财务英语专业术语

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 cumulative dividends 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Advice of drawing 支汇票通知书Affiliated company，affiliated corporation 联络公司(与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐;代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment（s) 股份；分配Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计;分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds）Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数;岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照;公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖;竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor's certificate查帐员证明书Auditor's comments 查帐员意见书Auditor's liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B：Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿;分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表(同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制(同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额;进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account（s) 银行往来帐Bank balance 银行往来馀额Bank bill，banker's draft，bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders) 本票Bank's account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约;讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据;帐单；汇票Bill at sight; demand bill （draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book)Bills discounted 票据贴现（同notes discounted)Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry （entries）原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用)帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process) Burden rates 负荷分配Business 营业商业；业务Carry on business，to 营业Establish a business，to 创业Give up a business，to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax，sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C。

1序 (2)2基础篇 (2)3财务篇 (2)4物流篇 (2)5生产与工单管理篇 (2)6系统管理篇 (2)7ERP ENGLISH专用语 (3)7.1财务术语 (3)7.1.1 Chart of Accounts 财务科目表 (3)7.1.2 Accounting process 记账过程 (8)7.1.3 Finance Reports财务报表 (11)7.2物流术语 (13)7.2.1 Procurement采购管理 (13)7.2.2 Sales Management销售管理 (15)7.2.3 Inventory Management存货管理 (16)7.2.4 物流报表 (17)7.3生产术语 (18)1. 序2. 基础篇3. 财务篇4. 物流篇5. 生产与工单管理篇6. 系统管理篇7. ERP English专用语本章是专门讲解ERP软件的常用英语专门用语的。

ERP作为一个西方发明的管理工具，大量使用专门的术语，对于我国的广大使用者学习者的确是一个需要专门处理的内容。

此外，ERP实施中很多公司都有外籍管理人员参与，需要中方员工能够流畅地沟通讨论实施中的各种问题。

本书主要是以ADONIX使用到的术语进行讲解，其中使用较多的英语知识，阅读者需要较好的英语基础。

这方面需要深造的读者可以联系《ERP English》培训班。

a) 财务术语财务模块，finance module，是ERP的核心，即便不是财务专业的读者，也需要了解一些最基本的财务术语。

Module，模块，是ERP系统的各个组成部分。

粗的分类就是finance，logistics，production三大模块，财务、物流、和生产。

其中财务模块又通常分为GL (General Ledger)，AP(Account Payable)，AR(Account Receivable)，即总帐、应付、和应收模块。

i.Chart of Accounts 财务科目表Chart of accounts，就是财务科目表，简称COA。

一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

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）。

会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。

加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。

在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。

凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。

Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有作结账分录的试算表。

Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原由此不曾记录或未适合记录的会计事项予以记录入帐。

1序 (2)2基础篇 (2)3财务篇 (2)4物流篇 (2)5生产与工单管理篇 (2)6系统管理篇 (2)7ERP ENGLISH专用语 (3)7.1财务术语 (3)7.1.1 Chart of Accounts 财务科目表 (3)7.1.2 Accounting process 记账过程 (8)7.1.3 Finance Reports财务报表 (11)7.2物流术语 (13)7.2.1 Procurement采购管理 (13)7.2.2 Sales Management销售管理 (15)7.2.3 Inventory Management存货管理 (16)7.2.4 物流报表 (17)7.3生产术语 (18)1. 序2. 基础篇3. 财务篇4. 物流篇5. 生产与工单管理篇6. 系统管理篇7. ERP English专用语本章是专门讲解ERP软件的常用英语专门用语的。

ERP作为一个西方发明的管理工具，大量使用专门的术语，对于我国的广大使用者学习者的确是一个需要专门处理的内容。

此外，ERP实施中很多公司都有外籍管理人员参与，需要中方员工能够流畅地沟通讨论实施中的各种问题。

本书主要是以ADONIX使用到的术语进行讲解，其中使用较多的英语知识，阅读者需要较好的英语基础。

这方面需要深造的读者可以联系《ERP English》培训班。

a) 财务术语财务模块，finance module，是ERP的核心，即便不是财务专业的读者，也需要了解一些最基本的财务术语。

Module，模块，是ERP系统的各个组成部分。

粗的分类就是finance，logistics，production三大模块，财务、物流、和生产。

其中财务模块又通常分为GL (General Ledger)，AP(Account Payable)，AR(Account Receivable)，即总帐、应付、和应收模块。

i.Chart of Accounts 财务科目表Chart of accounts，就是财务科目表，简称COA。

return on total asset 资本总数利润率return on stockholders’股东equity产权益润率return on common stock equity 一般股产权益润率return on sales 销售利润率receivables turnover 应收帐款周转率return on investment 投资利润率return in equity 产权益润率racial discrimination 种族鄙视racketeering 欺诈，诈骗radical school of accounting theory 激进学派会计理论radical unionism 激进工会主义raid 打劫股权，盗用，挪用raider firm 打劫性公司raised check 涂改支票raising funds 筹备资本rake-off 行贿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 随机存取储存器random sampling 随机抽样法random variance 随机变量random walk theory随机闲步理论range 全距，幅距rank 登记，次序ranking of projects 投资项目摆列次序rapid amortization 迅速摊销ratable value 应税价值rate 比率rate anticipation swap 利率预期掉换rate cutting 费率减少rate fixing 费率审定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投资利润率rate of return on sales 销售利润率rate of return on equity 产权益润率rate per annum 年率rate per diem 日率rate per mensem 月率rate regulation 费率管束rate risk 汇率风险，利率风险rates 地方税rates relief 地方税减免rates support grant 地方税补贴拨款rate variance 薪资率差别ratification认同，同意rating 评定信誉等级rating agency 信誉等级评定机构ratio 比率ratio analysis 比率剖析ratio analysis method 比率剖析法ratio chart 比率图表ratio covenant 比率保证条款ratio estimation 比率计算法rationalized production 合理化生产ratio of current asset to current liability流动财产对流动欠债比率ratio of current asset to total asset 流动财产对财产总数比率ratio of current liability to total liability流动欠债对欠债总数比率ratio of dependence on foreigntrade 外贸依存率ratio of fixed asset to capital 固定财产对资本比率ratio of fixed to total assets 固定财产对总财产比率ratio of inventory to net sales 存货对销售净额比率ratio of net income to net sales 净利润对销售净额比率ratio of net income to equity净利润对资本净值比率ratio of quick asset to current liability速动财产对流动欠债比率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欠债总数对资本净值比率raw data 原始数据raw material inventory 原资料存货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 帐务从头调整分录read-write memory 读写储存器ready cash 现金，现款ready sale 适销，热销ready shipment 即期装运Reaganomics 里根经济学real 实物的，实质的，不动产的，房地产的real account 实帐户real capital 实物质本real cost 实物成本，实质成本real estate 房地产，不动产real estate agent不动产经纪人real estate income 不动产利润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 实质公民生产总值real income 实质收入，实质利润real investment 实质投资realizability 变现能力realizable asset 可变现财产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变现清理帐户realization and liquidation statement 财产清理表realization convention实现惯例realization principle实现原则realized gain or loss 已实现损益realized value 变现价值real national income 实质公民收入real personal disposable income 个人可支配的实质收入real property 不动产real rate of interest 实质利率real-time information system及时信息系统real-time processing 及时办理realty 不动产real value 实质价值real wage 实质薪资rearrangement of debt 从头安排债务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 回扣信誉卡rebudgeting 重编估算recapitalization 重组资本recapture clause 回收权益条款recapture of earnings 超额利润的回国有receipt 收入，现金收入；收条receivables 应收款项receivables financing 应收款项融通资本receivables turnover 应收帐款周转率receiver 收款人，破产公司财产接收人receivership accounting 破产清理责任会计receiving order 接收指令receiving report 收货报告单，收货单recession 衰败reciprocal account 互相来往帐户reciprocal allocation method 互相分派法，互相分摊法reciprocal buying 互购，互买reciprocal holdings 互相控股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 花费确认recognition of revenue 营业收入确认recognition principle确认原则recognition rule 确认规则reconciliation调理reconciliation statement 调理表reconciliation working sheet调整工作稿本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 赔偿recourse 追索权recoverable amount 可回收金额recoverable cost 可回收成本recovery 复苏，回收recovery value 回收价值recurring audit 常常性审计recurring costs 常常性成本red balance 赤字余额red clause letter of credit 红条款信誉证redeemable bond 可赎回债券redeemable preferred stock 可赎回优先股redemption 赎回，送还redemption fund 偿债基金redemption period 赎回期，送还期redemption premium 赎回溢价redemption price 赎回价钱，兑回价钱redemption yield 兑回利润率，兑现利润率redevelopment 再开发red flag 红色信号red-herring prospectus 红色招股说明书red risk 赤字，损失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 再分派成本redistribution of income收入再分派redistribution of wealth财产再分派reducing-balance method 余额递减折旧法reduction of capital 减少资本，减资redundancy payment 辞退津贴reexport 再出口，转口referee 公断人，后备付款人reference 资信证明信，资信证明资料；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 流亡资本refund 退款，退税；兑换证券，调动证券refunding bond 调动债券regional cpa firms 地域性会计事务所regional economic integration 地域经济一体化regional network 地域网络regional stock exchange 地域性股票交易所regional trading arrangements 地域贸易安排register 登记薄，存放器registered auditor 注册审计师registered bond 记名债券registered bookkeeper 注册薄记师registered business programmer 注册公司程序师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 回归剖析regression coefficient 回归系数regressive tax 递减税，累退税regular audit 惯例审计regular dividend 正常股利regular income 固定收入，固定利润regular rate 正常薪资率，惯例利率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 克制税rehabilitation cost 修复成本rehypothecate 再抵押reimbursable expenditure 可赔偿支出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 关系成本related fund 关系基金related party transaction 关系人士交易，内情交易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 有关风险relative sales value method 相对销售价值法relative volatility相对改动性release 放弃权益，排除抵押relevance 有关性relevance principle 有关性原则relevant cost 有关成本relevant range 有关范围reliability靠谱性，靠谱程度reliability principle靠谱性原则reliance on internal control 对内部控制制度的信任程度relief 救援，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 酬劳renegotiation 重议价renewal 更新，展期rent 租用，租金rental expense 租借花费rental income 租借利润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 送还，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 送还产权repo 再回购协议report 年度报告，审计报告report form 报告式reporting currency 报告钱币reporting objectives 报告目标reporting period 报告期reporting policies 报告政策reporting postulate 报请假定reporting standard for audit 审计报告准则repossession已售商品回收representation 状况申述，状况说明representation and warranties 状况申述和保证representative firm 代表性公司representative sample 代表性样本repressed inflation 抑制性通货膨胀reproduction cost 重生产成本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 恳求招标，招标required deposit balance 规定存款余额required rate of return 希望利润率requisition 请购单，领料单resale 转售resale price 转售价钱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 权益保存reserve 准备，准备金,公积金reserve accounting 公积金会计reserve currency 贮备钱币reserve for accidents 不测事故准备金reserve for depreciation 折旧准备reserve fund 准备金，公积金residual asset 节余财产residual claim 节余索赔权residual cost 节余成本residual equity 节余股权residual equity theory 节余产权论residual income 节余利润额residual theory of dividend节余股利理论residual value 节余价值resolution 决策resource 资源，资财resource allocation 资源分派resource budget 资源估算resource-oriented production 面向资源生产resources conservation 资源保护resource sharing 资源分享respondentia 船货抵押借钱responsibility accounting 责任会计responsibility budget 责任估算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，送还restraint of trade 贸易拘束restricted cash 限制用途现金restricted fund 限制用途基金restricted retained earning 限制用途保存利润restricted security 限制公然刊行的证券restrictive covenant 限制性条款restrictive endorsement 限制背书restrictive policy 限制性政策restructuring of debt 债务重定，债务调整results from operation 经营成就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 零售价钱指数retained earnings 保存利润，保存盈利retained earnings policy保存盈利政策，保存利润政策retained earnings statement 保存盈利表，保存利润表retained earnings to net worth ratio 保存利润对资本净值比率retained income 保存利润retained profit保存利润retention money 拘留款项，保存款项;保存资本retention ratio 保存比率retirement 退伍，报废；退股，还本；退休retirement benefit 退休金retirement fund 财产重置基金；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，退休方法retirement policy 退休政策retrenchement 收缩开销retrieval 检索retroactive adjustment 追忆调整retroactive pay 追补薪资return 酬劳，利润；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，资本回收return on assets 财产利润率return on capital 资本利润，资本利润率，投资利润率return on common equity 一般股产权资本利润率return on equity产权资本利润率return on investment 投资酬劳率，投资利润率return on sales 销售利润率return on total assets 财产总数利润率revalorization of currency币值重定revaluation 重估价revaluation of assets 财产重估价revaluation of currency 币值重估revaluation reserve 重估价准备金revaluation surplus 重估价盈利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收入和花费汇总帐户revenue anticipation note 待付税款单据revenue bond 利润担保债券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－花费观点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 反向畅销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 反向利润率差距review 检查，复核revocable credit 可撤除贷款revocable letter of credit 可撤除信誉证revocable trust 可撤除信托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循环信誉证reward奖金，酬劳right 权益，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 履行权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 代替债权，代替追索权right of way 地役权rights issue 附权刊行rights letter 购股权证书rights on 附权，附认购新股权rights out 除权rigid price 僵直价钱ring 操控市场公司risk 风险risk-adjusted discount factor险调整折现系数risk-adjusted rate of return 风险调整利润率risk analysis 风险剖析risk and return relationship 风险和利润地关系risk averter 风险憎恶者risk capital 风险本risk consulting 风险咨询risk diversification风险分别risk exposure 风险裸露程度risk index 风险指数riskless portfolio 无风险证券组合投资riskless rate of return 无风险投资利润率risk lover 风险喜好投资人risk management 风险管理risk manager 风险经理risk premium 风险酬劳，风险溢酬risk-return analysis 风险利润剖析risk-return frontier风险利润界限risk-return trade-off风险利润决断rock bottom price 最廉价rocks 财务窘况rolling budget 转动估算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 整批数目，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 一纸空文rule 规则，实行细则，运算法例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 约略预计方法run 挤兑runaway inflation急骤上升的通货膨胀running ccount 未结清帐户，赊帐帐户running cost 运行成本running credit 周转信贷running expense 平时花费running form 流水式running in ventory 永续盘存running margin 经营利差running yield 本期利润率Rutgers accounting web 新泽西州立大学会计互联网。

会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。

学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。

本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。

二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。

他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。

2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。

这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。

3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。

资产可以包括现金、股票、土地、建筑物等。

4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。

审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。

5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。