财务报告中140个会计专用词汇篇

1、财务报告中140个会计专用词汇篇一a payme nt or serious payme nts 次或 多次付款abateme nt 扌口减absolute and unconditional payments 绝对和无条件付款accelerated payme nt 口速支伺accepta nee date 接艾 Flaccepta nee 接受 accessi on 力口入 accessories 附属设备 accountability承担责任的程度 acco un ti ng ben efits 会计利益 accounting period 会计期间 accounting policie

2、s 会计政策 accounting principle 会计准 贝 U accounting treatment 会计处理 acco unts receivables 应收账款 acco unts 账项 accredited investors经备案的投资人 accumulated allowance 累计准备金 ack no wledgeme nt requireme nt 刘承认的要求 acquisition of assets 资产的取得 acquisitions 兼并Act o n Product Liability （德国）生产责任法action诉讼actual ownership事

3、买上的所有权additi onal fili ngs 补充备案 additional margin 附加利差 additional risk 附加风险 additio ns （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield刘叫攵益的调整 administrative fee 管理费 Admi nistrative Law （美国）彳丁政法 adva nee no tice 事先通矢口 adva nee 放款 adverse tax con seque nces 不利J 的税4攵后果 advertising 做广告 affiliated g

4、roup 联合团体 affiliate附属机构Africa n Leas ing Associati on洲I租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources涉及自然资源开发权的协议 agreeme nt 协议 alliances 联盟allocati on of finance in come 财务收益分西己allowance for losses on receivables 应收款损失备抵金alt

5、ernative uses改换用途地使用ame nability to foreig n in vestme nt外国投资的易受控制程度ame ndme nt彳修改amort izat io n of deferred loa n fees and related con si derat i on 递延的贷款费和相关的报酬的 摊销 amortization schedule 摊销进度农amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Mi nimum Tax）（美国）可替代最低税analogous to

6、 类推为annual budget appropriation 年度预算拨款即pe ndix （契约性文件的）附件L!卩plicable law适用法律applicable securities laws 适用的证券法律applicable tax life适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵 占approval authority 核准权approval 核准approximation 近似arbitrary and artificially

7、 high value （承租人违约出租人收回租赁物时法官判决的）任意的和人为抬高的价值arbitration 仲裁arm s length transaction 公平父易arrangement 安排arrest 扌口 留Article 2A美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae亚洲租赁协会assess评估asset man ager设备经理asset risk in sura nee 资产风险保险asset securitization 资产 证券化asset specificity 资产特点asset track

8、 ing 资产跟踪asset-backed financing资产支持型融资asset-based lessor立足于资产的出租人asset-oriented lessor （经营租赁中的）资产导向型出租人asset资产assig nee 受让人assig nment 让与 associati on 社团 at the expiry 期限届满时ATT （automatic tran sfer of title） 所有权冃 动转移 attachme nts 附着物attributes 属性 auction sale 扌 白丈 audits 审计 authe nticate 认证 authenti

9、cation 证莫 authority -P| 局 authorize 认可 availability of fixed rate medium-term financing 固定利率中期融资可得到的程 度available-for-sale securities 止供出售证券average life平均寿命average man aged net financed assets所管理的已筹资金资产净额平均值backed-up servicer 替补服务 者 bala nee sheet date 资产负债表日 bandwidth 带宽 bank affiliates 银彳丁的 F属机构 ba

10、nk quote 银 彳丁扌艮彳介 bankruptcy cost 破产月戈本 bankruptcy court 破产法院 bankruptcy law 破丿V去 bankruptcy proceedings破丿、八程丿予bankruptcy 破产bareboat charterer 光舟召承朴I.人bargain renewal option 廉价续租任择权 basic earnings per share 每股基本收益 basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款 bindi

11、ng agreement有约束力的协议bli nd ven dor disco unt卖主暗扣bluebook蓝皮书（美国二手市 场设备价格手册）book in come账面收入book loses账面亏损borrower借款人BPO （bargain purchase option）廉价购买任择权 bridge facility 桥式融通bridge桥梁broker fee经纪人费brokers经纟己人build-to-suit leases （租赁物由承租人）承建或承造的租赁协议bulldozer推土机 bun died additio nal services 捆绑（在起的）附加服务bu

12、ndling捆绑（服务）bus in ess acquisiti on 业务4攵！bus in ess and occupati on tax 营业及丿 |业许可税bus in ess gen erati on 业务刃发bus in ess trust 商业（吕托by （e） -laws 细则常用会计用语英语词汇Accounting system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs美国注册会计师协会Audit审计Bala nee sheet资产负债表Bookkeepking 簿i己

13、Cash flow prospects现金流量预测Cert if icate in In ternal Audit ing 内部审计证书Certi.ficate in Man ageme nt Acco unting 管理会t卜证书Cert if icate Public Accountant 注册 会计师Cost accounting 成本会计 External users 夕卜部使用者 Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 贝才务预测Gen eral

14、ly accepted acco unting prin ciples 公认会计原贝 UGeneral-purpose information 通用目的宿息Governme nt Accou nting Office 政府会计办公室In come stateme nt 损益表In stitute of In ternal Auditors 内 部审计师协会Institute of Management Accountants 管理会计师协会Integrity整合性Internal audit ing 内 部审计In ternal c on trol structure 内部控制结构Intern

15、al Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Excha nge Commissi on 证券父 易委员 会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式 Articulation 勾稽关系Assets资产B

16、usin ess en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 扌比g畧Expe nses 费用Financial statement 贝才务报/农Financial activities 筹资活动Going-concern assumption 持续经营假设 In flation 通货膨涨In vest ing activities :投资活动Liabilities 负债Negative cash flow 负现金流量Operating activ

17、ities 经营Y舌动Owner，s equity所右者权益Part nership合伙企业Positive cash flow 止现金流量Retained earning 留存禾 U 润Revenue 收入Sole proprietorship虫资企业Solvency清偿能力Stable-dollar assumption 稳定货 币假设Stockholders 月殳东Stockholders，equity 股东权益Window dressing 门面粉饰Account 帐（汇总）金融英语-会计与银行业务用语 会计报表stateme nt of acco unt往来帐目acco unt cu

18、rre nt现在往来帐存款额curre nt accout销货帐acco unt sales共同计算帐项joint acco unt未决帐项outsta nding acco unt贷方帐项credit acco un tI creditor acco unt借方帐项debit acco un t debtor acco unt应付帐应付未付帐acco unt payable应收帐I应收未收帐acco unt receivable新交易I新帐new acco unt未决帐I老帐old acco unt现金帐cash acco unt流水帐running acco unt暂记帐I未定帐suspe

19、 nse acco unt过期帐I延滞帐overdue acco un tI pastdue acco unt杂项帐户sundry acco unt详细帐单M明细表detail acco unt呆帐bad acco unt会计项目title of acco unt会计薄I帐薄acco un tbook营业报告书II损益计算表acco unt of budi ness bus in ess report借贷细帐M交验帐acco unt ren dered明细帐单：借贷双方认可的细帐；债务人认为无误的确定清单acco unt stated与银行开立一户头to ope n an acco unt w

20、ith与银行建立交易to keep acco unt with继续记帐to keep acco unt与有交易to have an acco unt with作成会计帐H有往来帐项to make out an acco unt with清算I清理债务to make up an acco unt清洁帐目H与停止交易to close one s acco unt with结帐to close an acco unt清理未付款to ask an acco un 11 I to dema nd an acco unt结清差额to bala nee the acco unt with清算to settl

21、e an acco un 11 I to liquidate an acco un 11 I to square an accoto audit an acco unt检查帐目to exam ine an acco unt转入A的帐户to charge the amount to A s acco unt以计帐方式付款to pay on acco unt代理某人11为某人on one s acco un 11 on acco unt of one为自己计算11独立帐目on one s own acco unt由某人收益并负风险on one s acco unt and risk for one s acco unt and risk由某人负担for one s acco un 11 for acco unt of one按某人指示M列入某人帐户已定帐目审查帐目丨I监查帐目by order and for acco unt of one列入5月份帐目for May acco unt编入某中帐项下to pass to the acco unt of 丨to place to the acco unt of 寄出清算书to send in an acco un 11 j to send in ren der an acco unt支