财务英语

专业术语-财务英语词汇A2account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖⽋帐⽬account payable 应付帐款account payee only [A/C payee only] 只可转帐；存⼊收款⼈帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科⽬accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐⽬Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐⽇期；会计结算⽇期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计⽅针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项⽬；应累算数⽬accrual basis 应计制；权责发⽣制accrual basis accounting 应计制会计；权责发⽣制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费⽤accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费⽤accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费⽤acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell "买壳"acquisition price 收购价act of God 天灾acting partner 执事合伙⼈active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙⼈active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开⽀；实际⽀出actual income 实际⼊息；实际收⼊；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong ⾹港精算学会actuarial valuation 精算师估值actuary 精算师。

Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。

财务专业英语词汇翻译现在随着英语的普及，越来越多的专业词汇需要被大家知道、学习，文章中介绍了关于财务专业英语词汇，供大家学习。

proceeds from borrowings 举债所得款项proceeds of bills 库券收益proceeds of forfeit 出售没收物品所得收入proceeds of sale 售卖得益;销售收入pro-competition 鼓励竞争pro-competition policy 鼓励竞争的政策procuration fee 借款代理费procuration signature 代理签名producer 生产商product price index [PPI] 生产物价指数production approach 生产计算法production cost 生产成本production expenses 生产开支;生产费用production-based gross domestic product estimate 以生产为计算基础的本地生产总值估计数字productive capacity 生产能力productivity 生产力;生产率professional accountant 专业会计师professional charges 专业收费Professional Course for Equity Options Practitioners 股票期权从业员专业课程professional indemnity insurance 专业弥偿保险professional reinsurer 专业再保险人professional valuation 专家估值profit 利润;盈利;溢利profit and loss account 损益帐;损益表profit and loss appropriation account 损益分配帐profit and loss of previous period 前期损益profit and loss of previous year 上年损益profit and loss on exchange 汇兑损益profit and loss on securities 证券损益profit and loss statement 损益表profit arising in or derived from Hong Kong 于香港产生或得自香港的利润profit forecast 利润预测;盈利预测profit margin 利润率;利润幅度profit maximization 获取最大利润;最高利润点profit record 盈利记录profit sharing 盈利摊分profit taking 获利回吐;见利抛售profitability 盈利能力profiteer 投机商人;奸商profiteering 牟取暴利;投机倒把profit--loss sharing ratio 盈亏分配比率profits tax 利得税profits tax assessment 利得税评税profits tax return 利得税报税表profit-sharing bonus 红利奖金program trading 程序买卖Programme Management System 纲领管理制度programme of deregulation [interest rate] 撤销利率限制计划Programme of Economic Surveys 经济统计调查计划progressive rate 累进税率progressive tax band 累进税阶project cost 工程项目费用project estimates 计划预算;工程项目预算;工程计划预算project financing 项目融资project-by-project approach 逐项计划处理方法projected income 预计收入projected revenue 预计收入projection 推算;预测;预计project-linked borrowing 与指定计划有关的借款promise to pay 付款承诺promissory note [P/N] 承付票;本票;期票prompt collection of money 迅速收款prompt date 交割日proof of debt 债权证明;债权证明表proof of title 业权证明proper account 妥善帐目proper books of account 妥善帐簿proper disbursement 正当垫付费用properties sectorial index 地产分类指数properties sub-index 地产分类指数property 财产;物业;产权property assessable to tax 应课税的物业property derived from the deceased 得自死者的财产property gains tax 物业增值税property investment arrangement 财产投资安排property lending 物业贷款property liable to estate duty 须缴纳遗产税的财产property market 物业市场;地产市场property market rental index 物业市场租金指数property passing on a death 死者去世时转移的财产property portfolio 房地产投资组合property situated outside Hong Kong 在香港以外地方的财产property tax 物业税property tax assessment 物业税评税Property Tax Demand Note 物业税缴税通知书property tax return 物业税报税表property taxpayer 缴纳物业税的人士property-linked benefit 与财产相连的利益proportional treaty 比例协约proportional treaty reinsurance 比例协约再保险proportionate reduction of property tax 按比例减征物业税Proposal for Alteration of Valuation List 修改估价册建议书proposal form 投保表格proposed estimates 建议预算proprietary insurance corporation 营利保险法团proprietor 东主proprietorship 独资企业;东主所有权prospective buyer 有意购买者;准买家prospective liabilities 预期负债prospective planholder 有意参与投资计划的人士Protection of Wages on Insolvency Fund 破产欠薪保障基金Protection of Wages on Insolvency Fund Board 破产欠薪保障基金委员会protective trust 保护信托protest of bills 汇票的拒付证明provable debt 可证债项;可证债权provident benefit 公积金福利provident fund 公积金provident fund scheme 公积金计划provision 拨款;预留款项;备付款项;准备金provision for diminution in value 减值准备provision for taxation 备付税项provision on account 临时拨款额provisional administrator 临时管理人provisional agreement for sale and purchase 临时买卖协议Provisional Certificate of Receipt of Estate Duty 遗产税收讫临时证明书provisional damages 临时损害赔偿provisional estimate 临时估计数字provisional estimate of gross domestic product 本地生产总值临时估计数字provisional letter of allotment 暂定配股通知书provisional limit 暂定限额provisional liquidator 临时清盘人;暂委清盘人provisional profits tax 暂缴利得税provisional property tax 暂缴物业税provisional salaries tax 暂缴薪俸税provisional tax 暂缴税provisional tax instalment system 暂缴税分期缴付制度Provisional Urban Council rates 临时市政局差饷provisionally acceptable levels [PALs] 暂定上限provisionally acceptable levels of expenditure 暂定预算开支上限provisioning policy 坏帐准备政策proxy 代表;委托书prudential supervision system 审慎监管制度public account 政府帐目public accountant [PA] 注册核数师Public Accounts Committee of the Legislative Council 立法会政府帐目委员会public auction 公开拍卖public body 公共机构public company 公众公司public consumption expenditure 公众消费开支public corporation 上市公司;公营公司public debt 政府债务;公债public debt repayment 偿还政府债务public deposit 政府存款public examination 公开研讯public expenditure 公共开支public finance 公共财政public float 公众持股量public float requirement 公众持股量规则public fund 公帑;公共基金public interest 公众利益public investment expenditure 公共投资开支public limited company 公共有限公司;公众有限公司;上市有限公司public listed company 公众上市公司public money 公帑public offer 公开发售public officer 公职人员public policy 政府政策;公共政策public revenue 政府收入;公共收入Public Search Division [Companies Registry] 公众查册部〔公司注册处〕Public Search Hall [Companies Registry] 公众查册大堂〔公司注册处〕public sector 公营部门public sector entity in Hong Kong 香港公营单位public sector expenditure 公营部门开支public sector expenditure on buildings and constructions 公营部门的建造开支public sector expenditure on consolidated account 综合帐目内的公营部门开支public subscription 公开发售;公开认购public tender 公开招标public trustee 公共受托人public utility 公用事业;公用事业设施public utility company 公用事业公司public utility tariff 公用事业的收费public utility-type undertaking 公用事业式企业Public Works Management System 工务工程管理系统public works non-recurrent expenditure 公共工程非经常开支public works recurrent expenditure 公共工程经常开支Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council] 工务小组委员会〔立法会财务委员会〕Public Works Tender Board 工务投标委员会published price 公布价格punitive tax 惩罚性税项purchase and sale statement 日结单对帐表;买卖报告purchase consideration 买入价格;购买代价purchase money 买款purchase price 买价purchase tax 购物税purchaser 承购人;购买人;买家purchasing and inventory control 购货与存货管制purchasing pattern 购买模式;采购模式purchasing power 购买力purchasing power parity 购买力平价pure reinsurer 纯再保险人put option 认沽期权;看跌期权put warrant 认沽认股权证pyramid selling 层压式推销法以上便是关于“财务专业英语词汇精选”的具体内容。

常用财务英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation *** 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公然(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。

ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证以指全球预托收(GDR)欧洲预托收据(EDR)国际预托收据(IDR)ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市Age dependency (ratio) 年龄抚养比率AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm’s length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家同盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保证券（简称“ABS”）Asset Management 资产治理Asset swap 资产掉期；资产互换Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所At-the-money 平价Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所B Back-door listing 借壳上市Back-end load 撤离费；后收用度Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bills department 押汇部Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买进的一个价格。