相关财务管理英语词汇

第 1 页 共 13 页财务管理英语词汇acceptance market 承兑市场acceptance market 承兑市场accounting regulations for scientific research institutes 科学事业单位会计制度account number 账户编号account title 会计科目account 账户accounting cycle 会计循环accounting documents 会计凭证accounting for branch 分支机构会计accounting for business combination 企业合并会计accounting for income taxes of consolidated entities 合并主体的所得税会计accounting for leases-lessee 承租人会计accounting for leases-lesser 出租人会计accounting for non-profit organizations 事业单位会计accounting for pension plan 退休金会计accounting for price changes 物价变动会计accounting income 会计利润accounts for settlement of claim and debt 债权债务结算账户accounts for settlement of claim 债权结算账户accounts for settlement of debt 债务结算账户accounts of applications of funds 资金运用账户accounts of sources of funds 资金来源账户accrued expense 应计费用accrued expenses 预提费用accrued liabilities 预计负债accumulated depreciation 累计折旧actual cost and estimated cost 实际成本与估计成本adjunct accounts 附加账户adjustment of account 账项调整admission of a new partner 新合伙人入伙advance to supplier 预付账款agriculture production cost 农业生产成本allowance receivable 应收补贴款annual report 年度报告appropriated retained earnings 拨定留存收益asset/liability method 资产负债法associated company 附属公司auxiliary production cost allocation 辅助生产成本分配avoidable cost and unavoidable cost 可避免成本与不可避免成本average cost and individual cost 平均成本与个别成本balance sheet accounts 资产负债账户bank loans - long term 长期借款第 2 页 共 13 页bank loans - short term - credit 短期借款-信用借款bank loans - short term - guaranteed 短期借款-担保借款bank loans - short term - pledged 短期借款- 抵押借款bankruptcy liquidation 破产清算bond payable - accrued interest 应付债券-应计利息bond payable - discount 应付债券- 债券折价bond payable - excess 应付债券 -债券溢价bond payable - par value 应付债券 -债券面值book of accounts 会计账簿book of chronological entry 序时账簿bookkeeping methods 记账方法bookkeeping procedure using categorized account summary 记账凭证汇总表核算形式bookkeeping procedure using general journal 通用日记账核算形式bookkeeping procedures 会计核算形式branch 分支机构budget management method of colleges and universities 高等学校预算管理方式business combination 企业合并business finance 企业财务business finance 企业财务business group 企业集团buying rate 买入汇率by-product costing 副产品成本计算capital factor 资本因素capital maintenance 资本保全capital reserves 资本公积capital surplus - cash donation 资本公积-接受现金捐赠capital surplus - donation reserve 资本公积- 接受捐赠非现金资产准备capital surplus - foreign currency translation 资本公积-外币资本折算差额capital surplus - investment reserve 资本公积-股权投资准备capital surplus - others 资本公积- 其他capital surplus - share premium 资本公积- 股本溢价capital surplus - subsidiary 资本公积 -拨款转入capitalization of interests 利息资本化capitalized value 资本化价值cash in bank 银行存款cash in hand 现金cash journal 现金日记账cash 现金category costing method 成本计算品种法change in ownership of a subsidiary 子公司权益变动change in ownership percentage held by parent 母公司持股比例变动chart of accounts 会计科目表clearing accounts 集合分配账户closing account 结账第 3 页 共 13 页closing entry 结账分录colleges and universities assets 高等学校资产colleges and universities expenditures 高等学校支出colleges and universities revenues 高等学校收入company limited by shares 股份有限公司company limited by shares 股份有限公司company of unlimited liability 无限责任公司company of unlimited liability 无限责任公司company 公司company 公司comparative analysis approach 对比分析法complex equity method 复杂权益法compound entry 复合分录comprehensive allocation 全面分摊法conglomeration 混合合并consigned processing material 委托加工物资consignment loan - interest 委托贷款-利息consignment loan - principle 委托贷款- 本金consignment loan - provision 委托贷款-减值准备consignment 商品寄销consignment-in 受托代销商品consignment-in payables 代销商品款consignment-out 委托代销商品consolidated balance sheet 合并资产负债表consolidated financial statements 合并会计报表consolidated income statement 合并损益表consolidated statement of cash flow 合并现金流量表consolidated statement of changes in financial poition 合并财务状况变动表consolidation 创立合并construction in progress 在建工程constructive gains and losses on bonds 推定赎回损益constructive retirement 推定赎回consumer tax 消费税contemporary theory 当代理论controllable cost 可控成本copyrights 版权corporate bond floatation 公司债券发行correction by drawing a straight ling 划线更正法correction by using red ink 红字更正法cost accounting procedures 成本核算程序cost accounting 成本会计cost accumulation 成本归集cost adjustment 成本调整cost analysis 成本分析第 4 页 共 13 页cost assess 成本考核cost classification 成本分类cost control method 成本控制方法cost curve 成本曲线cost entry, cost recorder cost agenda 成本记录cost items of product 产品成本项目cost ledger 成本分类账cost management 成本管理cost method 成本法cost of decision making 决策成本cost of real estate 房地产成本cost of sales 主营业务成本cost period 成本计算期cost plan 成本计划cost recovery method 成本回收法cost structure 成本结构cost variance 成本差异cost 成本cost-book value differentials 合并价差costing account 成本核算成本costing method 成本计算方法costing objective 成本计算对象costing report 成本报告costing unit 成本计算单位costing 成本核算crosswise sale 横向销售current cost 现行成本cumulative source document 汇总原始凭证cumulative source document 汇总原始凭证current cost accounting 现行成本会计current cost/general purchasing power accounting 现行成本 /稳值货币会计debit-credit bookkeeping 借贷记账法debit-credit relationship 账户对应关系deferrable cost and undeferrable cost 可递延成本与不可递延成本deferred assets 长期待摊费用deferred assets debits 递延税款借项deferred taxation credit 递延税款贷项deposit journal 银行存款日记账difference between purchase & sales of commodities 商品进销差价direct cost and indirect cost 直接成本与间接成本direct labor variance 直接人工成本差异direct labor variance 直接人工成本差异direct material variance 直接材料成本差异disposal of fixed assets 固定资产清理第 5 页 共 13 页dividend 负权人偿金dividend 股利dividends receivable 应收股利donated assets 待转资产价值double entry bookkeeping 复式记账法downstream sale 向下销售elements of production expenses 生产费用要素equivalent units method 约当产量比例法exchange gains or losses 汇兑损益expenditure on allocated and transferred fund 资金调拨支出expenditure on special purpose fund 专用基金支出expenses related to combinations 合并费用factory cost 工厂成本fair value 公允价值fiduciary accounting 财产信托会计final accounts of state revenue and expenditure 国家决算financial activities 财务活动financial activities 财务活动financial control 财务控制financial control 财务控制financial supervision 财务监督financial supervision 财务监督financial decision 财务决策financial decision 财务决策financial expenses 财务费用financial forecast 财务预测financial forecast 财务预测financial futures transaction 金融期货交易financial instruments 金融工具financial market 金融市场financial market 金融市场financial planning 财务计划financial planning 财务计划financial policy 财务政策financial policy 财务政策financial regulations for scientific research institutes 科学事业单位财务制度financial regulations 财务制度financial regulations 财务制度financing expenses 财务费用finished goods 库存商品fixed assets - automobiles 固定资产- 运输设备fixed assets - buildings 固定资产-房屋建筑物fixed assets - electronic equipment, furniture and fixtures 固定资产-电子设备、器具及家具fixed assets - plant and machinery 固定资产-机器设备第 6 页 共 13 页fixed assets for non-profit organizations 事业单位固定资产fixed assets 固定资产fixed funds non-profit organizations 事业单位固定基金fixed rate 固定汇率floating rate 浮动汇率foreign currency transaction 外币业务foreign currency 外币foreign exchange futures transaction 外汇期货交易foreign exchange market 外汇市场foreign exchange market 外汇市场forms of enterprise organization 企业组织形式forms of enterprise organization 企业组织形式franchises 专营权fuel expenses allocation 燃料费用分配full accrual method 完全应计法full consolidation 完全合并functional currency 功能性货币fund budget expenditure 基金预算支出fund budget revenue 基金预算收入futures contract 期货合约future market 期货市场future market 期货市场futures transaction 期货交易general account 总分类账户general and administrative expenses 管理费用general change 综合变动general ledger 总分类账簿general price index 物价总指数general price level accounting 一般物价水准会计general product cost analysis 可比产品成本分析gold market 黄金市场gold market 黄金市场goods on installment sales 分期收款发出商品grant from the higher authority 上级补助收入grant from the state 财政补助收入historical cost and future cost 历史成本与未来成本holding company 控投公司holding gains losses 持有（产损益horizontal integration 横向合并impairment of construction in progress 在建工程减值准备impairment of fixed assets 固定资产减值准备impairment of intangible assets 无形资产减值准备income bonds 收益债券income tax 所得税第 7 页 共 13 页increase-decrease bookkeeping 增减记账法indirect holding 间接控股indirect quotation 间接标价法insolvency 无偿债能力installment liquidation 分次清算installment sales 分期收款销货intangible assets - goodwill 无形资产- 商誉intangible assets - industrial property and know-how 无形资产-非专利技术intangible assets - land use rights 无形资产- 土地使用权intangible assets - patent 无形资产-专利权intangible assets - trademark rights 无形资产-商标权intercompany transactions in long-term assets 公司间的长期资产业务interest receivable 应收利息interim reporting 中期报告internal business accounting system 厂内经济核算制internal settlement prices 厂内结算价格internal source document 自制原始凭证inter-period expenses allocation 跨期摊提费用分配inventory transfer price 存货转让价格inventory 存货investment income 投资收益investment returned 已归还投资investments - short term - bonds 短期投资-债券投资investments - short term - funds 短期投资- 基金投资investments - short term - others 短期投资-其他投资investments - short term - stocks 短期投资-股票投资job costing method 成本计算分批法joint products costing 联产品成本计算know-how 专有技术leases 租赁ledger 分类账簿lending market 拆借市场lending market 拆借市场levels of responsibility cost 责任成本层次leveraged buyouts,简称 lbc 举债经营收购leveraged lease 举债经营融资租赁liabilities for non-profit organizations 事业单位负债limited partnership 股份两合公司limited partnership 股份两合公司liquidation of non-profit organization 事业单位财务清算long term equity investment - others 长期股权投资-其他股权投资long term equity investment - stocks 长期股权投资- 股票投资long term loans due within one year 一年内到期长期借款long term payable due within one year 一年内到期长期应付款第 8 页 共 13 页long term payable 长期应付款long term securities investment - bonds 长期债券投资- 债券投资long term securities investment - others 长期债券投资-其他债权投资long-term investments 长期投资long-term liability of long-term debt 长期负债long-term loans 长期借款long-term payables 长期应付款loose-leaf book 活页式账簿maintaining capital in units of money 名义货币保全management norm 定额管理manufacturing expenses 制造费用manufacturing expenses allocation 制造费用分配manufacturing expenses variance 制造费用差异market of futures transaction 期货交易市场matching accounts 计价对比账户material cost difference 材料成本差异merger 吸收合并middle rate 中间汇率minimum liability 最低退休金负债miscellaneous gains 其他收入monetary assets - cash in other cities 其他货币资金-外埠存款 othermonetary items 货币项money market 货币市场money market 货币市场multiply exchange rate 多种汇率法mutual holdings 相互持股multiple account titles voucher 复式记账凭证natural resources 自然资源negative goodwill 负商誉net income 净利润net investment in foreign entities 对境外实体的净投资net realizable 可变现净值nominal accounts 虚账户non-operating expenses 营业外支出non-operating income 营业外收入norm cost control system 定额成本控制制度notes payable 应付票据notes receivable 应收票据cost allocation 成本分配offset gain and loss 平仓盈亏one-transaction opinion 一笔交易观operating expenses 营业费用operating revenue 经营收入option market 期权市场第 9 页 共 13 页option market 期权市场options 期权operating expense 经营支出organization of financial management 财务管理组织organization of financial management 财务管理组织original cost and replacement cost 原始成本和重置成本original record 原始记录other creditors 其他应付款other current assets 其他流动资产other current liabilities 其他流动负债other debtors 其他应收款other long term assets 其他长期资产other long term liabilities 其他长期负债other monetary assets - bank draft 其他货币资金-银行汇票other monetary assets - cash for investment 其他货币资金-存出投资款other monetary assets - cashiers check 其他货币资金-银行本票other monetary assets - credit cards 其他货币资金-信用卡other monetary assets - l/c deposit 其他货币资金-信用证保证金other operating expenses 其他业务支出other operating income 其他业务收入other payable to government 其他应交款other receivables 其他应收款outside investments for non-profit organizations 事业单位对外投资over-the -counter-market 店头市场over-the -counter-market 店头市场packing materials 包装物paid-in capital 实收资本partial allocation 部分分摊法partnership enterprise 合伙企业partnership liquidation 合伙清算payment to the higher authority 上缴上级支出payment voucher 付款凭证payroll payable 应付工资pension benefit obligations 退休金给付义务pension plan 退休金perpetual inventory system 永续盘存制personal income tax 个人所得税planned cost 计划成本planned management system of cost 成本计划管理体系pooling of interest method 权益结合法posting 过账power expenses allocation 动力费用分配predicted cost 预计成本prepaid expenses 待摊费用第 10 页 共 13 页prepayment 预付帐款price changes 物价变动price index 物价指数prime costs and processing costs 主要成本与加工成本principle of costing 成本核算原则procedure of cost control 成本控制程序proceeds from special purpose fund 专用基金收入product cost 产品成本product life cycle cost 产品寿命周期成本production cost 生产成本production loss accounting 生产损失核算profit