中英文对照,专业名词,财务成本管理(完整版)

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）。

会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 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 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign 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related parties1188 其它应收款other1189 坏帐准备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 存货跌价准备 allowance to reduce inventory to market 1221 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 processother2、基金及长期投资 funds and long-term investments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 funds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 investments1324 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 investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 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 equipmentmiscellaneous property, plant, and equipment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 depletionother 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 receivables1841 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 accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss express ed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。

中英文对照,专业名词,财务成本管理第一部分财务治理导论Section I Fundamentals to Financial Management第一节财务治理概述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* 股东财宝最大化e.g. Shareholder wealth maximization is a fundamental principle of fi nancial management. In financial management we assume that the objectiv e of the business is to maximize shareholder wealth. This is not necessari ly 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……相同学习成果回忆【译】股东财宝最大化是财务治理的差不多原则。

在财务治理中我们假定企业的目标确实是实现股东财宝最大化。

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)。

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。

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。

财务管理术语中英文对照财务管理术语表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。

Allcation of costs 成本的分配: 将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。

Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。

通常是指商誉、专利或其他无形资产，或者债券的发行费用。

Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。

Asset turnover: 资产周转率Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。

Auditors’report审计报告: 根据法律规定，有限公司每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。

财务管理术语表Absorptionｃostiｎg 吸收成本法：TotaｌCost Methods全部成本法：将某会计期间内发生得固定成本除以销售量，得出单位产品得固定成本,再加上单位变动成本，算出单位产品得总成本。

Accounting 会计：对企业活动得财务信息进行测量与综合，从而向股东、经理与员工提供企业活动得信息.请参瞧管理会计与财务会计。

Accouｎting conventioｎ会计原则:会计师在会计报表得处理中所遵循得原则或惯例。

正因为有了这些原则,不同企业得会计报表以及同一企业不同时期得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 会计报表与账簿:这就是英国得叫法，在美国，会计报表或财务报表叫做Finaｎcia ｌＳtateｍeｎｔs,就是指企业对其财务活动得记录。

Chief financial ofｆicｅrAccounts payable应付账款: 这就是美国得叫法，在英国，应付账款叫做Creditoｒs，就是指公司从供应商处购买货物、但尚未支付得货款。

Ａccounts receiｖaｂle 应收账款:这就是美国得叫法，在英国，应收账款叫做Debtｏｒs,就是指客户从公司购买商品或服务,公司已经对其开具发票，但客户尚未支付得货款。

Ａｃｃruａl accountｉng 权责发生制会计：这种方法在确认收入与费用时,不考虑交易发生时有没有现金流得变化。

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". Accumuｌateｄｄepｒeciation 累计折旧:它显示截止到目前为止得折旧总额。

将资产成本减去累计折旧，所得结果就就是账面净值。

Acｉd test 酸性测试：这就是美国得叫法,请参瞧quｉcｋratｉo速动比率（英国叫法)。

财务术语中英文对照一、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement 在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts 存货盈余或短缺Inventoryoveragesandshortages 分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization--------------------------------------------------------- 六、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities 应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties 赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan--------------------------------------------------十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings现金股利Cashdividend股票股利Stockdividend拨款appropriation------------------------------------------------------------ 十一、财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step----------------------------------------------------------- 十二、财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio------------------------------------------------------------ 十四、合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod------------------------------------------------------------ 十五、物价变动中的会计计量一、资产类11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利dividendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransitproductivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture 651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702累计摊销accumulatedamortization691703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferredincometaxassets731901待处理财产损溢waitingassetsprofitandloss二、负债类debtgroup742001短期借款short-termloan812101交易性金融负债transactionfinancialliabilities 832201应付票据notespayable842202应付账款accountpayable1164002资本公积contributedsurplus1174101盈余公积earnedsurplus1194103本年利润profitforthecurrentyear1204104利润分配allocationofprofits1214201库存股treasurystock五、成本类1225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出researchanddevelopmentexpenditures1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor六、损益类1296001主营业务收入mainbusinessincomeaccountingprofit会计利润adverseselection逆向选择allocation配置allocationofresources资源配置allocativeefficiency配置效率antitrustlegislation反托拉斯法arcelasticity弧弹性assumption假设asymmetricinformation非对称性信息average平均averagecost平均成本averagecostpricing平均成本定价法averagefixedcost平均固定成本averageproductofcapital资本平均产量averageproductoflabour劳动平均产量averagerevenue平均收益averagetotalcost平均总成本averagevariablecost平均可变成本B12changeinsupply供给变化choice选择closedset闭集Coasetheorem科斯定理Cobb-Douglasproductionfunction柯布--道格拉斯生产函数cobwebmodel蛛网模型collectivebargaining集体协议工资collusion合谋commandeconomy指令经济commodity商品commoditycombination商品组合commoditymarket商品市场commodityspace商品空间commonproperty公用财产comparativestaticanalysis比较静态分析compensatedbudgetline补偿预算线compensateddemandfunction补偿需求函数compensationprinciples补偿原则compensatingvariationinincome收入补偿变量consumptionpossibilitycurve消费可能曲线consumptionpossibilityfrontier消费可能性前沿consumptionset消费集consumptionspace消费空间continuity连续性continuousfunction连续函数contractcurve契约曲线convex凸convexfunction凸函数convexpreference凸偏好convexset凸集corporation公司cost成本costbenefitanalysis成本收益分析costfunction成本函数costminimization成本最小化Cournotequilibrium古诺均衡Cournotmodel古诺模型cross-priceelasticity交叉价格弹性disequilibrium非均衡distribution分配divisionoflabour劳动分工duopoly双头垄断、双寡duality对偶durablegoods耐用品dynamicanalysis动态分析dynamicmodels动态模型E50economicagents经济行为者economiccost经济成本economicefficiency经济效率economicgoods经济物品economicman经济人economicmode经济模型economicprofit经济利润economicregulation经济调节economicrent经济租金exchange交换equivalentvariationinincome收入等价变量excess-capacitytheorem过度生产能力定理existence存在性existenceofgeneralequilibrium总体均衡的存在性expansionpaths扩展径expectation期望expectedutility期望效用expectedvalue期望值expenditure支出explicitcost显性成本externalbenefit外部收益externalcost外部成本externaleconomy外部经济externaldiseconomy外部不经济externalities外部性F24factor要素factordemand要素需求factormarket要素市场Giffengoods吉芬商品Giffen'sParadox吉芬之谜Ginicoefficient吉尼系数goldenrule黄金规则governmentfailure政府失败governmentregulation政府调控grandutilitypossibilitycurve总效用可能曲线grandutilitypossibilityfrontier总效用可能前沿H9heterogeneousproduct异质产品Hicks-kaldorwelfarecriterion希克斯－卡尔多福利标准homogeneity齐次性homogeneousdemandfunction齐次需求函数homogeneousproduct同质产品homogeneousproductionfunction齐次生产函数horizontalsummation水平和humancapital人力资本hypothesis假说I52industryequilibrium产业均衡industrysupplycurve产业供给曲线inelastic缺乏弹性的inferiorgoods劣品inflectionpoint拐点information信息informationcost信息成本initialcondition初始条件initialendowment初始禀赋innovation创新input投入input-output投入－产出institution制度institutionaleconomics制度经济学insurance保险intercept截距interest利息interestrate利息率intermediategoods中间产品least-costcombinationofinputs最低成本的投入组合leisure闲暇Leontiefproductionfunction里昂惕夫生产函数licenses许可证lineardemandfunction线性需求函数linearhomogeneity线性齐次性linearhomogeneousproductionfunction线性齐次生产函数longrun长期longrunaveragecost长期平均成本longrunequilibrium长期均衡longrunindustrysupplycurve长期产业供给曲线longrunmarginalcost长期边际成本longruntotalcost长期总成本Lorenzcurve洛伦兹曲线lossminimization损失极小化lumpsumtax一次性征税luxury奢侈品M45marketmechanism市场机制marketstructure市场结构marketseparation市场分割marketregulation市场调节marketshare市场份额markuppricing加减定价法Marshalliandemandfunction马歇尔需求函数maximization最大化microeconomics微观经济学minimumwage最低工资misallocationofresources资源误置mixedeconomy混合经济monopolisticcompetition垄断竞争monopolisticexploitation垄断剥削monopoly垄断，卖方垄断monopolyequilibrium垄断均衡monopolypricing垄断定价monopolyregulation垄断调控monopolyrents垄断租金optimalchoice最佳选择optimalconsumptionbundle消费束optimalresourceallocation最佳资源配置optimalscale最佳规模optimalsolution最优解optimization优化orderingofoptimization(social)preference （社会）偏好排序ordinalutility序数效用ordinarygoods一般品output产出outputelasticity产出弹性outputmaximization产出极大化P68parameter参数Paretocriterion帕累托标准Paretoefficiency帕累托效率Paretoimprovement帕累托改进Paretooptimality帕累托优化pricedifference价格差别pricediscrimination价格歧视priceelasticityofdemand需求价格弹性priceelasticityofsupply供给价格弹性pricefloor最低限价pricemaker价格制定者pricerigidity价格刚性priceseeker价格搜求者pricetaker价格接受者privatebenefit私人收益principal-agentissues委托－代理问题privatecost私人成本privategoods私人用品privateproperty私人财产producerequilibrium生产者均衡producertheory生产者论producttransformationcurve产品转换曲线productdifferentiation产品差异productgroup产品集团rationality理性reactionfunction反应函数regulation调节，调控relativeprice相对价格rent租金rentseeking寻租rentseekingeconomics寻租经济学resource资源resourceallocation资源配置returns报酬、回报returnstoscale规模报酬revealedpreference显示性偏好revenue收益revenuecurve收益曲线revenuefunction收益函数revenuemaximization收益最大化ridgeline脊线S43satiation饱和，满足space空间stability稳定性stableequilibrium稳定的均衡Stackelbergmodel斯塔克尔贝格模型staticanalysis静态分析stock存量stockmarket股票市场strategy策略subsidy补贴substitutes替代品substitutioneffect替代效应substitutionparameter替代参数sufficientcondition充分条件supplyschedule供给表Sweezymodel斯威齐模型symmetry对称性symmetryofinformation信息对称T16tangency相切valuejudge价值判断valueofmarginalproduct边际产量价值variablecost可变成本variableinput可变投入variables变量vector向量visiblehand看得见的手vulgareconomics庸俗经济学W8wagerate工资率Walrasgeneralequilibrium瓦尔拉斯总体均衡Walras'slaw瓦尔拉斯法则Wants需要Welfarecriterion福利标准Welfareeconomics福利经济学Welfarelosstriangle福利损失三角形Welfaremaximization福利最大化Z4zerocost零成本期货期权术语中英文对照一、期货1 Futuresmarket期货市场2 Futurescontract期货合约3 Financialfutures金融期货4 Commodityfutures商品期货5 Financialfuturescontract金融期货合约6 Currencyfuturescontract货币期货合约7 Interestratefuturescontract利率期货合约8 Stockindexfuturescontract股票指数期货合约34 Converge集聚（期货和现货价格）35 Swing变动（幅度），摆动，涨跌36 Crosshedge交叉套做37 Volatile易变的，不稳定的38 Volatilemarket不稳定的市场行情39 Marginmoney预收保证金，开设信用证保证金40 position头寸，交易部位，部位41 Longposition多头寸，买进的期货合同42 Shortposition空头43 Exchangeposition外汇头寸，外汇动态44 Interestposition利率头寸45 Swapposition调期汇率头寸46 Squareposition差额轧平（未抵冲的外汇买卖余额的轧平状况）47 Brokeragefirm经纪商（号）48 Securitybond保付单49 Post登记总帐，过帐50 Brokerage经纪业，付给经纪人的佣金51 FXfuturescontract外汇期货合约52 Foreigncurrencyfutures外汇期货78 Closingorder收市价订单79 Basisorder基差订单80 Corners垄断81 Outrightposition单笔头寸82 Directhedging直接套做83 Indirecthedging间接套做84 Shorthedging空头套做85 Longarbitrage多头套做86 Backspreads反套利87 Margincall保证金统治88 Pricediscovery价格发现二、期权1 Option期权，选择权，买卖期权2 Callandputoptions买入期权和卖出期权3 Optionbuyer期权的买方4 Optionseller期权的卖方5 Underlyingsecurities标的证券6 Exerciseprice,strikingprice履约价格，认购价格7 Optionfee=optionpremiumorpremiumonoption期权费33 Out-of-the-money无内在价值的期权34 In-the-money有内在价值的期权35 At-the-money平值期权36 Cropup(out)出现，呈现37 Cap带利率上限的期权38 Floor带利率下限的期权39 Floortrader交易员40 Break-even不亏不盈，收支相抵41 Asymmetry不对称42 Symmetry对称43 Sellforward远期卖出44 Up-frontfee预付费用，先期费用45 Changehands交换，换手46 Contractualvalue合同价格47 Over-the-counter场外的，不同过交易所的48 Customize按顾客要求制作49 Futuresmargin期货保证金50 Initialmargin初始保证金51 Openposition头寸77 Optionpurchaseprice期权的购进价格78 Optionsonfuturescontract期货合同的期权交易79 Forwardswap远期掉期80 Swaprate掉期率81 Risktransformation风险转移82 Contractsize合约容量83 Dailylimit每日涨跌停板84 Doubleoption双向期权三、市场1 Physicaltrading现货交易2 Arbitrage市场间套利3 BasisPrice/StrikePrice基本价格，履约价格4 Bear卖空者，看跌者5 Bearmarket空头市场，熊市6 Bullmarket7 Bottom底价：某时间段内的最低价8 Peak 高价：某时间段的最高价9 Businessday交易日10 Primarymarket初级市场36 European-styleoptions欧式期权37 Arbitration仲裁38 Assignment转让39 Averagedailyvolume平均每日交易量40 Boardoftrade交易委员会41 Breakeven平衡点（收支相抵）42 Brokerage/Commission佣金43 Brokeragehouse经纪行44 Buytoclose 买进平仓45 Buytoopen买入建仓46 Cancelingorder取消订单47 Clearingfee结算费48 Close收盘、收市49 Closingprice收盘价50 Coupon票面利率51 Customermargin客户保证金52 Dailytradinglimits日交易限制53 Daytrader当日交易者54 Deferred延期80 Mark-to-market逐日结算81 Marketorder市价委托单82 Marketsegment市场划分83 Marketvalue市场价值84 Matchedtrade配对交易85 Maturity到期期间86 Noticeday通知日87 Positionlimit持仓限额88 Purchasingpower购买力89 Quotation报价90 Referenceprice参考价格91 Resistanceline阻力线92 Retracement背离93 Supportline支撑线94 Symbol符号95 Targetprice目标价格96 Tradebalance贸易收支97 Treasurybill美国短期国债98 Variablelimit可变限度。

财务专业术语中英文对照表集团标准化小组：[VVOPPT-JOPP28-JPPTL98-LOPPNN]财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American AccountingAssociation 美国会计协会American Institute ofCPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in InternalAuditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate PublicAccountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial AccountingStandards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounting principles 公认会计原则General-purposeinformation 通用目的信息Government AccountingOffice 政府会计办公室Income statement 损益表Institute of InternalAuditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal controlstructure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.资产类? Assets流动资产? Current assets货币资金? Cash and cash equivalents现金? Cash银行存款? Cash in bank其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡? Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资? Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款? Account receivable应收票据? Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利? Dividend receivable应收利息? Interest receivable应收账款? Account receivable其他应收款? Other notes receivable 坏账准备? Bad debt reserves预付账款? Advance money应收补贴款? Cover deficit by state subsidies of receivable库存资产? Inventories物资采购? Supplies purchasing原材料? Raw materials包装物? Wrappage低值易耗品? Low-value consumption goods材料成本差异Materials cost variance自制半成品? Semi-Finished goods库存商品? Finished goods商品进销差价Differences between purchasingand selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用? Deferred and prepaid expenses 长期投资? Long-term investment长期股权投资Long-term investment on stocks 股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds股权投资减值准备Stock rights investment depreciation reserves其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款? Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产? Fixed assets房屋? Building建筑物? Structure机器设备? Machinery equipment运输设备? Transportation facilities 工具器具? Instruments and implement 累计折旧? Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资? Project goods and material专用材料Special-purpose material 专用设备 t Special-purpose equipmen 预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程? Construction-in-process安装工程? Erection works在安装设备? Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程? General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets 无形资产? Intangible assets专利权? Patents非专利技术? Non-Patents商标权? Trademarks, Trade names着作权? Copyrights土地使用权? Tenure商誉? Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income二、负债类? Liability短期负债? Current liability短期借款? Short-term borrowing 应付票据? Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款? Account payable预收账款? Deposit received代销商品款? Proxy sale goods revenue应付工资? Accrued wages应付福利费? Accrued welfarism应付股利? Dividends payable应交税金? Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export 进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover 未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable 应交资源税Resources tax payable 应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税? Housing property tax payable 应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款? Other fund in conformity with paying其他应付款? Other payables预提费用? Drawing expense in advance 其他负债? Other liabilities待转资产价值Pending changerover assets value预计负债? Anticipation liabilities 长期负债? Long-term Liabilities长期借款? Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over oneyear应付债券? Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款? Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款? Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款? Deferral taxes三、所有者权益类OWNERS' EQUITY资本? Capita实收资本(或股本) Paid-up capital(or stock)实收资本? Paicl-up capital实收股本? Paid-up stock已归还投资? Investment Returned资本公积? Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve 股权投资准备Stock right investment reserves 拨款转入? Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积? Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金? Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润? Profits本年利润? Current year profits 利润分配? Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal legal public welfare funds提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类? Cost生产成本? Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用? Manufacturing overhead材料费? Materials管理人员工资Executive Salaries奖金? Wages退职金? Retirement allowance补贴? Bonus外保劳务费? Outsourcing fee福利费? Employee benefits/welfare会议费? Coferemce加班餐费? Special duties市内交通费? Business traveling通讯费? Correspondence电话费? Correspondence水电取暖费? Water and Steam税费? Taxes and dues租赁费? Rent管理费? Maintenance车辆维护费? Vehicles maintenance油料费? Vehicles maintenance培训费? Education and training接待费? Entertainment图书、印刷费Books and printing运费? Transpotation保险费? Insurance premium支付手续费? Commission杂费? Sundry charges折旧费? Depreciation expense机物料消耗? Article of consumption劳动保护费? Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本? Service costs五、损益类? Profit and loss收入? Income业务收入? OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入? Service revenue其他业务收入Other operating revenue材料销售? Sales materials包装物出租? Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税? Reimbursement of income tax其他收入? Other revenue投资收益? Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入? Subsidize revenue国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue营业外收入? NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余? Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit 罚款净收入? Net amercement income支出? Outlay业务支出? Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本? Cost of service主营业务税金及附加Tax and associate charge 营业税? Sales tax消费税? Consumption tax城市维护建设税Tax for maintaining and building cities资源税? Resources tax土地增值税? Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用? Expenses营业费用? Operating expenses代销手续费? Consignment commission charge 运杂费? Transpotation保险费? Insurance premium展览费? Exhibition fees广告费? Advertising fees管理费用? Adminisstrative expenses职工工资? Staff Salaries修理费? Repair charge低值易耗摊销Article of consumption办公费? Office allowance差旅费? Travelling expense工会经费? Labour union expenditure研究与开发费Research and development expense福利费? Employee benefits/welfare职工教育经费Personnel education待业保险费? Unemployment insurance劳动保险费? Labour insurance医疗保险费? Medical insurance会议费? Coferemce聘请中介机构费Intermediary organs咨询费?诉讼费? Legal cost业务招待费? Business entertainment技术转让费? Technology transfer fees矿产资源补偿费Mineral resources compensationfees排污费? Pollution discharge fees 房产税? Housing property tax车船使用税? Vehicle and vessel usage license plate tax(VVULPT)土地使用税? Tenure tax印花税? Stamp tax财务费用? Finance charge利息支出? Interest exchange汇兑损失? Foreign exchange loss 各项手续费? Charge for trouble各项专门借款费用Special-borrowing cost 营业外支出? Nonbusiness expenditure 捐赠支出? Donation outlay减值准备金? Depreciation reserves 非常损失? Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement罚款支出? Amercement outlay所得税? Income tax以前年度损益调整Prior year income adjustment。

干货｜财务术语中英文对照大全，财务人必备！超全的财务术语中英文词汇汇总一览表，会计宝宝们，快快Get 起来吧~目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、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账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal销售日记账 Sales Journal购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet调整分录 Adjusting entries结账 Closing entries三、现金与应收账款现金 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)银行对账单 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应收账款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏账费用 Bad debt expense备抵法 Allowance method备抵坏账 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付账款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse。

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V ouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com------------------------------------------------------------ 四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio------------------------------------------------------------ 五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization---------------------------------------------------------六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments--------------------------------------------------------七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method------------------------------------------------------------九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan-------------------------------------------------- 十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation------------------------------------------------------------ 十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step----------------------------------------------------------- 十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities-----------------------------------------------------------十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover 流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio------------------------------------------------------------ 十四、合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses二、布鲁内尔：财会类专业术语三、[ 2008-6-26 15:15:00 | By: brunelcssa ]四、推荐share Ａ股；甲类股份五、abatement of tax 减税；减扣免税额六、ABN AMRO Bank N.V. 荷兰银行八、above-the-line receipt 在线项目收入；经常预算收入九、ABSA Asia Limited 南非联合亚洲有限公司十、absolute change 绝对数值变更十一、absolute expenditure 实际开支十二、absolute guideline figure 绝对准则数字十三、absolute interest 绝对权益十四、absolute order of discharge 绝对破产解除令十五、absolute profit margin 绝对利润幅度十六、absolute 实值；绝对值十七、absolutely vested interest 绝对既得权益十八、absorbed cost 已吸收成本；已分摊成本十九、absorption 吸收；分摊；合并二十、absorption rate 吸收率；摊配率；分摊率二十一、ACB Finance Limited 亚洲商业财务有限公司二十二、acceptable form of reciprocity 合理的互惠条件二十三、acceptable rate 适当利率；适当汇率二十四、acceptance agreement 承兑协议二十五、acceptance for honour 参加承兑二十六、acceptor 承兑人；接受人；受票人二十七、acceptor for honour 参加承兑人二十八、accident insurance 意外保险二十九、Accident Insurance Association of Hong Kong 香港意外保险公会三十一、accident year basis 意外年度基准三十二、accommodation 通融；贷款三十三、accommodation bill 通融票据；空头票据三十四、accommodation party 汇票代发人三十五、account balance 账户余额；账户结余三十六、account book 帐簿三十七、account collected in advance 预收款项三十八、account current book 往来帐簿三十九、account of after-acquired property 事后取得的财产报告四十、account of defaulter 拖欠帐目四十一、account payable 应付帐款四十二、account payee only [A/C payee only] 只可转帐；存入收款人账户四十三、account receivable 应收帐款四十四、account receivable report 应收帐款报表四十五、account statement 结单；账单；会计财务报表四十六、account title 账户名称；会计科目四十七、accountant&acute;s report 会计师报告四十八、Accountant&acute;s Report Rules 会计师报告规则四十九、accounting and auditing prcedure 会计与审计程序；会计与核数程序五十、Accounting Arrangements 《会计安排》五十一、accounting basis 会计基础五十二、accounting by Official Receiver 破产管理署署长呈交的帐目五十四、accounting class 会计类别五十五、accounting date 记帐日期；会计结算日期五十六、accounting for money 款项核算五十七、Accounting Officer 会计主任五十八、accounting period 会计报告期；会计期五十九、accounting policy 会计政策；会计方针六十、accounting practice 会计惯例六十一、accounting principle 会计准则六十二、accounting record 会计记录六十三、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds 留存公积金Retain the common reserve funds六十四、留存公益金Retain the public welfare fund六十五、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十六、Accounting Society of China 中国会计学会六十七、accounting statement 会计报表六十八、accounting system 会计制度；会计系统六十九、accounting transaction 会计事项；帐务交易七十、accounting treatment 会计处理七十一、accounting year 会计年度七十二、accretion 增值；添加七十三、accrual 应计项目；应累算数目七十五、accrual basis accounting 应计制会计；权责发生制会计七十六、accrue 应累算；应计七十七、accrued benefit 应累算利益七十八、accrued charges 应计费用七十九、accrued cumulative preference share dividend 应累算的累积优先股股息八十、accrued expenses 应累算费用八十一、accrued interest payable 应付利息；应计未付利息八十二、accrued interest receivable 应收利息；应计未收利息八十三、accrued right 累算权益八十四、accruing profit 应累算的利润八十五、accumulated fiscal reserve 累积财政储备八十六、accumulated profit 累积利润；滚存溢利八十七、accumulated reserve 累积储备八十八、accumulation of surplus income 累积收益盈余八十九、acquired assets 既得资产九十、acquisition 收购；购置；取得九十一、acquisition cost 购置成本九十二、acquisition expenses 购置费用九十三、acquisition of 100% interest 收购全部股权九十四、acquisition of control 取得控制权九十五、acquisition of fixed assets 购置固定资产九十六、acquisition of shell “买壳”九十八、act of God 天灾九十九、acting partner 执事合伙人百、active market 买卖活跃的市场；交投畅旺的市场；旺市百一、active partner 积极参与的合伙人百二、active trading 交投活跃百三、actual circulation 实际流通百四、actual cost 实际成本百五、actual expenditure 实际开支；实际支出百六、actual income 实际入息；实际收入；实际收益百七、actual market 现货市场百八、actual price 现货价；实际价格百九、actual profit 实际利润百十、actual quotation 实盘；实际价位；实际报价百十一、actual year basis 按实际年度计算百十二、actuals 实货百十三、actuarial investigation 精算调查百十四、actuarial principle 精算原则百十五、actuarial report 精算师报告百十六、Actuarial Society of Hong Kong 香港精算学会百十七、actuarial valuation 精算师估值百十八、actuary 精算师百十九、ad referendum agreement 暂定协议；有待复核的协定百二十一、ad valorem duty system 从价税制百二十二、ad valorem fee 从价费百二十三、ad valorem tariff 从价关税百二十四、additional allowance 额外免税额百二十五、additional amount for unexpired risk 未过期风险的额外款额百二十六、additional assessable profit 补加应评税利润百二十七、additional assessment 补加评税百二十八、additional commitment 额外承担百二十九、additional commitment vote 额外承担拨款百三十、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十一、additional dependent parent allowance 供养父母额外免税额百三十二、additional provision 额外拨款百三十三、additional stamp duty 附加印花税百三十四、additional tax 补加税罚款；补加税款百三十五、Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书百三十六、adjudged bankrupt 被裁定破产百三十七、adjudicated bankrupt 裁定破产人百三十八、adjudication fee 裁定费；评定印花税额手续费；评估契据费百三十九、adjudication of bankruptcy 裁定破产；宣告破产百四十、adjudication of insolvency 裁定无力偿还债务百四十一、adjusted actual 经调整的实数；调整后的实数百四十三、adjusted figure 经调整的数字；调整后的数额百四十四、adjusted liabilities 经调整的负债；调整后的负债百四十五、adjusted loss 经调整的亏损；调整后的亏损百四十六、adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值百四十七、adjusted profit 经调整的利润；调整后的利润百四十八、adjusted surplus 经调整的盈余额；调整后的盈余额百四十九、adjusted 经调整的价值；调整后的价值百五十、adjustment 调整；修订；理算〔保险〕百五十一、adjustment centre 调剂中心百五十二、adjustment lag 调整过程的时间差距；调整时差百五十三、adjustment mechanism 调整机制百五十四、adjustment of loss 亏损调整百五十五、adjustment process 调整过程；调整程序百五十六、adjustment range 调整幅度百五十七、administered exchange rate 受管制汇率百五十八、Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕百五十九、administration expenses 行政费用百六十、administration fee 手续费；行政费百六十一、administration in bankruptcy 破产管理百六十二、administration order 遗产管理令百六十四、administrator of the estate 遗产管理人百六十五、admission of debt 债项承认书百六十六、admission of proof 接纳债权证明百六十七、advance 放贷款项；垫付款项；预支款项；预付款项百六十八、advance account 暂支帐目；预付款账户百六十九、advance compensation 预付补偿金百七十、advance from shareholder 股东垫款百七十一、advance pending reimbursement 预支以待日后付还百七十二、advanced economy 先进经济体系百七十三、advancement 预付；预付财产百七十四、advances warrant 垫款令百七十五、advancing 贷出百七十六、adverse balance 逆差百七十七、adverse exchange 逆汇百七十八、advertisement addressed to shareholders 在报章刊登的致股东通告百七十九、advice for collection 托收通知书百八十、advice of drawing 提款通知书；汇票通知书百八十一、advice of payment 付款通知百八十二、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十三、Advisory Committee on Diversification 经济多元化咨询委员会百八十四、affidavit 誓章；遗产申报誓章百八十六、affiliate 联号；联营公司；附属公司百八十七、affiliated company 附属公司；联号；联营公司百八十八、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百八十九、affordability 负担能力百九十、African Development Bank [AfDB] 非洲开发银行百九十一、after-acquired property 事后取得的财产百九十二、after-hours dealing 市后交易百九十三、after-tax profit 税后盈利；税后利润；税后溢利百九十四、agency agreement 代理协议百九十五、agency expenses 代理机构的开支百九十六、agency fee 代理费百九十七、Agency Law 《代理法》百九十八、agent 代理人；承销人百九十九、agent of company 公司代理人二百、agent&acute;s fee 代理人费；经纪费二百一、aggregate 总计；总数；总体数字二百二、aggregate amount 总款额；总额二百三、aggregate assets and liabilities 总体资产与负债二百四、aggregate at constant price 按固定价格计算的总体数字二百五、aggregate demand 总需求二百六、aggregate gross position 总持仓量二百七、aggregate limit 总限额二百九、aggregate performance 总体表现；总体业绩二百十、aggregate supply 总体供应二百十一、aggregate surplus 总盈余二百十二、aggregate total 整体总额二百十三、aggregate 总值；合计价值二百十四、aggregated basis 合计基准二百十五、aggregated net chargeable income 合计应课税入息实额二百十六、aggregation 合并计算；合计；总和二百十七、aggregation of incomes of husband and wife 夫妇入息合并计算二百十八、aggregation of property 财产的总和二百十九、agio 差价；贴水二百二十、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》二百二十一、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》二百二十二、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》二百二十三、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》二百二十四、agreement for a settlement 授产协议二百二十五、agreement for assignment 转让协议二百二十六、agreement for sale 售卖协议；买卖协议二百二十七、agreement for sale and purchase 买卖协议二百二十八、agreement for the payment of interest 支付利息协议二百二十九、agreement for the repayment of money 还款协议二百三十、agreement of reinsurance 再保险协议二百三十一、Agricultural Bank of China 中国农业银行二百三十二、air passenger departure tax 飞机乘客离境税二百三十三、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十四、airport tax 机场税二百三十五、alcohol duty 酒精税二百三十六、alienation 让与；让渡；转让二百三十七、alimony 生活费；赡养费二百三十八、All Ordinaries Index [AOI] 所有普通股指数二百三十九、all risks 全险；综合险二百四十、All Sales Record for Stock Market 《股票市场成交报告》二百四十一、Allied Capital Resources Limited 新联财务有限公司二百四十二、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十三、allocation letter 拨款信件二百四十四、allocation of fund 分配款项；预留款项二百四十六、allocation warrant 拨款令二百四十七、allotment 分配；配股二百四十八、allotment notice 股份配售通知；配股通知二百四十九、allotment of shares 股份分配二百五十、allowable 可获宽免；免税的二百五十一、allowable business loss 可扣除的营业亏损二百五十二、allowable expenses 可扣税的支出二百五十三、allowance 免税额；津贴；备抵；准备金二百五十四、allowance for debts 债项的免税额二百五十五、allowance for depreciation by wear and tear 耗损折旧免税额二百五十六、allowance for funeral expenses 殡殓费的免税额二百五十七、allowance for inflation 为通货膨胀而预留的款项；通胀准备金二百五十八、allowance for repairs and outgoings 修葺及支出方面的免税额二百五十九、allowance to debtor 给债务人的津贴二百六十、alteration of capital 资本更改二百六十一、alternate trustee 候补受托人二百六十二、amalgamation 合并二百六十三、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十四、ambit of charges 征税范围；收费范围二百六十五、amended valuation 经修订的估值二百六十六、American Commodities Exchange 美国商品交易所二百六十七、American Express Bank Limited 美国运通银行二百六十九、amortization 摊销二百七十、amount due from banks 存放银行同业的款项二百七十一、amount due from banks abroad 存放海外银行同业的款项二百七十二、amount due from holding companies 控股公司欠款二百七十三、amount due from local banks 存放本港银行同业的款项二百七十四、amount due to banks 银行同业的存款二百七十五、amount due to banks abroad 海外银行同业的存款二百七十六、amount due to holding companies 控股公司存款二百七十七、amount due to local banks 本港银行同业的存款二百七十八、amount due to outport banks 外埠银行同业的存款二百七十九、二百八十、、资产类Assets二百八十一、二百八十二、流动资产Current assets二百八十三、货币资金Cash and cash equivalents二百八十四、1001 现金Cash二百八十五、1002 银行存款Cash in bank二百八十六、1009 其他货币资金Other cash and cash equivalents 二百八十七、100901 外埠存款Other city Cash in bank二百八十八、100902 银行本票Cashier''s cheque二百八十九、100903 银行汇票Bank draft二百九十、100904 信用卡Credit card二百九十二、100906 存出投资款Refundable deposits二百九十三、1101 短期投资Short-term investments二百九十四、110101 股票Short-term investments - stock二百九十五、110102 债券Short-term investments - corporate bonds二百九十六、110103 基金Short-term investments - corporate funds二百九十七、110110 其他Short-term investments - other二百九十八、1102 短期投资跌价准备Short-term investments falling price reserves 二百九十九、应收款Account receivable三百、1111 应收票据Note receivable三百一、银行承兑汇票Bank acceptance三百二、商业承兑汇票Trade acceptance三百三、1121 应收股利Dividend receivable三百四、1122 应收利息Interest receivable三百五、1131 应收账款Account receivable三百六、1133 其他应收款Other notes receivable三百七、1141 坏账准备Bad debt reserves三百八、1151 预付账款Advance money三百九、1161 应收补贴款Cover deficit by state subsidies of receivable三百十、库存资产Inventories三百十一、1201 物资采购Supplies purchasing三百十二、1211 原材料Raw materials三百十三、1221 包装物Wrappage三百十五、1232 材料成本差异Materials cost variance三百十六、1241 自制半成品Semi-Finished goods三百十七、1243 库存商品Finished goods三百十八、1244 商品进销差价Differences between purchasing and selling price三百十九、1251 委托加工物资Work in process - outsourced三百二十、1261 委托代销商品Trust to and sell the goods on a commission basis三百二十一、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十二、1281 存货跌价准备Inventory falling price reserves三百二十三、1291 分期收款发出商品Collect money and send out the goods by stages三百二十四、1301 待摊费用Deferred and prepaid expenses三百二十五、长期投资Long-term investment三百二十六、1401 长期股权投资Long-term investment on stocks三百二十七、140101 股票投资Investment on stocks三百二十八、140102 其他股权投资Other investment on stocks三百二十九、1402 长期债权投资Long-term investment on bonds三百三十、140201 债券投资Investment on bonds三百三十一、140202 其他债权投资Other investment on bondsreserves三百三十三、股权投资减值准备Stock rights investment depreciation reserves 三百三十四、债权投资减值准备Bcreditor''s rights investment depreciation reserves三百三十五、1431 委托贷款Entrust loans三百三十六、143101 本金Principal三百三十七、143102 利息Interest三百三十八、143103 减值准备Depreciation reserves三百三十九、1501 固定资产Fixed assets三百四十、房屋Building三百四十一、建筑物Structure三百四十二、机器设备Machinery equipment三百四十三、运输设备Transportation facilities三百四十四、工具器具Instruments and implement三百四十五、1502 累计折旧Accumulated depreciation三百四十六、1505 固定资产减值准备Fixed assets depreciation reserves三百四十七、房屋、建筑物减值准备Building/structure depreciation reserves 三百四十八、机器设备减值准备Machinery equipment depreciation reserves 三百四十九、1601 工程物资Project goods and material三百五十、160101 专用材料Special-purpose material三百五十一、160102 专用设备Special-purpose equipment三百五十二、160103 预付大型设备款Prepayments for equipmentimplement for fabricate三百五十四、1603 在建工程Construction-in-process三百五十五、安装工程Erection works三百五十六、在安装设备Erecting equipment-in-process三百五十七、技术改造工程Technical innovation project三百五十八、大修理工程General overhaul project三百五十九、1605 在建工程减值准备Construction-in-process depreciation reserves三百六十、1701 固定资产清理Liquidation of fixed assets三百六十一、1801 无形资产Intangible assets三百六十二、专利权Patents三百六十三、非专利技术Non-Patents三百六十四、商标权Trademarks, Trade names三百六十五、著作权Copyrights三百六十六、土地使用权Tenure三百六十七、商誉Goodwill三百六十八、1805 无形资产减值准备Intangible Assets depreciation reserves 三百六十九、专利权减值准备Patent rights depreciation reserves三百七十、商标权减值准备trademark rights depreciation reserves三百七十一、1815 未确认融资费用Unacknowledged financial charges三百七十二、待处理财产损溢Wait deal assets loss or income三百七十三、1901 长期待摊费用Long-term deferred and prepaid expenses三百七十五、191101待处理流动资产损溢Wait deal intangible assets loss or income三百七十六、191102待处理固定资产损溢Wait deal fixed assets loss or income 三百七十七、三百七十八、二、负债类Liability三百七十九、三百八十、短期负债Current liability三百八十一、2101 短期借款Short-term borrowing三百八十二、2111 应付票据Notes payable三百八十三、银行承兑汇票Bank acceptance三百八十四、商业承兑汇票Trade acceptance三百八十五、2121 应付账款Account payable三百八十六、2131 预收账款Deposit received三百八十七、2141 代销商品款Proxy sale goods revenue三百八十八、2151 应付工资Accrued wages三百八十九、2153 应付福利费Accrued welfarism三百九十、2161 应付股利Dividends payable三百九十一、2171 应交税金Tax payable三百九十二、217101 应交增值税value added tax payable三百九十三、21710101 进项税额Withholdings on VAT三百九十四、21710102 已交税金Paying tax三百九十五、21710103 转出未交增值税Unpaid VAT changeover三百九十七、21710105 销项税额Substituted money on VAT三百九十八、21710106 出口退税Tax reimbursement for export三百九十九、21710107 进项税额转出Changeover withnoldings on VAT四百、21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 四百一、21710109 转出多交增值税Overpaid VAT changeover四百二、21710110 未交增值税Unpaid VAT四百三、217102 应交营业税Business tax payable四百四、217103 应交消费税Consumption tax payable四百五、217104 应交资源税Resources tax payable四百六、217105 应交所得税Income tax payable四百七、217106 应交土地增值税Increment tax on land value payable四百八、217107 应交城市维护建设税Tax for maintaining and building cities payable四百九、217108 应交房产税Housing property tax payable四百十、217109 应交土地使用税Tenure tax payable四百十一、217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable四百十二、217111 应交个人所得税Personal income tax payable四百十三、2176 其他应交款Other fund in conformity with paying四百十四、2181 其他应付款Other payables四百十五、2191 预提费用Drawing expense in advance四百十六、其他负债Other liabilities四百十八、2211 预计负债Anticipation liabilities四百十九、长期负债Long-term Liabilities四百二十、2301 长期借款Long-term loans四百二十一、一年内到期的长期借款Long-term loans due within one year四百二十二、一年后到期的长期借款Long-term loans due over one year四百二十三、2311 应付债券Bonds payable四百二十四、231101 债券面值Face value, Par value四百二十五、231102 债券溢价Premium on bonds四百二十六、231103 债券折价Discount on bonds四百二十七、231104 应计利息Accrued interest四百二十八、2321 长期应付款Long-term account payable四百二十九、应付融资租赁款Accrued financial lease outlay四百三十、一年内到期的长期应付Long-term account payable due within one year四百三十一、一年后到期的长期应付Long-term account payable over one year 四百三十二、2331 专项应付款Special payable四百三十三、一年内到期的专项应付Long-term special payable due within one year四百三十四、一年后到期的专项应付Long-term special payable over one year 四百三十五、2341 递延税款Deferral taxes四百三十六、四百三十七、三、所有者权益类OWNERS'' EQUITY。

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）。

财务管理-会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a mission basis1271 受托代销商品 missioned and sell the goods on a mission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 mission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources pensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INE STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest ine)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Ine on investment加：营业外收入Add：Non-operating ine 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Ine tax 净利润Net profit 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。

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）。