财经词典-汉英对照(doc 136页)

高盛财经词典 - 汉英对比0-9中文词句English English Definitions144A 条例Rule 144A An SEC rule that modified a two-year holding periodrequirement on privately placed securities by permittingQualified Institutional Buyers (QIBs) to trade thesepositions among themselves.18定律Rule of 18 A rule whereby the sum of the inflation rate and the P/Eratio of the Dow Jones Industrial Average is an indicatorof the direction of the stock market. If the total is above18, stocks are supposed to decrease. If the total is under18, then the stock ma1940年投资公司法InvestmentCompany Act of1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public.72定律Rule of 72 A rule stating that in order to find the number of yearsrequired to double your money at a given interest rate,you divide the compound return into 72. The result is theapproximate number of years that it will take for yourinvestment to double.A-Z中文词句English English DefinitionsAPICS（美国生产及库存操纵协议）商业前景指数APICS BusinessOutlook IndexA national manufacturing index that surveys severalmanufacturing firms on a monthly basis. If the index isabove 50 it signals expansion, if it dips below 50 itindicates contraction.CAMELS评级制度CAMELS RatingSystem An international bank-rating system with which bank supervisory authorities rate institutions according to six factors. The six areas examined are represented by the acronym "CAMELS."CEDEL CEDEL One of two principal clearing houses for Euromarketsecurities.Notice that the formula may also be written as: accountspayable / (cost of sales/number of days).Notice that the formula may also be written as: accountsreceivable / (credit sales/number of days).Net Operating Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total Debt ServiceNet Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Shareholder's EquityThe ROE is useful in comparing the profitability of acompany to other firms in the same industry.Calculated as total tax paid divided by taxable income.2. In the case of fixed income, a bond with a rating ofBBB or higher.Operating cash flow is calculated through a series ofadjustments to net income. It can be found on thestatement of cash flows. ?2. The difference between the swap rate and the lendingrate offered through other investment vehicles withcomparable characteristics.GDP平减数GDP Deflator An economic metric used to account for inflation byconverting output measured at current prices intoconstant-dollar GDP. The GDP deflator shows how mucha change in the base year's GDP relies upon changes inthe price level.GDP差距GDP Gap The sacrificed output within a country's economy due tothe failure to create sufficient jobs for all those willing towork.H股H-Shares A share of a Chinese company listed on the Hong KongStock Exchange.一划中文词句English English Definitions一次性偿还Bullet Repayment A single payment for an entire loan amount that is paid atmaturity.一次总付分配Lump SumDistribution A one time payment for the entire amount due, rather than breaking payments into smaller installments. Some lump-sum distributions receive special tax treatment.一级资本Tier 1 Capital A term used to describe the capital adequacy of a bank. Tier Icapital is core capital, this includes equity capital anddisclosed reserves.一般义务债券General ObligationBond A municipal bond backed by the credit and "taxing power" of the issuing jurisdiction, rather than the revenue from a given project.一般折旧制度GeneralDepreciationSystem The most commonly used system for calculating depreciation. Personal property is depreciated using the declining-balance method, which involves applying the depreciation rate against the undepreciated balance.二划中文词句English English Definitions七大工业国Group of Seven(G-7) Seven of the world's leading countries that meet periodically to achieve a cooperative effort on international economic and monetary issues.七大工业国G-7 Seven of the world's leading countries that meet periodically toachieve a cooperative effort on international economic andmonetary issues.二级市场Secondary Market A market in which an investor purchases an asset fromanother investor, rather than an issuing corporation.二级发行Secondary Offering A sale of securities in which one or more major stockholders ina company sell all or a large portion of their holdings. Theunderwriting proceeds are paid to the stockholders, ratherthan to the corporation.人寿保险Life Insurance A protection against the lost income that would result if theinsured were to pass away. The named beneficiary receivesthe proceeds and is thereby safeguarded from financialimpacts of the death of the insured.二级资本Tier 2 Capital A term used to describe the capital adequacy of a bank. Tier IIcapital is secondary bank capital that includes items such asundisclosed reserves, general loss reserves, subordinatedterm debt, and more.三划中文词句English English Definitions个人收入Personal Income An individual's total earnings coming from wages,business enterprises, and various investments.个人消费开支PCE Similar to CPI, PCE is a report (actually a part of thepersonal income report) put out by the Bureau ofEconomic Analysis of the Department of Commerce.PCE is a measure of price changes in consumer goodsand services. It consists of the actual and imputedexpenditures of households, and includes data pertainingto durables, non-durables, and services.个人理财Personal Finance Financial planning for individuals. Generally, it involvesanalyzing their current financial position, predictingshort-term and long-term needs, and recommending afinancial strategy. This may involve advice on pensions,school fees, mortgages, life insurance, and investments. 子公司、附属公司Subsidiary A company owned by another company that controlsmore than 50% of its voting stock.上市公司Public Company A company that has issued securities through an offeringwhich are now traded on the open market.上市证券Listed Security Securities that have been accepted for trading purposesby a recognized and regulated exchange.已充分反映实值Fully Valued A stock that has reached a price that accurately reflectsthe strength of the company.已动用资本回报率Return On CapitalEmployed (ROCE) A ratio that indicates the efficiency and profitability of a company's capital investments.Calculated as:Earnings before interest and tax (EBIT) ‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)已动用资本回报率ROCE A ratio that indicates the efficiency and profitability of acompany's capital investments.Calculated as:Earnings before interest and tax (EBIT)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)已发行股票Shares Outstanding The number of shares that are currently owned byinvestors. This includes restricted shares (shares ownedby the company's officers and insiders) and shares heldby the public. Shares that the company has repurchasedare not considered outstanding stock.大宗交易Block Trade The sale or purchase of a large quantity of securities.广泛基础加权平均Broad-BasedWeighted Average An anti-dilution provision used for the benefit of existing preferred shareholders when additional offerings are made by the corporation. The broad-based weighted average accounts for all equity previously issued and currently undergoing issue.广泛基础指数Broad-Base Index An index designed to reflect the movement of the entiremarket.下调评级Downgrade A negative change in the rating of a security.子弹式交易Bullet Trade The act of purchasing an "in the money" put option sothat the buyer can capitalize on a bear market byeffectively shorting a stock without waiting for an uptick. 已售商品成本COGS An expense that reflects the cost of the product or goodthat generates revenue for a company. Sometimesreferred to as "Cost of Sales."已售商品成本Cost of Goods Sold(COGS) An expense that reflects the cost of the product or good that generates revenue for a company. Sometimes referred to as "Cost of Sales."下游Downstream Refers to oil and gas operations after the productionphase and through to the point of sale.已解除债务的破产人Discharge inBankruptcy When a bankrupt person or company is legally free and clear of any obligation to repay certain debts.已缴资本Paid-Up Capital The state of a settlement when all payment obligationsfor a security has been completed.兀鹫投资者Vulture Capitalist 1. A slang word for a venture capitalist whodeprives an inventor of control over their owninnovations and most of the money they shouldhave made from the invention.2. A venture capitalist who invests in flounderingfirms in the hopes that they will turn around.兀鹫基金Vulture Fund A fund that buys securities in distressed investments,such as high-yield bonds in (or near) default or equitiesthat are in (or near) bankruptcy.四划中文词句English English Definitions五大工业国G-5 Five of the world's leading countries that meetperiodically to achieve a cooperative effort oninternational economic and monetary issues.五大工业国Group of Five (G-5) Five of the world's leading countries that meetperiodically to achieve a cooperative effort oninternational economic and monetary issues.公开上市Going Public The process of selling shares that were formerlyprivately-held to new investors for the first time.开支比率Expense Ratio The percentage of the assets that were spent to run amutual fund. It includes things like management andadvisory fees, travel costs, and 12b-1 fees. The expenseratio does not include brokerage costs for trading theportfolio.公开市场委员会Federal OpenMarket Committee(FOMC) The body that sets the interest rate and credit policies of the Federal Reserve System.公开市场委员会FOMC The body that sets the interest rate and credit policies ofthe Federal Reserve System.日历年Calendar Year The year that begins January 1 and ends December 31公开发行价值Public OfferingPrice (POP) The price at which new issues are offered to the public by an underwriter公开讲明书Prospectus 1. A formal legal document describing details of acorporation. The prospectus is generally createdfor a proposed offering (usually an IPO), but theycan still be obtained from existing businesses aswell. The prospectus includes company facts thatare vitally important to potential investors.2. In this case of mutual funds, a prospectusdescribes the fund's objectives, history, managerbackground, and financial statements.公开讲明书定稿Final Prospectus A legal document stating the price of a newly issuedsecurity, the delivery date, and other facts that areimportant for investors.公开资产Public Assets that can be traded in a public market, such as thestock market.无风险回报率Risk Free Rate ofReturnThe quoted rate on an asset that has virtually no risk.无风险资产Risk-Free Asset An asset which has a certain future return. Treasuries(especially T-bills) are considered to be risk-free becausethey are backed by the U.S. government.公开流通股票Float The total number of shares publicly owned and availablefor trading. The float is calculated by subtractingrestricted shares from outstanding shares.今天最低Today's Low The intra-day low trading price.今天最高Today's High The intra-day high trading price.开支Expense 1. Money spent by a firm to continue its ongoingoperations.2. Money spent or costs incurred that aredeductible and reduce your taxable income.公司化、非共同化Demutualization The process of changing corporate structure from amutual fund company to some other form, such as alimited liability or corporation.公司、企业Corporation The most common form of business organization. Thetotal worth of the organization is divided into shares ofstock, each representing a unit of ownership. Acorporation is ongoing and the owners face only limitedliability.不可买回Non-Callable Securities that cannot be called by the issuer prior tomaturity.公平交易Arms LengthTransaction When the buyers and sellers of a product act independently of each other and have no relationship to each other.公平价值Fair Value 1. The estimated value of all assets and liabilitiesof an acquired company used to consolidate thefinancial statements of both companies.2. In the futures market, fair value is the equilibriumprice for a futures contract. This is equal to the spotprice after taking into account compounded interest(and dividends lost because the investor owns thefutures contract rather than the physical stocks)over a certain period of time.水平价差Horizontal Spread An options strategy involving the simultaneous purchaseand sale of two options of the same type, having thesame strike price, but different expiration dates.无对冲黄金股票指数BUGS Index Short for "basket of un-hedged gold stocks," the BUGSindex is the AMEX's index measuring gold companiesthat do not hedge their gold production beyond a yearand a half.无记名票据Floater A bond, or some other type of debt, whose coupon ratechanges with market conditions (short term interestrates).不可抗力Force Majeure Literally translated as "great force," this clause isincluded in contracts to remove liability for unforeseenevents restricting participants from fulfilling obligations. 双头垄断Duopoly A situation in which two companies own all or nearly all ofthe market for a given type of product or service.开市前交易Pre-Market Trading Trading done before the regular market opens.公司债券Debenture An unsecured debt backed only by the credit worthinessof the borrower. There is no collateral, and theagreement is documented by an indenture.中央银行Central Bank A bank providing services for a country's government andmajor commercial banks.公司税Corporate Tax A levy placed on the profit of a firm; different rates areused for different levels of profits.公平意见Fairness Opinion An opinion developed by qualified analysts or advisorswith the purpose of providing key details and factualproof to the decision makers of a merger or acquisition. 牛市Bull Market A market in which prices of a certain group of securitiesare rising or are expected to rise.毛收入Gross Income 1. For individuals, it is your total personal incomebefore deductions.2. For companies, it is their revenue minus cost ofgoods sold (also called gross margin).内在价值Intrinsic Value 1. The value of a company or an asset based on anunderlying perception of the value.2. For call options, this is the difference betweenthe underlying stock's price and the strike price.For put options, it is the difference between thestrike price and the underlying stock's price. In thecase of both puts and calls, if the differencebetween the underlying stock's price and the strikeprice is negative, the value is given as zero.反向收购Reversed takeover 1. When a larger company is bought out by asmaller company.2. The purchasing of a public company by a privatecompany.反收购措施Anti-takeoverMeasure Measures taken on a continual or sporadic basis by a firm's management in order to prevent or deter unwanted takeovers.反收购法规Anti-takeoverStatute A set of state regulations that prevent or deter companies from attempting hostile takeovers. These regulations vary across state lines and typically affect only the companies incorporated within the state.无形之手Invisible Hand Coined by Adam Smith in his 1776 book An Inquiry intothe Nature and Causes of the Wealth of Nations. In hisbook he states:Essentially Smith says that individuals try to maximizetheir own good (and become wealthier), and by doing so,through trade and entrepreneurship, society as a wholewill be better off. Furthermore, any governmentintervention in the economy isn't needed as the invisiblehand would best guide the economy.及时生产Just In Time A production strategy companies employ to increaseefficiency and decrease waste by producing goods onlyas they are ordered or needed.专利权Patent A government license that allows one exclusive rights toa process, design, or new invention.双谷经济衰退Double Dip When the gross domestic product (GDP) growth slidesRecession back to negative after a quarter or two of brief positivegrowth. In other words, a recession followed by ashort-lived recovery, followed by another recession.分级股票Classified Shares The separation of company equity into more than oneclass of common shares, usually called "Class A" and"Class B."不良贷款Bad Debt A debt which is not collectable and therefore worthless tothe creditor.不良贷款NPL Loans that are in default or close to being in default.Loans that are in default or close to being in default.不良贷款Non-PerformingLoan无形资产Intangible Asset An asset that is not physical in nature. E.g. goodwillAny asset that is not effectively producing income.不良资产Non-PerformingAsset天灾债券Act of God Bond A bond issued by an insurance company, linking principaland interest to the company's losses due to naturaldisasters.分拆上市Carveout 1. Sometimes known as a partial spinoff, a carveout occurs when a parent company sells a minority(usually 20% or less) stake in a subsidiary for anIPO or rights offering.2. Where an established brick-and-mortarcompany hooks up with venture investors and anew management team to launch an Internetspinoff.认购不足Undersubscribed When the demand for a new issue of securities (IPO) isless than the number of shares issued. This is sometimesreferred to as an underbooking.分拆、出售资产Divestiture Refers to the sale of a subsidiary company, also called"spin-off."认股权证Warrant A derivative security that gives the holder the right topurchase securities (usually equity) from the issuer at aspecific price within a certain time frame.认股权证比重Warrant Coverage An agreement between a company and its shareholderswhereby the company issues warrants equal to somepercentage of the dollar amount of the shareholder'sinvestment.认股权证溢价Warrant Premium The premium paid for the rights associated with awarrant.分拆收购Unbundling Taking over a large company with several different linesof business and retaining the core business while sellingoff the subsidiaries to help fund the takeover.分析员Analyst A financial professional that has expertise in evaluatinginvestments. They are typically employed by brokeragefirms, investment advisors, or mutual funds. Analysts puttogether buy, sell, and hold recommendations onsecurities. Analysts usually specialize in specificindustries or sectors to allow for comprehensiveresearch.天使投资者Angel Investor A financial backer providing venture capital funds forsmall startups or entrepreneurs.开放性信贷Open End Credit A pre-approved loan that may be used repeatedly up to acertain limit.无抵押贷款Unsecured Loan A bank loan that is issued and supported only by theborrowers creditworthiness, rather than by some sort ofcollateral.无抵押债权人Unsecured Creditor A person or institution that lends money to a company orindividual without holding collateral on the property forsecurity. This puts the creditor in a higher risk situation 开放性基金Open-End Fund A mutual fund that continues to sell shares to investors,and will buy back shares when investors wish to sell日经指数Nikkei The leading and most respected index of Japanesestocks.订单积压Backlog The total value of sales orders waiting to be fulfilled.反垄断法Anti-trust The antitrust laws apply to virtually all industries and toevery level of business, including manufacturing,transportation, distribution, and marketing. They prohibita variety of practices that restrain trade. Examples ofillegal practices are price-fixing conspiracies, corporatemergers likely to reduce the competitive vigor ofparticular markets, and predatory acts designed toachieve or maintain monopoly power.比例税Proportional Tax An income tax that takes the same percentage of incomefrom everyone regardless of how much (or little) anindividual earns.石油输出国组织、欧佩克Organization ofPetroleum An intergovernmental organization dedicated to the stability and prosperity of the petroleum market. OPECExporting Countries (OPEC) membership is open to any country that is a substantial exporter of oil and shares the ideals of the organization.分拆Demerger A corporate strategy to sell off subsidiaries or divisions ofa company.分拆Spinoff A new, independent company created through selling ordistributing new shares for an existing part of anothercompany.分股Stock Split The division of a company's existing stock into moreshares. In a 2-for-1 split, each stockholder would receivean additional share for each share formerly held.以活动为基础的预算案Activity BasedBudgeting Method of budgeting in which activities that incur costs in each function of an organization are established and relationships are defined between activities. This information is then used to decide how much resource should be allocated to each activity.以活动为基础的治理Activity BasedManagement Using an activity-based costing system to improve the operations of an organization.互相争夺市场MarketCannibilization The negative impact a new product has on the sales performance of a company's existing, related products.双重收费Double Dipping For brokerage firms, when a broker puts commissionedproducts into a fee-based account. The broker makesmoney from both the client and the commission.双重征税Double Taxing A tax law that results in the same earnings beingsubjected to taxation twice. A company's income is taxedinitially and then the shareholders and investors aretaxed on the distributions they receive from the company. 长城Chinese Wall A slang term for the division within a brokerage firm thatprevents insider information from being handed out bycorporate advisers to investment traders.风险价值Value at Risk (VAR) A technique for estimating the probability of portfoliolosses exceeding some specified price.不能变现Illiquid An asset or security that cannot be converted into cashvery quickly (or near prevailing market prices).升值Appreciation The increase in value of an asset.风险Risk The chance that an investment's actual return will bedifferent than expected. This includes the possibility oflosing some or all of the original investment. It is usuallymeasured using the historical returns or average returnsfor a specific investment.风险资本Risk Capital The money that a person allocates to investments in highrisk securities风险资本要求Risk Based CapitalRequirement A stated requirement of liquid reserves placed upon banks and institutions that deal in risky ventures.无追索权债务Non-Recourse Debt A loan that is secured by some sort of collateral, usuallyproperty. The issuer can seize the collateral if theborrower defaults.无追索权融资Non-RecourseFinance A loan where the lending bank is only entitled to repayment from the profits of the project the loan is funding, not from other assets of the borrower.风险容忍度Risk Tolerance The degree of uncertainty that an investor can handle inregards to a negative change in the value of theirportfolio.风险调整贴现率Risk AdjustedDiscount Rate In portfolio theory and capital budget analysis, the rate necessary to determine the present value of an uncertain or risky stream of income; it is the risk-free rate (generally the return on short-term U.S. Treasury securities）plus a risk premium that is based on an analysis of the risk characteristics of the particular investment or project风险调整回报率Risk AdjustedReturn A measure of how much risk a fund or portfolio assumed to earn its returns. This is usually expressed as a number or a rating.风险调整资本回报率Risk AdjustedReturn on Capital(RAROC) In financial analysis, riskier projects and investments must be evaluated differently from their riskless counterparts. By discounting risky cashflows against less risky cashflows RAROC accounts for changes in the profile of the investment.内部回报率IRR Often used in capital budgeting, it's the interest rate thatmakes net present value of all cash flow equal zero.内部回报率Internal Rate ofReturn (IRR) Often used in capital budgeting, it's the interest rate that makes net present value of all cash flow equal zero.内部审计Internal Audit An audit performed by a person (or persons) employedby the firm being audited.专营经纪人Specialist A person on the trading floor of certain exchanges whoholds an inventory of particular stocks. The specialist isresponsible for managing limit trades, but does not makeinformation on outstanding limit orders available to othertraders.反通货膨胀Disinflation A slowing of the rate at which prices increase. Typically,this occurs during a recession as sales drop and retailersare not able to pass on higher prices to customers.气球型期权Balloon Option An option for which the notional payments increasesignificantly after a set threshold is broken.气球型期限Balloon Maturity 1. A repayment schedule for a bond issue where alarge number of the bonds come due at a one time(normally at the final maturity date).2. A final loan payment that is considerably higherthan prior payments.内部增长Organic Growth The growth rate of a company, excluding any growthfrom takeovers, acquisitions, or mergers.内部增长率Internal GrowthRate The highest level of growth achievable for a business without obtaining outside financing.中等市值股票Mid Cap Stock Short for "Middle Cap," mid cap refers to stocks with amarket capitalization of between $2 billion to $10 billion.? 贝塔系数Beta (Coefficient) The measure of systematic risk of a security. Beta (orbeta coefficient) is a means of measuring the volatility ofa security or portfolio of securities in comparison with themarket as a whole.Beta is calculated using regression analysis. A beta of 1indicates that the security's price will move with themarket. A beta greater than 1 indicates that the security'sprice will be more volatile than the market. A beta lessthan 1 means that it will be less volatile than the market. 计量经济学Econometrics The application of statistical theories to economic onesfor the purpose of forecasting future trends.中期股息Interim Dividend A dividend payment made before a company's AGM andfinal financial statements. This declared dividend usuallyaccompanies the company's interim financial statements. 长期债券Long Bond A bond that matures in more than 10 years. When peoplerefer to "the long bond," this typically is the 30-year U.S.treasury.从属债务Subordinated Debt A loan (or security) that ranks below other loans (orsecurities) with regard to claims on assets or earnings.长期债务/总资本比率Long TermDebt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capital available (the sum of long term debt, preferred stock, and stockholders' equity).。

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

cash flow 备用零钱cashflow analysis 现金流量分析cash-flow forcast 现金流量预测cash flow gap 现金流量差额cash machine 自动提款机，自动柜员机cash on delivery 交货付款，简称COD cashpoint 自动提款机，自动柜员机cash sales 现金销售，现销cash settlement 现金结算cash voucher 折扣券，优惠券cash with order 现金订货，订货付现，简称CWO cassette recorder 卡式录音机casual restaurant 休闲餐馆catalogue 商品目录cater for 目录购物catering business 提供餐饮服务，承办酒席，接待catering 提供餐饮服务catering business 饮食业asleep at the switch 玩忽职守;坐失良机as of 自……起as per 按照;依据aspirational group 带领性消费群体;领导性消费群体as seen 看货买卖,现场交易assembly 装配assembly line 装配线assembly plant 装配厂assembly point 组装点;安全点assessment( 法律)评估;估价asset 资产assign 分派assignment 分配的任务(职责)assistant 助手;助理assistant personnel officer 人事助理associate 合伙人;同事association 协会;学会assume 承担at short notice 提前很短时间通知attach 附上attendance 出勤率attest 证明某事真实可信attitude research 倾向调研,民意调查attorney 法律事务代理人;律师attribute 品质;特性attrition 人员自然损耗;人员自然削减audio-typist 录音打字员authentic 已公正的authorize 授权asset 资产auction 拍卖auctioneer 拍卖师;拍卖商audit 审计auditor 审计员authentic text 正本authorize 批准;核定;认可authorized dealer 特约经销商;授权经销商authorized share capital 法定股本auto hire company 汽车出租公司auto insurance 汽车保险autobiography 个性化定制automatic feed 自动进纸功能;自动送纸功能automatic redialling( 电话,传真号码)自动重拨automatic right 理所当然应该享有的权利all-risk policy 全险;综合险;全险保单automatic teller machine 自动出纳机automotive 汽车制造的autonomous company 具有自主经营权的公司availability 可销售能力available 可获得的average life 平均寿命average propensity to consume 平均消费倾向average propensity to import 平均输入倾向average propensity to save 平均储蓄倾向average rate 平均汇率;平均价average total cost 平均总成本average variable costs 平均可变成本aviation 航空制造业aviation insurance 航空保险aviation liability insurance 航空责任保险avoid 撤销;避免avoid creditors 躲债avoid obsolescence 防止过时avoidance 避免;免除;撤销avoidance clause 宣告无效的条款avoidance of contract 撤销合同avoidance of tax 逃税avoidance without declaration 未经声明的废止await 等候,期待await of bid 决标award 裁决awards dinner 颁发宴会award-winning 成功的,优等的,一流的awareness 意识,认识程度away from the market 限价;不按市价awkward 尴尬的;为难的;不按市价axe 大幅削减;裁员baby break 产假,停职育婴期back 支持,资助,赞助backdate 倒填日期backer 资助人backlog 积压,积压的工作backpack 背包back pay 补发工资backup 备份,备用件,为......备份back-up facility 支持设备,辅助设备bad debt 坏帐,呆帐,倒帐bad publicity 负面宣传活期历史明细清单：Current Detailed List of History帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies 现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page number pagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and creditCode de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

会计词典(中英文比照)通过整理的会计词典(中英文比照)相关文档，渴望对大家有所扶植，感谢观看！DOC格式.a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受实力,承受实力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return非正常酬劳abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover确定保险围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error确定误差absolute fixed cost固定成本,确定固定成本absolute fixed peg system 确定联系汇率制absolute inheritance确定继承权absolute liability确定赔偿责任absolute ownership确定全部权absolute par固定票面价,不变票面价absolute quota确定配额absolute subscription 确定条件的募集absolute title确定产权absolute total loss实际全损absolute value error确定值误差absorbed burden已安排费用,已分摊费用absorbed cost已吸取成本,已分摊成本absorbed expense已安排费用,已分摊费用absorbed overheads已安排经常费用,已分摊经常费用absorption安排,分摊,吸取absorption account分摊账户,计价账户absorption costing分摊成本法,吸取成本法absorption pricing分摊法定价absorption rate安排率,分摊率,吸取率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debt maturity 提前还债期限accelerating premium累进奖金acceptability test可接受性测试acceptable audit risk可接受审计风险acceptable quality level可接受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee 承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参与承兑acceptance certificate 验收证明acceptance charge承兑费acceptance commission 承兑手续费,承兑佣金acceptance condition 承兑条件acceptance credit承兑信用acceptance declaration 承兑申报单acceptance fee承兑手续费acceptance for honour 代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letter of credit 承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptance maturity承兑票据到期日acceptance maturity record 承兑汇票到期记录acceptance of engagement 接受托付acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate of exchange 外汇承兑率acceptor承兑人[银行],接受人[契约] access存取access capability存取实力access control存取限制access control verification 存取限制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and health plan意外和健康保障支配accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodating bank通融银行accommodation allowance住宿津贴accommodation bill通融票据accommodation draft通融汇票accommodation endorsement 通融背书accommodation endorser通融票据背书人accommodation kite空头支票,欠单accommodation note通融票据accommodation parties 通融票据关系人accommodation purchase 实惠选购accommodation risk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach 账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure 结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户安排account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet 账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo 转账通知单accountability经管责任,问责性accountability approach 经管责任观,受托责任观accountability unit责任单位accountable person责任人accountancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant's handbook会计师手册accountant's report会计师报告accountant's responsibility 会计师职责accounting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务accounting alternatives 备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption 会计假设accounting base会计基础accounting based on shift 分班核算accounting based on task 单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accounting consultancy会计询问accounting control会计限制,会计管理accounting convention 会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accounting department 会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board 核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accounting document会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accounting evidence会计凭证accounting evolution会计演进,会计演化accounting expertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting for income tax 所得税会计accounting for inventory存货会计accounting for joint venture 合资企业会计,合营会计accounting for merger合并会计accounting formula会计公式accounting function会计职能,会计功能accounting glossary会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography 会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accounting literature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accounting measurement 会计计量accounting mechanism 会计机制accounting method会计方法accounting model会计模式accounting objective会计目标accounting officer会计主任,会计主管accounting organisation会计组织accounting period会计期间,会计报告期accounting personnel会计人员accounting philosophy会计哲学accounting policy会计政策accounting policy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accounting procedure会计程序accounting process会计处理程序,会计过程accounting profession会计职业,会计专业,会计行业accounting profit会计利润accounting programme记账程序accounting rate of return会计酬劳率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accounting reference date 会计参照日accounting reference period 会计参照期间accounting reform会计改革accounting regulation会计法规,会计规accounting report会计报告,会计报表accounting representation会计反映accounting responsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accounting software会计软件accounting software package 会计软件包accounting staff会计工作人员accounting statement会计报表accounting supervision会计监督accounting system会计制度,会计系统accounting technique 会计技术accounting tems会计术语accounting terminology 会计名词,会计术语accounting theory会计理论accounting thoughts会计思想accounting treatment 会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover 应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital资本增值accrual accounting权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrued depreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interest payable应计未付利息accrued interest receivable 应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pension cost应计养老金成本accrued profit应计利润accrued receivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuated dividend累计股利accumulated amortisation 累计摊销,累积摊销accumulated apportionment 累计安排,累积安排accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulated depreciation 累计折旧;累积折旧accumulated earnings累计收益accumulated error 累计误差accumulated fund累积基金accumulated income 累计收益accumulated profit 累计利润B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing隐私融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backward integration 反向兼并backward supervision 反向监控backward tracing反向追踪backwardation延期交割费bad and doubtful loans 呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账打算bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debts recovered account坏账收回账户bad loan不良贷款bad title失效产权;无效全部权badges of trade交易标记bail bond保释担保;保释担保书bailee受托人bailer寄予人;托付人bailment财务托付bailment of goods受托保管货品bailout method投资残值计算法bailout payback method 投资残值回收期计算法bailout period托付期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头) bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement 双边协议bilateral arbitrage 双边套汇bilateral assistance 双边救济bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export or import 货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐藏信托block allocation整笔拨款blue-chip corporation 蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeeping procedure 记账程序borrowing plan借款支配bought and sold note 买卖单据branch bank account分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease可解除租约capacity level生产实力水平capacity limit生产实力极限capacity loading生产实力负荷capital adequacy ratio资本足够率capital adjustment account 资本调整capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurance rate 货物保险费率carried interest附带权益carry-back of loss 亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collection basis收付实现制cash distribution rate现金安排率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theft loss意外事故及盗窃损失casualty insurance灾难保险casualty insurance proceeds 意外险收入central bank中心银行central bank rate中心银行贴现率central clearing house结算中心central clearing system中心结算制度;集体交收系统certificate of compliance合约完成证明书certificate of deposit存款单certificate of exemption豁免证明书certificate of indebtedness 国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance相互制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular for confirmation 通函确认circular letter of credit 循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts 分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of banking practice 银行营运守则。

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

An English-Chinese Glossary of Financial Terms 财经中英词汇表FOREWORDIn a continuous effort to provide all finance staff with practical and useful tools relating to financial management, and to improve the English proficiency of all staff, Operations Support Department is pleased to present the First Edition of An English-Chinese Glossary of Financial Terms.In the last few months, we have benchmarked large amount of reference materials and prepared the glossary with words starting from A-N. This edition contains over 1,500 financial terms, and we will continue to update it regularly until finishing all of them.For your easy searching, we provide a simple way: You may key in the Chinese words using “Find” function of the Edit menu in Windows, the system will automatically match it and look for the English words. It can work the other way round.We are grateful to your support of our work. If you have any questions or comments when using this glossary, please contact Angela Yan Tingting of Notes ID 46408.Process Management OfficeFinancial Operation Support Department2005-09-19序言为了提升财经管理部员工的英文水平，运作支持部一直致力于为大家提供翔实而有用的参考资料，为此，我们欣然推出《财经中英词汇表》（第一版）。

A C C A高盛财经词典-英汉对照版高盛财经词典 - 英汉对照AEnglish Terms中文翻译详情解释/例子Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

Accounts Receivable (AR) 应收账款客户应付的金额。

拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：(现金 + 应收账款 +短期投资)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。

主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。

财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净减少Cash and cash equivalents at thebeginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产Liabilities 负债 Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Total current liabilities 流动负债合计Deferred income 递延收入Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity股东权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OL（Operating Liabilities）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。

a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑,参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant incharge会计主管,主办会计accountant'scertificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计,合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规,会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit 相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt6账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料direct out-of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted paybackmethod10折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option 股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力;收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-free operation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目;特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税12extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。

高盛财经词典—英汉对照A1. accounting (会计)The process of recording, summarizing, and analyzing financial transactions in order to prepare financial statements and reports.会计是记录、汇总和分析财务交易的过程，以便编制财务报表和报告。

2. asset (资产)Anything that has a value and is owned by an individual, company, or organization.任何具有价值并由个人、公司或组织拥有的物品。

3. audit (审计)An independent examination and verification of an organization’s financial records and sta tements by a qualified person or firm.由合格的个人或公司对组织的财务记录和报表进行独立检查和核实。

B1. balance sheet (资产负债表)A financial statement that shows a company’s assets, liabilities, and shareholders’ equity at a specific point in time.资产负债表是一份显示公司在特定时间点的资产、负债和股东权益的财务报表。

2. bear market (熊市)A market condition in which prices of securities are falling or expected to fall, often characterized by widespread pessimism and selling.指证券价格下跌或预计下跌的市场状况，通常以广泛的悲观情绪和抛售行为为特征。

高盛财经词典- 汉英对照0-9中文词句English English Definitions144A 条例Rule 144A An SEC rule that modified a two-year holding periodrequirement on privately placed securities by permittingQualified Institutional Buyers (QIBs) to trade thesepositions among themselves.18定律Rule of 18 A rule whereby the sum of the inflation rate and the P/Eratio of the Dow Jones Industrial Average is an indicatorof the direction of the stock market. If the total is above18, stocks are supposed to decrease. If the total is under18, then the stock ma1940年投资公司法InvestmentCompany Act of1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public.72定律Rule of 72 A rule stating that in order to find the number of yearsrequired to double your money at a given interest rate,you divide the compound return into 72. The result is theapproximate number of years that it will take for yourinvestment to double.中文词句English English Definitions已动用资本回报率Return On CapitalEmployed (ROCE) A ratio that indicates the efficiency and profitability of a company's capital investments.Calculated as:Earnings before interest and tax (EBIT) ‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)公开发行价值Public OfferingPrice (POP) The price at which new issues are offered to the public by an underwriter无风险回报率Risk Free Rate ofReturnThe quoted rate on an asset that has virtually no risk.无风险资产Risk-Free Asset An asset which has a certain future return. Treasuries(especially T-bills) are considered to be risk-free becausethey are backed by the U.S. government.不可买回Non-Callable Securities that cannot be called by the issuer prior tomaturity.公平交易Arms LengthTransaction When the buyers and sellers of a product act independently of each other and have no relationship to each other.公平价值Fair Value 1. The estimated value of all assets and liabilitiesof an acquired company used to consolidate thefinancial statements of both companies.2. In the futures market, fair value is the equilibriumprice for a futures contract. This is equal to the spotprice after taking into account compounded interest(and dividends lost because the investor owns thefutures contract rather than the physical stocks)over a certain period of time.毛收入Gross Income 1. For individuals, it is your total personal incomebefore deductions.2. For companies, it is their revenue minus cost ofgoods sold (also called gross margin).内在价值Intrinsic Value 1. The value of a company or an asset based on anunderlying perception of the value.2. For call options, this is the difference betweenthe underlying stock's price and the strike price.For put options, it is the difference between thestrike price and the underlying stock's price. In thecase of both puts and calls, if the differencebetween the underlying stock's price and the strikeprice is negative, the value is given as zero.不良贷款Bad Debt A debt which is not collectable and therefore worthless tothe creditor.不良贷款Non-PerformingLoan , NPLLoans that are in default or close to being in default.无形资产Intangible Asset An asset that is not physical in nature. E.g. goodwill不良资产Non-PerformingAssetAny asset that is not effectively producing income.分拆上市Carve out 1. Sometimes known as a partial spinoff, a carveout occurs when a parent company sells a minority(usually 20% or less) stake in a subsidiary for anIPO or rights offering.2. Where an established brick-and-mortarcompany hooks up with venture investors and anew management team to launch an Internetspinoff.分拆Spinoff A new, independent company created through selling ordistributing new shares for an existing part of anothercompany.风险价值Value at Risk (VAR) A technique for estimating the probability of portfoliolosses exceeding some specified price.不能变现Illiquid An asset or security that cannot be converted into cashvery quickly (or near prevailing market prices).内部回报率IRR Often used in capital budgeting, it's the interest rate thatmakes net present value of all cash flow equal zero.内部回报率Internal Rate ofReturn (IRR) Often used in capital budgeting, it's the interest rate that makes net present value of all cash flow equal zero.内部增长Organic Growth The growth rate of a company, excluding any growthfrom takeovers, acquisitions, or mergers.内部增长率Internal GrowthRate The highest level of growth achievable for a business without obtaining outside financing.长期债务/总资本比率Long TermDebt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capital available (the sum of long term debt, preferred stock, and stockholders' equity).长期债务Long Term Debt Loans and financial obligations, lasting over one year, onwhich interest is paid.长期资产Long Term Assets 1. Reported on the balance sheet, it's the value ofa company's property, equipment, and other capitalassets, less depreciation.2. A stock, bond, or other asset that you plan onholding in your portfolio for a lengthy period of time. 长期债款、融资债务Funded Debt A long term debt that matures after more than one year.中文词句English English Definitions生产力Productivity A measure of the amount of output per unit of input.生产毛利率Gross Processing The difference between the cost of a raw commodity andMargin (GPM)the income it generates once sold as a finished product. 市场风险溢价 Market RiskPremiumThe difference between the expected return on a market portfolio and the risk-free rate. 加权平均资本成本 Weighted AverageCost of Capital(WACC) A calculation of a firm's cost of capital that weights each category of capital proportionately. Included in the WACC calculation are all capital sources including: commonstock, preferred stock, bonds, and any other long termdebt.WACC is calculated by multiplying the cost of eachcapital component by its proportional weighting and thensumming:Where:Re = cost of equityRd = cost of debtE = the market value of the firm's equityD = the market value of the firm's debtV = E + DE/V = percentage of financing that is equityD/V = percentage of financing that is debtTc = the corporate tax rate平均年度回报率 Average AnnualReturn A figure used when reporting the historical return of a mutual fund. The AAR is stated after expenses havebeen tallied, including administration fees, 12b-1 fees,and others.平均年度增长率 Average AnnualGrowth Rate The average increase in the value of a portfolio over the period of a year.加快折旧 Accelerated DepreciationAny method of depreciation used for accounting orincome tax purposes that allows greater deductions inthe earlier years of the life of an asset. 市盈率 Price-EarningsRatio valuation ratio of a company's current share price compared to its per-share earnings.Calculated as:Market Value per Share‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Earnings per Share (EPS)EPS is usually from the last four quarters (trailing P/E),but sometimes can be taken from the estimates ofearnings expected in the next four quarters (projected orforward P/E). A third variation is the sum of the last twoactual quarters and the estimates of the next twoquarters. '市盈率与增长及股息比率PEGY Ratio A variation of the PEG ratio where a stock's P/E ratio isdivided by its projected earnings growth rate anddividend yield.市盈率与增长及股息比率PEGY Ratio A variation of the PEG ratio where a stock's P/E ratio isdivided by its projected earnings growth rate anddividend yield.市盈率与增长比率PEG Ratio A ratio used to determine a stock's value while taking intoaccount earnings growth. The calculation is as follows:Price/Earnings Ratio‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Annual EPS Growth市盈率与增长比率PEG Ratio A ratio used to determine a stock's value while taking intoaccount earnings growth. The calculation is as follows:Price/Earnings Ratio‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Annual EPS Growth收入回报率Return On Revenue(ROR) A measure of a corporation's profitability, calculated as net income divided by revenue.Net Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Revenue压力测试Stress Testing Simulative techniques used on asset and liabilityportfolios to determine their reactions to different financialstresses.交叉持股Cross Holding When listed corporations own securities issued by otherlisted corporations.企业价值Enterprise Value A measure of a company's value. Calculated as marketcapitalization plus debt & preferred shares, minus cash &cash equivalents.企业重组Reorganization A process designed to revive a financially troubled orbankrupt firm. A reorganization involves the restatementof assets and liabilities, and communication with creditorsin order to make arrangements for maintainingrepayment.企业倍数Enterprise Multiple A ratio used to determine the value of a company. Theenterprise-multiple looks at a firm as a potential acquirerwould, because it takes debt into account - an item whichother multiples like the P/E ratio do not include.Enterprise Value‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾EBITDA企业融资Corporate Finance Any financial or monetary activity that deals with acompany and its money.优先权Preemptive Right The right of a company's existing common shareholdersto have the first chance to purchase shares in acompany's future stock issuance.优先权Right Of FirstRefusal In general, the right of a person or company to purchase something before the offering is made available to others.发行成本Flotation Cost The costs associated with the issuance of new securities. 机会成本Opportunity Cost The difference in return between a chosen investmentand one that is passed up.买回溢价Call Premium 1. The dollar amount over the par value of aconvertible fixed income and debt security. Thisamount is given to holders when the security iscalled by the issuer due to the soft call provision.2. The amount the purchaser of a call option mustpay to the writer.合并Merger The combining of two or more companies, generally byoffering the stockholders of one company securities inthe acquiring company in exchange for the surrender oftheir stock.有形资产净值Net TangibleAssets Calculated as total assets minus intangible assets and liabilities.有形资产Tangible Asset An asset that has a physical form.灰武士Gray Knight A second, unsolicited bidder in a corporate takeover. Agray knight enters the scene in order to take advantageof any problems between the first bidder and the targetcompany.边际效用Marginal Utility The additional satisfaction obtained by a consumer fromconsuming one more unit of a good or service.收购溢价AcquisitionPremium The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition.收购Acquisition When one company purchases a majority interest in theacquired.收购Buyout The purchase of a company or a controlling interest of acorporation's shares. A leveraged buyout isaccomplished with borrowed money or by issuing morestock.回购Buy Back 1. The buying back of shares by a corporation inorder to reduce the number of shares on themarket.2. The purchasing of shares previously sold shortso the open position is closed.收购Takeover When an acquiring company makes a bid for anacquiree. If the target company is publicly traded, theacquiring company will make an offer for the outstandingshares.价格回升Rally A rise in the prices of individual securities, bonds, orindexes, following a period of flat or declining prices.权益会计法Equity Accounting A method of accounting whereby a corporation willdocument a portion of the undistributed profits for anaffiliated company that they own a position in.负债收购LBO A strategy involving the acquisition of another companyusing borrowed money (bonds or loans). The acquiringcompany uses its own assets as collateral for the loan inhopes that the future cash flows will cover the loanpayments.负债收购Leveraged Buyout(LBO) A strategy involving the acquisition of another company using borrowed money (bonds or loans). The acquiring company uses its own assets as collateral for the loan in hopes that the future cash flows will cover the loan payments.尽职调查Due Diligence 1. An investigation or audit of a potentialinvestment. Due diligence serves to confirm allmaterial facts in regards to a sale.2. Generally, due diligence refers to the care areasonable person should take before enteringin an agreement or transaction with anotherparty.财务年度Fiscal Year Any 12-month period that a company uses for accountingpurposes.应付账款天数Days PayableOutstanding (DPO)A company's average payable period. Calculated as:折旧、贬值Depreciation 1. An expense recorded to reduce the value of along-term tangible asset. Since it is a non-cashexpense, it increases free cash flow whiledecreasing the amount of a company's reportedearnings.2. A decrease in the value of a particular currencyrelative to other currencies.库存周转率Inventory Turnover A ratio that shows how many times the inventory of a firmis sold and replaced over a specific period.Generally calculated as:Sales‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾InventoryHowever, it may also be calculated as:Cost of Goods Sold‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Average Inventory应收账款AccountsReceivable (AR) Money that is owed by customers.Having receivables means that the company has made the sale but has yet to collect the money应收账款天数Days SalesOutstanding (DSO)A company's average collection period. Calculated as:应收账款周转率ReceivableTurnover Ratio An accounting measure used to quantify a firm's effectiveness in extending credit and success in collection of debts.应收账款净额Net Receivables A company's accounts receivable (money owed to thecompany) minus any provisions for bad debts.折扣、贴现Discount The difference between the lower price paid for a securityand the security's face amount at issue.纯价格Clean Price The price quoted for a bond excluding accrued interest. 完全竞争Perfect Competition A market structure in which:1. All firms sell an identical product.2. All firms are price takers.3. All firms have a relatively small market share.4. Buyers know the nature of the product beingsold and the prices charged by each firm.5. The industry is characterized by freedom ofentry and exit.来自营运现金流Funds FromOperations (FFO) Used by real estate investment trusts (REITS) to define the cash flow from their operations. It is calculated by adding depreciation and amortization expenses to earnings, and sometimes quoted on a per share basis.呆账准备金Allowance ForDoubtful Accounts An estimation made by companies and documented on their balance sheet for receivables that might go uncollected.条例A Regulation A An SEC regulation that governs offerings of $5,000,000or less, which qualify for simplified registration (anexemption).连带、共同Jointly andSeverally 1. A legal term describing a partnership whereinindividual decisions are binding against all partiesinvolved and thus undivided.2. A term used in underwriting syndicates to referto the distinct responsibility of individual companies to sell a certain portion of unsold new issue.连带违约Cross Default A provisions in a bond indenture or loan agreement thatputs the borrower in default if the borrower defaults onanother obligation.系统性风险Systematic Risk risk that influences a large number of assets.利润分成计划Profit Sharing Plan A plan wherein the employees get a share in the profits ofthe company. The company decides what portion of theprofit will be shared. Each employee then receives, intoan account, a percentage of those profits based on theirearnings. There are typically restrictions as to when andhow you can withdraw these funds without penalties.估值不足Undervalued A stock or other security that is trading below itspresumed value.投资回收期Payback Period The length of time required to recover the cost of aninvestment.Calculated as:Cost of Project‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Annual Cash InflowsAll other things being equal, the better investment is theone with the shorter payback period.投资回报率ROI The profit or loss resulting from an investmenttransaction, usually expressed as an annual percentagereturn.投资回报率Return OnInvestment (ROI) The profit or loss resulting from an investment transaction, usually expressed as an annual percentage return.投资的现金流回报Cash Flow Returnon Investment(CFROI) A valuation model that assumes the stock market sets prices based on cash flow, not on corporate performance and earnings.Cash Flow‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Market Value of Capital Employed投资资金回报率Return OnInvestment Capital(ROIC) A calculation used to determine the quality of a company. The general definition for ROIC is as follows:Net Income - Dividends‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total Capital投资资金回报率ROIC A calculation used to determine the quality of a company.The general definition for ROIC is as follows:Net Income - Dividends‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total Capital估值Valuation The process of determining the current worth of an asset.中文词句English English Definitions转让Assignment The transfer of an individual's rights or property toanother person or business.卖出Sell 1. A recommendation to sell a particular security.2. The process of liquidating an asset in exchangefor money.股本回报率Return On Equity(ROE)A measure of a corporation's profitability, calculated as:股本回报率ROE A measure of a corporation's profitability, calculated as:Net Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Shareholder's EquityThe ROE is useful in comparing the profitability of acompany to other firms in the same industry.股东权益ShareholdersEquity A firms total assets minus its total liabilities, or equivalently, share capital plus retained earnings minus treasury shares. It is the amount of the company that is financed through common and preferred shares.其他流动负债Other CurrentLiabilities A balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable.其他流动资产Other CurrentAssets A balance sheet item that includes the value of non-cash assets like prepaid expenses and accounts receivable due within one year.净收入NI An individual or company's total earnings, reflectingrevenues adjusted for costs of doing business,depreciation, interest, taxes, and other expenses.净收入Net Income (NI) An individual or company's total earnings, reflectingrevenues adjusted for costs of doing business,depreciation, interest, taxes, and other expenses.净收益Net Proceeds The amount received after all the costs are deductedfrom the sale of property, a loan, or the sale of some typeof security.实收资本Paid in Capital Capital received from investors in exchange for stock.This is recorded as an entry on the balance sheet.实际回报Actual Return The actual gain or loss of an investor. This can beexpressed in the following formula: expected return(ex-ante) plus the effect of firm-specific andeconomy-wide news.实际回报率Real Rate of Return The annual percentage return realized on an investmentadjusted for changes in the price level due to inflation ordeflation.现金的现金回报率Cash on CashReturn A rate of return often used in real estate transactions. The calculation determines "cash income" on "cash invested."Annual Dollar Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total Dollar Investment净现值NPV An approach used in capital budgeting where the presentvalue of cash inflow is subtracted from the present valueof cash outflows.净现值Net Present Value(NPV) An approach used in capital budgeting where the present value of cash inflow is subtracted from the present value of cash outflows.固定资产Fixed Asset Tangible property, owned by a firm, that is used in theproduction of its income, but not expected to beconsumed or converted into cash.实际资产Real Asset Physical or identifiable assets such as gold, land,equipment, patents, etc. They are the opposite of afinancial asset.周转率、成交量Turnover 1. In accounting, the number of times an asset isreplaced during a financial period. Often used interms of inventory or accounts receivable turnover.2. In the context of securities, for either a portfolioor exchange, the number of shares traded for aperiod as a percentage of the total shares.现值Present Value The amount today that a sum of money in the future isworth, given a specified rate of return.净资产回报率Return On NetAssets (RONA) A measure of a corporation's profitability, calculated as:Net Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Shareholder's Equity承销团Underwriting 1. The process by which investment bankers raiseinvestment capital from investors on behalf ofcorporations and governments that are issuingsecurities (both equity and debt).2. The process of issuing insurance policies承销价差UnderwritingSpread The spread between the amount received by underwriters from the public offering price and the amount underwriters pay to the issuing company for the securities到期收益率YTM The rate of return anticipated on a bond if it is held untilthe maturity date. YTM is considered a long term bondyield expressed as an annual rate.The calculation takes into account the current marketprice, par value, coupon interest rate, and time tomaturity. It is also assumed that all coupons arereinvested at the same rate. Sometimes this is referred toas a bond's "yield" for short.到期收益率Yield To Maturity The rate of return anticipated on a bond if it is held until(YTM) the maturity date. YTM is considered a long term bondyield expressed as an annual rate.The calculation takes into account the current marketprice, par value, coupon interest rate, and time tomaturity. It is also assumed that all coupons arereinvested at the same rate. Sometimes this is referred toas a bond's "yield" for short.中文词句English English Definitions种子资金Seed Capital The initial equity capital used to start a new venture orbusiness. This initial amount is usually quite smallbecause the venture is still in the idea or conceptualstage.按比例Pro Rata Used to describe a proportionate allocation.首次公开上市Initial PublicOffering (IPO) The first sale of stock by a private company to the public. IPOs are often smaller, younger companies seeking capital to expand their business.首次公开上市锁定期、禁售期IPO Lock-up A legally binding contract between the underwriters andinsiders of the company undergoing an initial publicoffering (IPO). The contract prevents them from sellingany shares of stock for a specified period of time.总企业价值Total EnterpriseValue (TEV) A valuation measurement used to compare companies with varying levels of debt. This is calculated as:TEV = Market Capitalization + Interest Bearing Debt + Preferred Stock - Excess Cash.相对市盈率比率Price-EarningsRelative A stocks price-earnings ratio divided by theprice-earnings ratio for a market measure, such as the S&P 500 index or Wilshire 5000.复合年均增长率Compound AnnualGrowth Rate(CAGR) The year over year growth rate of an investment over a specified period of time.Calculated by taking the nth root of the total percentage growth rate where n is the number of years in the period being considered.This can be written as:(Current Value/Base Value)^(1/# of years) - 1.贬值Devaluation Lowering the value of a country's currency compared tothe value of a commodity or to the value of anothercountry's currency.面值Face Value 1. The stated principal amount of a debtinstrument.2. The value printed value on a banknote or coin.中文词句English English Definitions资本升值CapitalAppreciationA rise in the market price of an asset.退出投资策略Exit Strategy The method that a venture capitalist or business ownerintends to use to get out of an investment that he/she hasmade.资金的时间价值Time Value ofMoney The basic principle that money can earn interest. Therefore, something that is worth $1 today will be worth more in the future if invested. This is also referred to as future value.流动比率Current Ratio Indicator of company's ability to pay short-termobligations; calculated by dividing current assets bycurrent liabilities.流动比率Working Ratio A ratio used to measure a company's ability to recoveroperating costs from annual revenue. This ratio iscalculated by taking the company's total annualexpenses (excluding depreciation and debt-relatedexpenses) and dividing by the annual gross income资产回报率Return On Assets(ROA) A useful indicator of how profitable a company is relative to its total assets. Calculated by dividing a company's annual earnings by its total assets, ROA is displayed as a percentage. Sometimes this is referred to as Return on Investment.资产回报率ROA A useful indicator of how profitable a company is relativeto its total assets. Calculated by dividing a company'sannual earnings by its total assets, ROA is displayed as apercentage. Sometimes this is referred to as Return onInvestment.Net Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total AssetsNote: Some people add interest expense back into netincome when performing this calculation because itmeasures operating returns before cost of borrowing.流动负债Current Liabilities Usually appearing on a company's balance sheet, itrepresents the amount owed for interest, accountspayable, short-term loans, expenses incurred but unpaid,and other debts due within one year.资产负债表Balance Sheet A company's financial statement. It reports thecompany's assets, liabilities, and net worth at a specifictime.资产负债表以外融资Off Balance SheetFinancing The way a company raises money that does not appear on the balance sheet, unlike loans, debt, or equity, which do appear on the balance sheet.资产净值NAV 1. In the context of mutual funds, the total value ofthe fund's portfolio less liabilities. The NAV isusually calculated on a daily basis.2. In respect to corporate valuations, the bookvalue of assets less liabilities.资产净值Net Asset Value(NAV) 1. In the context of mutual funds, the total value ofthe fund's portfolio less liabilities. The NAV isusually calculated on a daily basis.2. In respect to corporate valuations, the bookvalue of assets less liabilities.积压待发股票、悬货Overhang Calculated as stock options granted, plus the remainingoptions to still be granted, and then divided by the totalshares outstanding.流动资产Current Assets Appearing on a company's balance sheet, it representscash, accounts receivable, inventory, marketablesecurities, prepaid expenses, and other assets that canbe converted to cash within one year.资产偿付比率Asset CoverageRatio A test that determines a company's ability to cover debt obligations with their assets after all liabilities have been satisfied. It is calculated as the following(Book or liquidation value of total assets -intangible assets -(current liabilities - short term debt obligations))‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total debt outstanding盈利Earnings The net income of a company during a specific period.Generally, but not necessarily, referring to after-taxincome.时间加权回报率Time-WeightedRate of Return A measure of the compound rate of growth in a portfolio. Because this method eliminates the distorting effects created by inflows of new money, it is used to compare。

高盛财经词典 - 英汉对照English Terms(A)中文翻译详情解释/例子Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原那么Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

Accounts Receivable (AR) 应收账款客户应付的金额。

拥有应收账款指公司已经出售产品或效劳但仍未收取款项Accretive Acquisition 具增值作用的收购工程能提高进行收购公司每股盈利的收购工程Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：(现金+ 应收账款+短期投资)流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活泼债券投资者在纽约股票交易所内买卖活泼的定息证券Active Income 活动收入来自提供效劳所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。

主动投资者买入投资，并密切注意其走势，以期把握盈利时机Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为根底的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉本钱的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为根底的管理利用以活动为根底的本钱计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际本钱与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益〔低于50%〕的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。

A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店（分店）现金帐户Branch consignments (shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业；业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C.A.; chartered accountant 会计师Call 催缴股款通知书Call book 催缴股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催缴股款Call up capital 已催缴股本（包括已收及催缴未收的股本）Cancelled check 柱销支票；付讫支付Capacity expenses （生产）能量费用Capital资本Capital account 资本帐户Capital account balance sheet 固定资产负债表Capital adjustment account 资本调整帐户Capital assets 资本资产Capital charges 资本支出（同capital expenditures）Capital deficit 资本亏绌Capital expenditures 资本支出Capital expenditure account 资本支出帐Capital expense 集资费用Capital fund 资本基金Capital gains 资本利益Capital income 资本收益Capitalization 资本总额；资本化（指利益的资本化）Capitalization of interests 滚利作本Capitalized expenses 资本化的费用Capitalized profits 资本化的利益Capitalized value 资本化的价值Capital liabilities 资本负债（同funded debts）Capital transfer 资本转移Capital losses 资本损失Capital outlays 资本支出Capital profits 资本利益Capital receipts资本收入Capital returned to stock – holders in dividends 摊还股本Capital revenue 资本收益（同capital income）Capital stock 股本帐Capital stock authorized 额定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Capital stock outstanding 现发股本Capital stock –preferred 优先股本Capital stock subscribed 已认股本Capital stock subscriptions 认缴股本Capital surplus 资本盈利Capital uncalled 未收资本Caption of account 会计科目Card ledger 卡片式分类帐Card of account 分类帐目录Carriage 搬运费Carriage paid 运费付讫Carried forward 接后Carried over 过次页Carrying charges 置存资产费用Carrying charges 储存支出（指存货而言）Carrying cost 储存成本（指存货而言）Carrying value 储存价值（指存货而言）Cartage –in 购货车力Cartage –out 销货车力Cash 现金、现款Cash account 现金帐户Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产（包括现金、银行往来、运送现金等项目）Cash audit 现金审计Cash balance 现金馀额Cash basis 现金基础；收付实现基础V before delivery 现金交货Cash bonus 现金红利Cash book 现金簿；现金收付簿；现金帐Cash budget 现金预算Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）Cash Cr. 现金付出Cash credit 保证放款；活期信用放款Cash credit slip 现金支出传票Cash day; pay day 付款日Cash debit slip 现金收伟票Cash disbursements 现金付出Cash disbursements journal 现金付出日记帐Cash discount 现金折扣Cash dividends 现金股利Cash Dr. 现金收入Cash held in foreign countries 存国外现金Cashier 收支员；出纳员Cashi er’s check 本票Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金Cashing check 兑现支票Cash in transit 在运现金Cash in treasury 库存现金Cash journal 现金日记帐；现金簿Cash journal day book 现金日记帐Cash on arrival 货到付现Cash on bank 银行存款Cash on delivery 现款交货Cash on hand 手存现金Cash on book 现金支出簿Cash payment journal 现金付出日记帐Cash payments 现金支付Cash payments book 现金付出簿Cash purchase 现购Cash receipts 现金收入Cash receits book现金收入簿Cash receipts journal 现金收入日记帐Cash remittance note 解款单Cash reserve 现金储蓄Cash sale invoice 现售发票；；现销发票Cash sales 现售；现销Cash sales book 现售簿；现销簿Cash settlement 现结Cash short and over 现金清偿基金Cash slip 现金传票Cash surrender value (of life insurance) 保险积存金Cash tickets 现售票；现销票Casual audit 临时审计Catalogue 目录Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）Certain annuity 确定年金Certificate book 股票簿Certificate deposit 证券存款Certificate of balance sheet 资产负债表证明书Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证；存款单折Certificate of indebtedness 借据Certificate of origin 原货凭单Certificate of stock 股票Certified accounts 会计师证明的帐目Certified balance sheet 会计师证明的资产负债表Certified check 保付支票Certifying bank 付款保证银行C.F. invoice货价及运费发票C.F. price货价及运费价格Change funds 找换金Charge and discharge statement资金运用表Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费Charge off 剔除Charges 费用；借项Charges against revenue 营业（业入）支出Charge sales 赊售、赊销Charges for remittances, transfers. etc. 汇水Charges forward 费用先付Charge side 贷方Charge tickets 赊购发票；赊销发票Charge to capital 资本支出Charge to income 营业（业入）支出Charter 执照Chartered accountant 会计师Charter of concession 特许证Chattel mortgage 动产抵押Chattels 动产Check 支票Checkbook 支票簿Checkbook stubs 支票存根簿Check collection 支票兑取Check collector 支票兑取人Check holder 持票人Check mark 核对符号；柱销记号Check register 支票登记簿Checking accounts 核对帐目Check to bearer 不记名支票Check to order 记名支票Cheque 支票Chequebook 支票簿Chief accountant 会计主任Chronological books 序时帐簿Chronological record 序时记录Circulating assets流动资产Circulating capital流动资本Circulating liabilities 流动负债Circulation cost 流动费用Claimant’s ledger 债权人分户帐Claim for additional securities 追加Claims 债权Class cost system 分类成本制度Classification manual 帐户分类说明Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表Clean bill 信用用据Clean draft 普通汇票Clearance sale 售低货Clearing account 暂记待结转帐目Clearinghouse 票据交换所Clerical error(s) 记录错误；误毕Client 委托人Client ledger 委托人分户帐“Cl ose “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户Closed mortgage 限额抵押Closing 结算Closing accounts 结帐Closing balance 期终馀额；期终差额Closing entries 结帐记录Closing entry 结帐分录Closing the book(s) 结帐Co –insurance 共同保险C.O.D.; cash on delivery 交货收款Code number 标号数码Codicil 遗嘱更改C.O.D. sales 交货收款销售Collateral loans 证券担保放款Collateral note 附带期票Collateral security 附属担保品Collateral trust bonds 证券担保信托公司公司债Collection 徵收；收帐Collection charges 代收票据费Collection expenses 收帐费用Collection fees 代收票据费Collections receivable for customer 未收代付款Collective account 统经帐户Collector; bill collector 收帐人Collusion 串同舞弊Columnar analysis (columnar analysis sheet) 多栏分析表Columnar books 多栏帐簿Columnar journed 多栏日记簿Columnar records 多栏记录Columnar work sheet 多栏计算表Combined cost and general ledger 联合成本及普通分类帐Combined journal and ledger 联合日记分类帐Combined statement 联合决算表Commercial bills 商业票据Commercial bookkeeping 商业簿记Commercial capital 商业资本Commercial credits 商业信用款Commercial invoice 商业发票Commercial discount 商业折扣；商业贴现Commercial letters of credit 商业信用证Commercial museum 商品陈列所Commercial organization and customhouse 商业机关及税关Commercial paper 商业票据Commercial profit 商业利益Commercial register 商业登记簿Commercial registration 商业登记Commercial transaction 买卖；贸易Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商Commission(s) 佣金；手续费Commission agency 代理贸易Commission agent 贸易代理人Commission broker 经纪人Commission for collection 收帐佣金Commission merchant 代售商Commission sale; consignment sale 委托贩卖Common cost 共同成本Common dollar等值货币Common stock 普通股Community 共同收益Companies 公司财产Company 公司Company law 公司法Company limited by guarantee 保证有限公司Company limited by shares 股份有限公司（同corporation; joint stock company, limited）Company’s act 公司法（同law of corporation）Comparative balance sheet 比较资产负债表Comparative budget and actual balance sheet 预算与实际资产负债比较表Comparative budget and actual income sheet 预算与实际损益比较表Comparative cost sheet 比较成本表Comparative income account 比较损益表Comparative operating statement 比较营业表Comparative profit and loss statement 比较损益表Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表Comparative statement of order costs 分批成本比较表Comparative statement of product costs 产品成本比较表Comparison sheet 比较用表Compensation insurance 职工赔偿保险Compensatory errors 抵销错误（同offsetting errors）Compiling costs 集成本资料Complete audit 全部审计Complete cost 总成本Complete detailed audit 全部详细审计Completion report 完工报单Composite balance sheet 综合资产负债表Composite income sheet 综合损益表Composite life 平均年龄Composite percentage statement 综合百分率决算表Composite rate 混合率（用於折旧的摊提或负荷的分配）Composite ratio 综合比率Composite turnover 综合周转数Composition depreciation 综合折旧Compound arbitrated rate 联合汇兑价率Compound arbitration 重复汇兑（即两国以上之汇兑）Compound interest 复利Compound journal entry 多项分录式Condensed balance sheet 简明资产负债表Condition 品质Condition of affaire 清算资产负债表（同statement of affaire）Conditional endorsement 条件背书Conditional sales 附条件销售Confidential clerk 秘书Confirmation 询证Confirmation request 请证Consigned goods 寄销品Consignee 承销人Consignment 寄销；寄销品Consignment expenses 寄销费用Consignment goods 寄销品Consignment –in (inward) 承销；承销品Consignment – out (outward 寄销；寄销品Consignment profit and loss 寄销损益Consignment records 寄销记录；寄销记录Consignment sales 寄销品销售；寄销品销售Consignor 寄销人Consignor’s note 寄销通知书Consolidated balance sheet合并资产负债表Consolidated debts 固定债Consolidated fund service 固定资金Consolidated income sheets 合并损益表Consolidated returns 合并收益Consolidated statement 合并决算表Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀Consolidated surplus statement 合并盈馀表Consolidation 合并Consolidation by lease 租赁合并Consolidation by merger 吸收合并Consolidation by purchase 购买合并Constant return (retrace) 收益Constant capital 不变资本Constant cost 不变成本；固定成本；固定费用Constant expenses 固定费用Construction account 建筑帐Construction work –in –process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐Consumables 消耗品Consumption 行销；销路Contingent assets 或有资产Contingent depreciation 或有折旧Contingent fund 意外损失基金Contingent liability 或有负债Contingent profits 或有利益Contingent reserve 意外事项准备金（同reserve for contingencies）Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款Continuing cost 继续成本；连续成本（对准备成本而言）Continuous annuity 继续年金Continuous audit 继续审计Continuous system of physical inventory 继续盘存制度；继续实地盘存制度Contra accounts 对销帐户Contract goods 契约货品Contract interest 约定利息Contract note 买卖合同Contract of insurance 保险契约Contract of sale 卖契Contractor 包工者；包造者Contract rate of interest 约定利率Contract register 契约登记簿Contract reserve 契约规定准备Contract sales 契约销售（销货）Contractual dividend 契约规定股利Contractual reserve 契约规定准备Contractual service 杂用支出Contra entry 对销Contra valuation account 对销计价帐户Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 统制帐户；统制科目Controllable costs 可统制成本Controllable expenses 可统制费用Controlled accounts 补助帐户；明细帐户Controlled company 被统制公司Controlled corporation 被统制公司Controlling account 统驭帐户Controlling company (corporation) 统制公司Controlling interest 统制股权Controlling record 统制记录Control of expenses 费用统制Control of merchandise 商品统制Conventional accounting 会计惯例Conventional depreciation 惯例折旧Conventional form 惯例式（决算表）Conversion 转换Conversion interval 复利期间Convertible preferred stock 可换优先股Corporate bonds 公司债Corporate surplus 公司盈馀；公债Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遗本（遗产的本金）Correcting entry (correction entries) 改正分录；改正记录Cost 成本Cost account 成本会计；工业会计Cost accountant 成本会计员Cost accounting 成本会计Cost accounts 成本帐户Cost adjustment 成本调整Cost analysis 成本分析Cost and freight 货价加运费Cost audit 成本审计Cost center 成本中心Cost classification 成本分类Cost clerk 成本记录员Cost department expense 成本部费用Cost differentials 成本差异Cost fluctuation 成本变动Cost – finding 成本计算Cost formulas 成本公式Costing (cost finding) 成本计算Cost, insurance, and freight (C.I.F.) 货价及保险费连运费Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息Cost journal 成本日记帐Cost ledger 成本分类帐Cost less depreciation 成本减折旧Cost manual 成本会计规程Cost memo 成本通知单Cost of by – product sales 副产品销售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制销货品成本V of goods sold 销货成本Cost of labor 人工制造（同labor cost）Cost of (to) manufacture 制造成本Cost of material 原料成本；材料成本Cost of operation 运作成本。

（财务知识）经济学最全词典中英对照经济学词典提供经济学词典.向他致敬!Ability－to－pay principle（of taxation）（税收的）支付能力原则按照纳税人支付能力确定纳税负担的原则。

纳税人支付能力依据其收人或财富来衡量。

这一原则并不说明某经济状况较好的人到底该比别人多负担多少。

Absolute advantage(in international trade）(国际贸易中的）绝对优势A国所具有的比B国能更加有效地（即单位投入的产出水平比较高等）生产某种商品的能力。

这种优势并不意味着A国必然能将该商品成功地出口到B国。

因为B国还可能有一种我们所说的比较优势或曰比较利益（comparative advantage）。

Accelerator principle 加速原理解释产出率变动同方向地引致投资需求变动的理论。

Actual,cyc1ical，and structual budget 实际预算、周期预算和结构预算实际预算的赤字或盈余指的是某年份实际记录的赤字或盈余。

实际预算可划分成结构预算和周期预算。

结构预算假定经济在潜在产出水平上运行，并据此测算该经济条件下的政府税入、支出和赤字等指标。

周期预算基于所预测的商业周期（及其经济波动）对预算的影响。

Adaptive expectations 适应性预期见预期（expectations）。

Adjustable peg 可调整钉住一种（固定）汇率制度。

在该制度下，各国货币对其他货币保持一种固定的或曰“钉住的”汇率。

当某些基本因素发生变动、原先汇率失去合理依据的时候，这种汇率便不时地趋于凋整。

在1944－1971年期间，世界各主要货币都普遍实行这种制度，称为“布雷顿森林体系”。

Administered（or inflexible）prices 管理（或非浮动）价格特指某类价格的术语。

按照有关规定，这类价格在某一段时间内、在若干种交易中能够维持不变。

a basket of currencies一揽子货币，一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出，废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目，特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the—line经常项目，线上项目［损益表］above—the—lineexpenditure经常项目支出,线上项目支出［损益表］above-the-linereceipt经常预算收入,线上项目收入[损益表］absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价，不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用，已分摊费用absorbed cost已吸收成本，已分摊成本absorbed expense已分配费用，已分摊费用absorbedoverheads已分配经常费用，已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率，分摊率,吸收率abstract of account账户概要，账户摘要abstract of posting过账分录表abstract of title产权证明，产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑，认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑，参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费，承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试，验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人［银行］,接受人[契约］access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同，附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票，欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿，应允和清偿account账户，会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式，账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号，账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任，问责性accountability approach经管责任观，受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务，会计服务accountant会计人员，会计师accountant general总会计师,会计长accountant incharge会计主管，主办会计accountant’scertificate会计师证明书accountant’s fee会计师费accountant'shandbook会计师手册accountant’s report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查，会计稽核，会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规，会计条例accounting concept会计概念，会计观念accountingconsultancy会计咨询accounting control会计控制，会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部，会计处，会计科accountingdisclosure会计披露，会计揭示accounting displayboard核算牌，核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证，会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进，会计演变accountingexpertise会计专长accounting field会计界，会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史，会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献，会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任，会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设，会计假定accounting practice会计实务，会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业，会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录，会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告，会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位，账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人，信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销，累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税，补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back—door listing 借壳上市backed bond担保债券backlog积压back—to-back credit 相对信用；转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back—up后备；后援back-up copy副本back—up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write—off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权；无效所有权badges of trade交易标志bail bond保释担保；保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额；结余；结存bear抛空投机;空投;卖空bear account空头账户（指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券；熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue—chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库；保税物料bonus share红股6book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产；长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券；借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类；会计科目分类claused bill附条款票据clearing balance票据交换差额；结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient—normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书；贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借；借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt—adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化；股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产；递耗资产deposit存款；保证金；定金；押金deposit rate存款利率deposit slip存款单deposit—takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout—of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析；判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件；凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double—check双重核对doubtful debtsprovision呆账准备；坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力；收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同；强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-free operation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议；例外exceptional item例外项目;特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率；汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex—dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税12extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通；信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产；渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录；文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow—throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款；境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品；抵押品gain and loss损益；盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利；边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。