财务常用英文单词

财务英语入门：常用词汇简介

财务是一门涉及资金、资产、负债、收入、费用等方面的学科，它需要使用一些专业的英文单词来表达和交流。

本文将介绍一些财务常用的英文单词，包括它们的中文含义、英文拼写和发音，以及一些相关的例句。

一、会计与会计理论

会计（accounting）是一门记录、分析和报告经济活动的学科，它是财务的基础和核心。会计有不同的分支，如

财务会计（financial accounting）、管理会计（management accounting）、成本会计（cost accounting）等，

它们各自有不同的目的和用户。会计还有一些基本的概念和原则，如会计目标（accounting objectives）、会计

假设（accounting assumptions）、会计要素（accounting elements）、会计原则（accounting principles）

等，它们构成了会计的理论框架。会计的主要产物是财务报表（financial statements），它们包括资产负债表

（balance sheet）、损益表（income statement）、现金流量表（cash flow statement）等，它们向外部用户展

示了企业的财务状况和业绩。以下是一些会计与会计理论相关的英文单词和例句：

accountant（会计员）：a person who is trained and skilled in accounting. 例句：She works as an

accountant for a big company.（她在一家大公司做会计员。）

accounting equation（会计等式）：an equation that shows the relationship between assets, liabilities and

owner's equity. 例句：The accounting equation is: Assets = Liabilities + Owner's Equity.（会计等式是：资产 = 负债 + 业主权益。）

accrual basis（权责发生制）：a method of accounting that records revenues and expenses when they

are earned or incurred, regardless of when cash is received or paid. 例句：Most businesses use the

accrual basis of accounting.（大多数企业使用权责发生制的会计方法。）

cost principle（历史成本原则）：a principle that states that assets should be recorded at their historical

cost, which is the amount paid to acquire them. 例句：According to the cost principle, the land was

recorded at $100,000, which was its purchase price.（根据历史成本原则，土地被记录为10万美元，这是它的购买价格。）

revenue principle（收入实现原则）：a principle that states that revenue should be recognized when it is

earned and measurable, and when the collection is reasonably assured. 例句：The revenue principle

requires that the sales revenue be recorded when the goods are delivered to the customer.（收入实现原则要求在货物交付给客户时记录销售收入。）

二、资产与负债

资产（assets）是指企业拥有或控制的能够带来未来经济利益的资源，如现金（cash）、应收账款（accounts

receivable）、存货（inventory）、固定资产（fixed assets）等。负债（liabilities）是指企业因过去的交易或事件而产生的对外部债权人的义务，如应付账款（accounts payable）、应付票据（notes payable）、长期负债

（long-term liabilities）等。资产和负债可以根据它们的流动性和到期期限进行分类，如流动资产（current

assets）、流动负债（current liabilities）、非流动资产（non-current assets）、非流动负债（non-current

liabilities）等。以下是一些资产与负债相关的英文单词和例句：

cash（现金）：money in the form of coins or bills, or money deposited in a bank account. 例句：The

company has a lot of cash in its bank account.（公司在银行账户里有很多现金。）

accounts receivable（应收账款）：money owed to a business by its customers for goods or services sold

on credit. 例句：The company's accounts receivable increased by 20% last month.（公司的应收账款上个月增加了20%。）inventory（存货）：goods held for sale in the normal course of business, or materials used to produce

such goods. 例句：The company uses the FIFO method to value its inventory.（公司使用先进先出法来计算其存货的价值。）

fixed assets（固定资产）：long-term assets that are used in the operation of a business, such as land,

buildings, equipment, etc. 例句：The company depreciates its fixed assets over their useful lives.（公司按照固定资产的使用寿命进行折旧。）

accounts payable（应付账款）：money owed by a business to its suppliers for goods or services

purchased on credit. 例句：The company pays its accounts payable within 30 days.（公司在30天内支付其应付账款。）

notes payable（应付票据）：a written promise to pay a certain amount of money at a specified future

date, usually with interest. 例句：The company issued a note payable to the bank for $50,000 at 10%

interest.（公司向银行发行了一张面值5万美元，利率为10%的应付票据。）

long-term liabilities（长期负债）：obligations that are not due within one year, such as bonds, mortgages,

leases, etc. 例句：The company's long-term liabilities increased by 15% last year.（公司的长期负债去年增加了15%。）

三、收入与费用

收入（revenue）是指企业从其主要或中心业务活动中获得的经济利益，如销售收入（sales revenue）、服务收

入（service revenue）、利息收入（interest revenue）等。费用（expense）是指企业为了产生收入而发生的经

济利益的减少，如销售费用（selling expense）、管理费用（administrative expense）、利息费用（interest

expense）等。收入和费用构成了企业的业绩或利润（profit），它们在损益表（income statement）中进行汇总和报告。以下是一些收入与费用相关的英文单词和例句：

sales revenue（销售收入）：the amount of money received from selling goods or services to customers.例句：The company's sales revenue increased by 10% this quarter.（公司的销售收入这个季度增加了

10%。）

service revenue（服务收入）：the amount of money received from providing services to customers. 例句：The company's service revenue decreased by 5% this month.（公司的服务收入这个月减少了5%。）

interest revenue（利息收入）：the amount of money received from lending money or investing in debt

securities. 例句：The company's interest revenue increased by 8% this year.（公司的利息收入今年增加了

8%。）

selling expense（销售费用）：the costs incurred to promote and distribute goods or services to

customers, such as advertising, commissions, delivery, etc. 例句：The company's selling expense

increased by 12%.（公司的销售费用增加了12%。）

administrative expense（管理费用）：the costs incurred to plan, organize and control the overall activities

of a business, such as salaries, rent, utilities, etc. 例句：The company's administrative expense decreased

by 8% this quarter.（公司的管理费用这个季度减少了8%。）

interest expense（利息费用）：the amount of money paid for borrowing money or using credit. 例句：The

company's interest expense increased by 5% this month.（公司的利息费用这个月增加了5%。）