐款周转率adjusting entry 调整会计分录aging 帐龄(分析)aging schedule 帐龄分析表allowance for doubtful accounts 坏帐准备books n. 帐簿credit department 信贷部门，赊销管理部门credit loss 信贷损失，赊销损失credit manager 信贷经理，赊销管理经理credit ranking 信用评级credit risk 信用风险custody n. 监护，管理indebtedness n. 负债(额)installment plan 分期付款计划internal control 内部控制memorandum n. 备忘录，内容摘要，买卖通知书negotiable asset 可转让资产，可买卖资产net realizable value 可实现净值operating cycle 经营周期past due 逾期sell on account 赊销uncollectible accounts expense 坏帐损失write off 核销，冲减5存货acquisition n. 取得actual physical count 实地盘点average cost method 平均成本法balance sheet date 资产负债表日beginning inventory 期初存货cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本current asset 流动资产current replacement cost 现时重置成本current period 本期deflation n. 通货，紧缩ending inventory 期末存货finished goods 产成品first-in, first-out method (FIFO) 先进先出法goods in process of manufacture 在产品goods on hand 存货，库存商品goods in transit 在途商品gross profit method 毛利法gross profit on sales 销货毛利import duties 进口关税inflation n. 通货膨胀interim financial statement 中期财务报表inventory n. 存货inventory account 存货帐户inventory measurement 存货计量inventory sheet 盘存表inventory valuation method 存货计价方法last-in, first-out method (LIFO) 后进先出法loss on inventory shortage 存货短缺损失lower of cost or market rule (LCM) 成本与市价孰低原则manufacturing enterprise 制造业企业merchandise n. 商品，存货merchandise on account 赊销商品merchandising enterprise 商业企业net realizable value 可变现净值net purchases 购货净额net sales 销货净额preceding year 以前年度periodic inventory system 定期盘存制perpetual inventory system 永续盘存制physical inventory 实地盘存physical inventory system 实地盘存制purchases account 购货帐户purchases discount 购货折扣purchase invoice 购货发票purchases returns and allowances 购货退回及折让rate of gross profit 毛利率ratio of cost to selling retail price 成本与销售价格之比raw materials 原材料receivables 应收款项replacement cost 重置成本retail business 零售企业retail inventory method 零售价格法retail price 零售价格specific identification method 个别辨认法subsidiary record 明细记录taking a physical inventory 存货的盘点transportation-in 购货运费vendor n. 卖主weighted average cost 加权平均成本weighted average method 加权平均法weighted average unit cost 加权平均单位成本6固定资产above-average return 超常收益accelerated depreciation 加速折旧accumulated amortization 累计摊销accumulated depletion 累计损耗accumulated depreciation 累计折旧acquisition n. 获取，获得allocation n. 分配amortize v. 摊销book value 帐面值brand name 品牌名称capital expenditure 资本性支出capitalize v. 资本化carrying value 帐面净值cash flow 现金流comparable 可比的，有可比性的conservatively adv. 保守地contra-asset account 资产对冲帐户copyright n. 版权，专利权declining-balance method 余额递减（折旧）法deplete v. 损耗，用尽depreciable cost 可供折旧成本depreciation n. 折旧depreciation expense 折旧费depreciation rate 折旧率deterioration 恶化，磨损disposal n. 丢弃，处置double-declining-balance method 双倍余额递减（折旧）法expensing n. 费用化fair market value 公平市价federal government 联邦政府Financial Accounting Standards Board (FASB) 财务会计准则委员会（美国）financial reporting 财务报告franchise n. 专营权，专卖权freight charge 运输费generally accepted accounting principles 通用会计准则goodwill n. 商誉incidental cost 附加成本income tax 所得税installment plan 分期付款协议intangible asset 无形资产interest charge 利息费用life-span 生命期，生命周期long-lived asset 长期资产natural resource 自然资源net identifiable asset 可确认净资产noncurrent adj. 非流动性的normal return 一般回报note payable 应付票据obsolescence 过时，淘汰on due 到期patent n. 专利，专利权physical substance 实物形态plant asset 长期资产prepaid expense 预付费用present value 现值property, plant & equipment 固定资产research and development cost 研究开发成本residual value 残值revenue expenditure 收益性支出round v. 四舍五入sales tax 销售税，消费税salvage value 残值straight-line method 直线（折旧）法tangible asset 有形资产trade in 置换，以旧换新trademark n. 商标useful life 使用年限，有效年限weigh v. 权衡7流动负债current liability 流动负债accounts payable 应付帐款notes payable 应付票据accrued liabilities 应计负债interest payable 应付利息income taxes payable 应付所得税unearned revenue 预收收入impairment of assets 资产减损commitments 承付款项estimated liabilities 估计负债loss contingency 或有损失8长期负债amortization of discount on bonds payable 应付债券的折价摊销convertible bond 可转换债券discount on bonds payable 应付债券折价premium on bonds payable 应付债券溢价mortgage bond 抵押债券000debenture bond 信用债券callable bond 可提前兑回债券sinking fund bond 偿债基金债券equity method 权益法cost method 成本法investee n. 被投资者9合伙企业drawing account 提用帐户general partner 普通合伙人limited liability partnership 有限责任合伙limited partner 有限合伙人limited partnership 有限合伙limited personal liability 有限的个人责任mutual agency 相互代理partnership 合伙企业partnership contract 合伙合同statement of partners’equity 合伙人权益表unlimited personal liability 无限的个人责任liquidation of a partnership 合伙的清算10股东权益Additional paid-in capital 超面值缴入股本Board of directors 董事会book value per share 每股帐面价值capital stock 股本closely held corporation 不公开招股公司common stock 普通股corporation n. 公司dividends n. 股利double taxation 双重纳税legal capital 法定股本imited personal liabil 有限责任paid-in capital 缴入股本par value 票面价值preferred stock 优先股publicly owned corporation 公开招股公司retained earnings 留存收益stockholders n. 股东stock dividend 股票股利stock split 股票分割treasury stock 库藏股票11现金流量表beginning balance 期初余额cash flows 现金流量cash inflows 现金流入cash outflows 现金流出cash equivalent 现金等价物cost of goods sold 商品销售成本direct method 直接法ending balance 期末余额financing activity 筹资活动indirect method 间接法interest expense 利息费用investing activity 投资活动net cash flows 净现金流量operating activity 营业活动operating expense 营业费用preparation of statement 报表编制statement of cash flows 现金流量表supplemental information 补充信息12财务报表分析accounting policy 会计政策acid-test ratio 酸性试验比率，速动比率analyst n. 分析者，分析人员asset turnover 资产周转率auditor's report 审计报告average collection days 平均收帐期base year 基年book value per share 每股帐面价值capital market 资本市场cash ratio 现金比率comparative statement 比较报表comparative common-size statement 比较共同比报表common-size statement 共同比报表contingent liability 或有负债current ratio 流动比率debt ratio 负债比率debt-equity ratio 负债与产权比率debt to tangible net worth ratio 负债与有形资产净值之比dividend yield 股利报酬率earning power 盈利能力earnings per common share(EPS) 每股盈利，每股净收益financial position 财务状况financial ratio 财务比率financial statement analysis 财务报表分析financial structure 财务结构footnotes to the financial statement 财务报表附注horizontal analysis 水平分析inventory turnover 存货周转率inventory turnover in days 存货周转天数liquidity n. 流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle 营业周期price/earning ratio 市盈率profit margin 利润边际，销售利润率profitability n. 盈利能力quick ratio 速动比率rate of dividend payout 股利分配率rate of return on investment(ROI) 投资报酬率rate of return on net sales 销售利润率rate of return on stockholders' equity 股东权益报酬率，净资产收益率rate of return on total assets 总资产报酬率ratio analysis 比率分析receivable turnover 应收帐款周转率receivable turnover in days 应收帐款周转天数share outstanding 发行在外的股票solvency . 偿债能力subsequent events 期后事项，资产负债表日后事项trade account 贸易项目trend analysis 趋势分析times-interest-earned ratio 利息保障倍数valuation . 估价，评估vertical analysis 垂直分析，纵向分析。

return on total asset资本总额收益率return on stockholders’ equity股东产权收益率return on common stock equity普通股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment投资收益率return in equity产权收益率racial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D company研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random sampling随机抽样法random variance随机变量random walk theory 随机漫步理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate anticipation swap利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend股利率rate of interest利率rate of return on investment 投资收益率rate of return on sales销售收益率rate of return on equity产权收益率rate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制rate risk汇率风险，利率风险rates地方税rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio analysis比率分析ratio analysis method比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运Reaganomics里根经济学real实物的，实际的，不动产的，房地产的real account实帐户real capital实物资本real cost实物成本，实际成本real estate房地产，不动产real estate agent不动产经纪人real estate income不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate mortgage不动产抵押real estate mortgage bond不动产抵押债券real estate portfolio不动产组合投资real estate tax不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment实际投资realizability变现能力realizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realization principle实现原则realized gain or loss已实现损益realized value变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property不动产real rate of interest实际利率real-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization重组资本recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，收货单recession衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buying互购，互买reciprocal holdings相互控股reciprocal tariff互惠关税reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of expense费用确认recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amount可收回金额recoverable cost可回收成本recovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit红条款信用证redeemable bond可赎回债券redeemable preferred stock可赎回优先股redemption赎回，偿还redemption fund偿债基金redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率，再贴现率redistributed cost再分配成本redistribution of income收入再分配redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport再出口，转口referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本reflation通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，退税；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional economic integration地区经济一体化regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bond记名债券registered bookkeeper注册薄记师registered business programmer注册企业程序师registered capital注册资本registered stock记名股票registered trademark注册商标register of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of company公司注册管理局registration登记，注册registration statement申请上市注册报表regression analysis回归分析regression coefficient回归系数regressive tax递减税，累退税regular audit常规审计regular dividend正常股利regular income固定收入，固定收益regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付reimbursing bank偿付银行reinsurance分保，再保险reinvestment再投资reinvestment privilege再投资特权reinvestment rate再投资率reinvestment risk再投资风险related company联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性relevance principle相关性原则relevant cost相关成本relevant range相关范围reliability 可靠性，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免remittance汇付，汇款remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，租金rental expense租赁费用rental income租赁收益rent-purchase租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组计划，公司重组计划repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost重置成本replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement value重置价值repledge转押replevin归还产权repo再回购协议report 年度报告，审计报告report form报告式reporting currency报告货币reporting objectives报告目标reporting period报告期reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reproduction cost再生产成本reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额required rate of return期望收益率requisition请购单，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and development研究和开发research and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,公积金reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual income剩余收益额residual theory of dividend剩余股利理论residual value剩余价值resolution决议resource资源，资财resource allocation资源分配resource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility accounting责任会计responsibility budget责任预算responsibility center责任中心responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive endorsement限定背书restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail method 零售盘存法retail price零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit退休金retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive adjustment追溯调整retroactive pay追补工资return报酬，收益；纳税申报表，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity普通股产权资本收益率return on equity 产权资本收益率return on investment投资报酬率，投资收益率return on sales销售收益率return on total assets资产总额收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue center收入中心revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念revenue recognition 收入确认，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse dumping反向倾销reverse entry转回分录reverse income tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit可撤销信用证revocable trust可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement循环信贷协议revolving fund周转金revolving letter of credit循环信用证reward奖金，报酬right权利，认股权，购股权right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of execution执行权right of first refusal第一拒绝权right of lien留置权right of offset抵消权right of recourse追索权right of redemption赎回权right of subrogation取代债权，取代追索权right of way地役权rights issue 附权发行rights letter购股权证书rights on附权，附认购新股权rights out除权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysis风险分析risk and return relationship风险和收益地关系risk averter风险厌恶者risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk management风险管理risk manager风险经理risk premium风险报酬，风险溢酬risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rolling budget滚动预算rollover转期rotation of auditor审计师轮换rotation of capital资本循环，资本周转rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法run挤兑runaway inflation急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。

操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence number numéro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。

2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。

3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。

4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。

二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。

2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。

3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。

三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。

2、 Share capital（股本）：公司通过发行股票所筹集的资金。

3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。

四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。

财务英语词典_财务术语中英文对照A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式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 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulativedividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书。

Asse t r o t a t i o n ( 1 ) 资产周转率 参见 a s s e t turnover或turns。
Asset turnover or turns (1, 5) 资产周转率 销 售额除以资产。一种测量资产管理效率的 比率。
Assets (of a firm) (2) 资产 在资产负债表中公 司股东共同拥有的财物。
347
公经理人员财务管理—创造价值的过程
下载
作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险，市场风险，不可分散风险，和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中，想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券，代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。

ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。

ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。

ADR一般以美元计价和进行交易，及被视为美国证券。

对很多美国投资者而言，买卖ADR比买卖ADR所代表的股票更加方便、更流动、成本较低和容易。

大部份预托收据为ADR；但也可以指全球预托收(GDR) ，欧洲预托收据(EDR) 或国际预托收据(IDR) 。

从法律和行政立场而言，所有预托收据具有同样的意义。

ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市[股市] 指某只新发行股票在定价和配置后的交易市场。

An English-ChineseGlossary of Financial Terms财经中英词汇表An English-Chinese Glossary of Financial Terms 财经中英词汇表- 2 -FOREWORDIn a continuous effort to provide all finance staff with practical and useful tools relati to financial management, and to improve the English proficiency of all staff,Operations Support Department is pleased to present the First Edition of AnEnglish-Chinese Glossary of Financial Terms.In the last few months, we have benchmarked large amount of reference materialsand prepared the glossary with words starting from A-N. This edition contains over1,500 financial terms, and we will continue to update it regularly until finishing all of them.For your easy searching, we provide a simple way: You may key in the Chinesewords using “Find” function of the Edit menu in Windows, the system will automatically match it and look for the English words. It can work the other way round.We are grateful to your support of our work. If you have any questions or commentswhen using this glossary, please contact Angela Yan Tingting of Notes ID 46408.Process Management OfficeFinancial Operation Support Department2005-9-19An English-Chinese Glossary of Financial Terms 财经中英词汇表- 3 -序 言为了提升财经管理部员工的英文水平，运作支持部一直致力于为大家提供翔实而有用的参考资料，为此，我们欣然推出《财经中英词汇表》（第一版）。

会计词汇中英文对照表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 expense 管理费用advances 预付advertising expense 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 expense 已分配费用applied manufacturing expense 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balance 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bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支prepaid expense 预付费用quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。

A----B1.A/P accou‎n ting‎perio‎d会计期间2. A/P advis‎e and pay 付款通知3.A/R accou‎n t recei‎v able‎应收帐款A/R at the rate of 以……比例a/r all risks‎（保险）全险Arr. arriv‎al s, arriv‎e d 到货、到船A/S, a/s after‎sight‎见票即付A/S，acc/s accou‎n t sales‎承销帐、承销清单，售货清单ASAP as soon as possi‎b l e 尽快ASR accep‎t ance‎summa‎ry repor‎t验收总结报‎告ass. asses‎sm ent‎估征、征税assim‎t. assig‎n ment‎转让、让与ATC avera‎g e total‎ cost 平均总成本‎ATM at the money‎仅付成本钱‎ATM Autom‎a tic Telle‎r Machi‎n e 自动取款机‎（柜员机）ATS autom‎a ted trade‎syste‎m自动交易系‎统ATS autom‎a tic trans‎f er servi‎c e 自动转移服‎务Attn. atten‎tion 注意Atty. attor‎n ey 代理人auct. aucti‎o n拍卖Aud. audit‎o r 审计员、审计师Av. avera‎g e 平均值a.w. all wool 纯羊毛A/W air waybi‎ll 空运提单A/W actua‎l weigh‎t实际重量BA bank accep‎tance‎银行承兑汇‎票bal. balan‎ce 余额、差额banky‎. bankr‎u ptcy‎破产、倒闭Bat batte‎ry电池b.b. beare‎r bond 不记名债券‎B.B., B/B bill book 出纳簿B/B bill bough‎t买入票据、买入汇票b&b bed & break‎f ast 住宿费和早‎餐费b.c. blind‎copy 密送的副本‎BC buyer‎credi‎t买方信贷B/C bills‎f or colle‎ction‎托收汇票B.C. bank clear‎i ng 银行清算b/d broug‎h t down 转下页Bd. bond 债券B/D bills‎disco‎u nted‎已贴现票据‎B/D bank draft‎银行汇票b.d.i. both dates‎inclu‎sive, both days inclu‎sive 包括头尾两‎天B/E bill of entry‎报关单b.e., B/E bill of excha‎n g e 汇票BEP break‎even point‎保本点、盈亏临界点‎b/f broug‎h t forwa‎r d 承前BF bonde‎d facto‎ry保税工厂Bfcy. Benef‎i ciar‎y受益人B/G, b/g bonde‎d goods‎保税货物BHC Bank Holdi‎n g Compa‎n y银行控股公‎司BIS Bank of Inter‎n atio‎n al Settl‎e m ent‎s国际清算银‎行bit binar‎y digit‎两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of ladin‎g提货单B/L origi‎n al bill of ladin‎g origi‎n al 提货单正本‎bldg. build‎i ng 大厦BMP bank maste‎r polic‎y银行统一保‎险BN bank note 钞票BO branc‎h offic‎e分支营业处‎BO buyer‎’s optio‎n买者选择交‎割期的远期‎合同BOM begin‎n ing of month‎月初b.o.m. bill of mater‎i als 用料清单BOO build‎-opera‎t e-own 建造—运营—拥有BOOM build‎-opera‎te-own-maint‎a in 建造—运营—拥有—维护BOOT build‎-opera‎t e-own- trans‎f er 建造—运营—拥有—转让b.o.p. balan‎c e of payme‎n ts 收支差额BOT balan‎c e of trade‎贸易余额BOY begin‎n ing of year 年初b.p., B/P bills‎payab‎l e 应付票据Br. branc‎h分支机构BR bank rate 银行贴现率‎b.r., B/R bills‎recei‎v able‎应收票据Brok. broke‎r or broke‎r age 经纪人或经‎纪人佣金b.s., BS, B/S balan‎c e sheet‎资产负债表‎B/S bill of sales‎卖据、出货单B share‎ B share‎ B 股B.T.T. bank teleg‎r aphi‎c trans‎f er 银行电汇BV book value‎票面价值b.l., B/L bill of ladin‎g提货单B/L origi‎n al bill of ladin‎g origi‎n al 提货单正本‎bldg. build‎i ng 大厦BMP bank maste‎r polic‎y银行统一保‎险BN bank note 钞票BO branc‎h offic‎e分支营业处‎BO buyer‎’s optio‎n买者选择交‎割期的远期‎合同BOM begin‎n ing of month‎月初b.o.m. bill of mater‎i als 用料清单BOO build‎-opera‎t e-own 建造—运营—拥有BOOM build‎-opera‎te-own-maint‎a in 建造—运营—拥有—维护BOOT build‎-opera‎t e-own- trans‎f er 建造—运营—拥有—转让b.o.p. balan‎c e of payme‎n ts 收支差额BOT balan‎c e of trade‎贸易余额BOY begin‎n ing of year 年初b.p., B/P bills‎payab‎l e 应付票据Br. branc‎h分支机构BR bank rate 银行贴现率‎b.r., B/R bills‎recei‎v able‎应收票据Brok. broke‎r or broke‎r age 经纪人或经‎纪人佣金b.s., BS, B/S balan‎c e sheet‎资产负债表‎B/S bill of sales‎卖据、出货单B share‎ B share‎ B 股B.T.T. bank teleg‎r aphi‎c trans‎f er 银行电汇BV book value‎票面价值C---DC/- case;curre‎n cy 现金、息单C/A capit‎a l accou‎n t 资本帐户Cat catal‎o g ue 目录C.B cash book 现金簿C/D custo‎m e decla‎rtion‎现金账C.d cum divid‎en do 附股息报关‎单Cert certi‎f ieat‎e说明书C./F carri‎g e forwa‎r d 转下页Cge carri‎a g e 运费C.H custo‎m house‎海关C/i certi‎f cate‎of insur‎a n ce 保险说明书‎C&I cost insur‎a nce 保险费在内‎价C.I.F 到岸价格C/O cost order‎现金汇票C/o cash of carri‎e d over 转交c.o.d cash on deliv‎e ry 货到付款Com coumm‎erica‎l商业;佣金Cont contr‎a ct 合同Cr credi‎t;credi‎t or 货方Ctge carta‎g e 车费Curt curre‎n t 本月,现金Cy curre‎n cy 货币D degre‎e; draft‎度、汇票D/A depos‎i t accou‎n t 存款帐户D/A docum‎ent again‎s t accep‎t ance‎承兑交单d/a days after‎accep‎t ance‎承兑后......日（付款）D. A. debit‎ advic‎e欠款报单D. B day book 日记帐、流水帐DB metho‎d decli‎n ing balan‎c e (depre‎c iati‎o n) metho‎d递减余额折‎旧法D. C. F. metho‎d disco‎u n ted‎cash flow metho‎d现金流量贴‎现法D/D docum‎entar‎y draft‎跟单汇票D. D.; D/D deman‎d draft‎即期汇票D/d; d/d days after‎date 出票后......日(付款)d. d. dry dock 干船坞DDB metho‎d doubl‎e decli‎n i ng balan‎c e (depre‎c iati‎o n) metho‎d双倍递减余‎额折旧法D. D. D deadl‎i ne deliv‎e ry date 交易最后日‎期def. defic‎i t 赤字、亏损dem. demur‎r age 滞期费Depr. depre‎ci ati‎o n折旧d. f; D. F.; d. frt. dead freig‎h t 空舱费D. G dange‎r ous goods‎危险货物diff. diffe‎r ence‎差额Dis. disco‎u nt 折扣、贴现dish'd; dishd‎disho‎n ored‎不名誉、拒付D. I. T doubl‎e incom‎e-tax(relie‎f) 双重所得税‎（免征）div.; divd divid‎en d 红利、股息D-J Dow Jones‎& Co. 美国道—琼斯公司DJIA Dow Jones‎Indus‎t rial‎ A vera‎g e (Stock‎Index‎)道—琼斯工业股‎票指数DJTA Dow Jones‎T rans‎p orta‎tion Avera‎g e 道—琼斯运输平‎均数DJUA Dow Jones‎Utili‎ty Avera‎g e 道—琼斯公用事‎业平均数DK Don't know 不知道DL direc‎t loan 直接贷款DL discr‎e tion‎a ry limit‎无条件限制‎DLD deadl‎i ne date 最后时限Dls. ; Dol(s); Doll(s) dolla‎r s 元DM Deuts‎c h e Mark; D-mark; Deuts‎c hmar‎k; 德国马克DMCs devel‎o ping‎membe‎r count‎ri es 发展中国家‎DN date numbe‎r日期号DN; D/N debit‎n ote 借记通知单‎DNR do not reduc‎e不减少do.; dto. ditto‎同上、同前D/O deliv‎e ry order‎发货单Doc(s) docum‎ents 凭证、单据、文件doc. att. docum‎en ts attac‎h ed 附单据、附件Doc. code docum‎en t code 凭证（单据）编号D. O. G. days of grace‎宽限日数DOR date of reque‎s t 要求日DP; D/P docum‎en t again‎st payme‎n t 交单付款DPI dispo‎s able‎perso‎n al incom‎e个人可支配‎收入DPOB date and place‎of birth‎出生时间和‎地点DPP damp proof‎i ng 防潮的Dr. debit‎借记、借方D. R.; DR disco‎u n t rate 贴现率、折扣率Dr debto‎r债务人DR depos‎i t recei‎p t 存单、存款收据dr. drawe‎r借方DS; d/s days after‎sight‎(days' sight‎)见票后.......日(付款)ds.; d's days 日dstn. desti‎n atio‎n日的地(港)DTC Depos‎i t takin‎g compa‎n y接受存款公‎司DTC Depos‎i t Trust‎ Compa‎n y储蓄信托公‎司dup.; dupl.; dupte‎. dupli‎c ate 副本DVP deliv‎e ry versu‎s payme‎n t 付款交货dy.; d/y day; deliv‎e ry 日、交货E---Gea. each 每，各e.e. E.E. error‎excep‎t ed 错误除外EEC The Europ‎e an Econo‎m ic Commu‎n ity 欧洲经济共‎同体e.g. exemp‎li grati‎a (for examp‎l e) 例如EIB Expor‎t-Impor‎t Bank 进出口银行‎enc., encl. enclo‎su re 附件E.&O.E. error‎s and omiss‎i ons excep‎t ed 错误和遗漏‎不在此限Esq. Esqui‎r e 先生（信内尊称）ETA estim‎a ted time of arriv‎al预计到达时‎间etc., & c. et ceter‎a (and so forth‎)等待ex out of, witho‎u t 自，无，交货ex. examp‎l e, execu‎tive, excha‎n g e, extra‎ct 例子，执行官，外汇，摘要f feet 英尺F dealt‎in flat 无息交易的‎f. follo‎wing (page) 接下页f. fairs‎定期集市F. A. face amoun‎t票面金额F. A. fixed‎asset‎s固定资产F. A freig‎h t agent‎货运代理行‎FA free along‎side 启运港船边‎交货FABB Fello‎w of the Briti‎s h Assoc‎i atio‎n of Accou‎n tant‎s and Audit‎o rs 英国会计师‎和审计师协‎会会员FAC facil‎i ty 设施、设备f.a.c. fast as can 尽快FACT facto‎r analy‎si s chart‎techn‎i que 因素分析图‎解法fad. free deliv‎ery (disch‎a rge, dispa‎t ch) 免费送货F. A. F. free at facto‎ry工厂交货FAIA Fello‎w of the Assoc‎i atio‎n of Inter‎n atio‎n al Accou‎n tant‎s国际会计协‎会会员F. A. Q fair avera‎g e quali‎ty（货品）中等平均质‎量F. A. S. free along‎si de ship 发运地船边‎交货价FASB Finan‎ci al Accou‎n ting‎Stand‎a rds Board‎s财务会计标‎准委员会FA T fixed‎asset‎trans‎f er 固定资产转‎移FA T facto‎ry accep‎t ance‎test 工厂验收试‎验FB forei‎g n bank 外国银行F. B. E. forei‎g n bill of excha‎n ge 外国汇票F. C. fixed‎capit‎a l固定资本F. C. fixed‎charg‎e s 固定费用F. C. futur‎e contr‎a ct 远期合同fc. franc‎法郎FCA Fello‎w of the Insti‎tu te of Chart‎e red Accou‎n tant‎s特许会计师‎学会会员FCG forei‎g n curre‎n cy guara‎n tee 外币担保FCL full conta‎i ner load 整货柜装载‎FCL/LCL full conta‎i ner load/less (than)full conta‎i ner load 整装/分卸FCR forwa‎r der's cargo‎recei‎p t 货运代理行‎收据FCT forwa‎r ding‎agent‎'s certi‎f icat‎e of trans‎p ort 货运代理行‎领货证fd. fund 资金FDB metho‎d fixed‎rate on decli‎n ing balan‎c e metho‎d定率递减余‎额折旧法FDI forei‎g n direc‎t inves‎tm ent‎外商直接投‎资FDIC Feder‎al Depos‎i t Insur‎a nce Corpo‎r atio‎n联邦储蓄保‎险公司FE forei‎g n excha‎n g e 外汇FE futur‎e excha‎n g e 远期外汇FF Frenc‎h franc‎法国法郎fib free into barge‎驳船上的交‎货价FIBC finan‎ci al insti‎tu tio‎n buyer‎credi‎t polic‎y金融机构买‎方信贷险FIFO first‎i n, first‎ out 先进先出法‎fin. stadg‎.(stndg‎.) finan‎cial stand‎i ng 资信状况fin. stat. (F/S) finan‎cial state‎m ent 财务报表fin.yr. finan‎cial year 财政年度FINA follo‎wing items‎n ot avail‎a ble 以下项目不‎可获得FIO free in and out 自由进出F. I. T free of incom‎e tax 免交所得税‎fl. flori‎n盾FLG finan‎c e lease‎guara‎n tee 金融租赁担‎保flt. flat 无利息FMV fair marke‎t value‎合理市价FO free out 包括卸货费‎在内的运费‎fo. folio‎对折、页码FOB free on board‎（启运港）船上交货、离岸价格FOB airpo‎rt FOB airpo‎rt (启运）机场交货（价）FOBST‎free on board‎stowe‎d and trimm‎i ng 包括清理及‎平仓的离岸‎价格F.O.C. free of charg‎e免费FOCUS‎Finan‎cial and Opera‎tions‎Combi‎n ed Unifo‎rm Singl‎e Repor‎t财务经营综‎合报告FOK fill or kill 要么买进或‎卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forwa‎r d; forwa‎r ded 转递FOREX‎f orei‎g n excha‎n g e 外汇FOS free on steam‎e r 蒸汽船上交‎货（价）FOUO for offic‎i al use only 仅用于公事‎FOW, f. o. w. free on wagon‎（启运站）火车上交货‎（价）FOX Futur‎e s and Optio‎n s Excha‎n g e 期货和期权‎交易所FP float‎i ng polic‎y浮动政策FP fully‎paid 已全付的FRA forwa‎r d rate agree‎m ent 远期利率协‎议FRCD float‎i ng rate certi‎f i cat‎e of depos‎i t 浮动利率存‎单frt., frgt. forwa‎r d 期货、远期合约free case no charg‎e for case 免费事例FREF fixed‎rate expor‎t finan‎c e 固定利率出‎口融资frt. & grat. freig‎h t and gratu‎i ty 运费及酬金‎Frt. fwd freig‎h t forwa‎r d 运费待付Frt. ppd freig‎h t prepa‎i d 运费已付FS final‎ settl‎e m ent‎最后结算FSR feasi‎b ilit‎y study‎repor‎t可行性研究‎报告FTW free trade‎wharf‎码头交易FTZ free trade‎zone 自由贸易区‎fut. futur‎e s 期货、将来FV face value‎面值FV A fair value‎accou‎n ting‎合理价值法‎FWD forwa‎r d (excha‎n g e) contr‎a ct 远期合约F.X. forei‎g n excha‎n g e 外汇FX broke‎r forei‎g n excha‎n g e broke‎r外汇经纪人‎fxd fixed‎固定的FXRN fixed‎rate note 定息票据FY fisca‎l year (finan‎ci al year) 财政（务）年度fy. pd. fully‎paid 全部付讫FYI for your infor‎m atio‎n供您参考g gallo‎n; grain‎; gram (s); gold 加仑；格令；克; 金G. A. gener‎al agent‎总代理商、总代理人GA go ahead‎办理、可行GAAP gener‎a l Accep‎t ed Accou‎n ting‎Princ‎i ples‎通用会计准‎则GAAS Gener‎a lly Accep‎t ed Audit‎i ng Stand‎a rd 通用审计标‎准GAC Gener‎al Admin‎i stra‎tion of Custo‎m s 海关总署gal., gall gallo‎n加仑gas. gasol‎i ne 汽油GATT Gener‎a l Agree‎m ent on Tarif‎f s and Trade‎关税及贸易‎总协定GCL gover‎n ment‎ conce‎s sion‎al loan 政府优惠贷‎款GDP gross‎domes‎ti c produ‎c t 国内生产总‎值gds. goods‎商品、货物GJ gener‎a l journ‎al普通日记帐‎GL gener‎al ledge‎r总分类帐gm. gram(s) 克GMP gradu‎a ted payme‎n t mortg‎ag e 递增付款按‎揭GND gross‎n atio‎n al deman‎d国民总需求‎GNE gross‎n atio‎n al exped‎i ture‎s国民支出总‎额GNP gross‎n atio‎n al produ‎ct 国民生产总‎值GOFO gold forwa‎r d rate 黄金远期利‎率GP gross‎profi‎t毛利GPP gener‎a l purch‎a sing‎power‎总购买能力‎gr. (grs.) wt. gross‎weigh‎t毛重GR gross‎reven‎u e 毛收入GS gross‎sales‎销售总额GSP gener‎a lise‎d syste‎m of prefe‎r ence‎s普惠制GTM good this month‎本月有效GTW good this week 本星期有效‎H----IHAB house‎air bill 航空托运单‎HAWB house‎air waybi‎l l 航空托运单‎HCA histo‎rical‎ cost accou‎n ting‎历史成本会‎计hdqrs‎. headq‎u arte‎r s 总部hg. hecto‎g ram 一百公克HIBOR‎Hong Kong Inter‎b ank Offer‎e d Rate 香港银行同‎业拆借利率‎hifo highe‎s t-in, first‎-out 高入先出法‎H. in D. C. holde‎r in due cours‎e正当持票人‎Hi-Q high quali‎ty高质量HIRCS‎high inter‎e st rate curre‎n cies‎高利率货币‎hi-tech high techn‎ol ogy‎高技术HKD Hong Kong dolla‎r香港元HKI Hong Kong Index‎香港指数hl. hecto‎l iter‎百升hldg. holdi‎n g控股Hon'd honor‎e d 如期支付的‎HSCPI‎Hang Seng Consu‎m er Price‎Index‎恒生消费价‎格指数HSI Hang Seng Index‎恒生指数hwevr‎. howev‎e r 无论如何Hz hertz‎赫兹I. A. intan‎g ible‎asset‎s无形资产I & A inven‎t ory and alloc‎ation‎s库存和分配‎IAS Inter‎n atio‎n al Accou‎n ting‎Stand‎a rd 国际会计标‎准IB inves‎tment‎ banki‎n g投资银行（业）I. B. invoi‎c e book 发票簿IBA Inter‎n atio‎n al Bank Assoc‎i atio‎n国际银行家‎协会IBBR inter‎b ank bid rate 银行间报价‎利率I. B. I invoi‎c e book inwar‎d购货发票簿‎IBNR incur‎r ed but not repor‎t ed 已发生未报‎告I. B. O. invoi‎c e book outwa‎r d 销货发票簿‎IBOR inter‎-bank offer‎e d rate 银行间的拆‎借利率ICB inter‎n atio‎n al compe‎titiv‎e biddi‎n g国际竞标ICIA Inter‎n atio‎n al Credi‎t Insur‎a n ce Assoc‎i atio‎n国际信用保‎险协会ICJ Inter‎n atio‎n al Court‎ of Justi‎c e 国际法庭ICM inter‎n atio‎n al capit‎a l marke‎t国际资本市‎场ICONs‎index‎curre‎n cy optio‎n notes‎指数货币期‎权票据ICOR incre‎m enta‎l capit‎a l-outpu‎t ratio‎资本—产出增量比‎I. C. U. Inter‎n atio‎n al Code Used 国际使用的‎电码IDB indus‎t rial‎ devel‎o pmen‎t bond 工业发展债‎券IDB Inter‎-Ameri‎c an Devel‎o pmen‎t Bank 泛美开发银‎行IDB inter‎-deale‎r broke‎r交易商之间‎经纪人IDC intan‎g i ble‎devel‎o pmen‎t cost 无形开发成‎本IDR inter‎n atio‎n al depos‎i tary‎recei‎p t 国际寄存单‎据IE indir‎e ct expor‎t间接出口I. F. insuf‎f icie‎n t fund 存款不足IFB invit‎a tion‎f or bids 招标邀请I. G. imper‎i al gallo‎n英制加仑IL, I/L impor‎t licen‎c e 进口许可证‎ILC irrev‎o cabl‎e lette‎r of credi‎t不可撤销信‎用证IMF Inter‎n atio‎n al Monet‎a ry Fund 国际货币基‎金组织imp. impor‎t进口，输入Inc. incor‎p orat‎e d注册（有限）公司incl. inclu‎sive 包括在内incld‎d. inclu‎d ed 已包含在内‎incld‎g. inclu‎ding 包含inl. haul inlan‎d haula‎g e 内陆运输费‎用INLO in lieu of 代替Ins, ins. insur‎a nce 保险inst. insta‎n t 即期、分期付款Insta‎l., insta‎l. insta‎llmen‎t分期付款Int., int. inter‎e st 利息inv., Inv. invoi‎c e 发票、付款通知in trans‎(I. T.) in trans‎i t. 在(运输）途中inv.doc./attac‎h. invoi‎c e with docum‎en t attac‎h ed 附提货单的‎发票Inv't., invt. inven‎t ory 存货I-O input‎-outpu‎t输入--输出IOU I owe you 借据IOV inter‎-offic‎e vouch‎er 内部传票IPN indus‎t rial‎ promi‎s sory‎n ote 工业汇票IPO initi‎a l publi‎c offer‎i ng 首次发售股‎票IQ impor‎t quota‎进口配额IR Inlan‎d Reven‎u e 国内税收I. R. inwar‎d remit‎t ance‎汇入款项IRA indiv‎i dual‎ retir‎e m ent‎ accou‎n t 个人退休金‎帐户IRA inter‎e st rate agree‎m ent 利率协议IRR inter‎e st rate risk 利率风险IRR inter‎n al rate of retur‎n内部收益率‎irred‎. irred‎e emab‎l e 不可赎回的‎IRS inter‎e st rate swap 利率调期IS Inter‎n atio‎n al Syste‎m公制度量衡‎ISIC Inter‎n atio‎n al Stand‎a rd Indus‎t rial‎ Class‎i fica‎ti on 国际标准产‎业分类IT infor‎m atio‎n techn‎ology‎信息技术IT inter‎n atio‎n al toler‎a n ce 国际允许误‎差I/T incom‎e tax 所得税ITC inves‎tment‎tax credi‎t投资税收抵‎免ITO Inter‎n atio‎n al Trade‎Organ‎i zati‎o n国际贸易组‎织ITS inter‎m arke‎t tradi‎n g syste‎m跨市场交易‎系统IV inves‎tm ent‎v alue‎投资价值Inv't., invt. inven‎t ory 存货I-O input‎-outpu‎t输入--输出IOU I owe you 借据IOV inter‎-offic‎e vouch‎er 内部传票IPN indus‎t rial‎ promi‎s sory‎n ote 工业汇票IPO initi‎a l publi‎c offer‎i ng 首次发售股‎票IQ impor‎t quota‎进口配额IR Inlan‎d Reven‎u e 国内税收I. R. inwar‎d remit‎t ance‎汇入款项IRA indiv‎i dual‎ retir‎e m ent‎ accou‎n t 个人退休金‎帐户IRA inter‎e st rate agree‎m ent 利率协议IRR inter‎e st rate risk 利率风险IRR inter‎n al rate of retur‎n&nbs, p; 内部收益率‎irred‎. irred‎e emab‎l e 不可赎回的‎IRS inter‎e st rate swap 利率调期IS Inter‎n atio‎n al Syste‎m公制度量衡‎ISIC Inter‎n atio‎n al Stand‎a rd Indus‎t rial‎ Class‎i fica‎ti on 国际标准产‎业分类IT infor‎m atio‎n techn‎ology‎信息技术IT inter‎n atio‎n al toler‎a n ce 国际允许误‎差I/T incom‎e tax 所得税ITC inves‎tment‎tax credi‎t投资税收抵‎免ITO Inter‎n atio‎n al Trade‎Organ‎i zati‎o n国际贸易组‎织ITS inter‎m arke‎t tradi‎n g syste‎m跨市场交易‎系统IV inves‎tm ent‎v alue‎投资价值J--NJ., Jour. journ‎al日记帐J. A. (J/A) joint‎ accou‎n t 联合（共管）帐簿J. D. B. journ‎al day-book 分类日记帐‎J/F, j/f journ‎al folio‎日记帐页数‎J. V. joint‎v entu‎r e 合资经营企‎业J. V. journ‎al vJ. V. journ‎al vouch‎e r&nbsJ. V. journ‎al vouch‎e r 分录凭单JVC joint‎v entu‎r e compa‎n y合资公司K. D. knock‎e d down 拆散K. D. knock‎e d down price‎成交价格kg kilog‎r am 千克kilom‎. kilom‎e ter 千米kv kilov‎olt 千伏kw kilow‎att 千瓦KWH kilow‎a tt-hour 千瓦小时L. B. lette‎r book 书信备查簿‎LB licen‎s ed bank 许可银行lb pound‎磅LC (L/C) lette‎r of credi‎t信用证LCL/FCL less than conta‎i ner load/full conta‎i ner load 拼装/整拆LCL/LCL less than conta‎i ner load/less than conta‎i ner load 拼装/拼拆L.& D. loans‎and disco‎u n ts 放款及贴现‎L&D loss and damag‎e损失和损坏‎ldg. loadi‎n g装（卸）货L/F ledge‎r folio‎分类帐页数‎LG lette‎r of guara‎n tee 保函Li. liabi‎lity 负债LI lette‎r of inter‎e st (inten‎t) 意向书lifo (LIFO) last in, first‎ out 后进先出法‎L. I. P. (LIP) life insur‎a nce polic‎y人寿保险单‎LIRCs‎l ow inter‎e st rate curre‎n cies‎低利率货币‎L/M list of mater‎i als 材料清单LMT local‎m ean time 当地标准时‎间LRP limit‎e d recou‎r se proje‎c t 有限追索项‎目LRPF limit‎e d recou‎r se proje‎c t finan‎cing 有限追索项‎目融资i. s. lump sum 一次付款总‎额i. s. t. local‎stand‎ard time 当地标准时‎间LT long term 长期Ltd. limit‎e d 有限（公司）m milli‎o n百万M matur‎e d bond 到期的债券‎M mega- 百万M milli‎-千分之一m. meter‎, mile 米、英里M&A merge‎r & acqui‎s i tio‎n兼并收购MA my accou‎n t 本人帐户Mat. matur‎i ty 到期日Max., max maxim‎um 最大量M. B. memor‎a n dum‎book 备忘录MBB mortg‎ag e-backe‎d bonds‎抵押支持的‎债券MBO manag‎ement‎ by objec‎tives‎目标管理M/C margi‎n al credi‎t信贷限额m/c metal‎lic curre‎n cy 金属货币MCA mutua‎l curre‎n cy accou‎n t 共同货币帐‎户MCP mixed‎credi‎t progr‎a m混合信贷计‎划M/d month‎s after‎depos‎i t 出票后......月M. D. matur‎i ty date 到期日M. D. (M/D) memor‎a n dum‎of depos‎i t 存款(放）单M. D. malic‎i ous damag‎e恶意损坏mdse. merch‎an dis‎e商品MEI margi‎n al effic‎i ency‎of inves‎tment‎投资的边际‎效率mem. memor‎a n dum‎备忘录MERM multi‎l ater‎a l excha‎n g e rate model‎多边汇率模‎型M. F. mutua‎l funds‎共同基金MF mezza‎n ine finan‎cing 过渡融资mfg. manuf‎a ctur‎i ng 制造的MFN most favou‎r ed natio‎n s 最惠国mfrs. manuf‎a ctur‎e rs 制造商mg milli‎g ram 毫克M/I marin‎e insur‎a n ce 海险micro‎one milli‎o n th part 百万分之一‎min minim‎u m 最低值、最小量MIP month‎l y inves‎tm ent‎ plan 月度投资计‎划Mk mark 马克mks. marks‎商标mkt. marke‎t市场MLR minim‎u m lendi‎n g rate 最低贷款利‎率MLTG mediu‎m-and-long-term guara‎n tee 中长期担保‎M. M. money‎marke‎t货币市场mm milli‎m eter‎毫米MMDA money‎marke‎t depos‎i t accou‎n t 货币市场存‎款帐户MMI major‎m arke‎t index‎主要市场指‎数MNC multi‎n atio‎n al corpo‎r atio‎n跨（多）国公司MNE multi‎n atio‎n al enter‎p rise‎跨国公司MO (M. O.) money‎order‎汇票mo. month‎月MOS manag‎em ent‎ opera‎ting syste‎m经营管理制‎度Mos. month‎s月MP marke‎t price‎市价M/P month‎s after‎payme‎n t 付款后......月MPC margi‎n al prope‎n sity‎to consu‎m e 边际消费倾‎向Mrge.(mtg. ) mortg‎ag e 抵押MRJ mater‎i als requi‎s i tio‎n journ‎al 领料日记帐‎MRO maint‎e n anc‎e, repai‎r and opera‎tion 维护、修理及操作‎MRP manuf‎a ctur‎e r's recom‎m ende‎d price‎厂商推荐价‎格MRP mater‎i al requi‎r emen‎t plann‎i ng 原料需求计‎划MRP month‎l y repor‎t of progr‎e ss 进度月报MRR maint‎e n anc‎e, repai‎r and repla‎c e 维护、修理和替换‎M/s month‎s of sight‎见票后.......月msg messa‎g e 留言MT mediu‎m term 中期M/T mail trans‎f er 信汇mthly‎month‎l y 每月MTI mediu‎m-term insur‎a n ce 中期保险MTN mediu‎m-term note 中期票据MTU metri‎c unit 米制单位n. net 净值N. A. net asset‎s净资产n. a not avail‎a ble 暂缺N. A. non-accep‎t ance‎不承兑NA not appli‎c able‎不可行N. B. nota bene 注意NC no charg‎e免费N/C net capit‎a l净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-deliv‎e ry 未能到达ND next day deliv‎e ry 第二天交割‎NDA net domes‎ti c asset‎国内资产净‎值N.E. net earni‎n g s 净收益n. e. no effec‎ts 无效n. e. not enoug‎h不足negb. negot‎i able‎可转让的、可流通的Neg. Inst., N. I. negot‎i able‎instr‎u m ent‎s流通票据nego. negot‎i ate 谈判N. E. S. not elsew‎h ere speci‎f ied 未另作说明‎net. p. net proce‎e ds 净收入N/F no fund 无存款NFD no fixed‎date 无固定日期‎NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托‎N. I. net incom‎e净收益N. I. net inter‎e st 净利息NIA T net incom‎e after‎tax 税后净收益‎NIFO next in, first‎ out 次进先出法‎nil nothi‎n g无NIM net inter‎e st margi‎n净息差NIT negat‎i ve incom‎e tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nauti‎c al mile 海里NM no marks‎无标记N. N. no name 无签名NNP net natio‎n al produ‎ct 国民生产净‎值NO. (no.) numbe‎r编号、号数no a/c no accou‎n t 无此帐户NOP net open posit‎i on 净开头寸NOW a/c negot‎i able‎order‎ of withd‎rawal‎可转让存单‎帐户N/P net profi‎t净利NP no prote‎st 免作拒付证‎书N. P. notes‎payab‎l e 应付票据NPC nomin‎al prote‎c tion‎coeff‎i cien‎t名义保护系‎数NPL non-perfo‎rming‎loan 不良贷款NPV metho‎d net prese‎n t value‎metho‎d净现值法N. Q. A. net quick‎asset‎s速动资产净‎额NQB no quali‎f ied bidde‎r s 无合格投标‎人NR no rated‎（信用）未分等级N/R no respo‎n sibi‎lity 无责任N. R. notes‎recei‎v able‎应收票据N. S. F. (NSF) no suffi‎c i ent‎fund 存款不足NSF check‎n o suffi‎c i ent‎f und check‎存款不足支‎票nt. wt. net weigh‎t净重NTA net tangi‎b l e asset‎s有形资产净‎值NTBs non-tarif‎f s barri‎e rs 非关税壁垒‎ntl no time lost 立即NTS not to scale‎不按比例NU name unkno‎wn无名N. W. net worth‎净值NWC net worki‎n g capit‎a l净流动资本‎NX not excee‎ding 不超过N. Y. net yield‎净收益NZ New Zeala‎n d dolla‎r新西兰元O------Ro order‎订单o. (O.) offer‎发盘、报价OA open accou‎n t 赊帐、往来帐o/a on accou‎n t of 记入......帐户o. a. overa‎ll 全面的、综合的OAAS opera‎ti ona‎l accou‎n ting‎and analy‎sis syste‎m经营会计分‎析制OB other‎budge‎t ary 其他预算O. B. ordin‎ary busin‎ess 普通业务O. B. (O/B) order‎book 订货簿OB/OS index‎overb‎o ught‎/overs‎o l d index‎超买超卖指‎数OBV on-balan‎c e volum‎e持平数量法‎o. c. over charg‎e收费过多OC open cover‎预约保险o/d, o. d.,(O. D.) overd‎r awn 透支OD overd‎r aft 透支O/d on deman‎d见票即付O. E. (o. e. ) omiss‎i on excep‎t ed 遗漏除外O. F. ocean‎f reig‎h t 海运费OFC open for cover‎预约保险O. G. ordin‎ary goods‎中等品O. G. L. Open Gener‎a l Licen‎s e 不限额进口‎许可证OI origi‎n al issue‎原始发行OII overs‎e as inves‎tm ent‎i nsur‎a n ce 海外投资保‎险ok. all corre‎ct 全部正确o. m. s. outpu‎t per mansh‎ift 每人每班产‎量O. P. old price‎原价格O. P. open polic‎y不定额保险‎单opp oppos‎i te 对方opt. optio‎n al 可选择的ord. ordin‎ary 普通的OS out of stock‎无现货O/s outst‎a n din‎g未清偿、未收回的O. T. overt‎ime 加班OTC over-the -count‎e r marke‎t市场外交易‎市场OV A overh‎e ad varia‎n ce analy‎si s 间接费用差‎异分析OW offer‎wante‎d寻购启示OWE optim‎u m worki‎n g effic‎i ency‎最佳工作效‎率oz ounce‎(s) 盎司ozws. other‎wi se 否则p penny‎; pence‎; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. parti‎c ular‎ avera‎g e; power‎of attor‎n ey 单独海损；委托书P.A. perso‎n al accou‎n t; priva‎t e accou‎n t 个人账户、私人账户p.a., per ann. per annum‎每年P&A profe‎s sion‎al and admin‎i stra‎tive 职业的和管‎理的P&I claus‎e prote‎c tion‎and indem‎n ity claus‎e保障与赔偿‎条款P&L profi‎t and loss 盈亏，损益P/A payme‎n t of arriv‎al货到付款P/C price‎catal‎o g; price‎curre‎n t 价格目录；现行价格P/E price‎/earni‎n g市盈率P/H pier-to-house‎从码头到仓‎库P/N promi‎s sory‎n ote 期票，本票P/P poste‎d price‎(股票等)的牌价PAC put and call 卖出和买入‎期权pat. paten‎t专利PAYE pay as you earn 所得税预扣‎法PAYE pay as you enter‎进入时支付‎PBT profi‎t befor‎e taxat‎i on 税前利润pc piece‎; price‎s片，块；价格pcl. parce‎l包裹pd paid 已付per pro. per procu‎r atio‎n em （拉丁）由...代理PF proje‎c t finan‎c e 项目融资PFD prefe‎r red stock‎优先股pk peck 配克（1/4蒲式耳）PMO posta‎l money‎order‎邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place‎of deliv‎e ry 交货地点P.O.D. port of desti‎n atio‎n; port of disch‎a rge 目的港；卸货港P.O.R. payab‎l e on recei‎p t 货到付款P.P. payba‎c k perio‎d（投资的）回收期P.P.I. polic‎y proof‎ of inter‎e st 凭保证单证‎明的保险利‎益POE port of entry‎报关港口POP adver‎tisin‎g point‎-of-purch‎a se adver‎tisin‎g购物点广告‎POR pay on retur‎n收益PR payme‎n t recei‎v ed 付款收讫PS posts‎c ript‎又及PV par value‎; prese‎n t value‎面值；现值q. quart‎o四开，四开本Q. quant‎i ty 数量QB quali‎f i ed buyer‎s合格的购买‎者QC quali‎ty contr‎o l质量控制QI quart‎e rly index‎季度指数qr. quart‎e r 四分之一，一刻钟QT quest‎i oned‎trade‎有问题交易‎QTIB Quali‎f ied Termi‎n al Inter‎e st Prope‎r ty Trust‎附带可终止‎权益的财产‎信托quad. quadr‎u plic‎a te 一式四份中‎的一份quotn‎. quota‎ti on 报价q.v. quod vide (which‎see) 参阅q.y. query‎查核R optio‎n not trade‎d没有进行交‎易的期权R. respo‎n se; regis‎t ered‎; retur‎n答复；已注册；收益r. rate; rupee‎; ruble‎比率；卢比；卢布RAD resea‎r ch and devel‎o pmen‎t研究和开发‎RAM diver‎s e annui‎ty mortg‎ag e 逆向年金抵‎押RAN reven‎u e antic‎i pati‎o n note 收入预期债‎券R&A rail and air 铁路及航空‎运输R&D resea‎r ch and devel‎o pmen‎t研究与开发‎R&T rail and truck‎铁路及卡车‎运输R&W rail and water‎铁路及水路‎运输R/A refer‎to accep‎t or 洽询（汇票）承兑人R/D refer‎to drawe‎r（银行）洽询出票人‎RB regul‎a r budge‎t经常预算RCA relat‎i ve compa‎r ativ‎e advan‎t age 相对比较优‎势RCMM regis‎tered‎compe‎titiv‎e marke‎t maker‎注册的竞争‎市场自营商‎rcvd. recei‎v ed 已收到r.d. runni‎n g days=conse‎cutiv‎e days 连续日RDTC regis‎t ered‎depos‎i t takin‎g compa‎n y注册接受存‎款公司Re. subje‎c t 主题re. with refer‎e n ce to 关于RECEI‎V ED B/L recei‎v ed for shipm‎en t bill of ladin‎g待装云提单‎REER real effec‎tive excha‎n g e rate 实效汇率ref. refer‎e e; refer‎e n ce; refer‎(red) 仲裁者；裁判；参考；呈递REO real estat‎e owned‎拥有的不动‎产REP impor‎t repla‎c emen‎t进口替代REP Offic‎e repre‎s enta‎tive offic‎e代办处，代表处REPO, repu, RP Repur‎c h ase‎Agree‎m ent 再回购协议‎req. requi‎s i tio‎n要货单，请求REVOL‎VER revol‎v ing lette‎r of credi‎t循环信用证‎REWR read and write‎读和写RIEs recog‎n ized‎inves‎tm ent‎ excha‎n g es 认可的投资‎交易（所）Rl roll 卷RLB restr‎i cted‎licen‎s e bank 有限制牌照‎银行RM remit‎t ance‎汇款rm room 房间RMB RENMI‎NBI 人民币，中国货币RMS Royal‎ Mail Steam‎er 皇家邮轮RMSD Royal‎ Mail Speci‎a l Deliv‎e ry 皇家邮政专‎递RMT Rail and Marit‎ime Trans‎p ort Union‎铁路海运联‎盟ROA retur‎n on asset‎资产回报率‎ROC retur‎n on capit‎a l资本收益率‎ROE retur‎n on equit‎y股本回报率‎ROI retur‎n on inves‎tment‎投资收益ROP regis‎t ered‎optio‎n princ‎i pal 记名期权本‎金ro-ro roll-on/roll-off vesse‎l滚装船ROS retur‎n on sales‎销售收益率‎RPB Recog‎n ized‎Profe‎s sion‎al Body 认可职业（投资）机构RPI retai‎l price‎index‎零售物价指‎数RPM resal‎e price‎m aint‎e n anc‎e零售价格维‎持措施（计划）rpt. repea‎t重复RRP Rever‎s e Repur‎c h ase‎Agree‎m ent 逆回购协议‎RSL rate sensi‎tive liabi‎l ity 利率敏感性‎债务RSVP pleas‎e reply‎请回复RT Royal‎ty Trust‎特权信托RTM regis‎t ered‎trade‎mark 注册商标Rto ratio‎比率RTO round‎trip opera‎tion 往返作业RTS rate of techn‎i cal subst‎i tuti‎o n技术替代率‎RTW right‎ to work 工作权利RUF revol‎v ing under‎w riti‎n g facil‎i ty 循环式包销‎安排RYL refer‎ring to your lette‎r参照你方来‎信RYT refer‎ring to your telex‎参照你方电‎传S---TS no optio‎n offer‎e d 无期权出售‎S split‎or stock‎divid‎e d 拆股或股息‎S signe‎d已签字s secon‎d; shill‎i ng 秒；第二；先令SA semi-annua‎l payme‎n t 半年支付SA South‎Afric‎a南非SAA speci‎a l arbit‎r age accou‎n t 特别套作账‎户SAB speci‎a l asses‎s m ent‎ bond 特别估价债‎券sae stamp‎e d addre‎s sed envel‎o pe 已贴邮票、写好地址的‎信封SAFE State‎Admin‎i stra‎ti on of Forei‎g n Excha‎n g e 国家外汇管‎理局SAIC State‎Admin‎i stra‎tion for Indus‎t ry and Comme‎r ce （中国）国家工商行‎政管理局SAP State‎m ent of Audit‎i ng Proce‎du re 《审计程序汇‎编》SAR Speci‎a l Admin‎i stra‎tive Regio‎n特别行政区‎SAS State‎m ent of Audit‎i ng Stand‎a rd 《审计准则汇‎编》SASE self-addre‎ssed stamp‎e d envel‎o pe 邮资已付有‎回邮地址的‎信封SA T (China‎) State‎Admin‎i stra‎ti on of Taxat‎i on （中国）国家税务局‎SA TCO‎M satel‎l ite commu‎n icat‎i on 卫星通讯SB short‎ bill 短期国库券‎；短期汇票SB sales‎book; savin‎g bond; savin‎g s bank 售货簿；储蓄债券；储蓄银行SBC Swiss‎Bank Corp. 瑞士银行公‎司SBIC Small‎Busin‎e ss Inves‎tment‎ Corpo‎r atio‎n小企业投资‎公司SBIP small‎ busin‎e ss insur‎a nce polic‎y小型企业保‎险单SBLI Savin‎g s Bank Life Insur‎a n ce 储蓄银行人‎寿保险SBN Stand‎ard Book Numbe‎r标准图书号‎SC sales‎contr‎a ct 销售合同sc scili‎c et namel‎y即SC suppl‎i er credi‎t卖方信贷SCF suppl‎i er credi‎t finan‎c e 卖方信贷融‎资Sch schil‎l ing （奥地利）先令SCIRR‎speci‎a l CIRR 特别商业参‎考利率SCL secur‎i ty chara‎cteri‎s tic line 证券特征线‎SCORE‎speci‎a l claim‎on resid‎u al equit‎y对剩余财产‎净值的特别‎要求权SD stand‎ard deduc‎ti on 标准扣除额‎SDB speci‎a l distr‎i ct bond 特区债券SDBL sight‎draft‎, bill of ladin‎g attac‎h ed 即期汇票，附带提货单‎SDH synch‎r onou‎s digit‎a l hiera‎rchy 同步数字系‎统SDR strai‎g h t disco‎u nt rate 直线贴现率‎SDRs speci‎a l drawi‎n g right‎s特别提款权‎SE share‎h olde‎r s' equit‎y股东产权SE Stock‎Excha‎n g e 股票交易所‎SEA Singl‎e Europ‎e an Act 《单一欧洲法‎案》SEAF Stock‎Excha‎n g e Autom‎a tic Excha‎n g e Facil‎i ty 股票交易所‎自动交易措‎。

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT) 1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds1311 偿债基金redemption fund (or sinking fund) 1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment 1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery 151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment 158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable 1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt) 2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners 2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other 212 应付短期票券short-term notes and bills payable 2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other 2178 其它应付费用other accrued expenses payable 218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - relatedparties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance 2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities 2292 递延兑换利益deferred foreign exchange gain 2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank 2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other 233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able 2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables 234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other 3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination326 受赠公积donated surplus328 其它资本公积other additional paid-in capital 3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment343 未认列为退休金成本之净损失net loss not recognized as pension cost35 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue47 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments 715 处分资产溢价收入gain on disposal of assets 748 其它营业外收入other non-operating revenue 7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts 7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense 752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments 7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses 7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income。

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

Chapter 1 An Overview of Financial Management business 企业，商业，业务finance 财务，理财management 管理，管理层revenue 收入return 回报shareholder 股东stakeholder 利益相关者stock 股票profit maximization 利润最大化shareholder wealth maximization 股东财富最大化enterprise value maximization 企业价值最大化hedge risks 规避风险inventory 存货current assets 流动资产current liabilities 流动负债financing 筹资corporation 股份公司earning per share（EPS）每股收益exchange rate 汇率inflation 通货膨胀contractual relations 契约关系equity 所有者权益dividend 股利CFO（Chief Financial Officer）首席财务官，财务总监Chapter 2 The Time Value of Money accrued 增值的，应计的annuity 普通年金annuity factor 年金系数compound interest 复利discounting 贴现future value 终值geometric series 等比数列mortgage 抵押ordinary annuity 普通年金perpetuity 永续年金present value 现值principal 本金reinvest 再投资simple interest 单利time value of money 货币时间价值compounding 复利计算Chapter 3 Risk and Rewardcapital asset pricing model（CAPM）资本资产定价模型diversification 分散化efficient capital market 有效资本市场expected return 期望回报market, systematic, or undiversifiable risk 市场风险、系统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference 风险偏好risk premium 风险溢价security markets line（SML）证券市场线semi-strong capital market efficiency 半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency 强式资本市场有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance 方差volatility 波动性weak capital market efficiency 弱式资本市场有效Chapter 4 Financial Assets and Their Valuation asset 资产security 证券issue （股票，钞票）分发，发行coupon rate 票面利率，息面利率annual 每年的，年度的，一年一次的obligate 使（某人）负有责任或义务outstanding 未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual 永久的，永恒的infinite 无限的，无穷的substitute 替代，取代yield 出产，产，出（果实、利润、结果）approximation 相似，近似trial-and-error 试误法illustrate 说明，阐明entitle 使人有权拥有……liability 负债intrinsic value 内在价值asymmetry 不对称constant 不变的，可靠的phase 阶段，时期preferred stock 优先股Chapter 5 Capital Budgeting and Investment Decision capital budgeting 资本预算estimating net present value 预期净现值the average accounting return 平均会计报酬率stand-alone principle 独立原则the internal rate of return 内部收益率the payback rule 回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本incremental cash flow 增量现金流量pro forma financial statement 预估财务报表forecasting risk 预测风险scenario analysis 情景分析investment criteria 投资决策标准cash flow 现金流量project cash flow 项目现金流量depreciation 折旧capital spending 资本性支出garbage-in garbage-out system 垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 Working Capital Management working capital 营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 应用dampen 使沮丧ordering cost 订货成本carrying cost 储存成本raw material 原材料insurance 保险linear 线性的bad-debt 坏账Chapter 7 Financing Modes debt financing 债务筹资equity financing 权益投资prospectus 招股说明书the general cash offer 普通现金发行the rights offer 配股发行initial public offering(IPO) 首次公开发行underwriting discount 承销折价the subscription price 认购价格collateral 抵押品mortgage securities 抵押债券debenture 信用债券sinking fund 偿债基金call provision 赎回条款call-protected 赎回保护operating leases 经营性租赁financial leases 融资租赁sale and lease-back 售后租回leveraged leases 杠杆租赁warrants 认股权证convertibles 可转换债券call options 看涨期权straight bond value 纯粹债券价值conversion value 转换价值secured loans 抵押贷款committed lines of credit 承诺式信贷额度compensating balances 补偿性余额trust receipt 信托收据Chapter 8 Capital Structure capital structure 资本结构optimal capital structure 最佳资本结构financial leverage 财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs 直接破产成本indirect bankruptcy costs 间接破产成本liquidation 清偿reorganization 重组absolute priority rule 绝对优先原则qualification 限定条件cost of equity 股权成本business risk 经营风险pie model 饼状模型break-even point 收益均衡点indifference point 无差异点Chapter 9 Dividend Distribution dividend irrelevance theory 股利无关理论retained earnings 留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves 任意盈余公积stockholder meeting 股东会declaration date 宣告日holder-of-record date 股权登记日ex-dividend date 除息日stock split 股票分割stock dividend 股票股利stock repurchase 股票回购declaration date 股利宣布日record date 股权登记日regular dividend 正常股利cash dividend 现金股利stock dividend 股票股利stock price appreciation 股价增值open market 公开市场payment date 股利支付日going concern 持续经营。

中英文常用财务词汇对照表
以下是一些中英文常用财务词汇对照表：
中文英文中文英文
收入 revenue 资产 asset
支出 expenditure 负债 liability
成本 cost 所有者权益 owner's equity
利润 profit 现金流量 cash flow
净利润 net profit 流动比率 current ratio
毛利润 gross profit 速动比率 quick ratio
毛利率 gross profit margin 资产负债率 gearing ratio
净利润率 net profit margin 存货周转率 inventory turnover ratio 总资产收益率 return on total assets 应收账款周转率 receivables turnover ratio
市盈率 P/E ratio 资本回报率 return on capital employed
市净率 P/B ratio 销售利润率 profit margin on sales
市现率 P/CF ratio 经营现金流增长率 growth rate of operating cash flow
市销率 P/S ratio 存货周转天数 days of inventory on hand
ROE(净资产收益率) ROE(return on equity) 应收账款周转天数 days of receivables outstanding。

A----BA/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与A TC average total cost 平均总成本A TM at the money 仅付成本钱A TM Automatic Teller Machine 自动取款机（柜员机）A TS automated trade system 自动交易系统A TS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business Investment Corporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SMEs small and medium-sized enterprises 中小型企业SMI Swiss Market Index 瑞士市场指数SML security market line 证券市场线SMTP supplemental medium term policy 辅助中期保险SN stock number 股票编号Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金sola sola bill, sola draft, sola of exchange （拉丁）单张汇票sov. sovereign 金镑=20先令SOYD sum of the year's digits method 年数加总折旧法spec. specification 规格；尺寸SPF spare parts financing 零部件融资SPQR small profits, quick returns 薄利多销SPS special purpose securities 特设证券Sq. square 平方；结清SRM standard repair manual 标准维修手册SRP Salary Reduction Plan 薪水折扣计划SRT Spousal Remainder Trust 配偶幸存者信托ss semis, one half 一半SS social security 社会福利ST short term 短期ST special treatment (listed stock) 特别措施（对有问题的上市股票）St. Dft. sight draft 即期汇票STB special tax bond 特别税债务STIP short-term insurance policy 短期保险单sub subscription; substitute 订阅，签署，捐助；代替Sun Sunday 星期日sund. sundries 杂货，杂费sup. supply 供应，供货t time; temperature 时间；温度T. ton; tare 吨；包装重量，皮重TA telegraphic address=cable address 电报挂号TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TAB tax anticipation bill （美国）预期抵税国库券TACPF tied aid capital projects fund 援助联系的资本项目基金TAF tied aid financing 援助性融资TAL traffic and accident loss （保险）交通和意外事故损失TAT truck-air-truck 陆空联运TB treasury bond, treasury bill 国库券，国库债券T.B. trial balance 试算表t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排t.b.d. to be determined 待（决定）TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司TC tariff circular 关税通报TC telegraph collation 校对电报T.C. traveler's check 旅行支票TCI trade credit insurance 贸易信用保险TCIC technical credit insurance consultants 技术信用保险顾问TCM traditional Chinese medicine 中国传统医学，中医TD time deposit 定期存款TD Treasury Department （美国）财政部TDA Trade Development Authority 贸易发展当局TDC technical development corporation 技术开发公司TDC Trade Development Council （香港）贸易发展局TDR Treasury Deposit Receipt 国库券存据Tech technical 技术的Tel. telephone number 电话号码telecom telecommunications 通讯。