財務(wù)會計英語專業(yè)詞匯

資產(chǎn)負(fù)債表BalanceSheet項目ITEM貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment*合并價差I(lǐng)ncorporatingpricedifference長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲備物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets資產(chǎn)負(fù)債表(續(xù)表)BalanceSheet項目ITEM短期借款Short-termloans應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利潤(股利)Profitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provisionforexpenses預(yù)計負(fù)債Accruedliabilities一年內(nèi)到期的長期負(fù)債Longtermliabilitiesduewithinoneyear其他流動負(fù)債Othercurrentliabilities流動負(fù)債合計Totalcurrentliabilities長期借款Long-termloanspayable應(yīng)付債券Bondspayable長期應(yīng)付款long-termaccountspayable專項應(yīng)付款Specialaccountspayable其他長期負(fù)債Otherlong-termliabilities其中:特準(zhǔn)儲備資金Including:Specialreservefund長期負(fù)債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負(fù)債合計Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實(shí)收資本(股本)SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補(bǔ)充流動資本Supplermentarycurrentcapital*未確認(rèn)的投資損失（以“-”號填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計Totalshareholder"sequity負(fù)債及所有者權(quán)益總計TotalLiabilities&Equity利潤表INCOMESTATEMENT項目ITEMS產(chǎn)品銷售收入Salesofproducts其中：出口產(chǎn)品銷售收入Including：Exportsales減：銷售折扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成本Costofsales其中：出口產(chǎn)品銷售成本Including：Costofexportsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費(fèi)用Less：Sellingexpenses管理費(fèi)用Generalandadministrativeexpenses財務(wù)費(fèi)用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestihcome)匯兌損失(減匯兌收益)Exchangelosses(minusexchangegains)產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務(wù)利潤Add：profitfromotheroperations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Non-operatingincome減：營業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅Less：Incometax凈利潤Netprofit

A部AAA美國會計學(xué)會Abacus《算盤》雜志abacus算盤Abandonment廢棄,報廢;委付abandonmentvalue廢棄價值abatement①減免②沖銷abilitytoservicedebt償債能力abnormalcost異常成本abnormalspoilage異常損耗abovepar超過票面價值abovetheline線上項目absoluteamount絕對數(shù),絕對金額absoluteendorsement絕對背書absoluteinsolvency絕對無力償付absolutepriority絕對優(yōu)先求償權(quán)absolutevalue絕對值absorb攤配,轉(zhuǎn)并absorptionaccount攤配賬戶,轉(zhuǎn)并賬戶absorptioncosting攤配成本計算法abstract摘要表abuse濫用職權(quán)abuseoftaxshelter濫用避稅項目ACCA特許公認(rèn)會計師公會acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折舊法,快速折舊法accelerationclause加速償付條款,提前償付條款acceptance①承兌②已承兌票據(jù)③驗(yàn)收acceptancebill承兌票據(jù)acceptanceregister承兌票據(jù)登記簿acceptancesampling驗(yàn)收抽樣accesstime存取時間accommodation融通accommodationbill融通票據(jù)accommodationendorsement融通背書account①賬戶,會計科目②賬簿,報表③賬目,賬項④記賬accountability經(jīng)營責(zé)任,會計責(zé)任accountabilityunit責(zé)任單位Accountancy《會計》雜志accountancy會計accountant會計員,會計師accountantgeneral會計主任,總會計accountingincharge主管會計師accountant,slegalliability會計師的法律責(zé)任accountant,sreport會計師報告accountant,sresponsibility會計師職責(zé)accountform賬戶式,賬式accounting①會計②會計學(xué)accountingassumption會計假定,會計假設(shè)accountingbasis會計基準(zhǔn),會計基本方法accountingchanges會計變更accountingconcept會計概念accountingcontrol會計控制accountingconvention會計常規(guī),會計慣例accountingcorporation會計公司accountingcycle會計循環(huán)accountingdata會計數(shù)據(jù)accountingdoctrine會計信條accountingdocument會計憑證accountingelements會計要素accountingentity會計主體,會計個體accountingentry會計分錄accountingequation會計等式accountingevent會計事項accountingexposure會計暴露,會計暴露風(fēng)險accountingfirm會計事務(wù)所AccountingHallofFame會計名人堂accountingharmonization會計協(xié)調(diào)化accountingidentity會計恒等式accountingincome會計收益accountinginformation會計信息accountinginformationsystem會計信息系統(tǒng)accountinginternationalization會計國際化accountingjournals會計雜志accountinglegislation會計法規(guī)accountingmanual會計手冊accountingobjective會計目標(biāo)accountingperiod會計期accountingpolicies會計政策accountingpostulate會計假設(shè)accountingpractice會計實(shí)務(wù)accountingprinciple會計原則AccountingPrincipleBoard會計原則委員會accountingprocedures會計程序accountingprofession會計職業(yè),會計專業(yè)accountingrateofreturn會計收益率accountingrecords會計記錄,會計簿籍AccountingReview《會計評論》accountingrules會計規(guī)則AccountingSeriesRelease《會計公告文件》accountingservice會計服務(wù)accountingsoftware會計軟件accountingstandard會計標(biāo)準(zhǔn),會計準(zhǔn)則accountingstandardization會計標(biāo)準(zhǔn)化AccountingStandardsBoard會計準(zhǔn)則委員會(英)AccountingStandardsCommittee會計準(zhǔn)則委員會(英)accountingsystem①會計制度②會計系統(tǒng)accountingtechnique會計技術(shù)accountingtheory會計理論accountingtransaction會計業(yè)務(wù),會計賬務(wù)AccountingTrendandTechniques《會計趨勢和會計技術(shù)》accountingunit會計單位accountingvaluation會計計價accountingyear會計年度accounts會計賬簿,會計報表accountsales承銷清單,承銷報告單accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accountsreceivableagingschedule應(yīng)收賬款賬齡分析表accountsreceivableassigned已轉(zhuǎn)讓應(yīng)收賬款accountsreceivablecollectionperiod應(yīng)收賬款收款期accountsreceivablediscounted已貼現(xiàn)應(yīng)收賬款accountsreceivablefinancing應(yīng)收賬款籌資,應(yīng)收賬款融資accountsreceivablemanagement應(yīng)收賬款管理accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion增殖accrualbasisaccounting應(yīng)計制會計,權(quán)責(zé)發(fā)生制會計accruedasset應(yīng)計資產(chǎn)accruedexpense應(yīng)計費(fèi)用accruedliability應(yīng)計負(fù)債accruedrevenue應(yīng)計收入accumulateddepreciation累計折舊accumulateddividend累計股利accumulatedearningstax累積盈余稅,累積收益稅accumulation累積,累計acidtestratio酸性試驗(yàn)比率acquiredcompany被盤購公司,被兼并公司acquisition購置,盤購acquisitionaccounting盤購會計acquisitioncost購置成本acquisitiondecision購置決策acquisitionexcess盤購超支acquisitionsurplus盤購盈余across-the-board全面調(diào)整ACT預(yù)交公司稅act法案,法規(guī)action起訴,訴訟activeaccount活動賬戶activeassets活動資產(chǎn)activity業(yè)務(wù)活動,作業(yè)activityaccount作業(yè)賬戶activityaccounting作業(yè)會計activityratio業(yè)務(wù)活動比率activityvariance業(yè)務(wù)活動量差異actofbankruptcy破產(chǎn)法actofcompany公司法actofGod天災(zāi),不可抗力actualcapital實(shí)際資本actualvalue實(shí)際價值actualwage實(shí)際工資addedvalue增值addedvaluestatement增值表addedvaluetax增值稅addition增置,擴(kuò)建additionaldepreciation附加折舊,補(bǔ)提折舊additionalpaid-incapital附加實(shí)繳資本additionaltax附加稅adequatedisclosure充分披露adjunctaccount附加賬戶adjustable-ratebond可調(diào)整利率債券adjustedgrossincome調(diào)整后收益總額,調(diào)整后所得總額adjustedtrialbalance調(diào)整后試算表adjustingentry調(diào)整分錄adjustment調(diào)整adjustmentaccount調(diào)整賬戶adjustmentbond調(diào)整債券administrativeaccounting行政管理會計administrativebudget行政管理預(yù)算administrativeexpense行政管理費(fèi)用ADR資產(chǎn)折舊年限幅度advaloremtax從價稅advance預(yù)付款,墊付款advancecorporationtax預(yù)交公司稅advancesfromcustomers預(yù)收客戶款advancetosuppliers預(yù)付貨款adventure投機(jī)經(jīng)營,短期經(jīng)營adverseopinion反面意見,否定意見adversevariance不利差異,逆差advisoryservices咨詢服務(wù)affiliatedcompany聯(lián)營公司affiliation聯(lián)營afterclosingtrialbalance結(jié)賬后試算表aftercost售后成本afterdate出票后兌付aftersight見票后兌付after-tax稅后AGA政府會計師聯(lián)合會age壽命,賬齡,資產(chǎn)使用年限ageallowance年齡減免ageanalysis賬齡分析agency代理,代理關(guān)系agencycommission代理傭金agencyfund代管基金agenda議事日程,備忘錄agent代理商,代理人aggregatebalancesheet合并資產(chǎn)負(fù)債表aggregateincomestatement合并損益表AGI調(diào)整后收益總額,調(diào)整后所得總額agingofaccountsreceivable應(yīng)收賬款賬齡分析agingschedule賬齡表agio貼水,折價agiotage匯兌業(yè)務(wù),兌換業(yè)務(wù)AGM年度股東大會agreement協(xié)議agreementofpartnership合伙協(xié)議AICPA美國注冊公共會計師協(xié)會AIS會計信息系統(tǒng)allcapitalearningsrate資本總額收益率all-inclusiveincomeconcept總括收益概念allocation分?jǐn)?分配allocationcriteria分配標(biāo)準(zhǔn)allotment①分配,撥付②分配數(shù),撥付數(shù)allowance①備抵②折讓③津貼allowanceforbaddebts呆賬備抵allowancefordepreciation折舊備抵賬戶allowancemethod備抵法all-purposefinancialstatement通用財務(wù)報表,通用會計報表alpharisk阿爾法風(fēng)險,第一種審計風(fēng)險alteredcheck涂改支票alternativeaccountingmethods可選擇性會計方法alternativeproposals替代方案,備選方案amalgamation企業(yè)合并AmericanAccountingAssociation美國會計學(xué)會Americandepositoryreceipts美國銀行證券存單,美國銀行證券托存收據(jù)AmericanInstituteofCertifiedPublicAccountants美國注冊會計師協(xié)會,美國注冊公共會計師協(xié)會Americanoption美式期權(quán)AmericanStockExchange美國股票交易所amortization①攤銷②攤還amortizedcost攤余成本amount金額,合計amountdiffer金額不符amountdue到期金額amountof1dollar1元的本利和analysis分析analyst分析師analyticalreview分析性檢查annualaudit年度審計annualclosing年度結(jié)賬annualgeneralmeeting年度股東大會annualize按年折算annualizednetpresentvalue折算年度凈現(xiàn)值annualreport年度報告annuity年金annuitydue期初年金annuityinadvance預(yù)付年金annuityinarrears遲付年金annuitymethodofdepreciation年金折舊法antedate填早日期anticipation預(yù)計,預(yù)列anti-dilutionclause防止稀釋條款anti-pollutioninvestment消除污染投資anti-profiteeringtax反暴利稅anti-taxavoidance反避稅anti-trustlegislation反拖拉斯立法A/P應(yīng)付賬款A(yù)PB會計原則委員會APBOpinion《會計原則委員會意見書》Application申請,申請書appliedoverhead已分配間接費(fèi)用appraisal估價appraisalcapital評估資本appraisalsurplus估價盈余appraiser估價員,估價師appreciation增值appropriatedretainedearnings已撥定留存收益,已指定用途留存收益appropriation撥款,指撥經(jīng)費(fèi)appropriationaccount①撥款賬戶②留存收益分配賬戶appropriationbudget撥款預(yù)算approval核定,審批approvedaccount核定賬戶approvedbond核定債券A/R應(yīng)收賬款arbitrage套利,套匯arbitragetransaction套利業(yè)務(wù),套匯業(yè)務(wù)arbitration仲裁,公斷arithmeticalerror算術(shù)誤差arm,s-lengthprice正常價格,公正價格arm,s-lengthtransaction一臂之隔交易,正常交易ARR會計收益率arrears①拖欠,欠款②遲付arrestment財產(chǎn)扣押AuthurAnderson&Co.約瑟?安德森會計師事務(wù)所,安達(dá)信會計師事務(wù)所article文件條文,合同條款articlesofincorporation公司章程articlesofpartnership合伙契約articulate環(huán)接articulatedconcept環(huán)接觀念artificialintelligence人工智能ASB審計準(zhǔn)則委員會ASE美國股票交易所AsianDevelopmentBank亞洲開發(fā)銀行Asiandollar亞洲美元askingprice索價,賣方報價assessedvalue估定價值assessment①估定,查定②特別稅捐,特別攤派稅捐asset資產(chǎn)assetcover資產(chǎn)擔(dān)保,資產(chǎn)保證assetdepreciationrange資產(chǎn)折舊年限幅度asset-liabilityview資產(chǎn)—負(fù)債觀念assetquality資產(chǎn)質(zhì)量assetretirement資產(chǎn)退役,資產(chǎn)報廢assetrevaluation資產(chǎn)重估價assetstripping資產(chǎn)剝離,資產(chǎn)拆賣assetstructure資產(chǎn)結(jié)構(gòu)assetturnover資產(chǎn)周轉(zhuǎn)率assetvaluation資產(chǎn)計價assignmentofaccountsreceivable應(yīng)收賬款轉(zhuǎn)讓associatedcompany聯(lián)屬公司,附屬公司AssociationofGovernmentAccounting政府會計師協(xié)會assumedliability承擔(dān)債務(wù),承付債務(wù)AT稅后atcost按成本atpar按票面額,平價atsight見票兌付,即期兌付attachedaccount被查封賬戶attachment扣押,查封attest證明,驗(yàn)證attestation證明書,鑒定書audit審核,審計auditability可審核性auditcommittee審計委員會auditcoverage審計范圍auditedfinancialstatement審定財務(wù)報表,審定會計報表auditevidence審計證據(jù),審計憑證AuditGuides《審計指南》auditing①審計②審計學(xué)auditingprocedure審計程序auditingprocess審計過程auditingstandard審計標(biāo)準(zhǔn),審計準(zhǔn)則AuditingStandardsBoard審計準(zhǔn)則委員會Auditor審計員,審計師auditorgeneral審計主任,總審計auditor,slegalliability審計師法律責(zé)任auditor,sopinion審計師意見書auditor,sreport審計師報告,查賬報告auditprogram審計工作計劃auditreport審計報告auditrisk審計風(fēng)險auditsampling審計抽樣auditsoftware審計軟件audittest審計抽查audittrail審計脈絡(luò),審計線索auditworkingpaper審計工作底稿authorizedcapitalstock核定股本,法定股本automatedclearinghouse自動票據(jù)交換所automatedtellermachine自動取款機(jī)automatictransferservice自動轉(zhuǎn)賬服務(wù)availableasset可用資產(chǎn)availableinventory可用存貨averagebalance平均余額averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存貨,平均庫存averagelife平均壽命,平均使用年限averagepaymentperiod(ofaccountspayable)應(yīng)付賬款平均付款期averagerateofreturn平均收益率averages股票價格平均指數(shù)avoidablecost可避免成本B部backcharge欠費(fèi)費(fèi)用backdate倒填日期,填早日期backedbill背書票據(jù)back-endload后期負(fù)擔(dān)backer①票據(jù)擔(dān)保人②財務(wù)支持人backlogdepreciation欠提折舊backorder欠交訂貨backpay欠付工資backtax欠交稅款back-to-backcredit對開信用證back-to-backloan對銷貸款backwardation倒價backwardintegration逆向合并badcheck空頭支票baddebt呆賬,呆賬賬戶baddebtaccount呆賬賬戶baddebtexpense呆賬費(fèi)用baddebtratio呆賬比率baddebtrecovery呆賬收回bailment寄銷,寄托bailout抽資bailoutperiod投資返還期balance①余額②平衡balancebudget平衡預(yù)算balancedue結(jié)欠余額balancefund平衡基金balanceofaccount賬戶余額balanceofpayment國際收支差額balanceofretainedearnings留存收益余額balancesheet資產(chǎn)負(fù)債表balancesheetaccount資產(chǎn)負(fù)債表賬戶balancesheetanalysis資產(chǎn)負(fù)債表分析balancesheetaudit資產(chǎn)負(fù)債表審計balancesheetdate結(jié)賬日期balancesheetratio資產(chǎn)負(fù)債表比率balancesheettotal資產(chǎn)負(fù)債表總額balloonpayment漂浮式付款bank銀行bank(er,s)acceptance銀行承兌,銀行承兌匯票bankbalance銀行存款余額bankbook存折bankcharge銀行手續(xù)費(fèi)bankcheckingaccount銀行支票賬戶,銀行活期存款賬戶bankconfirmation銀行證明信函bankcredit銀行信用,銀行信貸bankcustody銀行保險庫bankdraft銀行匯票banker①銀行家②銀行bankfailure銀行倒閉bankloan銀行貸款bankoverdraft銀行透支bankreconciliationstatement銀行對賬單,銀行存款調(diào)節(jié)表bankreference銀行征信信函bankrun銀行擠兌bankruptcy破產(chǎn)bankruptcyact破產(chǎn)法bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcyprediction破產(chǎn)判斷BankruptcyReformActof19781978年破產(chǎn)改革法banktransfer銀行匯兌業(yè)務(wù),銀行轉(zhuǎn)賬業(yè)務(wù)bargain①合同,談判②廉價貨bargainmoney定金bargainpurchaseoption承租人優(yōu)先購置權(quán)bargainrenewedoption承租人優(yōu)先續(xù)租權(quán)bargainsale廉價銷售barometers經(jīng)濟(jì)晴雨表,經(jīng)濟(jì)指標(biāo)barometersstock晴雨表股票barter以貨易貨bartertransaction易貨業(yè)務(wù)base基數(shù)baseperiod基期baseprice基價baserate基礎(chǔ)利率basestock基礎(chǔ)存量BASIC基礎(chǔ)語言basicearningspershare每股基礎(chǔ)收益basis基準(zhǔn)basisofaccounting會計基準(zhǔn),會計方法basisoftaxation計稅基準(zhǔn)basispoint基點(diǎn)basketpurchase整套采購,總價采購batchcosting分批成本計算法batchprocessing分批處理,分批數(shù)據(jù)處理B/D過次頁B/E匯票BEanalysis損益分界分析,保本分析bear①承擔(dān),負(fù)擔(dān)②賣空者,空頭bearer持票人bearerbond不記名債券bearerdraft不記名匯票bearinterest附息,負(fù)擔(dān)利息bearmarket熊市,下跌行情bearsqueeze榨空頭beatingthemarket戰(zhàn)勝股市before-separationcost分離前成本before-taxincome稅前收益BeginnersAll-purposeSymbolicInstructionCode基礎(chǔ)語言,初學(xué)者通用符號指令語言beginningbalance期初余額beginninginventory期初存貨bellwethersecurity領(lǐng)頭證券,龍頭證券belowpar低于票面價值belowtheline線下項目beneficialinterest受益人權(quán)益beneficialowner受益權(quán)人beneficiary受益人,受款人,受賠人benefit①效益,利益②福利金,津貼benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind實(shí)物福利benefitsystem職工福利制度best-effortsagreement證券盡力推銷協(xié)議betacoefficient貝塔系數(shù)betarisk貝塔風(fēng)險,第二種類型誤差betterment改造投資,改造工程投資B/F余額承前Bias偏差,偏向性bid①買價②投標(biāo)bidbond投標(biāo)保證金bidprice①買方出價,買價②投標(biāo)價格bigbath巨額沖銷BigBoard大證券交易所BigFive五大會計師事務(wù)所bill①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票billing開發(fā)票,開賬單billingclerk開票員billofentry報關(guān)單billofexchange匯票billoflading提貨單,提單billofmaterials用料單billofsales銷貨清單,賣據(jù)billspayable應(yīng)付票據(jù)billsreceivable應(yīng)收票據(jù)B/L提貨單blackmarket黑市blackmoney黑錢blankbilloflading不記名提貨單blankcheck空白支票blankendorsement不記名背書blanketmortgage總括抵押blanketorder總括訂貨單blanketprice總括價格blindentry失實(shí)分錄,未加說明的分錄blindpurchase盲目采購blue-chip藍(lán)籌碼股票,熱門股票blue-skylaws藍(lán)天法,股票發(fā)行控制法boardchairman董事長boardminutes董事會會議記錄boardofdirectors董事會boardoftrade同業(yè)公會,商會bond①債券②保證書,保證金③忠誠保證bondconversion債券兌換bonddiscount債券折價bondedgoods保稅貨物bondedwarehouse保稅倉庫bondfinancing債券籌資bondholder債券持有人bondindenture債券信托契約,債券契約bondingcompany忠誠擔(dān)保公司bondissuecost債券發(fā)行成本bondpremium債券溢價bondrating評定債券等級bondsoutstanding流通在外債券,未償付債券bondspayable應(yīng)付公司債券bondyield債券收益率bonus獎金,紅利bonusissue發(fā)行紅利股book①賬簿②賬面的③記賬bookaudit賬簿審計bookbalance賬面余額bookinventory賬面存貨,賬面盤存bookkeeper簿記員,記賬員bookkeeping①簿記,記賬②簿記學(xué)bookoffinalentry終結(jié)分錄賬簿bookoforginalentry原始分錄賬簿bookprofit賬面利潤,賬面盈利bookrateofreturn賬面收益率booksofaccounts賬簿bookvalue賬面價值bookvaluepershare每股賬面價值boot補(bǔ)價borrowing借貸,借款borrowingpower借款能力bottomline損益表底線,最終財務(wù)成果B/R應(yīng)收票據(jù)branch分支機(jī)構(gòu),分店branchaccounting分支機(jī)構(gòu)會計,分店會計branchcurrentaccount分支機(jī)構(gòu)往來賬戶,分店往來賬戶branchledger分支機(jī)構(gòu)分類賬brandname牌號名稱,商標(biāo)名稱breachofcontract違約,違反合同breachoftrust違反信托breakdown分解,按細(xì)目分類break-evenanalysis損益分界分析,損益平衡分析break-evenchart損益分界圖表,損益平衡圖表break-evenpoint損益分界點(diǎn),損益平衡點(diǎn)break-upvalue拆賣價值bribesandkickbacks賄賂和回扣bridgingloan過渡性貸款BritishAccountingAssociation英國會計學(xué)會broker經(jīng)紀(jì)人brokerage經(jīng)紀(jì)人傭金broughtdown入次頁,過次頁broughtforward承前頁budget預(yù)算budgetarycontrol預(yù)算控制budgetdecision預(yù)算決策bugeting預(yù)算編制budgetmanagement預(yù)算管理budgetvariance預(yù)算差異bufferstock保險庫存,緩沖存貨bull①買空②買空者,多頭bullion金銀塊,金銀條bullmarket牛市,漲市burden間接費(fèi)用burdenrate間接費(fèi)用率business①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)businessaccounting企業(yè)會計businessbarometer工商業(yè)指標(biāo)businesscombination企業(yè)合并businesscycle商業(yè)周期,商業(yè)循環(huán)businessenvironment企業(yè)環(huán)境businessfailure經(jīng)營失敗businessincome企業(yè)收益,營業(yè)收益businessrisk經(jīng)營風(fēng)險,營業(yè)風(fēng)險businesssegment企業(yè)分部businesstransaction企業(yè)交易,營業(yè)業(yè)務(wù)businesstrust企業(yè)經(jīng)營信托buyandholddecision購入和持存決策buyer,scredit買方信貸buyingexpense進(jìn)貨費(fèi)用buyout收購股權(quán),收購控制股權(quán)buyover收買,賄賂bylaws公司章程細(xì)則by-product副產(chǎn)品C部CA特許會計師cabletransfer電匯calculation計算calculator計算器calendaryear日歷年度call①期前償還,期前兌回②催交股款③買方期權(quán)callablebond可提前兌回債券callablepreferredstock可提前兌回優(yōu)先股callloan活期拆放貸款calloption股票購買期權(quán)callpremium提前兌回溢價callprice提前兌回價格callprovision提前兌回條款cancelablelease可取消租約cancelledcheck注銷支票C&F貨價加運(yùn)費(fèi)C&I貨價加保險費(fèi)capacity①生產(chǎn)能力②償債能力capacitycost生產(chǎn)能力成本,經(jīng)營能力成本capacitytoborrow借款能力capacitytocontract訂約能力,訂約資格capital資本金,資本capitalaccount資本賬戶capitaladdition資本增置capitalallowance資本減免capitalandliabilitiesratio資本負(fù)債比率capitalappreciation資本升值capitalasset資本性資產(chǎn)capitalassetpricingmodel資本性資產(chǎn)計價模型capitalauthorized額定資本,法定資本capitalbudget資本預(yù)算capitalcost資本成本capitaldeficit資本虧絀capitalexpenditure資本支出capitalgain資本利得,資本收益capitalimpairment資本減損capitalintensive資本密集capitalinvestment資本投資capitalinvestmentappraisal資本投資評價capitalization資本化capitalizationofearnings收益資本化capitalizationofinterest利息資本化capitalizedvalue資本化價值capitallease資本租賃capitalleverage資本杠桿作用capitalloss資本損失capitalmaintenanceconcept資本保持概念,資本維護(hù)概念capitalmarket資本市場capitalmarketline資本市場貝塔風(fēng)險線capitaloutlay資本支出capital-outputratio資本產(chǎn)值比率capitalpaid-in實(shí)繳股本,投入股本capitalrationing資本分配capitalreorganization資本改組capitalreserve資本公積金capitalreturn資本收益率,投資回收率capitalstock股本capitalstockoutstanding發(fā)行股本,流通在外股本capitalstockpremium股本溢價capitalstocksubscriptions認(rèn)購股本capitalstructure股本結(jié)構(gòu)capitalstructuredecision資本結(jié)構(gòu)決策capitalsurplus資本盈余capitalturnover資本周轉(zhuǎn)率capitalverification資本驗(yàn)證,驗(yàn)資CAPM資本性資產(chǎn)計價模型carriedinterest附帶權(quán)益carryback結(jié)轉(zhuǎn)前期扣減,移前扣減carryingcost置存成本,儲存成本carryingvalue①置存價值②抵押品價值carryover①結(jié)轉(zhuǎn)下期扣減,移后扣減②結(jié)轉(zhuǎn)庫存,滾存量CASB成本會計準(zhǔn)則委員會cash①現(xiàn)金②兌現(xiàn)cashability變現(xiàn)能力cashaccount現(xiàn)金賬戶cashasset現(xiàn)金資產(chǎn)cashaudit現(xiàn)金審計cashbasisaccounting現(xiàn)金收付制會計,收付實(shí)現(xiàn)制會計cashbonus現(xiàn)金紅利cashbreak-evenanalysis現(xiàn)金損益分界分析cashbudget現(xiàn)金預(yù)算cashcow現(xiàn)金母牛cashdeficit現(xiàn)金虧絀cashdisbursementjournal現(xiàn)金支出日記賬cashdiscount現(xiàn)金折扣cashdividend現(xiàn)金股利cashequivalent現(xiàn)金等價物cashequivalentvalue現(xiàn)金等值cashflow①現(xiàn)金流轉(zhuǎn)②現(xiàn)金流量cashflowstatement現(xiàn)金流轉(zhuǎn)表,現(xiàn)金流量表cash-flowtocapital-expenditureratio現(xiàn)金流量對資本支出比率cash-flowtototal-debtratio現(xiàn)金流量對負(fù)債總額比率cashforecast現(xiàn)金預(yù)測cashier出納員cashier,scheck銀行本票cashintransit在途現(xiàn)金cashjournal現(xiàn)金日記賬cashondelivery貨到付現(xiàn)cashonhand庫存現(xiàn)金cashposition現(xiàn)金狀況,現(xiàn)金頭寸cashreceiptsjournal現(xiàn)金收入日記賬cashrecords現(xiàn)金記錄cashsale現(xiàn)金銷售cashshortagesandoverages現(xiàn)金缺溢cashstatement現(xiàn)金報表cashturnoverratio現(xiàn)金周轉(zhuǎn)率cashwithorder現(xiàn)金訂貨,訂貨現(xiàn)金casting加總,合計casualaudit臨時審計CBA成本效益分析CCA現(xiàn)時成本會計CD存款單ceiling最高限額ceilingprice最高限價centralbank中央銀行centralization集中經(jīng)營,集權(quán)certainty確定性certaintydecision確定性決策certaintyequivalent確定等值certaintyequivalentcoefficient確定等值系數(shù)certificateofcapitalverification驗(yàn)資證明書certificateofdeposit存款單certificateofincorporation公司登記執(zhí)照,公司注冊證書certificateofindebtedness借據(jù)certificateofprotest拒付證明書certifiedaccountant注冊會計師certifiedcheck保付支票certifieddataprocessor注冊數(shù)據(jù)處理師certifiedfinancialplanners注冊財務(wù)計劃師certifiedfinancialstatement已審核財務(wù)報表,已審核會計報表certifiedinformationsystemauditor注冊信息系統(tǒng)審計師certifiedinternalauditor注冊內(nèi)部審計師certifiedmanagementaccountant注冊管理會計師certifiedpublicaccountant注冊公共會計師certifyingofficer簽付員chaindiscount連鎖折扣chainliquidation連續(xù)清算chairmanoftheboardofdirector董事長chairman,sreport董事長報告changefund找零備用金changingpricesaccounting物價變動會計charge①費(fèi)用②借記,借項③賒賬④留置權(quán)chargeaccount賒賬,賒賬賬戶chargeanddischargestatement信托財產(chǎn)(或遺產(chǎn))收支報表chargecard付款卡chargeoff注銷chargesale賒銷charter執(zhí)照,許可證charteredaccountant特許會計師charteredfinancialanalyst特許財務(wù)分析師chartedfinancialconsultant特許財務(wù)咨詢師,特許財務(wù)顧問chartist圖表分析專家chartofaccounts賬戶分類表,會計科目表chattel動產(chǎn)chattelmortgage動產(chǎn)抵押check①支票②檢查,核對checkandbalancesystem制約平衡制度,制衡制度checkcleaning支票交換checkingaccount支票賬戶,活期存款賬戶checkregister支票登記簿checkverification支票驗(yàn)證chiefaccountant總會計,會計主任chiefauditor總審計,審計主任chiefcashier總出納,出納主任chieffinancialofficer財務(wù)總裁,財務(wù)總經(jīng)理CHIPS票據(jù)交換所銀行內(nèi)部支付系統(tǒng)chronologicalbook序時賬簿CIF到岸價格circularization發(fā)函詢證circulatingasset流動資產(chǎn)circulatingcapital流動資本,流動資金claim索賠classificationofaccounts賬戶分類表classificationofassets資產(chǎn)分類classificationofliabilities負(fù)債分類classificationofstockholders,equity股東產(chǎn)權(quán)分類classifiedcommonstock分類普通股classifiedtrialbalance分類試算表clawback追回稅款clean①不附帶保留條件②不附其他單據(jù)③不附利息cleanbillofexchange光票匯票cleanletterofcredit光票信用證clearance①結(jié)關(guān),報關(guān)②票據(jù)交換,清算③清倉clearanceagent報關(guān)結(jié)算代理商clearancesale清倉減價銷售clearing①票據(jù)交換②結(jié)算clearingaccount①暫記賬戶,過渡賬戶②票據(jù)交換往來賬戶clearinghouse票據(jù)交換所clear-upcause清理條款clericalerror筆誤,記賬錯誤clerk辦事員,職員client客戶,委托人closedaccount已結(jié)賬賬戶closed-endmutualfund固定股份互助基金投資公司closely-heldcompany不公共招股公司closely-heldcorporation不公共招股公司closing①結(jié)賬②收盤closingadjustment結(jié)賬調(diào)整,決算調(diào)整closingbalance期末余額closingdate結(jié)賬日期,截止日期closingentry結(jié)賬分錄closingprice收盤價格closingtrialbalance結(jié)賬試算表CM貢獻(xiàn)毛利,貢獻(xiàn)毛益CMA注冊管理會計師CML資本市場貝塔風(fēng)險線COBOL普通商業(yè)用語code①代號,代碼②法規(guī),守則CodeofProfessionalEthics《職業(yè)道德守則》coding編碼codingclerk編碼員codingofaccounts賬戶編碼co-financing共同融資coin硬幣coinsuranceclause共同保險條款collateral抵押品,擔(dān)保品collateralbond抵押品擔(dān)保債券,動產(chǎn)擔(dān)保債券collateralloan抵押品擔(dān)保貸款collectibles收藏物collectionagency收賬代理商collectionperiod收款期collectivepolicy收賬政策collusion串通舞弊columnarjournal多欄式日記賬combination企業(yè)合并combinedfinancialstatement合并財務(wù)報表,合并會計報表combinedjournalandledger合并日記分類賬,日記總賬comfortletter安慰信函commercialbank商業(yè)銀行commercialbill商業(yè)匯票commercialcredit商業(yè)信用commerciallaw商法commercialpaper①商業(yè)票據(jù)②流通票據(jù)commission傭金,手續(xù)費(fèi)commitment①承諾付款②承諾貸款commitmentfee承諾費(fèi)commodity商品,貨物commodityexchange商品交易所CommonBusinessOrientedLanguage普通商業(yè)語言commoncost共同成本commondollar等值美元common-sizestatement共同尺度報表commonstock普通股commonstockequivalent等同普通股CommonStockIndex普通股股票價格指數(shù)communityofinterest共同權(quán)益,共同權(quán)益集團(tuán)commutedvalue折算價值company公司companydirector公司董事長companyfinance公司財務(wù)companylaw公司法companyreserve公司公積金companytax公司稅comparability可比性comparativeaccounting比較會計,比較會計學(xué)comparativestatement比較財務(wù)報表,比較會計報表compensatingbalance補(bǔ)償性存款額,存貨抵銷余額compensatingerrors抵銷性錯誤compensation①報酬②補(bǔ)償,賠償compensatorystockoption補(bǔ)償性購股權(quán)competitivebidding競爭性投標(biāo)compilationoffinancialstatement編輯財務(wù)報表,編輯會計報表completeaudit全部審計completecyclecosts全部周期成本completedcontractmethod全部完工法completetransaction完整經(jīng)濟(jì)業(yè)務(wù)complexcapitalstructure復(fù)雜資本結(jié)構(gòu)complexinformationprocessing復(fù)雜信息處理complianceaudit符合規(guī)章審計compliancetest符合規(guī)章抽查,符合性抽查compositebreak-evenpoint綜合損益分界點(diǎn)compositedepreciation綜合折舊composition償債協(xié)議,債務(wù)和解compoundamountof1dollar1元的復(fù)利終值,1元的本利和compounddiscount復(fù)貼現(xiàn),復(fù)折現(xiàn)compoundentry復(fù)合分錄compoundinterest復(fù)利compoundinterestmethodofdepreciation復(fù)利折舊法compoundvalue復(fù)利值comprehensiveaudit綜合審計comprehensivebudget綜合預(yù)算comprehensiveincome綜合收益comptroller審計長,主計長ComptrollerGeneral總審計長compulsoryaudit強(qiáng)制審計compulsoryliquidation強(qiáng)制清算COMPUSTAT電子計算機(jī)會計數(shù)據(jù)庫computedprice推算價格computer電子計算機(jī)computer-aidedaudit電子計算機(jī)輔助審計computer-aidedfinancialmanagement電子計算機(jī)輔助財務(wù)管理computerconferencing電子計算機(jī)會議computerfraud電子計算機(jī)舞弊computerizedaccounting電算會計化computernetwork電子計算機(jī)網(wǎng)絡(luò),電子計算機(jī)互聯(lián)網(wǎng)絡(luò)computersoftware電子計算機(jī)軟件concealment隱瞞,匿報concept概念conceptualframework概念構(gòu)架,概念體系concern企業(yè),商號concession①特許,特許權(quán)②折讓,優(yōu)惠condensedbalancesheet簡明資產(chǎn)負(fù)債表condensedincomestatement簡明損益表conditionalacceptance附加條件承兌conditionalbond附條件債券confidentialinformation機(jī)密信息,機(jī)密資料confirmationletter詢證信函,查證信函confirmedletterofcredit保兌信用證confiscatedgoods沒收貨物,充公貨物confiscation沒收,充公conflictofinterest公私利益沖突,借公營私conglomeratecombination跨行業(yè)企業(yè)合并conglomeratecompany跨行業(yè)公司,集團(tuán)公司conglomeratefinancialstatement集團(tuán)公司財務(wù)報表,集團(tuán)公司會計報表conservatism①保守性②穩(wěn)健性consignment寄銷,寄托consignmentaccount寄銷賬戶consistency一致性consolidatedfinancialstatement合并財務(wù)報表,合并會計報表consolidation創(chuàng)立合并consolidationgoodwill合并商譽(yù)consortium國際財團(tuán),國際銀團(tuán)consortiumproject國際財團(tuán)投資項目constantprice不變價格constantpurchasepoweraccounting不變購買力會計constituentcompany子公司,成員公司constructioncontractaccounting建筑合同會計constructionworkinprocess在建工程constructivedividend推定股利constructivefraud推定欺詐constructivereceipt推定收入consularinvoice領(lǐng)事簽證發(fā)貨票consultant咨詢師,顧問consultantfee咨詢費(fèi)ConsultativeCommitteeofAccountingBodies會計團(tuán)體協(xié)商委員會consumedcost耗用成本ConsumerPriceIndex消費(fèi)品物價指數(shù)ContinentalEuropeanaccounting歐洲大陸會計contingency意外事項,或有事項contingencyaccount意外準(zhǔn)備賬戶contingencyfinancialplan應(yīng)急財務(wù)計劃contingentgain或有收益,或有利得contingentloss或有損失continuingaccount連續(xù)賬戶,結(jié)轉(zhuǎn)賬戶continuingappropriation連續(xù)撥款,連續(xù)經(jīng)費(fèi)continuinginvestment連續(xù)投資continuingprofessionaleducation專業(yè)進(jìn)修教育,專業(yè)連續(xù)教育continuingsecurity連續(xù)擔(dān)保continuitypostulate連續(xù)經(jīng)營假設(shè)continuousaudit連續(xù)審計continuousbudget連續(xù)預(yù)算,滾動預(yù)算continuousinventory連續(xù)盤存contraaccount抵銷賬戶contract合同contractlabor合同工contractor①定約人②承包商contractprice合同價格contraentry對銷分錄contributedcapital實(shí)繳股本contributedcapitalinexcessofparvalue實(shí)繳股本的股票溢價contribution①繳入股本②分擔(dān)費(fèi)用③貢獻(xiàn)毛利④捐獻(xiàn),捐款contributionapproachtopricing貢獻(xiàn)毛利法定價contributionmargin獻(xiàn)毛益,貢獻(xiàn)毛利contributionmarginincomestatement貢獻(xiàn)毛利損益表contributionmarginratio貢獻(xiàn)毛利率contributorypensionplan分擔(dān)退休金計劃control①控制②管制controlaccount統(tǒng)制(統(tǒng)馭)賬戶