商务英语单词总结.xls

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 Big 5 五大会计师事务所 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 Human resources 人力资源 Hurdle rate 利率下限 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 lived assets 长期资产 Long term loan 长期负债 Long term debt ratio 长期债务率 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 Market to book ratio 市价与账面值比率 Marketable securities 有价证券 Matching principle 配比原则 Materiality 重要性 Maturity date 到期日 Maturity value 到期值 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 Non interest bearing notes nonoperating items 营业外项目 nonparticipating preferred stock 非参加优先股 nonprofit entity 非盈利实体 Nonsufficent funds penalty not for profit accounting 非盈利账户 notes payable 应付票据 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 Ordinary stock dividend 普通股股利 Organizational forms 组织形式 Original cost 原始成本 Other gains and losses 其它收益和亏损 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 Price earnings ratio 价格 收益比 Prime interest rate 优惠利率 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 Prospectus 招股说明书 Proxy statement 委托书 Public accounting firms 会计师事务所 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 Replacement cost 重置成本 Reporting strategies Residual interest Restrictive covenant 约束性规定 Restructuring charges 重组成本 Retail company 零售公司 Retained earnings 留存收益 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 Return on sales 销售利润率 Revaluation adjustment 重估调整 Revenue 收入 Revenue recognition 收入确认 Reverse account analysis Risk 风险 Risk premium 风险报酬 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 委委付付 5abandonment abandonment valuevalue 废废弃弃价价值值 6 abatement 减减免免 冲冲销销 7ability ability toto serviceservice debtdebt 偿偿债债能能力力 8abnormal abnormal costcost 异异常常成成本本 9abnormal abnormal spoilagespoilage 异异常常损损耗耗 10above above parpar 超超过过票票面面价价值值 11above above thethe lineline线线上上项项目目 12absolute absolute amountamount 绝绝对对数数 绝绝对对金金额额 13absolute absolute endorsementendorsement 绝绝对对背背书书 14absolute absolute insolvencyinsolvency 绝绝对对无无力力偿偿付付 15absolute absolute prioritypriority 绝绝对对优优先先求求偿偿权权 16absolute absolute valuevalue 绝绝对对值值 17absorb absorb 摊摊配配 转转并并 18absorption absorption accountaccount 摊摊配配账账户户 转转并并账账户户 19absorption absorption costingcosting 摊摊配配成成本本计计算算法法 20abstract abstract 摘摘要要表表 21abuse abuse 滥滥用用职职权权 22abuse abuse ofof taxtax sheltershelter 滥滥用用避避税税项项目目 23ACCA ACCA特特许许公公认认会会计计师师公公会会 24 acceleratedaccelerated costcost recoveryrecovery systemsystem 加加速速成成本本收收回回制制度度 25 acceleratedaccelerated depreciationdepreciation methodmethod 加加速速折折旧旧法法 快快速速折折旧旧法法 26acceleration acceleration clauseclause 加加速速偿偿付付条条款款 提提前前偿偿付付条条款款 27acceptance acceptance 承承兑兑 已已承承兑兑票票据据 验验收收 28acceptance acceptance billbill 承承兑兑票票据据 29acceptance acceptance registerregister 承承兑兑票票据据登登记记簿簿 30acceptance acceptance samplingsampling验验收收抽抽样样 31access access timetime 存存取取时时间间 32accommodation accommodation 融融通通 33accommodation accommodation billbill 融融通通票票据据 34accommodation accommodation endorsementendorsement 融融通通背背书书 35account account 账账户户 会会计计科科目目 账账簿簿 报报表表 账账目目 账账项项 记记账账 36accountability accountability 经经营营责责任任 会会计计责责任任 37accountability accountability unitunit 责责任任单单位位 38Accountancy Accountancy 会会计计 杂杂志志 39accountancy accountancy 会会计计 40accountant accountant 会会计计员员 会会计计师师 41accountant accountant generalgeneral 会会计计主主任任 总总会会计计 42accounting accounting inin chargecharge 主主管管会会计计师师 43accountant s accountant s legallegal liabilityliability 会会计计师师的的法法律律责责任任 44accountant s accountant s reportreport 会会计计师师报报告告 45accountant s accountant s responsibilityresponsibility 会会计计师师职职责责 46account account formform 账账户户式式 账账式式 47accounting accounting 会会计计 会会计计学学 48accounting accounting assumptionassumption 会会计计假假定定 会会计计假假设设 49accounting accounting basisbasis 会会计计基基准准 会会计计基基本本方方法法 50accounting accounting changeschanges 会会计计变变更更 51accounting accounting conceptconcept 会会计计概概念念 52accounting accounting controlcontrol 会会计计控控制制 53accounting accounting conventionconvention 会会计计常常规规 会会计计惯惯例例 54accounting accounting corporationcorporation 会会计计公公司司 55accounting accounting cyclecycle 会会计计循循环环 56accounting accounting datadata 会会计计数数据据 57accounting accounting doctrinedoctrine 会会计计信信条条 58accounting accounting documentdocument 会会计计凭凭证证 59accounting accounting elementselements 会会计计要要素素 60accounting accounting entityentity 会会计计主主体体 会会计计个个体体 61accounting accounting entryentry 会会计计分分录录 62accounting accounting equationequation 会会计计等等式式 63accounting accounting eventevent 会会计计事事项项 64accounting accounting exposureexposure 会会计计暴暴露露 会会计计暴暴露露风风险险 65accounting accounting firmfirm 会会计计事事务务所所 66Accounting Accounting HallHall ofof FameFame 会会计计名名人人堂堂 67accounting accounting harmonizationharmonization 会会计计协协调调化化 68accounting accounting identityidentity 会会计计恒恒等等式式 69accounting accounting incomeincome 会会计计收收益益 70accounting accounting informationinformation 会会计计信信息息 71 accountingaccounting informationinformation systemsystem 会会计计信信息息系系统统 72 accountingaccounting internationalizationinternationalization 会会计计国国际际化化 73accounting accounting journalsjournals 会会计计杂杂志志 74accounting accounting legislationlegislation 会会计计法法规规 75accounting accounting manualmanual 会会计计手手册册 76accounting accounting objectiveobjective 会会计计目目标标 77accounting accounting periodperiod 会会计计期期 78accounting accounting policiespolicies 会会计计政政策策 79accounting accounting postulatepostulate 会会计计假假设设 80accounting accounting practicepractice 会会计计实实务务 81accounting accounting principleprinciple 会会计计原原则则 82Accounting Accounting PrinciplePrinciple BoardBoard 会会计计原原则则委委员员会会 83accounting accounting proceduresprocedures 会会计计程程序序 84accounting accounting professionprofession 会会计计职职业业 会会计计专专业业 85accounting accounting raterate ofof returnreturn 会会计计收收益益率率 86accounting accounting recordsrecords 会会计计记记录录 会会计计簿簿籍籍 87Accounting Accounting ReviewReview 会会计计评评论论 88accounting accounting rulesrules 会会计计规规则则 89Accounting Accounting SeriesSeries ReleaseRelease 会会计计公公告告文文件件 90accounting accounting serviceservice 会会计计服服务务 91accounting accounting softwaresoftware 会会计计软软件件 92accounting accounting standardstandard 会会计计标标准准 会会计计准准则则 93accounting accounting standardizationstandardization 会会计计标标准准化化 94Accounting Accounting StandardsStandards BoardBoard 会会计计准准则则委委员员会会 英英 95 AccountingAccounting StandardsStandards CommitteeCommittee 会会计计准准则则委委员员会会 英英 96accounting accounting systemsystem 会会计计制制度度 会会计计系系统统 97accounting accounting techniquetechnique 会会计计技技术术 98accounting accounting theorytheory 会会计计理理论论 99accounting accounting transactiontransaction 会会计计业业务务 会会计计账账务务 100 AccountingAccounting TrendTrend andand TechniquesTechniques 会会计计趋趋势势和和会会计计技技术术 101accounting accounting unitunit 会会计计单单位位 102accounting accounting valuationvaluation 会会计计计计价价 103accounting accounting yearyear 会会计计年年度度 104accounts accounts 会会计计账账簿簿 会会计计报报表表 105account account salessales 承承销销清清单单 承承销销报报告告单单 106accounts accounts payablepayable 应应付付账账款款 107accounts accounts receivablereceivable 应应收收账账款款 108 accountsaccounts receivablereceivable agingaging scheduleschedule 应应收收账账款款账账龄龄分分析析表表 109accounts accounts receivablereceivable assignedassigned 已已转转让让应应收收账账款款 110 accountsaccounts receivablereceivable collectioncollection periodperiod 应应收收账账款款收收款款期期 111 accountsaccounts receivablereceivable discounteddiscounted 已已贴贴现现应应收收账账款款 112 accountsaccounts receivablereceivable financingfinancing 应应收收账账款款筹筹资资 应应收收账账款款融融资资 113 accountsaccounts receivablereceivable managementmanagement 应应收收账账款款管管理理 114accounts accounts receivablereceivable turnoverturnover 应应收收账账款款周周转转率率 应应收收账账款款周周转转次次数数 115accretion accretion 增增殖殖 116accrual accrual basisbasis accountingaccounting 应应计计制制会会计计 权权责责发发生生制制会会计计 117accrued accrued assetasset 应应计计资资产产 118accrued accrued expenseexpense 应应计计费费用用 119accrued accrued liabilityliability 应应计计负负债债 120accrued accrued revenuerevenue 应应计计收收入入 121accumulated accumulated depreciationdepreciation 累累计计折折旧旧 122accumulated accumulated dividenddividend 累累计计股股利利 123accumulated accumulated earningsearnings taxtax 累累积积盈盈余余税税 累累积积收收益益税税 124accumulation accumulation 累累积积 累累计计 125acid acid testtest ratioratio 酸酸性性试试验验比比率率 126acquired acquired companycompany 被被盘盘购购公公司司 被被兼兼并并公公司司 127acquisition acquisition 购购置置 盘盘购购 128acquisition acquisition accountingaccounting 盘盘购购会会计计 129acquisition acquisition costcost 购购置置成成本本 130acquisition acquisition decisiondecision 购购置置决决策策 131acquisition acquisition excessexcess 盘盘购购超超支支 132acquisition acquisition surplussurplus 盘盘购购盈盈余余 133across the board across the board 全全面面调调整整 134ACT ACT 预预交交公公司司税税 135act act 法法案案 法法规规 136action action 起起诉诉 诉诉讼讼 137active active accountaccount 活活动动账账户户 138active active assetsassets 活活动动资资产产 139activity activity 业业务务活活动动 作作业业 140activity activity accountaccount 作作业业账账户户 141activity activity accountingaccounting 作作业业会会计计 142activity activity ratioratio 业业务务活活动动比比率率 143activity activity variancevariance 业业务务活活动动量量差差异异 144act act ofof bankruptcybankruptcy 破破产产法法 145act act ofof companycompany 公公司司法法 146act act ofof GodGod 天天灾灾 不不可可抗抗力力 147actual actual capitalcapital 实实际际资资本本 148actual actual valuevalue 实实际际价价值值 149actual actual wagewage 实实际际工工资资 150added added valuevalue 增增值值 151added added valuevalue statementstatement 增增值值表表 152added added valuevalue taxtax 增增值值税税 153addition addition 增增置置 扩扩建建 154additional additional depreciationdepreciation 附附加加折折旧旧 补补提提折折旧旧 155additional additional paid inpaid in capitalcapital 附附加加实实缴缴资资本本 156additional additional taxtax 附附加加税税 157adequate adequate disclosuredisclosure 充充分分披披露露 158adjunct adjunct accountaccount 附附加加账账户户 159adjustable rate adjustable rate bondbond 可可调调整整利利率率债债券券 160adjusted adjusted grossgross incomeincome 调调整整后后收收益益总总额额 调调整整后后所所得得总总额额 161adjusted adjusted trialtrial balancebalance 调调整整后后试试算算表表 162adjusting adjusting entryentry 调调整整分分录录 163adjustment adjustment 调调整整 164adjustment adjustment accountaccount 调调整整账账户户 165adjustment adjustment bondbond 调调整整债债券券 166administrative administrative accountingaccounting 行行政政管管理理会会计计 167administrative administrative budgetbudget 行行政政管管理理预预算算 168administrative administrative expenseexpense行行政政管管理理费费用用 169ADR ADR 资资产产折折旧旧年年限限幅幅度度 170ad ad valoremvalorem taxtax 从从价价税税 171advance advance 预预付付款款 垫垫付付款款 172advance advance corporationcorporation taxtax 预预交交公公司司税税 173advances advances fromfrom customerscustomers 预预收收客客户户款款 174advance advance toto supplierssuppliers 预预付付货货款款 175adventure adventure 投投机机经经营营 短短期期经经营营 176adverse adverse opinionopinion 反反面面意意见见 否否定定意意见见 177adverse adverse variancevariance 不不利利差差异异 逆逆差差 178advisory advisory servicesservices咨咨询询服服务务 179affiliated affiliated companycompany 联联营营公公司司 180affiliation affiliation 联联营营 181after after closingclosing trialtrial balance