財務英語簡稱

1、財務英語詞匯AAccelerated methods of depreciation 加速折舊法Accounting equation 會計等式Accounting period 會計期間Accounts payable 應付賬款Accounts payable turnover 應付賬款周轉(zhuǎn)Accounts receivable 應收賬款Accounts receivable turnover 應收賬款周轉(zhuǎn)Accrual accounting權(quán)責發(fā)生制會計Accruals應計工程Accrued payables 應付款項Accumulated depreciation 累計折 I日Activ

2、ity method 作業(yè)方法Activity ratios 作業(yè)比率Actuary精算師，精算Additional paid-in capital 資本公積Aging schedule賬齡分析表Allowance method 備抵法Amortization 攤銷Analytic review分析性復核Annual report 年報Annuity 年金Appropriation of retained earnings 留存收益安排Asset資產(chǎn)Asset depreciation range (ADR)資產(chǎn)折舊范圍Asset impairment 資產(chǎn)清理Asset mixAsset r

3、etirement 資產(chǎn)報廢Asset turnover資產(chǎn)周轉(zhuǎn)率Audit審計Audit committee 審計委員會Audit opinion 審計意見Audit report審計報告Authorized shares授權(quán)股本，注冊股份Available-for-sale securities 短期投資Averaging assumptionBBad debts 壞賬Balance sheet資產(chǎn)負債表Bank reconciliation 銀行對賬單Basic earnings per share 基本每股盈利Betterment 改良board of directors 董事會bon

4、d債券契約bonds payable應付債券book gain/loss賬面收益/損失book value賬面價值borrowing capacity 融資力量business acquisition 企業(yè)兼并business combination 企業(yè)合并business environmentbusiness segment企業(yè)內(nèi)部責任單位CCall provision提前贖回條款Capital 資產(chǎn)Capital lease資本租賃Capital structure 資本結(jié)構(gòu)Capital structure leverage 資本結(jié)構(gòu)杠桿Capitalization ratios 資

5、本比率Capitalize 資本化Cash discount現(xiàn)金折扣Cash equivalent現(xiàn)金等價物Cash flow現(xiàn)金流Cash flow accounting現(xiàn)金流量法會計Cash flow from financing籌資產(chǎn)生的現(xiàn)金流量Cash flow from investing投資產(chǎn)生的現(xiàn)金流量Cash flow from operations經(jīng)營產(chǎn)生的現(xiàn)金流量Cash flow projection 現(xiàn)金工程Cash management 現(xiàn)金管理Certificate of deposit 存款單Certified public accountant 注冊會計師Cla

6、ssified balance sheet 分類資產(chǎn)負債閉Clean audit opinion 無保存意見Collateral抵押品，擔保品Collection period 商業(yè)票據(jù)Common earnings leverage 一般收入杠桿Common stock 一般股Common-size financial statementsCompensating balance 抵銷余額Compensation committeeCompensation contractsConservatism 穩(wěn)健Consignment 寄銷品Consistency 連續(xù)性Consolidated f

7、inancial statements 合并貝才務報表Contingency或有事項Contingent liability 或有負債Contra account 對銷賬戶Contributed capital 實繳資本Controlling interest 控股權(quán)益Convertible bonds 可轉(zhuǎn)換債券Copyright 版權(quán)Corporation 公司Cost本錢Cost expiration 本錢耗用Cost method 本錢法Cost of capital 資金本錢Cost of goods sold 銷貨本錢Covenant 契約CPA certified public

8、accountant 注冊會計師Credit quality 信用程度Credit rating信用評級Credit terms信用條件Creditor債權(quán)人Cumulative preferred stock 累積優(yōu)先股Current assets 流淌資產(chǎn)Current cost現(xiàn)行本錢Current Replacement Cost 現(xiàn)行重置本錢Current liabilities 流淌負債Current maturity of long-term debts 即將到期的長期負債Current ratio流淌比率DDebenture 債券Debt債務Debt covenant債務契約D

9、ebt investment債權(quán)性投資Debt ratio負債比率Debt redemptions 債務清償Debt/equity ratio負債/權(quán)益比率Default 違約Deferred cost遞延本錢Deferred income 遞延收益Deferred income taxes 遞延使得稅Deferred revenue 遞延收入Defined benefit pension plan即定收益養(yǎng)老金方案Defined contribution pension plan 即定供款養(yǎng)老金方案Depletion 折耗Depreciation 折舊Depreciation base 折舊

10、系數(shù)Depreciation expense 折舊 費用Diluted earnings per share 攤薄后每股盈利Dilution 攤薄Dilutive securities 攤薄證券Direct method 直線法Direct write-off method 直接注銷法Discount on bond payable 應付債券折價Discount rate貼現(xiàn)率，折扣率Dissimilar assetDivestiture 風險Dividend yield 股息率Dividends 股息Dividends in arrears 應付股利Double taxation 雙重征稅D

11、ouble-declining-balance method 雙倍余額遞減法DuPont Model杜邦體系EEarned capitalEarning power盈利力量Earnings 盈利Earnings per share 每股利潤Earnings persistenceEarning quality 收益質(zhì)量Economic entity assumption 經(jīng)濟個體假定Economic value added經(jīng)濟價值增加Effective interest method 實際利息法Effective interest rate 實際利率Equity全部者權(quán)益Equity inve

12、stment 權(quán)益投資Equity issuance 發(fā)行股票Equity method 權(quán)益法Equity security 股本證券ERISAEscrow代管Exchange rate 匯率Expense 費用ExpensedExternal financing 外部融資Extraordinary item 非常常項 目FFace value 面值Fair market value 公允市價Financial accounting 貝才務會計Financial accounting standards 貝才務會計Financial Accounting Standards Board 財務

13、會計標準委員會Financial condition 財務狀況Financial flexibility 財務彈性Financial performance 財務業(yè)績Financial ratio analysis 財務比率分析Financial statement analysis 財務報表分析Financial statements 財務報表Financing activities 融資活動First-in, first-out 先進先出法Fiscal period assumption 會計期假設(shè)Fiscal year會計年度Fixed asset turnover固定資產(chǎn)周轉(zhuǎn)Fixed

14、 assets固定資產(chǎn)FOB destination 離岸貨價FOB shipping point 起運點交貨Footnotes 附注Forward contract 期貨合同F(xiàn)reight-in運費已付Frequent transactions 常常性交易GGain contingency 或有收益Generally accepted accounting principles 一般會計原貝1JGoing concern持續(xù)經(jīng)營Goods in transit 在途商品Goodwill 商譽Government accounting 政府會計Gross margin毛利，邊際貢獻Gross

15、profit 毛利HHedging套期保值Hidden reserves 隱秘預備Historical cost 歷史本錢Human capital人力資源Hybrid security 混合證券IIncome收益Income smoothingIncome statement 損益表Independent auditor 獨立審計Indirect method 間接法Industry 行業(yè)Inflation通貨膨脹Input market投入市場Installment obligation 分期付款I(lǐng)ntangible asset 無形資產(chǎn)Intention to convertIntere

16、st 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息債務Internal control system 內(nèi)部掌握系統(tǒng)Internal financing 內(nèi)部籌資Internal Revenue Code 國內(nèi)稅收法規(guī)Internal Revenue Service 國內(nèi)稅收總署 Interperiod tax allocation 跨期稅款分攤 Intraperiod tax allocation 所得稅期內(nèi)分攤Inventory 存貨Inventory turnover 存貨周轉(zhuǎn)Investing activit

17、ies 投資活動LLand 土地，不動產(chǎn)Last-in, first-out 后進先出Lease租賃Leasehold obligationLeverage杠桿效應Liability 負債Life of a bond年金期間LIFO conformity rule后進先出法全都性規(guī)章LIFO liquidation后進先出法清算LIFO reserve后進先出法預備Line of credit信用限額Liquidation 清算Liquidity流淌性Listed company 上市公司Loan contract貸款合同Loan covenant貸款契約Long-term investmen

18、ts 長期投資Loss虧損Loss contingency 或有損失Lower-of-cost-or-market rule本錢與市價孰低原那么MMACRS加速本錢回收法修正系統(tǒng)Maintenance expenditure 修理費用Management accounting 管理睬計Management discretion 管理決策Management letter 管理建議書Manufacturing company 制造公司Margin毛利Mark-to-market accounting按市場計價法會計Markdown減低標價Market price市場價格Market ratioM

19、arket share市場份額Market value 市價Measurement theory 計量理論Merchandise inventory 商品盤存Merger合并MisclassificationMortgage抵押，按揭Mortgage payable應付抵押款Multinational corporation 跨國公司Multistep formatNNatural resource cost 自然資源本錢Net assets凈資產(chǎn)Net book value凈賬面價值Net credit sales 凈賒銷值Net earnings 凈收益Net income凈收益Net o

20、f tax稅后凈額Net operation income 凈營業(yè)收入Net profit凈收益Net realizable value 可實現(xiàn)凈值Net sales銷售凈額Net worth資本凈值notes receivable 應收票據(jù)OObjectivityObsolescence 過 口寸，陳舊Off-balance-sheet financing 資產(chǎn)負債表外融資Open account未清賬戶Operating activities 經(jīng)營活動Operating cycle 營業(yè)周期Operating days 營業(yè)日Operating expenses 營業(yè)費用Operating

21、 income 營業(yè)收益Operating lease 經(jīng)營租賃Operating margin 營業(yè)毛利Operating performance 經(jīng)營業(yè)績Operating revenues 營業(yè)收入Operating transactionsOpinion letter 審計報告Other revenues and expenses 其它收益和虧損Output market輸出市場Outstanding shares發(fā)行在外的股份Overhead管理費用Overstating financial performance and conditionOwners equity全部者權(quán)益PPa

22、per profits賬面利潤Per value 面值Parent company 母公司Participating preferred stock 參加優(yōu)先股Partnership 合伙Patent專利Payments in advance 預付款Pension養(yǎng)老金Percentage-of-credit-sales approach 賒銷百分 比法Periodic method 定期法Perpetual method 永續(xù)法Physical obsolescence 實物陳舊Portfolio投資組合Postacquisition expenditures 收購后費用Postretire

23、ment costs 退休后本錢Preemptive right 優(yōu)先股權(quán)Premium on bonds payable 應付債券溢價Prepaid expenses 預備本錢Present value 現(xiàn)值Principal本金當事人Prior period adjustment 前期調(diào)整數(shù)Private company 私人公司Proceeds 收入Production capacity 生產(chǎn)力量Production efficiency 生產(chǎn)效率Pro forma financial statementsProfit利潤Profit and loss statement 損益表Profit margin 毛利Profitability 獲利力量Profita