财务英语十八
财务英语十八S:
safe custody business
保管业务
safe custody fee
保管费
safe deposit box rental received
保管箱租项收入
safeguarding assets
保障资产
safety factor
安全系数
safety margin of profitability
盈利能力的安全界限
Sakura Bank, Limited
樱花银行
salaried employee
受薪雇员
salaried office
受薪职位
salaries tax
薪俸税
salaries tax assessment
薪俸税评税
salaries tax borne by the employer
由雇主代付的薪俸税
salaries tax payable
应缴的薪俸税
salaries tax payer
缴交薪俸税人士
salaries tax return
薪俸税报税表
salaries tax threshold
薪俸税的免缴税入息额
salary
薪金；薪俸
salary adjustment
薪金调整
salary earner
受薪人士
salary rate index
薪金率指数
salary statement
薪俸结算书
sale and purchase agreement 买卖协议
sale by auction
拍卖
sale by private treaty
以私人协约形式售卖
sale by public auction
公开拍卖
sale by tender
招标出售
sale of assets
售卖资产
sale proceeds
售卖得益；销售收入sales account
销货帐
sales commission
销售佣金
sales counter
销售柜台
sales price index
销售价格指数
sales tax
销售税
sampling frame
抽样范围
sampling theory
抽样理论
武士债券；外国日元债券sanction
认许；制裁
Sanwa Bank, Limited
三和银行
Sanwa International Finance Limited 三和国际财务有限公司satisfaction
清偿
savings
储蓄；节省款项；节省开支额savings account
储蓄帐户
savings deposit
储蓄存款
savings rate
储蓄率；储蓄存款利率
scale of brokerages
经纪佣金收费表
scale of fees
收费率；收费表
schedule
清单；一览表；细目单；附表schedule of charges
费用表
schedule of dealing
交易清单
schedule of property
财产清单
schedule of proportion
比例表
Schedule of Rates
标准收费表
scheme of arrangement
债务偿还安排
Scheme of Control
Scheme of Control Agreement [SCA] 《管制计划协议》
Schengen Agreement
《神根协议》
Schroders Asia Limited
宝源亚洲有限公司
scrip
临时股票
scrip dividend
以股代息
scrip dividend scheme
以股代息计划
scrip issue
红股发行
scripless dealing of shares
无单股份交易
SEANZA forum of bank supervisors
东南亚、新西兰与澳洲银行业监理组织search fee
查册费
seasonal adjustment
季节性调整
seasonal deficit
季节性赤字
seasonal fluctuation
季节性波动
seasoned securities
优质证券；价格稳定的证券
second and third liner
二三线股
second board
第二板市场
second calculation
第二计算法
second line stock
二线股票
second mortgage
第二按揭；第二抵押权
second participant
第二参与者
Second Quarter Economic Report 19XX 《一九ＸＸ年第二季经济报告》secondary insider
次要的内幕人士
secondary listing
第二上市
secondary market
二级市场；次级市场；第二市场secondary mortgage market
第二按揭市场
secondary production
第二级生产；第二产业
Secretary for Economic Services
经济局局长
Secretary for Financial Services
财经事务局局长
Secretary for the Treasury
库务局局长
sectional group
个别利益集团
sector
界别；行业；机构
sectorial index
分类指数
secular trend
长期趋势
secure
担保；抵押
secured bond
有担保债券
secured creditor
有抵押债权人
secured loan
担保贷款；有抵押贷款
securing debenture
担保债权证
securities
证券
Securities Advisory Council
证券事务谘询委员会
securities analyst
证券分析员
Securities and Exchange Commission [SEC] [Taiwan, United States]
证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕
Securities and Futures Appeals Panel [Securities and Futures Commission]
证券及期货事务上诉委员会〔证券及期货事务监察委员会〕
Securities and Futures Commission [SFC]
证券及期货事务监察委员会〔证监会〕
Securities and Investment Board [SIB] [United Kingdom]
证券及投资管理局〔英国〕
securities borrowing
证券借用
securities business
证券买卖业务
Securities Commission [presently known as Securities and Futures Commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕
Securities Compensation Fund
证券赔偿基金
Securities Compensation Fund Committee [Securities and Futures Commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕
securities dealer
证券交易商
Securities Dealers' Deposit Fund
证券交易商按金基金
Securities Exchange of Thailand
泰国证券交易所
securities for money
贷款抵押物
Securities Foundation
证券业培训基金
Securities Institute of Australia
澳大利亚证券学会
securities introducing broker
证券介绍经纪
securities investment adviser
证券投资顾问
Securities Journal, The
《证券月刊》
Securities Law
《证券法》
securities lending
证券借贷
securities market
证券市场
Securities Officer
证券主任
securities payable to bearer
须付款予持有人的证券
securities register system
证券登记系统
Securities Review Committee
证券业检讨委员会
Securities Review Committee Report
《证券业检讨委员会报告书》
Securities Section [Financial Services Bureau] 证券组〔财经事务局〕
securities underwriter
证券包销商
securitization of debt
债务证券化
security
抵押品；保证金；保证
security account
保付户口
security by bond
担保契据形式的保证
security features [bank notes]
防伪特色〔银行纸币〕
security for note issue
发行纸币的保证物
security instrument
保证文书
security interest
担保权益
security to the payment of money
付款保证
seed capital
种子资本
segregated account
独立帐户；独立户口
segregated trust account
独立信托帐户
SEHK Options Clearing House Limited [SEOCH]
联交所期权结算所有限公司
SEHK traded option
在联交所买卖的期权
seizure
检取；扣押
selective allowance
选择性免税额
selective marketing basis
选择性销售方式
selective tender
选择性投标；选择性招标
self-assessment
自我评税
self-clearing member [Stock Exchange of Hong Kong Limited] 自行结算会员〔香港联合交易所有限公司〕
self-correcting mechanism
自动调节机制
self-financing
财政自给；自筹资金
self-liquidating project
自动还本工程
self-regulation
自律；自行规管；自行监管sell
卖出
sell off
抛售；沽盘
sell order
卖盘
sell short
卖空；沽空；抛空
seller's price
卖价；卖方价格
selling dealer
卖方交易商
selling hedge
沽空对冲
selling pressure
沽售压力
selling price
售价
senior securities
优先证券
SEOULBANK
汉城信托银行
separate assessment
夫妇分别评税
separate client account
独立客户帐目
separate debt
独有的债项；各别的债项separate estate
各别产业
separate estates account
各别产业的帐目
separate instrument
独立文书
separate listing
独立上市
separate property
各别的财产
separate share trading account
独立股票交易帐户
separate taxation for married couples 夫妇分开评税
sequestration
暂押；扣押
serial bond
分期还本债券
series of transactions
连串交易
service-led economy
以服务业为主导的经济
set-off
抵销；对销
set-off and transfer report
比对转帐报告
set-off of the property tax
豁免物业税
settled property
预先分配的财产
settlement
交收；结算；交割；清偿；授产安排settlement backlog
积压交收
settlement bank
结算银行
settlement cap
交收限价
settlement date
交收日期
settlement of debts
清偿债务；偿还债务
settlement of physical shares
股份实物交收
settlement period
交收期限；结算期
settlement price
结算价格；平仓价格
settlement risk
结算风险；交收风险
settlement system
交收制度；结算系统
settlor
财产授予人
seven-year Exchange Fund note
七年期外汇基金债券
Sewage Services Trading Fund
污水处理服务营运基金
Shacom Finance Limited
上商财务有限公司
shadow director
影子董事；幕后董事
Shanghai Commercial Bank Ltd.
上海商业银行
Shanghai Securities Central Clearing and Registration Corporation 上海证券中央登记结算公司
Shanghai Stock Exchange
上海证券交易所
share
股份；股票；份额
share beneficially owned
实益股份；实益拥有股份
share capital
股本
share certificate
股票
share dealing
股票交易；股票买卖
share in issue
已发行股份；已发行股票
share investment
股份投资
share margin lending
“按仓”贷款
share market
股票市场
share of a business
生意股份
share of mutual fund
互惠基金股份
share of profit
利润份额
share on local register
当地登记册所载的股份
share option
股票期权；认股权；股份认购权share pending listing
等候上市股份
share premium account
股份溢价帐户
share price
股票价格
share registrar
股票过户登记处；过户处；股份登记员share repurchase
股份购回；股份回购
share rights
股权
share split
股份拆细；拆股
share transfer
股票过户
share warrant
认股权证
share warrant to bearer
不记名认股权证
shareholder
股东
shareholders' fund
股东资金
shareholding
持有股份
sharp increase
急剧上升；暴升；飞涨
shell company
空壳公司
shell reactivation
“借壳”上市；“买壳”上市；空壳公司重新活动Shenzhen Foreign Exchange Trading Centre
深圳外汇交易中心
Shenzhen Securities Registration Company Limited 深圳证券登记公司
Shenzhen Stock Exchange
深圳证券交易所
Shinhan Finance Limited
新韩金融有限公司
Shizuoka Bank, Ltd.
静冈银行
short
空头；空仓；淡仓；卖空；超卖
short call
认购期权淡仓
short covering
补仓；补空仓；空头补进
short futures contract
淡仓期货合约
short notice
短期通知书
short notice and time deposit
短期通知及定期存款
short of liquidity
资金紧绌
short position
空仓；淡仓；空头；短盘
short sell securities
卖空证券
short selling
卖空；沽空；抛空
short selling system
证券沽空制度
short-dated securities
短期证券
shortfall
差额；不足之数
shortfall in expenditure
实际开支低于原来预算
short-term deposit
短期存款
short-term indicator of economic condition
短期经济指标
short-term interest rate
短期利率
short-term paper
短期票据
short-term rating
短期评级
shroff account number
收款帐号
Siam Commercial Bank Public Company Limited 汇商银行
significant shareholder
持有大量股票的股东；重要股东
silent partner
只拥有股权而不参与业务的合伙人；隐名合伙人silver
银
silver currency
银制流通货币
silver standard
银本位；银本位制
Simple Guide to Bankruptcy, A
《破产案简介》
Simple Guide to Compulsory Winding-up of Companies, A 《强制公司清盘案简介》
simple interest
单利；以单息计算的利息
simple portfolio
简单的投资组合
simultaneous econometric model
联立计量经济模式
simultaneous equation model
联立方程模式
Sin Hua Bank Limited
新华银行
Sin Hua Finance Company Limited
新华财务有限公司
Singapore Dollar [SGD]
新加坡元
Singapore International Monetary Exchange
新加坡国际金融交易所
Singapore Stock Exchange
新加坡证券交易所
Singapore Strait Times Index
《新加坡海峡时报》指数
single assessment
单一评税
single entry system
单式簿记制度
single equation model
单方程模式
single fund
单一基金
single market, the [Europe]
单一市场〔欧洲〕
single parent allowance
单亲免税额
single premium
整付保费
single premium policy
整付保费保单
single tender
单一投标
sinking fund
偿债基金
size criterion [banking]
资产限额准则〔银行业〕
size of issue
发行量
size of the economy
经济规模
slacken
放缓；呆滞
slow down
减慢；放缓；退减
slow trading
交投呆滞
sluggish
市势疲弱；市况呆滞
sluggish turnover
交投呆滞
slump
急跌；下挫
small and medium enterprise [SME]
中小型企业
Small and Medium Enterprises Committee 中小型企业委员会
small bankruptcy
小额破产案
small business
小型企业
Small Claims Tribunal
小额钱债审裁处
Small Claims Tribunal Suitors Fund Account
小额钱债审裁处诉讼人储存金帐户
small depositor
小额存户
small economy
小规模经济体系
small estate
小额遗产
smart card
智能卡；聪明卡
snake
蛇形浮动；蛇形浮动汇率制
soaring market
旺市；好市；暴涨的市况
Social Security Assistance Index of Prices
社会保障援助价格指数
social welfare expenditure
社会福利开支
Societe de Compensation des Marches Conditionels
巴黎期权市场结算所
Societe Generale
法国兴业银行
Societe Generale Asia Limited
法国兴业亚洲有限公司
Society of Actuaries of the United States of America
美国精算师公会
Society of Chinese Accountants and Auditors
华人会计师公会
Society of Worldwide Interbank Financial Telecommunication [SWIFT] 环球银行财务电讯协会
socio-economic infrastructure
社会经济基础建设
soft currency
软货币；弱势货币
soft dollar practice
收取非金钱利益的做法
soft market
市况疲软
sole executor
唯一的遗嘱执行人
sole proprietor
独资经营者
sole proprietorship
独资经营
sole trustee
单一受托人
soliciting business
招揽生意
solid growth
稳健增长
solvency
偿债能力；偿付能力
Solvency Fund
无偿付能力赔偿基金
source of additional revenue
额外收入来源
source of fund
资金来源
South Sea Bubble
“南海泡影”；南海泡沫事件
South-East Asian Central Banks [SEACEN] 东南亚中央银行组织
sovereign risk
政治风险；主权风险
soyabean futures
大豆期货；期豆
SPC Credit Limited
美国太平洋信贷有限公司
special cash bonus
特别现金红利
Special Coin Suspense Account
特别硬币暂记帐
special crossed cheque
特别划线支票
special crossing
特别划线
special debt securities
特别债务证券
special drawing right [SDR]
特别提款权
special economic zone
经济特区
special endorsement
记名背书
special expenditure
特别开支
special fund
特别基金
special grant
特别补助金
special levy
特别征费〔证券〕；特别附加费Special Levy Fund
特别征费基金
special manager
特别经理人
special payment
特别付款
special proxy
特别委托书
special rates grant
特别差饷补助金
special surplus
特别盈余
Special Suspense Account
特别暂记帐
special trust
特别信托
special warrant
特别拨款令；特别支款授权书
specific charge
特定押记
specific deduction
特定扣税项目
specific duty
从量税
specific duty rate
从量税率
specific relief
特定宽免
specific sum
指明款项
specified rate rules
指定利率规则
specified tax
指明税项
speculation
投机
speculative activity
投机活动
speculative attack
投机冲击
speculative position
投机盘
speculative pressure
投机压力
spending guideline
开支指引；开支预算的指引spending pattern
开支模式；消费模式spending power
消费力
split
拆细；拆股
split share
已拆细股份；已分割股份
会计英语的常用术语
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
(财务会计)会计英语词汇
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders
财务分析常用英语词组
财务分析常用英语词组 A 1，Acceptable products completed, percentage of, 合格产品比率。 2，Accounting department, 会计部门 3，Ratios for analysis of accounting department, 关于会计部门的比率分析 4，Role of accounting department, 会计部门的角色 5，Accounts payable 应付账款 6，Days needed to pay 进行支付需要的天数 7，Shrinking funding provided by （as symptom）accounts payable 由应付账款提供的融资减少（症状） 8，Turnover of accounts payable 应付账款周转率 9，Auditing 审计 10，Accounts receivable
应收账款 11，Collectibility of accounts receivable 应收账款的可回收性 12，Days needed to collect 应收账款周转天数 13，Increasing investment in （as symptom）accounts receivable 在应收账款上的投资增加（症状） 14，Overdue accounts receivable 过期应收账款 15，Accounts receivable as proportion of sales 应收账款占销售的百分比 16，Accounts receivable and working capital 应收账款和营运资本 17，Accrued interest 应计利息 18，Accrued liabilities 应计负债 19，Calculating 计算 20，Acquisition analysis 并构分析
会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
常用财务英语
ａccｏunt 账户 ａｃcｏunｔｐayabｌｅ应付账款?ａnnｕaｌrｅport 年度报告?asｓeｔｓ资产?ａudｉｔ审计?ａuditor’s opｉｎioｎ审计意见书 ｂaｌance sｈeet 资产负债表 ｂalance sheetｅquatioｎ资产负债表等式 capitaｌ资本 cａpiｔａl stock cｅrtifiｃatｅ股本证明书?certiｆied ｐｕbliｃaccountａnｔ(CPA) 注册会计师 commｏn sｔock 普通股 ｃomｐｏund ｅntry 复合分录?corpoｒatiｏn 公司?cｒｅditor 债权人 debtｏr 债务人 ｅntity 主体(会计主体) fｉｎancｉａｌaccountiｎg财务会计 GAＡP一般公认会计原则 geｎｅｒａllｙacｃepteｄaｃｃｏｕnｔiｎg prinｃiｐleｓ一般公认会计原则?ｉｎdｅpeｎdeｎt opｉｎｉon独立意见书?inventory存货 liａbilｉties负债 limited liabｉlity 有限责任 maｎagement aｃcountinｇ管理会计 notes payaｂle 应付票据 ｏpｅn account ①未清账；②赊账，指赊购和记账交易 owners’equｉtｙ所有者权益?paid-ｉn cａｐｉtal 投入资本（缴入股本) paid-ｉｎｃapiｔal iｎｅxcessｏf par value超面值缴入股本 parｔｎeｒship 合伙企业?paｒｖalue 票面价值?ｐrｉvately ａｃcouｎtｉng企业会计?prｉvaｔｅly oｗｎｅd私有公司 pubｌｉｃaｃcouｎｔinｇ公共会计?ｐubｌicly owned 国有企业?relｉabiｌity可靠性 sharehoｌdｅｒs’ eqｕiｔy 股东权益?sole proｐｒietorｓｈip 独资企业?stａted vaｌu ｅ股本 staｔｅmｅnｔoｆfinａncial cｏnditｉon财务状况表 staｔemeｎｔof fｉnanciａl position 财务状况表?sｔock cｅrｔifｉcａｔｅ股票凭证?stｏckhoｌders’ eqｕiｔy 股东权益?ｔransaｃtion交易 Accouｎting ＰｒｉncｉplｅＢｏard (APB) (美国）会计准则委员会?ａcｃrual basis 权责发生制（应计制） AICPA美国注册会计师协会 AＰB Oｐiｎｉons 会计准则委员会意见书?cash bａsｉｓ收付实现制(现金收付制）?ｃａsh divideｎds 现金股利 ｃash flｏw sｔａtement 现金流量表 cost of goodｓsolｄ销售成本 cｏｓt ｏf saｌes 销售成本?cosｔrecovｅry 成本收回 depｒeｃiａｔion折旧 eaｒｎings 收益(利润)?eｘpeｎseｓ费用 Ｆinａncial Accounting Standards Ｂoａｒｄ（FASB)(美国）财务会计准则委员会?FAＳB Staｔemｅｎt 财务会计委员会公告?fisｃal year①会计年度（财务年度）;②财政
财务会计英语
1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities
常用会计英语词汇
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
会计英语常用词汇
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
常用财务英语
account 账户 account payable 应付账款 annual report 年度报告 assets 资产 audit 审计 auditor’s opinion 审计意见书 balance sheet 资产负债表 balance sheet equation 资产负债表等式 capital 资本 capital stock certificate 股本证明书 certified public accountant(CPA) 注册会计师 common stock 普通股 compound entry 复合分录 corporation 公司 creditor 债权人 debtor 债务人 entity 主体（会计主体） financial accounting 财务会计 GAAP 一般公认会计原则 generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书 inventory 存货 liabilities负债 limited liability 有限责任 management accounting 管理会计 notes payable 应付票据 open account ①未清账；②赊账，指赊购和记账交易owners’ equity 所有者权益 paid-in capital 投入资本（缴入股本） paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业 par value 票面价值 privately accounting 企业会计 privately owned 私有公司 public accounting 公共会计 publicly owned 国有企业 reliability 可靠性 shareholders’ equity 股东权益 sole proprietorship 独资企业 stated value 股本 statement of financial condition 财务状况表 statement of financial position 财务状况表 stock certificate 股票凭证 stockholders’ equit y 股东权益