【精】财务英语词汇

a remittee 收款人a remitter 寄款人abatement 扣减ability to borrow 借款能力ability to pay 支付能力ability to repay loan 偿还借款能力above norm 限额以上above par value 高于票面价值absorption cost 全部成本 accelerated amortization 加速摊销accelerated payment 加速支付accept 接受，承兑accept to pay 承兑acceptable 可接受的acceptable price 可接受价格acceptable principle 公认的原则acceptance 接受，承兑，认可、认付acceptance bank 承兑银行acceptance bill 承兑票据acceptance commission 承兑手续费acceptance contract 承兑合同acceptance credit 承兑信用acceptance letter of credit 承兑信用证acceptance payable 应付承兑汇票acceptance rate 票据贴现率accepted 接受的，已承兑的accepted bill 已承兑票据accepted check 保付支票accepted letter of credit 已承兑信用证accommodation 通融accommodation bill 空头汇票account 帐户，会计科目account balance 帐户余额account current 往来帐目account number 账户编号 account of budiness 营业报告书、损益计算表account payable 应付帐、应付未付帐 应付帐款account receivable 应收帐款、应收帐、应收未收帐account rendered 借贷细帐、交验帐account sales 销货帐account stated 明细帐account title 会计科目 accountant 会计师account-book 会计薄、帐薄accounting 会计，会计学accounting benefits 会计利益accounting classification 会计科目分类accounting cycle 会计循环、会计周期accounting depreciation 帐面折旧accounting documents 会计凭证 accounting entry 会计分录 accounting equation 会计方程式accounting firm 会计事务所accounting information 会计信息accounting manager 会计主管accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting statement 会计报表accounting system 会计系统accounting treatment 会计处理accounting year 会计年度accounts 账项accounts receivable 应收账款 accrued 应计的accrued expense 应计费用 accrued expenses payable 应计未付费用accrued income 应计收入accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accrued liability 应计负债 accrued profit 应计利润accrued taxes 应计税款accumulated 累计的accumulated allowance 累计准备金accumulated amount 累计额accumulated depreciation 累计折旧accumulated earnings 积累收益、累计收益accumulated funds 公积金accumulated net income 累计净收益accumulated profit 累计利润accumulating 累计的accumulating capital 累计资本accumulating losses 累计损失accumulation account 累积帐户accured interest patable 应计未付利息acid ratio 流动比率acquiring enterprise 购方企业acquisition （公司间的）收购，获得acquisition agreement 收购协议acquisition approach 收购方法acquisition cost 购置成本、收购成本acquisition criteria 收购标准acquisition price 收购价格acquisition process 收购过程acquisition program 收购程序acquisition value 购置价值actual 现实的，实际的actual assets 实际资产actual capital 实际资本actual cash value 实际现金价值actual cost 实际成本actual depreciation 实际折旧actual value 实际价值add 增加add-back 加回added 增加的added value tax 增值税additional 附加的，额外的additional budget 追加预算additional charge 附加费、附加费用additional credit 追加信用additional earnings 额外收入additional L/C 追加信用证additional local tax 附加地方税additional mark on 额外加成additional paid-in capital 追加股本金、溢缴资本additional wage 附加工资additions of fixed assets 固定资产扩建 add-on interest 追加利息adequate 适当的，适度的adjunct accounts 附加账户 adjustable 可调整的adjusted 调整后的adjusted base 调整后基数adjusted tax basis 已调整税基adjusting jumble entry 调整分录 adjustment accounts 调整账户 adjustment of account 账项调整 adjustment of price 价格调整adjustment of yield 对收益的调整administration cost 管理费用administrative expense 管理费用，行政费用，办公费用advance 预付、放款advance account 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款advance to supplier 预付账款 adverse 逆的adverse balance 贸易逆差，收支赤字advertising costs 广告费用advisory expense 咨询费after-tax income 税后收入after-tax profit 税后利润after-tax rate 税后利率age-life method 按使用年限折旧法agency commission 代理手续费agency contract 代理合同agency fee 代理费aggregate 总计，总合，合计aggregate amount 总金额aggregate balance 综合平衡aggregate earnings value 总收益值aggregate income 收入总额aggregate investment 投资总额aggregate losses 累计损失aggregate rents 合计租金aggregate risk 合计风险agreement 协议、契约、合同alien property 外国财产alienation 转让allocated cost 已分摊成本allocation 分配，分摊allocation of finance income 财务收益分配allocation of market 市场分配 allocation of shares 股金分配allotment 拨款 allowable cost 成本开支范围 allowance method 备抵法 all-purpose financial statement 通用财务报表amendment 修改amortization 摊销，摊还amortization fund 偿债基金amortization of loan 分期偿还贷款amortization schedule 摊销表amortize 摊销amount 数量，总额，合计amount guaranteed 担保额amount of credit 信用证金额amount of investment 投资额amount of recourse 求偿金额amount of sales 销售额analysis 分析analytical model 分析模型annual 年度的annual accounting 年度决算annual audit 年度审计annual balance sheet 年终决算表annual budget 年度预算annual earnings 年收益annual financial report 年度财务报告annual interest 年息annual payment 年分期付款annual profit 年利润annual revenue 年营业收入annual summary 年度汇总表antedated cheque 到期支票anticipated 预期anticipated cost method 预期成本法anticipated cost valuation 预期成本估计anticipated interest 预期利息application 申请application right 认购权apportionment 分摊，分派appraisal 评估，鉴定appraisal handbook 评估手册appraisal of real estate 不动产评估appraisal procedure 评估方法appraisal report 评估报告appraiser 评估师appraisers 评估人员appreciation 增值approach 方法appropriation 拨款arbitrage 套汇、套价、公断交易率archival 档案arrears 滞付、拖欠、尾数款未付article 条款，章程，文章assess 评估（评估资产或税款，确定税款）assessment 评定税额，资产评估assessment of duty 定税assessment of loss 估损assessor 估税员，估价人asset 资产asset account 资产帐户asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈asset liability ratio 资产负债比率asset retirement 资产报废asset revaluation 资产重估asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset value per share 每股资产值asset-backed financing 资产支持型融资assets account 资产帐户assets change statement 资产变动表assets disposal 资产处置assets management 资产管理assets out of accounts 帐外资产assets structure 资产结构assets turnover ratio 资产周转比率assignable L/C 可转让信用证assignment 转让，转让证书assignment of property 产权转让assignor 转让人assigns 受让人at par 平价，按票面价值attachment 查封attachment ledger 查封帐册auction 拍卖 audit 审计audit certificate 审计证书audit Law 审计法auditing firm 审计公司auditor 审计师authorized 法定的，经审定的authorized agent 全权代理人authorized bank 指定银行，授权银行authorized capital 法定资本authorized representative 受权代表authorized stock 核定股份auxiliary account 辅助帐户available 可用的，可得到的 available assets 可用资产available resources 可用资源average 平均数average asset life 平均资产寿命average cost 平均成本average earned ratio 平均收益率average index number 平均指数average rate of profit 平均利润率average rate of return 平均报酬率avoidable cost 可避免成本2009-01-14bad 坏的bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad debts 坏账 bad title 失效产权balance 余额，结余，差额，平衡 balance budget 平衡预算balance sheet 资产负债表balance sheet accounts 资产负债账户 balance sheet audit 资产负债表审计bank 银行bank account 银行帐户bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率banks buying rate 银行买价banks selling rate 银行卖价bankers L/C 银行信用证banking institution 金融机构bankrupts assets 破产者的财产bankruptcy administrator 破产管理人bargain 议价，讨价还价basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位 bear account 空头帐户bearer cheque 不记名支票below par 低于票面价值beneficiaries 受益人benefit 利益，受益，福利，津贴benefit fund for employees 职工福利基金benefit program 福利计划benefited 受益的benefited party 受益方bid bond 投标押金bid price 买方出价big-ticket items 大额项目bill 票据，帐单，发票，钞票bill and collect 开票和收款bill at usance 远期汇票bill on demand 即期汇票bill receivable account 应收票据帐户blank 空白的blank cheque 空白支票blank endorsement 无记名背书board of audit 审计委员会bonded 保税的，有抵押的bonds payable 公司债券 bonus 奖金，红利，津贴bonus issue 发放红利股bonus share 分红股，红利股book 书籍，帐簿，记帐，定票，订货book debt 帐面负债book depreciation 帐面折旧book income 账面收入book inventory 帐面库存book loses 账面亏损book of account 会计账簿、帐簿book of chronological entry 序时账簿 book profit 帐面利润book value per share 每股帐面价值book-entry securities 记帐证券bookkeeping 簿记 bookkeeping methods 记账方法 borrow 借入borrow money on credit 信用借款borrowed 借入的borrowed capital 借入资本borrowed funds 借入资金borrowed reserve 借入准备金borrower 借款人borrowing 借款，借用 borrowing cost 借款成本、借债成本borrowing limit 借款限额borrowing rate 借款利率bound book 订本式账簿 branch 分支机构，分公司，分行brand 商标，牌号brand equity 商标资产，品牌资本brand mark 商标brand value 商标价值breakdown 按细目分类break-even analysis 损益两平分析break-even point 损益两平点broker fee 经纪人费budget 预算budget accounting 预算会计budget planning 编制预算budgetary 预算的budgetary account 预算帐户budgetary revenue 预算收入budgeted costs 预算成本 business assets 营业资产business capital 企业资本business credit 商业贷款business report 营业报告书、损益计算表business tax 营业税buy in stock 购入股票buying price 买价by-product costing 副产品成本计算 call for bid 招标callable bond 通知偿还债券cancel 取消，作废 cancel a debt 销帐cancelability 可撤销性cancelable 可撤销的canceled 已注销，已取消cancellation 注销，解约cancellation amount 注销金额capacity 能力、资格capacity to pay 支付能力capital 资本，股本capital account 资本帐户capital accumulation 资本积累ca