财务英语词汇
A
Accelerated methods of depreciation 加速折旧法Accounting equation 会计等式
Accounting period 会计期间
Accounts payable 应付账款
Accounts payable turnover 应付账款周转Accounts receivable 应收账款
Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计
Accruals 应计项目
Accrued payables 应付款项
Accumulated depreciation 累计折旧
Activity method 作业方法
Activity ratios 作业比率
Actuary 精算师,精算
Additional paid-in capital 资本公积
Aging schedule 账龄分析表
Allowance method 备抵法
Amortization 摊销
Analytic review 分析性复核
Annual report 年报
Annuity 年金
Appropriation of retained earnings 留存收益分配Asset 资产
Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理
Asset mix
Asset retirement 资产报废
Asset turnover 资产周转率
Audit 审计
Audit committee 审计委员会
Audit opinion 审计意见
Audit report 审计报告
Authorized shares 授权股本,注册股份Available-for-sale securities 短期投资Averaging assumption
B
Bad debts 坏账
Balance sheet 资产负债表
Bank reconciliation 银行对账单
Basic earnings per share 基本每股盈利Betterment 改良
board of directors 董事会
bond 债券契约
bonds payable 应付债券
book gain/loss 账面收益/损失
book value 账面价值
borrowing capacity 融资能力
business acquisition 企业兼并
business combination 企业合并
business environment
business segment 企业内部责任单位
C
Call provision 提前赎回条款
Capital 资产
Capital lease 资本租赁
Capital structure 资本结构
Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率
Capitalize 资本化
Cash discount 现金折扣
Cash equivalent 现金等价物
Cash flow 现金流
Cash flow accounting 现金流量法会计
Cash flow from financing 筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目
Cash management 现金管理
Certificate of deposit 存款单
Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见
Collateral 抵押品,担保品
Collection period 商业票据
Common earnings leverage 普通收入杠杆Common stock 普通股
Common-size financial statements Compensating balance 抵销余额Compensation committee
Compensation contracts
Conservatism 稳健
Consignment 寄销品
Consistency 连续性
Consolidated financial statements 合并财务报表Contingency 或有事项
Contingent liability 或有负债
Contra account 对销账户
Contributed capital 实缴资本
Controlling interest 控股权益
Convertible bonds 可转换债券
Copyright 版权
Corporation 公司
Cost 成本
Cost expiration 成本耗用
Cost method 成本法
Cost of capital 资金成本
Cost of goods sold 销货成本
Covenant 契约
CPA certified public accountant 注册会计师
Credit quality 信用程度
Credit rating 信用评级
Credit terms 信用条件
Creditor 债权人
Cumulative preferred stock 累积优先股
Current assets 流动资产
Current cost 现行成本
Current Replacement Cost 现行重置成本
Current liabilities 流动负债
Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率
D
Debenture 债券
Debt 债务
Debt covenant 债务契约
Debt investment 债权性投资
Debt ratio 负债比率
Debt redemptions 债务清偿
Debt/equity ratio 负债/权益比率
Default 违约
Deferred cost 递延成本
Deferred income 递延收益
Deferred income taxes 递延使得税
Deferred revenue 递延收入
Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗
Depreciation 折旧
Depreciation base 折旧系数
Depreciation expense 折旧费用
Diluted earnings per share 摊薄后每股盈利
Dilution 摊薄
Dilutive securities 摊薄证券
Direct method 直线法
Direct write-off method 直接注销法
Discount on bond payable 应付债券折价
Discount rate 贴现率,折扣率
Dissimilar asset
Divestiture 风险
Dividend yield 股息率
Dividends 股息
Dividends in arrears 应付股利
Double taxation 双重征税
Double-declining-balance method 双倍余额递减法DuPont Model 杜邦体系
E
Earned capital
Earning power 盈利能力
Earnings 盈利
Earnings per share 每股利润
Earnings persistence
Earning quality 收益质量
Economic entity assumption 经济个体假定
Economic value added 经济价值增加
Effective interest method 实际利息法
Effective interest rate 实际利率
Equity 所有者权益
Equity investment 权益投资
Equity issuance 发行股票
Equity method 权益法
Equity security 股本证券
ERISA
Escrow 代管
Exchange rate 汇率
Expense 费用
Expensed
External financing 外部融资
Extraordinary item 非经常项目
F
Face value 面值
Fair market value 公允市价
Financial accounting 财务会计
Financial accounting standards 财务会计
Financial Accounting Standards Board 财务会计标准委员会
Financial condition 财务状况
Financial flexibility 财务弹性
Financial performance 财务业绩
Financial ratio analysis 财务比率分析
Financial statement analysis 财务报表分析
Financial statements 财务报表
Financing activities 融资活动
First-in, first-out 先进先出法
Fiscal period assumption 会计期假设
Fiscal year 会计年度
Fixed asset turnover 固定资产周转
Fixed assets 固定资产
FOB destination 离岸货价
FOB shipping point 起运点交货
Footnotes 附注
Forward contract 期货合同
Freight-in 运费已付
Frequent transactions 经常性交易
G
Gain contingency 或有收益
Generally accepted accounting principles一般会计原则Going concern 持续经营
Goods in transit 在途商品
Goodwill 商誉
Government accounting 政府会计
Gross margin 毛利,边际贡献
Gross profit 毛利
H
Hedging 套期保值
Hidden reserves 秘密准备
Historical cost 历史成本
Human capital 人力资源
Hybrid security 混合证券
I
Income 收益
Income smoothing
Income statement 损益表
Independent auditor 独立审计
Indirect method 间接法
Industry 行业
Inflation 通货膨胀
Input market 投入市场
Installment obligation 分期付款
Intangible asset 无形资产
Intention to convert
Interest 利息
Interest coverage ratio 利息保障比率
Interest-bearing obligation 附息债务
Internal control system 内部控制系统
Internal financing 内部筹资
Internal Revenue Code 国内税收法规
Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货
Inventory turnover 存货周转
Investing activities 投资活动
L
Land 土地,不动产
Last-in, first-out 后进先出
Lease 租赁
Leasehold obligation
Leverage 杠杆效应
Liability 负债
Life of a bond 年金期间
LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算
LIFO reserve 后进先出法准备
Line of credit 信用限额
Liquidation 清算
Liquidity 流动性
Listed company 上市公司
Loan contract 贷款合同
Loan covenant 贷款契约
Long-term investments 长期投资
Loss 亏损
Loss contingency 或有损失
Lower-of-cost-or-market rule 成本与市价孰低原则M
MACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策
Management letter 管理建议书
Manufacturing company 制造公司
Margin 毛利
Mark-to-market accounting 按市场计价法会计Markdown 减低标价
Market price 市场价格
Market ratio
Market share 市场份额
Market value 市价
Measurement theory 计量理论Merchandise inventory 商品盘存
Merger 合并
Misclassification
Mortgage 抵押,按揭
Mortgage payable 应付抵押款
Multinational corporation 跨国公司Multistep format
N
Natural resource cost 自然资源成本
Net assets 净资产
Net book value 净账面价值
Net credit sales 净赊销值
Net earnings 净收益
Net income 净收益
Net of tax 税后净额
Net operation income 净营业收入
Net profit 净收益
Net realizable value 可实现净值
Net sales 销售净额
Net worth 资本净值
notes receivable 应收票据
O
Objectivity
Obsolescence 过时,陈旧
Off-balance-sheet financing 资产负债表外融资Open account 未清账户
Operating activities 经营活动
Operating cycle 营业周期
Operating days 营业日
Operating expenses 营业费用
Operating income 营业收益
Operating lease 经营租赁
Operating margin 营业毛利
Operating performance 经营业绩
Operating revenues 营业收入
Operating transactions
Opinion letter 审计报告
Other revenues and expenses 其它收益和亏损Output market 输出市场
Outstanding shares 发行在外的股份
Overhead 管理费用
Overstating financial performance and condition Owner’s equity 所有者权益
P
Paper profits 账面利润
Per value 面值
Parent company 母公司
Participating preferred stock 参与优先股Partnership 合伙
Patent 专利
Payments in advance 预付款
Pension 养老金
Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法
Perpetual method 永续法
Physical obsolescence 实物陈旧
Portfolio 投资组合
Postacquisition expenditures 收购后费用Postretirement costs 退休后成本
Preemptive right 优先股权
Premium on bonds payable应付债券溢价Prepaid expenses 准备成本
Present value 现值
Principal 本金当事人
Prior period adjustment 前期调整数
Private company 私人公司
Proceeds 收入
Production capacity 生产能力
Production efficiency 生产效率
Pro forma financial statements
Profit 利润
Profit and loss statement 损益表
Profit margin 毛利
Profitability 获利能力
Profitability ratios 获利能力比率
Property 财产
Property, plan, and equipment 财产,车间和设备Purchase method 购买法
Purchasing power 购买力
Q
Qualified audit report 有保留意见的审计报告Quick ratio 速动比率
R
Rate of return 回报率
Readily marketable
Realized gain or loss 已实现收益或损失
Recognized gain or loss 确认收益或损失
Redemption 赎回
Refinancing 再筹资
Related party transaction 关联交易
Retirement 退休,退股
Return on assets 资产报酬率
Return on equity 净资产收益率
Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率
Risk-free return 无风险回报
S
Sales 销售
Sales growth 销售增长
Sales returns 销售退回
Salvage value 残值
Secured note 有担保票据
Securities and Exchange Commission 证券及期货事务监察委员会Security 证券
Service company 服务公司
Service revenue 服务收益
SG & A 销售,一般和行政花费
Short-term debt 短期负债
Short-term investment 短期投资
Similar asset
Sole proprietorship 独资经营
Solvency 偿债能力
Solvency ratios 偿债比率
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
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
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
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
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
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
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
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