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财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
财务术语中英文对照大全一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going—concern) Assumption 会计分期假设Time—period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full—disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long—term Liabilities投入资本Contributed Capital留存收益Retained Earning————----—--—-——--——————-——-——-——--——----——-———-----—-—--——-—二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries———-——--—-———-———--—-—--——-------—----—-—-—-—---—--—------三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O。
财务管理精要术语翻译对照目标现金分配水平 target cash distribution level执行期权 exercise options投入权益数 book equity税前利润 pre-tax income应用的税率 applicable tax权益回报率 ROE息税前利润 EBIT财务杠杆 financial leverage)财务风险 financial risk)经营盈亏平衡 (operating breakeven)经营杠杆 operating leverage投入成本的波动性(input cost variability)销售价格的波动性(sales price variability)需求的波动性(demand variability)投入资本的回报率(ROIC)税后的营业净利润 NOPAT市场风险(market risk)个体风险(stand-alone risk)经营风险(bussiness risk)财务风险(financial risk)1加权平均概率 probability-weighted average预期回报率 expected rate of return标准差 standard deviation方差系数 coefficient deviation自由市场 Open market实证研究 empirical test加权平均资本成本 WACC资本利得 Capital gains优先股 Preferred stock股票的要求回报率 required rate of return on stock 权益融资 equity financing权衡理论 trade-off theory税收保护 Tax shield期望成本 expected cost税盾利益 tax benefits of debt研发实验室 R&D lab机构投资组合管理者 portfolio manager步进次序 pecking order股票发行成本 Flotation cost没用的项目 pet project股利 dividend股票回购 stock repurchase杠杆收购(LBO) leverage buyout减少过剩现金流 bond the cash flow储备借款能力 reserve borrowing capacity 净现值 net present value难逢良机 windows of opportunity预测报表 pro forma statement流通比率 current ratio资产负债率 percent financed with debt无负债时的beta系数 unlevered beta coefficient基本经营风险 basic business risk资本资产定价模型(CAPM) CAPM无风险利率 risk-free rate市场风险溢价 market risk premium负债beta (leveraged beta)负债权益比率 D/S税后净经营性利润(NOPAT)最初假设权益市场价值 initial estimated marketvalue of equity资本结构调整均衡价格 equilibrium recapitalization price 最终价值resulting value债务总额 value of all debts债务数额 the amount of debt权益价值 An equity position重购入股份 repurchased stock资金预算决策 value-based management图表 table树图 figure税前扣除 tax deductible流通股数 shares of stock outstanding永久债券 perpetual bonds全部由权益融资 all equity financed变动成本 variable cost可向后递延的税收损失 Tax loss carryforwards 盈亏平衡点 break-even point边际成本 incremental cost边际收益 incremental profit标准差 standard deviation已获利息倍数比率 times-interest-earned ratio 联邦税加州税的税率federal-plus-state tax rate 店头市场 over-the-counter market赢利利息倍数(TIE)财务管理协会的会议 FMA panel session 其利息可减税 the tax deductibility of interest抵消 offset发行成本 flotation cost 步进式 pecking order 等风险类 homogeneous risk class相同预期 (homogeneous expectations) .完美资本市场 (perfect capital markets)交易成本\佣金成本 brokerage cost贴现 capitalize永续年金 perpetuity现值 present value卖空 short sale多头”投资组合“long”portfolio空头”投资组合“short” portfolio实物和金融期权 real and financial options贴现率 discount rate实际成本 effective cost有效税率 effective tax rate“自制”“homemade”扣除?贴现? Discount免收利息所得税的债券 tax-exempt bonds. High-tax-bracket individual杠杆收购 leverage buyout LBOs垃圾债券 junk bonds被收购公司 underleveraged firms经纪费用 brokerage税盾 tax shield营亏损转回 operating loss carryforwards 税款储蓄 tax savings默认价值 implied value债务权重 debt weight看涨期权 (call option)金融期权 (financial option)执行价值 (exercise value)期权定价模型 (OPM)Black-Scholes按现值计算的现金流量/已贴现现金流 discounted cash flow 票面价值, 表面价值 face value 不稳定性 volatility息票债务 coupon debt期权补偿 option-based compensation[美]预购股票价格 exercise price权衡模型 trade-off model抵税的 tax deductible概率 probability函数 function总账面 total book散点图 plot营业资产 operating assets<英>免税代码(指雇员收入免税部分的数字代码,由税务机关编定)tax code适销证券 marketable securities资产负债表 balance sheet短期国库券 treasury bill债务本金 debt principal[会计]营运资本, 营运资金 working capital减震器 shock absorber目标分配率(target distribution ratio)目标支付率 (target payout ratio)-盈利能力 earning power经验研究 empirical research边际税率 marginal tax溢价 appreciation实际成本 effective cost 融资抉择 financing choice未分配的利润 retained earnings留存收益 retained earnings再投资的收益 reinvested earnings内部权益 generated equity普通股 common stock 低常规水平加临时股利 (low-regular-dividend-plus-extras)政策常规股利 regular dividend流通股 outstanding shares公布日 (declaration date)登记日 (holder-of-record date)除权日 (Ex-dividend date)国库券 treasury权益回报率 ROE财政困难成本 financial distress cost权势等级 pecking order借款能力储备 (reserve borrowing capacity) 税损移前扣减 tax-loss carryback税损移后扣减 tax-loss carryforward资金的时间价值 time value of the money税收利益税收福利 Tax benefits有价证券 Marketable securities通用目的资产 general-purpose assets自由现金流量(FCF)。
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 opini审on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 balance 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C capital 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E earnings 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F face 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H holding 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 inputcontrols 输入控制 internal control 内部控制J journal entry 日记账分录 journalizing 记录日记账Kkeying of entries 分录锁定last-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M management 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N notes 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O open 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 ' equit所y 有者权益P patents 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R raw 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 ' equ股ity东 ra权tio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S salvage 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 ' eq股ui东ty 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 ' eq股ui东ty 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tangible 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U unearned 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W weighted-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。
PARTIFundamentalstoFinancialManagement第一部分财务管理导论SectionIFundamentalstoFinancialManagement第一节财务管理概述1.profitmaximization*利润最大化1-1EPSmaximization*每股收益最大化【讲解】EPS,earningspershare每股收益1-2Maximizationofshareholderswealth*股东财富最大化e.g.Shareholderwealthmaximization isa fundamentalprinciple offinanc ialmanagement.Infinancialmanagementwe assume thatthe objective ofthebusin essisto maximizeshareholderwealth.Thisisnotnecessarilythesameas maximi zingprofit.【讲解】（1）maximization[,mksimai'zein]n.最大化，极大化（2）minimization[,minimai'zein,-mi'z-]n.最小化（3）maximize['mksmaz]v.最大化，取……最大值，达到最大值（4）minimize['mnmaz]v.最小化（5）minimumn.最小值，最小量adj.最小的，最低的（6）maximumn.极大，最大限度，最大量adj.最高的，最多的（7）thesameas和……一样，与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
在财务管理中我们假定企业的目标就是实现股东财富最大化。
该目标与利润最大化不一定相同。
2.Moral['mr()l]hazard['hzd]道德风险2-1Adversechoice/selection逆向选择2-2Businessethics商业道德2-3Socialresponsibility社会道德【讲解】choice与selection辨析choice意为从众多当中选取一个，侧重描述过程。
PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1。
profit maximization＊利润最大化1—1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth＊股东财富最大化e.g。
Shareholder wealth maximization is a fundamental principle of financial management。
In financial management we assume that the objective of the business is to maximize shareholder wealth。
This is not necessarily the same as maximizing profit。
【讲解】（1）maximization[,mæksimai'zeiʃən］n。
最大化，极大化（2）minimization [,minimai’zeiʃən，—mi’z—]n。
最小化(3）maximize[’mæksɪmaɪz］v. 最大化，取……最大值，达到最大值（4)minimize ['mɪnɪmaɪz］ v. 最小化（5)minimum n。
最小值，最小量 adj.最小的，最低的（6)maximum n. 极大，最大限度，最大量 adj。
最高的，最多的（7）the same as 和……一样,与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
在财务管理中我们假定企业的目标就是实现股东财富最大化。
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 mittee 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pound interest 复利pound 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mon stock 普通股pound 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pound 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pensating balances 补偿性存款额conservatism 稳健性，保守性parative 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ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(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 ine statement 多步式利润表Nnotes payable 应付票据net ine 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 ine 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 ine 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 ine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 mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine 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’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 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。
序号日期:2010.061现金 Cash in hand2银行存款 Cash in bank3其他货币资金-外埠存款Other monetary assets - cash in other cities4其他货币资金-银行本票 Other monetary assets - cashier‘s check5其他货币资金-银行汇票 Other monetary assets - bank draft6其他货币资金-信用卡 Other monetary assets - credit cards7其他货币资金-信用证保证金 Other monetary assets - L/C deposit8其他货币资金-存出投资款 Other monetary assets - cash for investment9短期投资-股票投资 Investments - Short term - stocks10短期投资-债券投资 Investments - Short term - bonds11短期投资-基金投资 Investments - Short term - funds12短期投资-其他投资 Investments - Short term - others13短期投资跌价准备 Provision for short-term investment14长期股权投资-股票投资 Long term equity investment - stocks15长期股权投资-其他股权投资 Long term equity investment -others16长期债券投资-债券投资 Long term securities investemnt - bonds17长期债券投资-其他债权投资 Long term securities investment -others18长期投资减值准备 Provision for long-term investment 19应收票据 Notes receivable20应收股利 Dividends receivable21应收利息 Interest receivable22应收帐款 Trade debtors23坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors24预付帐款 Prepayment25应收补贴款 Allowance receivable 26其他应收款 Other debtors27坏帐准备- 其他应收款 Provision for doubtful debts - other debtors28其他流动资产 Other current assets29物资采购 Purchase30原材料 Raw materials31包装物 Packing materials32低值易耗品 Low value consumbles33材料成本差异 Material cost difference 34自制半成品 Self-manufactured goods35库存商品 Finished goods36商品进销差价 Difference between purchase & sales of commodities37委托加工物资 Consigned processiong material 38委托代销商品 Consignment-out39受托代销商品 Consignment-in40分期收款发出商品 Goods on instalment sales41存货跌价准备 Provision for obsolete stocks42待摊费用 Prepaid expenses43待处理流动资产损益 Unsettled G/L on current assets 44待处理固定资产损益 Unsettled G/L on fixed assets45委托贷款-本金 Consignment loan - principle46委托贷款-利息 Consignment loan - interest47委托贷款-减值准备 Consignment loan - provision48固定资产-房屋建筑物 Fixed assets - Buildings49固定资产-机器设备 Fixed assets - Plant and machinery50固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures51固定资产-运输设备 Fixed assets - Automobiles52累计折旧 Accumulated depreciation53固定资产减值准备 Impairment of fixed assets54工程物资-专用材料 Project material - specific materials 55工程物资-专用设备 Project material - specific equipment56工程物资-预付大型设备款 Project material - prepaid for equipment57工程物资-为生产准备的工具及器具 Project material - tools and facilities for production58在建工程 Construction in progress59在建工程减值准备 Impairment of construction in progress 60固定资产清理 Disposal of fixed assets61无形资产-专利权 Intangible assets - patent62无形资产-非专利技术 Intangible assets - industrial property and know-how63无形资产-商标权 Intangible assets - trademark rights64无形资产-土地使用权 Intangible assets - land use rights 65无形资产-商誉 Intangible assets - goodwill66无形资产减值准备 Impairment of intangible assets67长期待摊费用 Deferred assets68未确认融资费用 Unrecognized finance fees69其他长期资产 Other long term assets70递延税款借项 Deferred assets debits717273应付票据 Notes payable74应付帐款 Trade creditors75预收帐款 Adanvances from customers76代销商品款 Consignment-in payables77其他应交款 Other payable to government78其他应付款 Other creditors79应付股利 Proposed dividends80待转资产价值 Donated assets81预计负债 Accrued liabilities82应付短期债券 Short-term debentures payable83其他流动负债 Other current liabilities84预提费用 Accrued expenses85应付工资 Payroll payable86应付福利费 Welfare payable87短期借款-抵押借款 Bank loans - Short term - pledged88短期借款-信用借款 Bank loans - Short term - credit89短期借款-担保借款 Bank loans - Short term - guaranteed90一年内到期长期借款 Long term loans due within one year91一年内到期长期应付款 Long term payable due within one year 92长期借款 Bank loans - Long term93应付债券-债券面值 Bond payable - Par value94应付债券-债券溢价 Bond payable - Excess95应付债券-债券折价 Bond payable - Discount96应付债券-应计利息 Bond payable - Accrued interest97长期应付款 Long term payable98专项应付款 Specific payable99其他长期负债 Other long term liabilities100应交税金-所得税 Tax payable - income tax101应交税金-增值税 Tax payable - VAT102应交税金-营业税 Tax payable - business tax103应交税金-消费税 Tax payable - consumable tax104应交税金-其他 Tax payable - others105递延税款贷项 Deferred taxation credit106股本 Share capital107已归还投资 Investment returned108利润分配-其他转入 Profit appropriation - other transfer in109利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve110利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve111利润分配-提取储备基金 Profit appropriation - reserve fund112利润分配-提取企业发展基金 Profit appropriation - enterprise development fund113利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund114利润分配-利润归还投资 Profit appropriation - return investment by profit115利润分配-应付优先股股利 Profit appropriation - preference shares dividends116利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve117利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends118利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares119期初未分配利润 Retained earnings, beginning of the year120资本公积-股本溢价 Capital surplus - share premium121资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve122资本公积-接受现金捐赠 Capital surplus - cash donation123资本公积-股权投资准备 Capital surplus - investment reserve 124资本公积-拨款转入 Capital surplus - subsidiary125资本公积-外币资本折算差额 Capital surplus - foreign currency translation126资本公积-其他 Capital surplus - others127盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve128盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve129盈余公积-法定公益金 Surplus reserve - statutory welfare reserve130盈余公积-储备基金 Surplus reserve - reserve fund131盈余公积-企业发展基金 Surplus reserve - enterprise development fund132盈余公积-利润归还投资 Surplus reserve - reture investment by investment133主营业务收入 Sales134主营业务成本 Cost of sales135主营业务税金及附加 Sales tax136营业费用 Operating expenses137管理费用 General and administrative expenses 138财务费用 Financial expenses139投资收益 Investment income140其他业务收入 Other operating income141营业外收入 Non-operating income142补贴收入 Subsidy income143其他业务支出 Other operating expenses144营业外支出 Non-operating expenses145所得税 Income tax146147财务会计148149accrual basis 权责发生制150Asset 资产151balance sheet资产负债表152capital adequacy ratio 资本充足率153cash basis 收付实现制154cash flow statement 现金流量表155double entry method 复式记账法156Expenses费用157Fair value公允价值158financial reports 财务报告159going concern 持续经营160guarantee 担保161Historical cost历史成本162Impairment 减值163impairment provision减值准备164income statement利润表165Liabilities负债166Maturity 到期167Net realizable value可变现净值168Owners’ Equity 所有者权益169post-amortization costs摊余成本170Present value现值171Profit 利润172Replacement cost重置成本173stewardship 受托责任174transferor转出方175transferee转入方176 1.资产类科目Assets177 现金：Cash and cash equivalents 178 银行存款：Bank deposit179 应收账款：Account receivable180 应收票据：Notes receivable181 应收股利：Dividend receivable 182 应收利息：Interest receivable 183 其他应收款：Other receivables 184 原材料：Raw materials185 在途物资：Materials in transport 186 库存商品：inventory187 存货跌价准备：provision for the decline in value of inventories188 坏账准备：Allowance for doubtful acounts189 待摊费用：Prepaid expense190 交易性金融资产：Trading financial assets191 持有至到期投资：held-to-maturity investment192 可供出售金融资产：Available- for-sale financial assets 193 短期投资：Short-term investment194 长期股权投资：Long-term equity investment195 固定资产：Fixed assets196 累计折旧：Accumulated depreciation197 在建工程：Construction-in-process198 固定资产减值准备：provision for the decline in value of fixed assets199 无形资产：Intangible assets200 累计摊销：Accumulated amortization201 商誉：Goodwill202 递延所得税资产：deferred tax assets （DTA）203204 2.负债类Liability205 短期借款：Short-term loans/ borrowing206 长期借款：Long- term loans/ borrowing207 预收账款：advance from customers/ Deposit received 208 应付票据：Notes payable209 应付账款：Account payable210 应付工资薪酬：wages payable211 应付股利：Dividends payable212 应付利息：Interest payable213 应交税费：Tax payable214 其他应付款：Other payables215 递延所得税负债：Deferred tax liabilities216 217 3.所有者权益类 OWNERS' EQUITY218 实收资本：Paid-in capital219 资本公积：Additional paid-in capital220 盈余公积：Surplus reserves221 未分配利润：Retained earnings222223 4.成本类科目Cost224 生产成本：Manufacturing Cost225 制造费用：Manufacturing overhead226 劳务成本：labor costs227 研发支出：R & D expenditure228229230 5.损益类Profit and loss231 主营业务收入：Main operating revenue232 其他业务收入：Other operating revenue233 营业外收入：Non-operating income234 投资收益：Investment income235 产品销售收入：sales revenue236 主营业务成本：Main operating costs；cost of goods sold / cost of sales237 其他业务支出：Other operating costs238 营业外支出：Non-operating expenditure239 销售费用：Selling expense（advertisement）240 管理费用：General and administration expense （G&A expense）241 财务费用：Finance expense242 公允价值变动损益：Gain/loss of the change of fair value 243 所得税：Income tax244245流动资产246247Allowance Method 备抵法248Bad debts坏账249Cash 现金250Cash Discounts现金折扣251Cash Equivalents 现金等价物252consigned goods代销存货253Current Asset 流动资产254Direct Write-Off直接转销法255finished products完工产品256FIFO, First-in-first-out 先进先出法257general and administrative expenses管理费用258goods in transit在途存货259Gross Method总价法260Inventory 存货261LIFO: Last-in-first-out后进先出法262Maturity 到期263Merchandise 商品264Net Method净价法265NRV(Net Realizable Value) 可变现净值266Notes Receivable应收票据267Periodic system定期盘存268Perpetual system永续盘存269physical count 盘点270purchase costs采购成本271Specific Identification个别认定法272the provision for the loss on decline in value of inventories 存货跌价准备273Trade Discounts商业折扣274Receivables 应收款275work in progress 在产品276277非流动资产278279Accumulated amortization 累计摊销280Amortization 摊销281capitalize资本化282Construction-in-process 在建工程283Costs Subsequent to Acquisition后续支出284Discard 报废285Depreciation 折旧286Disposal 处置287double declining balance method双倍余额递减法288expense费用化289fiscal year 会计年度290fixed assets 固定资产291Goodwill 商誉292Impairment 减值293Intangible Asset 无形资产294Noncurrent Asset 非流动资产295recoverable amount 可收回金额296research and development(R&D) 研发297salvage value 残值298sum of the years digits年数总和法299the straight-line method直线法300unit of production method工作量法301useful life 使用寿命302303负债304305Glossary306Contingency 或有事项307Contingent 或有的308contingent asset或有资产309contingent Liability或有负债310Coupon息票311Current liability 流动负债312Discount折价313effective yield有效利率314face value面值315interest利息316Liability 负债317loss contract亏损合同318Market rate市场利率319320nominal rate名义利率321Off-Balance-Sheet Financing表外融资322Operating Leases经营租赁323Capital leases 融资租赁324par 面值325pending litigation 未决诉讼326Premium 溢价327principal本金328virtually certain基本确定329330投资331332available for sale 可供出售333Consolidate 合并334Control 控制335Debt securities债务证券336Derivative 衍生品337Equity securities权益性证券338Financial Asset 金融资产339Held-to-maturity 持有至到期340Investee 被投资人341Issuer 发行方342Repurchase 回购343post-amortization cost 摊余成本344Security 有价证券345Significant influence 重大影响346Trading financial assets交易性金融资产347Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:348Trading financial assets交易性金融资产and349the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；350the investments which will be held to their maturity; 351持有至到期投资352loans and the account receivables; and贷款和应收款项353Financial assets available for sale.可供出售金融资产354355所有者权益(股东权益)356357Additional paid-in capital资本公积358cash-settled share-based payment以现金结算的股份支付359equity-settled share-based payment以权益结算的股份支付360grant date授予日361Owners’ equity 所有者权益362Net asset净资产363Paid-in capital （paid-up）实收资本364percentage-of-completion method完工百分比365real interest method实际利率法366Retained earnings留存收益367royalty revenue使用费收入368sales discounts and allowance销售折扣与折让369sales return销售退回370Surplus reserves盈余公积371vesting date行权日372373其他会计准则374375Accounting changes 会计变更376changes in policy, changes in estimates, and corrections of errors 会计政策、会计估计变更及会计差错更正377deductible temporary differences可抵扣暂时性差异378Deferred taxes 递延所得税379finance lease / capital lease融资租赁380income tax 所得税381Leases租赁382Lessee 承租人383Lessor 出租人384operating lease经营租赁385prospectively未来适用386retrospectively追溯387reverse 转回388taxable income需纳税收入/应纳税收入389taxable temporary differences应税暂时性差异390Temporary differences 暂时性差异391392财务报表列报393394Balance sheet 资产负债表395call option买入期权396convertible bonds 可转换债券397Dilute 稀释398Direct method直接法399EPS（Earnings Per Share）每股收益400Free Cash Flow(FCF) 自由现金流401Gains利得402Income statement 利润表403indirect method间接法404Interim reports 中期报告405Losses亏损406Multiple-Step Income Statement多步式损益表407Single-Step Income Statement 单步式损益表408Notes附注409Option 期权410statement of cash flow 现金流量表411taxable income需纳税收入/应纳税收入412taxable temporary differences应税暂时性差异413Temporary differences 暂时性差异。
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。
