财务英语中英文对照表(部分)

1、财务英语中英文对照表Aaccount账户accountpayable应付账款accountingsystem会计系统AccountingPrincipleBoard（APB）（美国）会计准则委员会accrualbasis权责发生制（应计制）accumulateddepreciation累计折旧accountFORMat账户格式accrue应计accountingcycle会计循环accountsreceivable应收账款accountsreceivableturnover应收账款周转率accelerateddepreciation力口速折旧adjustingentries调整分录adjust

2、ment调整agingofaccountsreceivable应收账款账龄分析法allowanceforbaddebts坏账准备allowancefordoubtfulaccounts坏账准备allowanceforuncollectible坏账准备allowancemethod备抵法allowancefordepreciation折旧备抵账户amortization摊销annualreport年度报告annuity年金assets资产audit审计auditor'sopinion计意见书auditor审计师auditcommittee审计委员会averagecollectionper

3、iod平均收账期AICPA美国注册会计师协会APBOpinions会计准则委员会意见书balance余额baddebtrecoveries坏账收回baddebts坏账baddebtsexpense坏账费用balancesheet资产负债表balancesheetequation资产负债表等式basketpurchase一揽子采购betterment改造投资，改造工程投资bearerinstrument不记名票据bonds债券bookoforiginalentry原始分录账簿bookvalue账面价值Ccapital资本capitalstockcertificate股本证明书cashbasis收

4、付实现制（现金收付制）cashdividends现金股禾1cashflowstatement现金流量表carryingamount账面价值carryingvalue账面价值callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）cashdiscounts现金折扣cashequivalents现金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）certified

5、publicaccountant（CPA）注册会计师charge费用；赊账，指赊欠而采用记账的方式；留置权chartofaccount会计科目表closingentries结账分录closingthebooks结账classifiedbalancesheet分类资产负债表compoundinterest复利compoundinterestmethod复利法contingentliability或有负债contractualrate合同比率convertiblebonds可兑换债券couponrate息票利率covenant合同条款commonstock普通股compoundentry复合分录c

6、orporation公司costofgoodssold销售成本costofsales销售成本costrecovery成本收回compoundentry复合分录continuityconvention持续经营惯例contraaccount抵减账户contraasset抵减资产cost-benefitcriterion成本-效益标准compensatingbalances补偿性存款额conservatism稳健性，保守性comparativefinancialstatement比较财务报表consistency一致性costofgoodsavailableforsale可供销售的商品成本costv

7、aluation成本计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing对照检录cutofferror截止错误，截账误差currentassets流动资产currentliabilities流动负债currentratio流动比率currentyield本期收益率Ddataprocessing数据处理过程daystocollectaccountreceivable应收账款收回天数debtor债务人depreciation折旧debit借方deferredcredit递延贷项deferredrevenue递延收入debent

8、ure公司债券debt-to-equityratio债务股本比debt-to-total-assetsratio债务全部资产比deferredcharges递延费用depletion折耗depreciablevalue应计折旧depreciationschedule折旧计戈U表discountamortization债券折价摊销discountonbonds债券折价discountrates贝占现率disposalvalue残值double-entrysystem复式记账系统double-declining-balancedepreciation（DDB）双倍余额递减法Eearnings收益（

9、利润）economiclife经济寿命effective-interestamortization实际禾U率摊销法effectiveinterestrate实际利率entity主体（会计主体）explicittransactions明计交易expenses费用expenditures支出Ffaceamount票面值FASBStatement财务会计委员会公告financialaccounting财务会计FinancialAccountingStandardsBoard（FASB）（美国）财务会计准则委员会fiscalyear会计年度（财务年度）；财政年度financinglease融资租赁法f

10、inishedgoodsinventory产成品存货fixedassets固定资产franchises特许经营权，专营权first-in,first-out(FIFO)先进先出F.O.B.destination目的地抵岸价格F.O.B.shippingpoint起运点交货ForeignCorruptPracticesAct反国外行贿法案freightin运入运费freightout运出运费futurevalue将来值GGAAP一般公认会计原则generallyacceptedaccountingprinciples一般公认会计原贝Ugeneraljournal普通日记账generalledge

11、r总分类账generalcontrols般控制goingconcernconvention持续经营惯例goodwill商誉grossmargin毛禾Ugrossmarginpercentage毛禾U率grossprofit毛禾1grossprofitpercentage毛禾U率grossprofittest毛利测试法grosssales销售收入总额Hholdinggain资产置存收益Iimplicittransactions内含成本imprestbasis定额备用金制implicitinterest隐含利息imputedinterest推算利息imputedinterestrate推算利率im

12、provement改造投资intangibleassets无形资产independentopinion独立意见书inventory存货income利润(收益)incomestatement利润表interimperiods期间InternationalAccountingStandardsCommittee(IASC)国际会计准则委员会interest利息interest-coverageratio禾U率保障系数interestperiod禾U息期interestrate禾U率inventoryprofit存货利润，存货盈利inventoryshrinkage库存损耗inventoryturn

13、over存货周转率inwardtransportation运入运费inputcontrols输入控制internalcontrol内部控制Jjournalentry日记账分录journalizing记录日记账Kkeyingofentries分录锁定Llast-in,first-out(LIFO)后进先出lease租赁ledger分类账leasehold租赁权leaseholdimprovement租赁资产改良投资liabilities负债limitedliability有限责任lineofcredit信用贷款之最高额度LIFOincrement后进先出增量LIFOlayer后进先出存货层次LI

14、FOreserve后进先出法准备licenses许可(证)long-livedassets长期资产long-term-debt-to-total-capitalratio长期债务与总资本比long-termliabilities长期债务lower-of-cost-or-marketmethod(LCM)成本与市价孰低Mmanagementreports管理报告managementaccounting管理会计matching配比原则materialityconvention重要性惯例marketrate市价，市场利率，市场汇率mortgagebond抵押债券multiple-stepincome

15、statement多步式利润表Nnotespayable应付票据netincome净禾U润netbookvalue账面净值netsales销售净额nominalinterestrate名义禾U率Oopenaccount未清账；赊账，指赊购和记账交易operatingincome营业收益operatingprofit营业利润operatingcycle营业周期operatingstatement营业报表operatinglease经营租赁otherpostretirementbenefits其它退休后保障outputcontrols输出控制owners'equit所有者权益Ppatent

16、s专禾U权paid-incapital投入资本（缴入股本）paid-incapitalinexcessofparvalue超面值缴入股本partnership合伙企业parvalue股面价值，票面价值pensions养老金percentageofaccountsreceivablemethod应收账款百分比法percentageofsalesmethod销售百分比法periodcosts期间费用permanentaccount永久账户periodicinventorysystem存货定期盘存制度perpetualinventorysystem存货永续盘存制度physicalcount实物盘点p

17、lantassets固定资产P&Lstatement损益表posting过账pretaxincome税前收益profitabilityevaluation获利能力评估privatelyaccounting企业会计privatelyowned私有公司productcosts制造成本profit利润premiumonbonds债券溢价presentvalue现值processingcontrols过程控制principal本金privateplacement私募promissorynote期票protectivecovenant防护条款publicaccounting公共会计publicl

18、yowned国有企业Rrawmaterialinventory原材料存货reliability可靠性recognition确认reinvestedearnings留存收益resultsofoperations损益表retainedincome留存收益revenue收入reportFORMat报告式returnonsalesratio销售回报率returnonstockholders'equiyrOtio回报率registeredinstrument记名证券replacementcost重置成本retailer零售商reversingentries回转分录retailinventorym

19、ethod零售价盘存法retailmethod零售法residualvalue乘U余价值Ssalvagevalue残值sales销售额salesrevenue销售收入scrapvalue废料价值SecuritiesandExchangeCommission(SEC)(美国)证券交易委员会shareholdersUityec股东权益simpleentry简单分录single-stepincomestatement单步式利润表simpleinterest单利sinkingfund偿债基金sinkingfundbonds拥有偿债基金的债券solvency偿债能力sourcedocument原始凭证soleproprietorship独资企业specificidentificationmethod个别鉴定法specialjournals特种日记账statedvalue股本statementoffinancialcondition财务状况