財務(wù)英語詞匯

A

Acceleratedmethodsofdepreciation加速折舊法

Accountingequation會計等式

Accountingperiod會計期間

Accountspayable應(yīng)付賬款

Accountspayableturnover應(yīng)付賬款周轉(zhuǎn)

Accountsreceivable應(yīng)收賬款

Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)

Accrualaccounting權(quán)責發(fā)生制會計

Accruals應(yīng)計項目

Accruedpayables應(yīng)付款項

Accumulateddepreciation累計折舊

Activitymethod作業(yè)方法

Activityratios作業(yè)比率

Actuary精算師,精算

Additionalpaid-incapital資本公積

Agingschedule賬齡分析表

Allowancemethod備抵法

Amortization攤銷

Analyticreview分析性復(fù)核

Annualreport年報

Annuity年金

Appropriationofretainedearnings留存收益分配

Asset資產(chǎn)

Assetdepreciationrange(ADR)資產(chǎn)折舊范圍

Assetimpairment資產(chǎn)清理

Assetmix

Assetretirement資產(chǎn)報廢

Assetturnover資產(chǎn)周轉(zhuǎn)率

Audit審計

Auditcommittee審計委員會

Auditopinion審計意見

Auditreport審計報告

Authorizedshares授權(quán)股本，注冊股份

Available-for-salesecurities短期投資

Averagingassumption

B

Baddebts壞賬

Balancesheet資產(chǎn)負債表

Bankreconciliation銀行對賬單

Basicearningspershare基本每股盈利

Betterment改良

“Big5”五大會計師事務(wù)所

boardofdirectors董事會

bond債券契約

bondspayable應(yīng)付債券

bookgain/loss賬面收益/損失

bookvalue賬面價值

borrowingcapacity融資能力

businessacquisition企業(yè)兼并

businesscombination企業(yè)合并

businessenvironment

businesssegment企業(yè)內(nèi)部責任單位

C

Callprovision提前贖回條款

Capital資產(chǎn)

Capitallease資本租賃

Capitalstructure資本結(jié)構(gòu)

Capitalstructureleverage資本結(jié)構(gòu)杠桿

Capitalizationratios資本比率

Capitalize資本化

Cashdiscount現(xiàn)金折扣

Cashequivalent現(xiàn)金等價物

Cashflow現(xiàn)金流

Cashflowaccounting現(xiàn)金流量法會計

Cashflowfromfinancing籌資產(chǎn)生的現(xiàn)金流量

Cashflowfrominvesting投資產(chǎn)生的現(xiàn)金流量

Cashflowfromoperations經(jīng)營產(chǎn)生的現(xiàn)金流量

Cashflowprojection現(xiàn)金項目

Cashmanagement現(xiàn)金管理

Certificateofdeposit存款單

Certifiedpublicaccountant注冊會計師

Classifiedbalancesheet分類資產(chǎn)負債閉

Cleanauditopinion無保留意見

Collateral抵押品，擔保品

Collectionperiod商業(yè)票據(jù)

Commonearningsleverage普通收入杠桿

Commonstock普通股

Common-sizefinancialstatements

Compensatingbalance抵銷余額

Compensationcommittee

Compensationcontracts

Conservatism穩(wěn)健

Consignment寄銷品

Consistency連續(xù)性

Consolidatedfinancialstatements合并財務(wù)報表

Contingency或有事項

Contingentliability或有負債

Contraaccount對銷賬戶

Contributedcapital實繳資本

Controllinginterest控股權(quán)益

Convertiblebonds可轉(zhuǎn)換債券

Copyright版權(quán)

Corporation公司

Cost成本

Costexpiration成本耗用

Costmethod成本法

Costofcapital資金成本

Costofgoodssold銷貨成本

Covenant契約

CPAcertifiedpublicaccountant注冊會計師

Creditquality信用程度

Creditrating信用評級

Creditterms信用條件

Creditor債權(quán)人

Cumulativepreferredstock累積優(yōu)先股

Currentassets流動資產(chǎn)

Currentcost現(xiàn)行成本

CurrentReplacementCost現(xiàn)行重置成本

Currentliabilities流動負債

Currentmaturityoflong-termdebts即將到期的長期負債

Currentratio流動比率

D

Debenture債券

Debt債務(wù)

Debtcovenant債務(wù)契約

Debtinvestment債權(quán)性投資

Debtratio負債比率

Debtredemptions債務(wù)清償

Debt/equityratio負債/權(quán)益比率

Default違約

Deferredcost遞延成本

Deferredincome遞延收益

Deferredincometaxes遞延使得稅

Deferredrevenue遞延收入

Definedbenefitpensionplan即定收益養(yǎng)老金方案

Definedcontributionpensionplan即定供款養(yǎng)老金方案

Depletion折耗

Depreciation折舊

Depreciationbase折舊系數(shù)

Depreciationexpense折舊費用

Dilutedearningspershare攤薄后每股盈利

Dilution攤薄

Dilutivesecurities攤薄證券

Directmethod直線法

Directwrite-offmethod直接注銷法

Discountonbondpayable應(yīng)付債券折價

Discountrate貼現(xiàn)率，折扣率

Dissimilarasset

Divestiture風(fēng)險

Dividendyield股息率

Dividends股息

Dividendsinarrears應(yīng)付股利

Doubletaxation雙重征稅

Double-declining-balancemethod雙倍余額遞減法

DuPontModel杜邦體系

E

Earnedcapital

Earningpower盈利能力

Earnings盈利

Earningspershare每股利潤

Earningspersistence

Earningquality收益質(zhì)量

Economicentityassumption經(jīng)濟個體假定

Economicvalueadded經(jīng)濟價值增加

Effectiveinterestmethod實際利息法

Effectiveinterestrate實際利率

Equity所有者權(quán)益

Equityinvestment權(quán)益投資

Equityissuance發(fā)行股票

Equitymethod權(quán)益法

Equitysecurity股本證券

ERISA

Escrow代管

Exchangerate匯率

Expense費用

Expensed

Externalfinancing外部融資

Extraordinaryitem非經(jīng)常項目

F

Facevalue面值

Fairmarketvalue公允市價

Financialaccounting財務(wù)會計

Financialaccountingstandards財務(wù)會計

FinancialAccountingStandardsBoard財務(wù)會計標準委員會

Financialcondition財務(wù)狀況

Financialflexibility財務(wù)彈性

Financialperformance財務(wù)業(yè)績

Financialratioanalysis財務(wù)比率分析

Financialstatementanalysis財務(wù)報表分析

Financialstatements財務(wù)報表

Financingactivities融資活動

First-in,first-out先進先出法

Fiscalperiodassumption會計期假設(shè)

Fiscalyear會計年度

Fixedassetturnover固定資產(chǎn)周轉(zhuǎn)

Fixedassets固定資產(chǎn)

FOBdestination離岸貨價

FOBshippingpoint起運點交貨

Footnotes附注

Forwardcontract期貨合同

Freight-in運費已付

Frequenttransactions經(jīng)常性交易

G

Gaincontingency或有收益

Generallyacceptedaccountingprinciples一般會計原則

Goingconcern持續(xù)經(jīng)營

Goodsintransit在途商品

Goodwill商譽

Governmentaccounting政府會計

Grossmargin毛利，邊際貢獻

Grossprofit毛利

H

Hedging套期保值

Hiddenreserves秘密準備

Historicalcost歷史成本

Humancapital人力資源

Hybridsecurity混合證券

I

Income收益

Incomesmoothing

Incomestatement損益表

Independentauditor獨立審計

Indirectmethod間接法

Industry行業(yè)

Inflation通貨膨脹

Inputmarket投入市場

Installmentobligation分期付款

Intangibleasset無形資產(chǎn)

Intentiontoconvert

Interest利息

Interestcoverageratio利息保障比率

Interest-bearingobligation附息債務(wù)

Internalcontrolsystem內(nèi)部控制系統(tǒng)

Internalfinancing內(nèi)部籌資

InternalRevenueCode國內(nèi)稅收法規(guī)

InternalRevenueService國內(nèi)稅收總署

Interperiodtaxallocation跨期稅款分攤

Intraperiodtaxallocation所得稅期內(nèi)分攤

Inventory存貨

Inventoryturnover存貨周轉(zhuǎn)

Investingactivities投資活動

L

Land土地，不動產(chǎn)

Last-in,first-out后進先出

Lease租賃

Leaseholdobligation

Leverage杠桿效應(yīng)

Liability負債

Lifeofabond年金期間

LIFOconformityrule后進先出法一致性規(guī)則

LIFOliquidation后進先出法清算

LIFOreserve后進先出法準備

Lineofcredit信用限額

Liquidation清算

Liquidity流動性

Listedcompany上市公司

Loancontract貸款合同

Loancovenant貸款契約

Long-terminvestments長期投資

Loss虧損

Losscontingency或有損失

Lower-of-cost-or-marketrule成本與市價孰低原則

M

MACRS加速成本回收法修正系統(tǒng)

Maintenanceexpenditure維修費用

Managementaccounting管理會計

Managementdiscretion管理決策

Managementletter管理建議書

Manufacturingcompany制造公司

Margin毛利

Mark-to-marketaccounting按市場計價法會計

Markdown減低標價

Marketprice市場價格

Marketratio

Marketshare市場份額

Marketvalue市價

Measurementtheory計量理論

Merchandiseinventory商品盤存

Merger合并

Misclassification

Mortgage抵押，按揭

Mortgagepayable應(yīng)付抵押款

Multinationalcorporation跨國公司

Multistepformat

N

Naturalresourcecost自然資源成本

Netassets凈資產(chǎn)

Netbookvalue凈賬面價值

Netcreditsales凈賒銷值

Netearnings凈收益

Netincome凈收益

Netoftax稅后凈額

Netoperationincome凈營業(yè)收入

Netprofit凈收益

Netrealizablevalue可實現(xiàn)凈值

Netsales銷售凈額

Networth資本凈值

notesreceivable應(yīng)收票據(jù)

O

Objectivity

Obsolescence過時，陳舊

Off-balance-sheetfinancing資產(chǎn)負債表外融資

Openaccount未清賬戶

Operatingactivities經(jīng)營活動

Operatingcycle營業(yè)周期

Operatingdays營業(yè)日

Operatingexpenses營業(yè)費用

Operatingincome營業(yè)收益

Operatinglease經(jīng)營租賃

Operatingmargin營業(yè)毛利

Operatingperformance經(jīng)營業(yè)績

Operatingrevenues營業(yè)收入

Operatingtransactions

Opinionletter審計報告

Otherrevenuesandexpenses其它收益和虧損

Outputmarket輸出市場

Outstandingshares發(fā)行在外的股份

Overhead管理費用

Overstatingfinancialperformanceandcondition

Owner’sequity所有者權(quán)益

P

Paperprofits賬面利潤

Pervalue面值

Parentcompany母公司

Participatingpreferredstock參與優(yōu)先股

Partnership合伙

Patent專利

Paymentsinadvance預(yù)付款

Pension養(yǎng)老金

Percentage-of-credit-salesapproach賒銷百分比法

Periodicmethod定期法

Perpetualmethod永續(xù)法

Physicalobsolescence實物陳舊

Portfolio投資組合

Postacquisitionexpenditures收購后費用

Postretirementcosts退休后成本

Preemptiveright優(yōu)先股權(quán)

Premiumonbondspayable應(yīng)付債券溢價

Prepaidexpenses準備成本

Presentvalue現(xiàn)值

Principal本金當事人

Priorperiodadjustment前期調(diào)整數(shù)

Privatecompany私人公司

Proceeds收入

Productioncapacity生產(chǎn)能力

Productionefficiency生產(chǎn)效率

Proformafinancialstatements

Profit利潤

Profitandlossstatement損益表

Profitmargin毛利

Profitability獲利能力

Profitabilityratios獲利能力比率

Property財產(chǎn)

Property,plan,andequipment財產(chǎn)，車間和設(shè)備

Purchasemethod購買法

Purchasingpower購買力

Q

Qualifiedauditreport有保留意見的審計報告

Quickratio速動比率

R

Rateofreturn回報率

Readilymarketable

Realizedgainorloss已實現(xiàn)收益或損失

Recognizedgainorloss確認收益或損失

Redemption贖回

Refinancing再籌資

Relatedpartytransaction關(guān)聯(lián)交易

Retirement退休，退股

Returnonassets資產(chǎn)報酬率

Returnonequity凈資產(chǎn)收益率

Returnonequityfromfinancialleverage融資杠桿凈資產(chǎn)收益率

Returnoninvestment投資回報率

Risk-freereturn無風(fēng)險回報

S

Sales銷售

Salesgrowth銷售增長

Salesreturns銷售退回

Salvagevalue殘值

Securednote有擔保票據(jù)

SecuritiesandExchangeCommission證券及期貨事務(wù)監(jiān)察委員會

Security證券

Servicecompany服務(wù)公司

Servicerevenue服務(wù)收益

SG&A銷售，一般和行政花費

Short-termdebt短期負債

Short-terminvestment短期投資

Similarasset

Soleproprietorship獨資經(jīng)營

Solvency償債能力

Solvencyratios償債比率a/c,A/Caccount帳戶、帳目

a/c,A/Caccountcurrent往來帳戶、活期存款帳戶

A&Caddendaandcorrigenda補遺和勘誤

Acc.acceptanceoraccepted承兌

Accrd.Intaccruedinterest應(yīng)計利息

Acct.account帳戶、帳目

Acct.accountant會計師、會計員

Acct.accounting會計、會計學(xué)

Acct.No.accountnumber帳戶編號、帳號

Acct.Tit.accounttitle帳戶名稱、會計科目

ACNairconsignment航空托運單

a/cno.accountnumber帳戶編號、帳號

Acpt.acceptanceoraccepted承兌

A/CSPay.accountspayable應(yīng)付帳款

A/CSRec.accountsreceivable應(yīng)收帳款

ACTadvancecorporationtax預(yù)扣公司稅

ACUAsiaCurrencyUnit亞洲貨幣單位

A.C.Vactualcashvalue實際現(xiàn)金價值

a.d.,a/dafterdate開票后、出票后

ADRSassetdepreciationrangesystem固定資產(chǎn)分組折舊法

Adv.advance預(yù)付款

ad.val.,A/Vadvaloremto(accordingvalue)從價

Agt.agent代理人

Agt.agreement協(xié)議、契約

AJEadjustingjournalentries調(diào)整分錄

Amt.amount金額、總數(shù)

Ann.annuity年金

A/Paccountpaid已付賬款

A/Paccountpayable應(yīng)付帳款

A/Paccountingperiod會計期間

A/Padviseandpay付款通知

A/Raccountreceivable應(yīng)收帳款

A/Rattherateof以……比例

a/rallrisks（保險)全險

Arr.arrivals,arrived到貨、到船

A/S,a/saftersight見票即付

A/S，acc/saccountsales承銷帳、承銷清單，售貨清單

ass.assessment估征、征稅

assimt.assignment轉(zhuǎn)讓、讓與

ATCaveragetotalcost平均總成本

ATMatthemoney僅付成本錢

ATMAutomaticTellerMachine自動取款機（柜員機)

ATSautomatedtradesystem自動交易系統(tǒng)

ATSautomatictransferservice自動轉(zhuǎn)移服務(wù)

Attn.attention注意

Atty.attorney代理人

auct.auction拍賣

Aud.auditor審計員、審計師

Av.average平均值

a.w.allwool純羊毛

BAbankacceptance銀行承兌匯票

bal.balance余額、差額

banky.bankruptcy破產(chǎn)、倒閉

Batbattery電池

b.b.beare