财务英语词汇
AAcceleratedmethodsofdepreciation加速折旧法Accountingequation会计等式Accountingperiod会计期间Accountspayable应付账款Accountspayableturnover应付账款周转Accountsreceivable应收账款Accountsreceivableturnover应收账款周转Accrualaccounting权责发生制会计Accruals应计项目Accruedpayables应付款项Accumulateddepreciation累计折旧Activitymethod作业方法Activityratios作业比率Actuary精算师,精算Additionalpaid-incapital资本公积Agingschedule账龄分析表Allowancemethod备抵法Amortization摊销Analyticreview分析性复核Annualreport年报Annuity年金Appropriationofretainedearnings留存收益分配Asset资产Assetdepreciationrange(ADR)资产折旧范围Assetimpairment资产清理AssetmixAssetretirement资产报废Assetturnover资产周转率Audit审计Auditcommittee审计委员会Auditopinion审计意见Auditreport审计报告Authorizedshares授权股本，注册股份Available-for-salesecurities短期投资AveragingassumptionBBaddebts坏账Balancesheet资产负债表Bankreconciliation银行对账单Basicearningspershare基本每股盈利Betterment改良“Big5”五大会计师事务所boardofdirectors董事会bond债券契约bondspayable应付债券bookgain/loss账面收益/损失bookvalue账面价值borrowingcapacity融资能力businessacquisition企业兼并businesscombination企业合并businessenvironmentbusinesssegment企业内部责任单位CCallprovision提前赎回条款Capital资产Capitallease资本租赁Capitalstructure资本结构Capitalstructureleverage资本结构杠杆Capitalizationratios资本比率Capitalize资本化Cashdiscount现金折扣Cashequivalent现金等价物Cashflow现金流Cashflowaccounting现金流量法会计Cashflowfromfinancing筹资产生的现金流量Cashflowfrominvesting投资产生的现金流量Cashflowfromoperations经营产生的现金流量Cashflowprojection现金项目Cashmanagement现金管理Certificateofdeposit存款单Certifiedpublicaccountant注册会计师Classifiedbalancesheet分类资产负债闭Cleanauditopinion无保留意见Collateral抵押品，担保品Collectionperiod商业票据Commonearningsleverage普通收入杠杆Commonstock普通股Common-sizefinancialstatementsCompensatingbalance抵销余额CompensationcommitteeCompensationcontractsConservatism稳健Consignment寄销品Consistency连续性Consolidatedfinancialstatements合并财务报表Contingency或有事项Contingentliability或有负债Contraaccount对销账户Contributedcapital实缴资本Controllinginterest控股权益Convertiblebonds可转换债券Copyright版权Corporation公司Cost成本Costexpiration成本耗用Costmethod成本法Costofcapital资金成本Costofgoodssold销货成本Covenant契约CPAcertifiedpublicaccountant注册会计师Creditquality信用程度Creditrating信用评级Creditterms信用条件Creditor债权人Cumulativepreferredstock累积优先股Currentassets流动资产Currentcost现行成本CurrentReplacementCost现行重置成本Currentliabilities流动负债Currentmaturityoflong-termdebts即将到期的长期负债Currentratio流动比率DDebenture债券Debt债务Debtcovenant债务契约Debtinvestment债权性投资Debtratio负债比率Debtredemptions债务清偿Debt/equityratio负债/权益比率Default违约Deferredcost递延成本Deferredincome递延收益Deferredincometaxes递延使得税Deferredrevenue递延收入Definedbenefitpensionplan即定收益养老金方案Definedcontributionpensionplan即定供款养老金方案Depletion折耗Depreciation折旧Depreciationbase折旧系数Depreciationexpense折旧费用Dilutedearningspershare摊薄后每股盈利Dilution摊薄Dilutivesecurities摊薄证券Directmethod直线法Directwrite-offmethod直接注销法Discountonbondpayable应付债券折价Discountrate贴现率，折扣率DissimilarassetDivestiture风险Dividendyield股息率Dividends股息Dividendsinarrears应付股利Doubletaxation双重征税Double-declining-balancemethod双倍余额递减法DuPontModel杜邦体系EEarnedcapitalEarningpower盈利能力Earnings盈利Earningspershare每股利润EarningspersistenceEarningquality收益质量Economicentityassumption经济个体假定Economicvalueadded经济价值增加Effectiveinterestmethod实际利息法Effectiveinterestrate实际利率Equity所有者权益Equityinvestment权益投资Equityissuance发行股票Equitymethod权益法Equitysecurity股本证券ERISAEscrow代管Exchangerate汇率Expense费用ExpensedExternalfinancing外部融资Extraordinaryitem非经常项目FFacevalue面值Fairmarketvalue公允市价Financialaccounting财务会计Financialaccountingstandards财务会计FinancialAccountingStandardsBoard财务会计标准委员会Financialcondition财务状况Financialflexibility财务弹性Financialperformance财务业绩Financialratioanalysis财务比率分析Financialstatementanalysis财务报表分析Financialstatements财务报表Financingactivities融资活动First-in,first-out先进先出法Fiscalperiodassumption会计期假设Fiscalyear会计年度Fixedassetturnover固定资产周转Fixedassets固定资产FOBdestination离岸货价FOBshippingpoint起运点交货Footnotes附注Forwardcontract期货合同Freight-in运费已付Frequenttransactions经常性交易GGaincontingency或有收益Generallyacceptedaccountingprinciples一般会计原则Goingconcern持续经营Goodsintransit在途商品Goodwill商誉Governmentaccounting政府会计Grossmargin毛利，边际贡献Grossprofit毛利HHedging套期保值Hiddenreserves秘密准备Historicalcost历史成本Humancapital人力资源Hybridsecurity混合证券IIncome收益IncomesmoothingIncomestatement损益表Independentauditor独立审计Indirectmethod间接法Industry行业Inflation通货膨胀Inputmarket投入市场Installmentobligation分期付款Intangibleasset无形资产IntentiontoconvertInterest利息Interestcoverageratio利息保障比率Interest-bearingobligation附息债务Internalcontrolsystem内部控制系统Internalfinancing内部筹资InternalRevenueCode国内税收法规InternalRevenueService国内税收总署Interperiodtaxallocation跨期税款分摊Intraperiodtaxallocation所得税期内分摊Inventory存货Inventoryturnover存货周转Investingactivities投资活动LLand土地，不动产Last-in,first-out后进先出Lease租赁LeaseholdobligationLeverage杠杆效应Liability负债Lifeofabond年金期间LIFOconformityrule后进先出法一致性规则LIFOliquidation后进先出法清算LIFOreserve后进先出法准备Lineofcredit信用限额Liquidation清算Liquidity流动性Listedcompany上市公司Loancontract贷款合同Loancovenant贷款契约Long-terminvestments长期投资Loss亏损Losscontingency或有损失Lower-of-cost-or-marketrule成本与市价孰低原则MMACRS加速成本回收法修正系统Maintenanceexpenditure维修费用Managementaccounting管理会计Managementdiscretion管理决策Managementletter管理建议书Manufacturingcompany制造公司Margin毛利Mark-to-marketaccounting按市场计价法会计Markdown减低标价Marketprice市场价格MarketratioMarketshare市场份额Marketvalue市价Measurementtheory计量理论Merchandiseinventory商品盘存Merger合并MisclassificationMortgage抵押，按揭Mortgagepayable应付抵押款Multinationalcorporation跨国公司MultistepformatNNaturalresourcecost自然资源成本Netassets净资产Netbookvalue净账面价值Netcreditsales净赊销值Netearnings净收益Netincome净收益Netoftax税后净额Netoperationincome净营业收入Netprofit净收益Netrealizablevalue可实现净值Netsales销售净额Networth资本净值notesreceivable应收票据OObjectivityObsolescence过时，陈旧Off-balance-sheetfinancing资产负债表外融资Openaccount未清账户Operatingactivities经营活动Operatingcycle营业周期Operatingdays营业日Operatingexpenses营业费用Operatingincome营业收益Operatinglease经营租赁Operatingmargin营业毛利Operatingperformance经营业绩Operatingrevenues营业收入OperatingtransactionsOpinionletter审计报告Otherrevenuesandexpenses其它收益和亏损Outputmarket输出市场Outstandingshares发行在外的股份Overhead管理费用OverstatingfinancialperformanceandconditionOwner’sequity所有者权益PPaperprofits账面利润Pervalue面值Parentcompany母公司Participatingpreferredstock参与优先股Partnership合伙Patent专利Paymentsinadvance预付款Pension养老金Percentage-of-credit-salesapproach赊销百分比法Periodicmethod定期法Perpetualmethod永续法Physicalobsolescence实物陈旧Portfolio投资组合Postacquisitionexpenditures收购后费用Postretirementcosts退休后成本Preemptiveright优先股权Premiumonbondspayable应付债券溢价Prepaidexpenses准备成本Presentvalue现值Principal本金当事人Priorperiodadjustment前期调整数Privatecompany私人公司Proceeds收入Productioncapacity生产能力Productionefficiency生产效率ProformafinancialstatementsProfit利润Profitandlossstatement损益表Profitmargin毛利Profitability获利能力Profitabilityratios获利能力比率Property财产Property,plan,andequipment财产，车间和设备Purchasemethod购买法Purchasingpower购买力QQualifiedauditreport有保留意见的审计报告Quickratio速动比率RRateofreturn回报率ReadilymarketableRealizedgainorloss已实现收益或损失Recognizedgainorloss确认收益或损失Redemption赎回Refinancing再筹资Relatedpartytransaction关联交易Retirement退休，退股Returnonassets资产报酬率Returnonequity净资产收益率Returnonequityfromfinancialleverage融资杠杆净资产收益率Returnoninvestment投资回报率Risk-freereturn无风险回报SSales销售Salesgrowth销售增长Salesreturns销售退回Salvagevalue残值Securednote有担保票据SecuritiesandExchangeCommission证券及期货事务监察委员会Security证券Servicecompany服务公司Servicerevenue服务收益SG&A销售，一般和行政花费Short-termdebt短期负债Short-terminvestment短期投资SimilarassetSoleproprietorship独资经营Solvency偿债能力Solvencyratios偿债比率
a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A&Caddendaandcorrigenda补遗和勘误Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计利息Acct.account帐户、帐目Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACNairconsignment航空托运单a/cno.accountnumber帐户编号、帐号Acpt.acceptanceoraccepted承兑A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款ACTadvancecorporationtax预扣公司税ACUAsiaCurrencyUnit亚洲货币单位A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款ad.val.,A/Vadvaloremto(accordingvalue)从价Agt.agent代理人Agt.agreement协议、契约AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以……比例a/rallrisks（保险)全险Arr.arrivals,arrived到货、到船A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机)ATSautomatedtradesystem自动交易系统ATSautomatictransferservice自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Aud.auditor审计员、审计师Av.average平均值a.w.allwool纯羊毛BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&breakfast住宿费和早餐费b.c.blindcopy密送的副本BCbuyercredit买方信贷B/Cbillsforcollection托收汇票B.C.bankclearing银行清算Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票b.d.i.bothdatesinclusive,bothdaysinclusive包括头尾两天B/Ebillofentry报关单b.e.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfactory保税工厂Bfcy.Beneficiary受益人B/G,b/gbondedgoods保税货物BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行.A.charteredaccountant;chiefaccountant特许会计师、主任（主管)会计师C.A.commercialagent商业代理、代理商C.A.consumers''association消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产C.A.Dcashagainstdocumnet交单付款can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿CBDcashbeforedelivery先付款后交货C.C.cashier''scheck银行本票C.Ccontracredit贷方对销c/dcarrieddown过次页、结转下期
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