财务英语中英文对照表
A
account 账户
account payable 应付账款
accounting system 会计系统
Accounting Principle Board (APB) (美国)会计准则委员会
accrual basis 权责发生制(应计制)
accumulated depreciation 累计折旧
account FORMat 账户格式
accrue 应计
accounting cycle 会计循环
accounts receivable 应收账款
accounts receivable turnover 应收账款周转率
accelerated depreciation 加速折旧
adjusting entries 调整分录
adjustment 调整
aging of accounts receivable 应收账款账龄分析法
allowance for bad debts 坏账准备
allowance for doubtful accounts 坏账准备
allowance for uncollectible 坏账准备
allowance method 备抵法
allowance for depreciation 折旧备抵账户
amortization 摊销
annual report 年度报告
annuity 年金
assets 资产
audit 审计
auditor’s opinion 审计意见书
auditor 审计师
audit committee 审计委员会
average collection period 平均收账期AICPA 美国注册会计师协会
APB Opinions 会计准则委员会意见书B
balance 余额
bad debt recoveries 坏账收回
bad debts 坏账
bad debts expense 坏账费用
balance sheet 资产负债表
balance sheet equation 资产负债表等式basket purchase 一揽子采购
betterment 改造投资,改造工程投资bearer instrument 不记名票据
bonds 债券
book of original entry 原始分录账簿
book value 账面价值
C
capital 资本
capital stock certificate 股本证明书
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
carrying amount 账面价值
carrying value 账面价值
callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价
capital lease 资本租赁(指融资租赁)
cash discounts 现金折扣
cash equivalents 现金等价物
capital improvement 资本改造支出
capitalized 资本化
callable bonds 可赎债券,可提前兑回债券
call premium 提前兑回溢价
capital lease 资本租赁(指融资租赁)
certified public accountant(CPA) 注册会计师
charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权chart of account 会计科目表
closing entries 结账分录
closing the books 结账
classified balance sheet 分类资产负债表
compound interest 复利
compound interest method 复利法
contingent liability 或有负债
contractual rate 合同比率
convertible bonds 可兑换债券
coupon rate 息票利率
covenant 合同条款
common stock 普通股
compound entry 复合分录
corporation 公司
cost of goods sold 销售成本
cost of sales 销售成本
cost recovery 成本收回
compound entry 复合分录
continuity convention 持续经营惯例
contra account 抵减账户
contra asset 抵减资产
cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性,保守性
comparative financial statement 比较财务报表consistency 一致性
cost of goods available for sale可供销售的商品成本cost valuation 成本计价
consignment 寄销
copyright 版权
creditor 债权人
credit 贷方
cross-referencing 对照检录
cutoff error 截止错误,截账误差
current assets 流动资产
current liabilities 流动负债
current ratio 流动比率
current yield 本期收益率
D
data processing 数据处理过程
days to collect account receivable 应收账款收回天数debtor 债务人
depreciation 折旧
debit 借方
deferred credit 递延贷项
deferred revenue 递延收入
debenture 公司债券
debt-to-equity ratio 债务股本比
debt-to-total-assets ratio 债务全部资产比
deferred charges 递延费用
depletion 折耗
depreciable value 应计折旧
depreciation schedule 折旧计划表
discount amortization 债券折价摊销
discount on bonds 债券折价
discount rates 贴现率
disposal value 残值
double-entry system 复式记账系统
double-declining-balance depreciation (DDB) 双倍余额递减法
E
earnings 收益(利润)
economic life 经济寿命
effective-interest amortization 实际利率摊销法
effective interest rate 实际利率
entity 主体(会计主体)
explicit transactions 明计交易
expenses费用
expenditures 支出
F
face amount 票面值
FASB Statement 财务会计委员会公告
financial accounting 财务会计
Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会fiscal year ①会计年度(财务年度);②财政年度
financing lease 融资租赁法
finished goods inventory 产成品存货
fixed assets 固定资产
franchises 特许经营权,专营权
first-in, first-out(FIFO) 先进先出
F.O.B. destination目的地抵岸价格
F.O.B. shipping point起运点交货
Foreign Corrupt Practices Act 反国外行贿法案
freight in 运入运费
freight out 运出运费
future value 将来值
G
GAAP 一般公认会计原则
generally accepted accounting principles 一般公认会计原则general journal 普通日记账
general ledger 总分类账
general controls 一般控制
going concern convention 持续经营惯例
goodwill 商誉
gross margin 毛利
gross margin percentage 毛利率
gross profit毛利
gross profit percentage 毛利率
gross profit test 毛利测试法
gross sales 销售收入总额
H
holding gain 资产置存收益
I
implicit transactions 内含成本
imprest basis 定额备用金制
implicit interest 隐含利息
imputed interest 推算利息
imputed interest rate 推算利率
improvement 改造投资
intangible assets 无形资产
independent opinion 独立意见书
inventory 存货
income 利润(收益)
income statement利润表
interim periods 期间
International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息
interest-coverage ratio 利率保障系数
interest period 利息期
interest rate 利率
inventory profit 存货利润,存货盈利
inventory shrinkage 库存损耗
inventory turnover 存货周转率
inward transportation 运入运费
input controls 输入控制
internal control 内部控制
J
journal entry 日记账分录
journalizing 记录日记账
K
keying of entries 分录锁定
L
last-in, first-out(LIFO) 后进先出
lease 租赁
ledger 分类账
leasehold 租赁权
leasehold improvement 租赁资产改良投资
liabilities负债
limited liability 有限责任
line of credit 信用贷款之最高额度
LIFO increment 后进先出增量
LIFO layer后进先出存货层次
LIFO reserve 后进先出法准备
licenses 许可(证)
long-lived assets 长期资产
long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务
lower-of-cost-or-market method(LCM) 成本与市价孰低M
management reports 管理报告
management accounting 管理会计
matching 配比原则
materiality convention 重要性惯例
market rate 市价,市场利率,市场汇率
mortgage bond 抵押债券
multiple-step income statement 多步式利润表
N
notes payable 应付票据
net income 净利润
net book value 账面净值
net sales 销售净额
nominal interest rate 名义利率
O
open account ①未清账;②赊账,指赊购和记账交易operating income 营业收益
operating profit营业利润
operating cycle 营业周期
operating statement 营业报表
operating lease 经营租赁
other postretirement benefits 其它退休后保障
output controls 输出控制
owners’ equity 所有者权益
P
patents 专利权
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 股面价值,票面价值
pensions 养老金
percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法
period costs 期间费用
permanent account 永久账户
periodic inventory system 存货定期盘存制度
perpetual inventory system 存货永续盘存制度
physical count 实物盘点
plant assets 固定资产
P&L statement 损益表
posting 过账
pretax income 税前收益
profitability evaluation 获利能力评估
privately accounting 企业会计
privately owned 私有公司
product costs 制造成本
profit 利润
premium on bonds 债券溢价
present value 现值
processing controls 过程控制
principal 本金
private placement 私募
promissory note 期票
protective covenant 防护条款
public accounting 公共会计
publicly owned 国有企业
R
raw material inventory 原材料存货
reliability 可靠性
recognition 确认
reinvested earnings 留存收益
results of operations 损益表
retained income留存收益
revenue 收入
report FORMat 报告式
return on sales ratio 销售回报率
return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券
replacement cost 重置成本
retailer 零售商
reversing entries 回转分录
retail inventory method 零售价盘存法
retail method 零售法
residual value 剩余价值
S
salvage value 残值
sales 销售额
sales revenue 销售收入
scrap value 废料价值
Securities and Exchange Commission (SEC)(美国)证券交易委员会shareholders’ equity 股东权益
simple entry 简单分录
single-step income statement 单步式利润表
simple interest 单利
sinking fund 偿债基金
sinking fund bonds 拥有偿债基金的债券
solvency 偿债能力
source document 原始凭证
sole proprietorship 独资企业
specific identification method 个别鉴定法
special journals 特种日记账
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’ equity 股东权益
statement of cash flows 现金流量表
statement of earnings 收益表
statement of income 利润表
statement of income and retained income 损益和留存收益表statement of operations 损益表
statement of retained income 留存收益表
statement of revenue and expenses 损益表
stated rate 名义利率
straight-line depreciation 直线折旧
subordinated debentures 次级贷款
T
tangible assets 有形资产
T-account T-型账户
terminal value 终值
temporary accounts 临时账户
transaction 交易
trial balance 试算平衡表
trust indenture 信托契约
trademarks 商标
U
unearned revenue 未实现收入(预收账款)underwriters 承销商
unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧
useful life 使用寿命
W
weighted-average cost 加权平均成本wholesaler 批发商
working capital 营运资本
working capital ratio 营运资本比率working paper 工作表
work sheet 工作底稿
work in process inventory 在制品
write-down 减值
Y
yield to maturity到期收益率,到期收益
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
unit1 body 车身chassis 底盘enclosure外壳、套hood车棚、车顶sway 摇摆frame车架steering转向、操作brake 制动weld焊接rivet铆钉bolt螺钉washer垫圈vibration 振动stabilizer稳定器ride乘坐舒适性handling操作稳定性linkages转向传动机构plier钳子distributor分电器alternator交流发电机regulator调节器carburetor化油器radiator散热器、水箱defroster除冰装置sludge金属碎屑transmission变速器differential 差速器power train 传动系unitized body 承载式车身suspension system 悬架系统steering system 转向系braking system 制动系shock absorbers减震器control arms控制臂steering wheel 转向盘steering column转向管柱steering gears 转向器tie rod 横拉杆idler arm随动臂brake shoe制动蹄disc brake 盘式制动器drum brakes 鼓式制动器ignition system 点火系统exhaust system 排气系统lubrication system 润滑系oil filters 机油滤清器drive(or propeller)shaft传动轴universal joints 万向节dynamo发电机horn喇叭swived 旋转steering box转向器timing gear 正时齿轮bevel gear 锥齿轮mesh with与啮合leaf spring 钢板弹簧stub axle 转向节 unit2 longitudinal纵向的transverse横向的reciprocate往复spin旋转piston活塞ignite点火rub摩擦quart夸脱reservoir油箱mechanical机械的enclosed被附上的gallon加仑stroke冲程camshaft凸轮轴combustion燃烧disengaged脱离啮合的flywheel飞轮internal-combustion engine内燃机diesel-fuel柴油LPG=Liquefied Petroleum Gas液化石油气体CNG=Compressed natural gas压缩天然气spark ignition火花点火compression ignition压缩点火spark plug火花塞gas-turbine engine蒸汽机Stirling engine斯特灵发动机lubricating system润滑系统oil pan油底壳oil pump机油泵exhaust system排气系统emission-control system排放控制系统energy conversion能量转换air/fuel ratio空燃比connecting rod连杆TDC=Top Dead Center上止点BDC=Bottom Dead Center 下止点intake stroke进气冲程compression stroke压缩冲程power stroke作功冲程exhaust stroke排气冲程compression ratio压缩比lifter挺柱rocker摇臂retainer弹簧座seal密封件tappet 推杆lobe凸起gasket垫圈valve train配气机构cam follower气门挺柱rocker arm摇臂combustion chamber燃烧室intake valve进气阀exhaust valve排气阀valve stem气门杆valve cover气门室盖valve port阀口valve guide气门导管 unit3
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息,这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众,因为这些群体对企业投入了资金,或享有某些利益,所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下,视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即,收入是在赚取时确认,费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制,那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内,要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易,并记入普通日记账或特种日记账,也就是销货日记账,购货日记账(发票登记簿),现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表,借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方,分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets
传播学专业英语词汇表第一部分:基本传播学理论词汇 传播Communication 内向/自我传播Intrapersonal Communication 人际传播Interpersonal Communication 群体传播Group Communication 组织传播Organization Communication 大众传播Mass Communication 单向传播One-Sided Communication 双向传播Two-Sided Communication 互动传播Interactive Communication 媒介Media 大众传播媒介Mass Media 新媒介New Media 新闻洞News Hold 新闻价值News Value 传播者Communicator 主动传播者Active Communicator 受传者/受众/阅听大众Audience 受众兴坤Audience Interest 受众行为Audience Activity 信息Information
信号Signal 讯息Message 信息熵Entropy 冗余/冗余信息Redundancy 传播单位Communication Unit 奥斯古德模式Osgood Model 编码Encoding 解码Decoding 信源Source 传播的数学理论Mathematical Theory of Communication 传播渠道Communication Channel 有效传播Effective Communication 传播效果Effects 知识沟Knowledge-Gap 使用与满足模式Uses and Gratifications Model 使用与依从模式Uses and Dependencys Model 口传系统System of Oral Communication 地球村Global Village 内爆Implosion 全球化Globalization 本土化Localization 电子空间Cyber Space 数字化Digitalization
2007年版 现金Cash in hand 银行存款Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票Other monetary assets - cashier‘s check 其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡Other monetary assets - credit cards 其他货币资金-信用证保证金Other monetary assets - L/C deposit 其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks 短期投资-债券投资Investments - Short term - bonds 短期投资-基金投资Investments - Short term - funds 短期投资-其他投资Investments - Short term - others 短期投资跌价准备Provision for short-term investment 长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds 长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable 应收股利Dividends receivable 应收利息Interest receivable 应收帐款Trade debtors 坏帐准备- 应收帐款Provision for doubtful debts - trade debtors 预付帐款Prepayment 应收补贴款Allowance receivable 其他应收款Other debtors 坏帐准备- 其他应收款Provision for doubtful debts - other debtors 其他流动资产Other current assets 物资采购Purchase 原材料Raw materials 包装物Packing materials 低值易耗品Low value consumbles 材料成本差异Material cost difference 自制半成品Self-manufactured goods 库存商品Finished goods 商品进销差价Difference between purchase & sales of commodities 委托加工物资Consigned processiong material 委托代销商品Consignment-out 受托代销商品Consignment-in 分期收款发出商品Goods on instalment sales 存货跌价准备Provision for obsolete stocks 待摊费用Prepaid expenses
财务管理术语表 Absorption costing 吸收成本法: Total Cost Methods全部成本法: 将某会计期间发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。 Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。 Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chief financial officer Accounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。 Accounts receivable 应收账款:这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。 Accrual accounting 权责发生制会计:这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧,所得结果就是账面净值。 Acid test 酸性测试:这是美国的叫法,请参看quick ratio速动比率(英国叫法)。 Activity ratio 活动比率: 资产周转率,即销售收入除以净资产(或总资产)。它表明企业在销售过程中利用资产的效率,而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的,固定资产的流动资产较多,因此其活动比率也就比较低。 Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部,比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产,或者债券的发行费用。 Assets 资产: 企业所拥有的财产,可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查,从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’ report审计报告:根据法律规定,每年都应当公布一份会计报表,同时审计师应当出具意见,以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点,审计师需要检查公司的会计报表。如果他们对报表不满意,他们就会出具“保留意见”,提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本:经过核定允许发行的实收资本额。在核定资本的时候,公司需要
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值(财富)最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧
会计报表术语中英文对照 一、损益表INCOME STATEMENT Aggregate income statement?合并损益表 Operating Results?经营业绩 FINANCIAL HIGHLIGHTS?财务摘要 Gross revenues?总收入/毛收入 Net revenues ?销售收入/净收入 Sales?销售额 Turnover?营业额 Cost of revenues ?销售成本 Gross profit ?毛利润 Gross margin?毛利率 Other income and gain?其他收入及利得 EBITDA?息、税、折旧、摊销前利润(EBITDA) EBITDA margin?EBITDA率 EBITA?息、税、摊销前利润 EBIT?息税前利润/营业利润 Operating income(loss)?营业利润/(亏损) Operating profit?营业利润 Operating margin?营业利润率 EBIT margin?EBIT率(营业利润率) Profit before disposal of investments?出售投资前利润
Operating expenses:?营业费用: Research and development costs (R&D)?研发费用 marketing expensesSelling expenses?销售费用 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用 Selling and distribution costs?营销费用/行销费用 General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用 Operating income(loss)?营业利润/(亏损) Profit from operating activities?营业利润/经营活动之利润 Finance costs?财务费用/财务成本 Financial result?财务费用 Finance income?财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失 Equity loss of affiliates?子公司权益损失 Government grant income ?政府补助 Other (expense) / income ?其他收入/(费用)
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions
会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle
附录 1 单词表
单词 abnormal abridge absorb abstract abstraction accelerator access accessible accessory accident accommodate accompany accomplish accurate acquire actual adapter address addressing adherent adjacent adjust adjustability adjustable administrator adopt adopter advantage advantageous advent aerospace affix affordable agency agent agile agreed akin adj.反常的 v.删节, 削减, 精简 vt.吸收 adj.抽象的,深奥的,理论的 n.提取,抽象 n.加速者,加速器 vt.存取,访问 adj.易接近的,可到达的,易受影响的,可理解的 n.附件,零件 n.意外事件,事故 vt.供应,供给;使适应,调节 vi.适应 vt.伴随 vt.完成,达到,实现 adj.正确的,精确的 vt.获得 adj.实际的,真实的 n.适配器 n.地址 n.寻址 n.信徒,追随者,拥护者 adj.邻近的,接近的 vt.调整,调节,校准,使适合 n.适应性 adj.可调整的 n.管理员 vt.采用 n.采纳者; 接受器 n.优势, 有利条件, 利益 adj.有利的 n.出现,到来 n.航空与航天工业 vt.使附于,粘贴 adj.付得起的,不太昂贵的;便宜的;价格合理的 n.代理处,行销处,代理,中介 n.代理 adj.敏捷的,轻快的,灵活的 adj.已经过协议的,同意的 adj.类似的 中文意义
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?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
1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/(费用)
pacific a.和平的n.太平洋pack vt.捆扎;挤满n.包package n.包裹,包,捆packet n.小包(裹),小捆 pad n.垫;本子vt.填塞 page n.页 pail n.桶,提桶 pain n.痛,痛苦悲伤;辛劳painful a.使痛的;费力的paint vt.画;油漆vi.绘画painter n.漆工,画家,绘画者painting n.油画;绘画;着色pair n.一对vi.成对,配对palace n.宫,宫殿 pale a.苍白的;浅的 palm n.手掌,手心;掌状物pan n.平底锅,盘子 panda n.小猫熊;猫熊 pane n.窗格玻璃 panel n.专门小组;面,板pant n.气喘;心跳 paper n.纸;官方文件;文章
parade n.游行;检阅vi.游行paradise n.伊甸乐园;天堂paragraph n.(文章的)段,节parallel a.平行的;相同的parcel n.包裹,小包,邮包pardon n.原谅;赦免vt.原谅parent n.父亲,母亲,双亲 park n.公园;停车场 parliament n.议会,国会 part n.一部分;零件;本份partial a.部分的;不公平的partially ad.部分地 participate vi.参与,参加;分享particle n.粒子,微粒 particular a.特殊的;特定的particularly ad.特别,尤其,格外partly ad.部分地,不完全地partner n.伙伴;搭挡;配偶party n.党,党派;聚会 pass vt.经过;通过;度过passage n.通过;通路,通道passenger n.乘客,旅客,过路人