(完整word版)会计词典(中英文对照)

1、 Identifiableasset可辨认资产Idlecash闲置现金Idletimecost停工成本Illiquidfund非流动资金Immediateasset流动资产Impairmentloss亏损Importcharge进口费用Importexchange进口外汇Importsurcharge进口附加税Imprestbasis定额制Imputation估算Inthered赤字;亏损Inactiveaccount不活跃账户Incentivepay奖金Incidenceoftaxation税收负担;税收归属Incomeaccount收益账户Incomebeforetax税前收益income

2、flow收益流转incomeinkind实物收益incomerecognition收益确认incometaxdeduction所得税扣款incomepletebill不完整票据increaseofbudget追加预算incrementalinvestment增量投资indemnity损害赔偿indenture合同independentaudit独立审计indirectbill间接票据indirectfinance间接融资indirectmatching间接配比indirecttrade间接贸易individualincometax个人所得税individualproprietorship独资i

3、nducedinvestment诱发性投资industrialadjustment行业调整industrialproject工业项目inefficientcapitalmarket无效资本市场ineligiblebill无效票据inflation通货膨胀informationnetwork信息网络informationtechnology信息技术initialappropriation首次拨款initialestimate初步概算initialexpenditure开办费initiationfee入会费inlandforwardingexpense国内运费input-outputanalysi

4、s投入产出分析insiderdealing内幕交易insolvencyfunds无力偿付基金inspectionofaccounts查账;检查账目installationcharge安装费instalmentdelivery分期交货instalmentfinancing分期付款融资instantwholesale转手批发insurableproperty可保财产insurancecertificate保险凭单insurancecontract保险合同insurancefund保险基金intangiblewearandtear无形损耗integratedoperation整体经营intellec

5、tualpropertyright知识产权inter-citysettlement异地结算inter-departmentalincome部门间收益interest利息interestcost利息成本interestgroup利益集团interestonoverdraft透支利息interestrate利率interestrebate利息回扣interestsubsidy利息补贴interestwarrant付息凭证interimaudit中期审计interimdividend中期股利interiorliability内部负债intermediateaccount中间账户intermediat

6、emarket中间市场internalauditiing内部审计internalcontrolrisk内部控制风险internaldocument内部凭证internaltransferprice内部转移价格internationalaccounting国际会计internationalbidding国际招标internationalinvestment国际投资internationalsettlement国际结算intra-citysettlement同城结算intra-companytransaction内部交易introductiontobid招标inventoryadjustment存

7、货调整inventoryfinancing存货融资inventorymanagement存货管理inventoryshrinkage存货损耗inventoryvalue存货价值investmentadviser投资顾问investmentdecision投资决策investmentinoutsideunit对外投资investmentincome投资收益investmentpremium投资溢价investmentprofit增量利润invisibleasset无形资产invisibletrade无形贸易involuntaryloan强制贷款inwardbill进口单据irrevocablec

8、redit不可撤销信用证issuebytender招标发行issuedcapitalstock已发行股本itemreceivedinadvance预收项目itemisedaccount明细账户itemsreceivedinadvance预收项目jobaudit工作审计jobcost分批成本jobevaluation工作评价joblotcontrol分批控制jobordercostsystem分批成本制度jobordercosting分批成本计算jobspecification工作说明jobbingbusiness证券经销业务jointaccount共同账户jointbid联合投标jointco

9、nsultation联合协商jointcontribution共同出资jointcost联合成本jointdebtors共同债务人jointinvestment联合投资jointobligation连带债务jointownership共有权jointproperty共有财产jointstockcompany股份公司jointstocksystem股份制jointlycontrollendasset共同控制财产journal日记账簿;分录簿journalentry分录journalisingdocument记账凭证judgementrating判断法judicialcapacity司法权力jud

10、icialproceeding司法程序jumbocertificate大额股票jumborisk高风险juniorbond非优先债券junkpirce极低价格jurisdictionofboundary地域管辖权justintimemanufacturing适时生产justintimepurchasing适时购货justificationroutine证明程序justifiedprice合理价格justifyingdigit调整数字kanbansystem看板制度;看板管理karat开（计算黄金纯度的单位）keelage入港税kerbbroker场外经纪人kerbdealing场外交易kerb

11、exchange场外交易所kerbmarket场外市场keyboardentry键盘输入keybusinessratios关键行业比率keycurrency主要货币keyemployee关键雇员keyexecutiveinsurance关键管理人员保险keyexecutiveoption关键管理人员购股权keyindicator关键指标keyledger总分类账keymanagementpersonnel关键管理人员keymoney额外小费keyvariable关键变量keyboard键盘key-maninsurance重要雇员保险kickback回扣;回佣kind实物kite空头支票kite

12、-flyer开空头支票者kiting挪用补空kitingcheque空头支票kitingstock空头股票knock-downprice成交价格knownliability已知负债knownloss已知损失L/C(letterofcredit)信用证labeldata标号数据labelrecord标号记录labeledprice标价labouraccounting人工会计labourcostaccounting人工成本会计labourefficiency人工效率labourinsurance劳动保险labourquantitystandard人工工时标准labourunionexpense工会

13、经费laggingindicator滞后经济指标landexpropriationright土地征用权landoccupancycharge场地使用费landusetax土地使用税lapsedpolicy失效保单lastinvoicepricemethod最近进价法lasttradingday最后交易日latentasset潜在资产lawfulreserve法定准备金leadmanager主要经办人leadingeconomicindicator主要经济指标learningcurve学习曲线leaseaccounting租赁会计leaseexpense租赁费用leasedproperty租赁财

14、产leaseholdmortgage租赁资产抵押leasingindustry租赁业leastsignificantdigit最低有效数字ledger分类账ledgerasset账面资产legalasset法定资产legalcontract合法合同;合法合约legalentity法人;合法组织legalmortgage合法抵押legalrisk法律风险legalvalue法定价值lendingceiling贷款最高限额lendingloss贷款损失letterofconfirmation确认书letterofcreditatsight即期信用证letterofhypothecation银行抵押

15、书letterofsubrogation权益转让书levelofoptimisation最优化水平levelofsignificance重要水准leverage杠杆作用leveragedleasing杠杆租赁liabilitiestocapitalratio负债对资本比率liabilitymanagement债务管理liabilitywithinterest带息负债licensingsystem许可证制度licittraffic合法交易lifeassurance人寿保险lifeinterest终身权益life-cyclecosts寿命周期成本limitofoverdrawnaccount透支限

16、额limitontimepolicy限时保险单limitationofaction诉讼时效limitedbyguarantee保证有限偿还limitedliability有限责任limitedpolicy有限制保险单limitedvalueinsurance限额投保linefunction直线职能linemanagement直线管理line-itembudget分项预算liquidasset速动资产liquidation清算liquidationexpense清算费用liquidationprocedure清算程序liquidity流动性liquidityrisk流动性风险listofprop

17、erties财产清单listedsecurities上市证券livingcostindex生活费指数loanagreement借款协议;借款和约loancapital借贷资本loanconsortium贷款国际财团loanforspecificprojects专项贷款loaninterest贷款利息loanofdevelopmentfund开发基金贷款loanrepayable应付贷款loanstock借款股localacceptance当地承兑localbudget地方预算lockup资金呆滞log-in注册;登记longaccount多头账户longrangeplanning长期计划lon

18、gtermbill长期票据longterminvestment长期投资longtermvariablecost长期变动成本long-termaccountspayable长期应付款long-termcontract长期合同long-termcreditsale长期赊销loopcontrol循环控制loose-leafbinder活页账夹loose-leafledger活页分类账losscompensation损失赔偿lossfromamalgamation企业合并损失lossfromdevaluation贬值损失lossfrompricedifference价差损失lossoncapitala

19、sset固定资产损失lossoninsuranceclaim保险索赔损失losspershare每股亏损lossrecognition损失确认lostunits损失产量lotmoney拍卖费lowbid低标价lowpricedstock低价股票lower-margineditem低毛利产品lump-sumacquisition整批购置managementmanufacturingcost证券投资组合lump-sumdecision制造成本marketrisksettlement管理决策manufacturing市场风险总额清算managementofexpensemarketabilitylu

20、mp-sumwriteoffcosttarget制造费用销售能力一次冲销成本目标管理manufacturingmarketabledebtmacrocostmanagementinventorysecurities宏观成本strategy生产性存货有价债券macroaccounting管理战略marginaccountmarketing宏观会计managerial保证金账户informationmacroeconomiceconomicsmarginonsales销售信息decision管理经济学销售毛利market-share宏观经济决策mandatemarginratevariancema

21、croeconomics授权保证金率市场份额差异宏观经济学mandatorymarginrequirementmark-upmainaccountarbitration保证金规定成本加成主要账户强制仲裁marginalcostofmarkupratemainbookmandatorycapital加价率主要账簿expenditure边际资本成本masterbudgetmaintenancecost强制性支出marginalincome总预算维修成本manipulationof边际收益masterprogrammemaintenancefundaccountsmarginalprofit主程序维

22、修基金伪造账目;篡改账目边际利润matchingconceptmajorbookmanualofmarkedcheque配比概念主要账册accounting保付支票matchingcriterionmajortransaction会计手册markedcollateral配比标准重大交易manufactured市场抵押品materialcontrolmanagedcostgoodsmarketinformation材料管理;材料控制可控成本制成品市场信息materiallistmanagementbymanufacturingmarketmechanism材料目录objectivesaccoun

23、ting市场机制materialprice目标管理工业会计marketportfoliovariance材料价格差异materialpurchasedocument购料凭证materialsale材料销售materialvaluation材料估价materiality重要性materialsconsumed物料消耗maturedbill到期票据maturityperiod偿还期maturityyield到期收益maximisationofwealth财富最大化maximumstorage最高储备量meanprice平均价mechanismofthemarket市场机制mediumofexcha

24、nge交换媒介memorandumclause备忘条款memory储存器mercantileaccounting商业会计mercantilecredit商业信用merchandiseaccount商品账户merchandisebudget商品预算merchandiselist商品目录merchandisepurchase商品购进merchandisespoilage商品损耗merchandisetradingaccount商品买卖账户mergeragreement合并协议microcost微观成本migrationofcapital资本汇出minimisationofcost成本最低化mini

25、mumbalance最低存款额minimumfundingstandard资金最低标准minimumpay最低工资misappropriation挪用misappropriationoffunds滥支专款;盗用资金miscellaneousaccount杂项账户misuseofcapital资金滥用mixedeconomy混合经济modeofpayment支付方式monetaryasset货币性资产monetaryinformation货币信息monetaryunitsampling货币单位抽样moneyatcall短期放款;活期资金moneysupply货币供应money-marketfun

26、d货币市场基金monitoringcost监控成本monopolyprice垄断价格month-endpayment月末支出monthlycostreport成本月报mortgage抵押;按揭mortgagebond抵押债券mortgageclause抵押条款mortgagetrust抵押信托;按揭信托motion动议movableproperty动产multilateraltrade多边贸易multinationaloperation跨国经营multipleproducts多种产品multipleratio复合分配率multipleutilisation综合利用municipalbudget

27、市政预算mutualholding相互持股mutualservingcredit相互透支额度nakedcontract无担保合约narration分录说明narrativeform叙述式报表narrowmarket呆滞市场nationalaccountingsystem国民核算体系nationalasset国有资产nationalenterprise国营企业nationaltrust国家托信negativeact相反行为negativecapital负资本negativedealing反面交易negativeincometax负所得税negativetradebalance贸易逆差negoti

28、ablebill流通汇票negotiableprice协议价格negotiablesecurities流通证券;可转让证券negotiatedpayment议付netadvantage净利益netassets净资产netcashflow现金净流量netcost净成本netcurrentassets流动资产净额netincome利润;净收益netindustialoutput工业净产值netloss净损失netobligation净负债netpayroll实发工资netprofit净利润netprofitmethod净利法netprofittosalesratio销售利润率netrealisab

29、levalue可实现净值netsales销售净额nettangibleassets有形资产净值netvalue净值networthratio资本净值比率netyield净收益networkgraph网络图表newissue新股发行nofaultinsurance无过失保险norecourse无追索权node节点nominalaccount名义账户nominalcapital名义资本nominalincome名义收益nominalsharecapital名义股本non-acceptance拒绝承兑non-admittedasset不承保资产non-bearerbond无记名债券non-cashd

30、ividend非现金股利non-commercialasset非经营性资产non-compliance违约行为non-controllablecost不可控成本non-convertiblecurrency不可兑换货币non-currentliability非流动负债non-dutiablegoods免税品non-incremetalcost非增量成本non-interestbearingnote无息票据non-monetaryaccount非货币性账户non-monetaryasset非货币性资产non-monetarydata非货币数据non-operatingcost非营业成本;营业外成

31、本non-operatingexpenditure营业外支出non-operatingproperty营业外财产non-productioncost非制造成本non-productiveasset非生产用资产non-recurringcost非经常性成本non-recurringincome非经常性收益non-speculative非投机性non-taxableitem非应税项目non-tradingpartnership非贸易性合伙non-value-addedcost非增值成本norm定额normalcost正常成本normaldepreciation正常折旧normalloss正常损耗n

32、ormaloverhead正常费用normalprofit正常利润normaltradepractice正常交易惯例normality正态nostrobalance往账节余notarialfees公证费note票据;钞票noteholder持票人notesreceivable应收票据not-for-profitaccounting非营利会计noticeofdeficiency补税通知notifiableinterest须申报权益notionalcost名义成本novation债务替代nullandvoid依法无效;无效和失效numericalanalysis数值分析numericalcontr

33、ol编号管理numericalcontrolsystem数字编码制度obligation义务,债务,责任obsolescence过时,陈旧obsoleteinventory过时存货occupancyexpense使用费;占用费oddlottrading零星交易;碎股交易off-balancesheetasset表外资产off-balancesheetfinance资产负债表外融资off-boardtrade场外交易offerprice出售价格;出价offering销售商品officeequipment办公设备officeexpensesbook办公费用账簿officemanual办公手册off

34、icialappreciation法定升值officialrate法定汇率officialreceipt正式收据off-marketdealing场外交易offset抵销;冲销offsettingtransation对冲交易offshoreloan离岸贷款omnibusaccount综合账户oncall即期;见票即付onjobtraining在职培训onpresentation见票即付ongoingliquidity持续流动性openaccount未清账户opencover预约承保;预约保险opencredit无保证信贷openeconomy开放型经济openend无固定限额openmarke

35、toperations公开市场活动opentender公开招标open-endfund开放式基金openingprice开盘价格operatignaudit经营审计operatingaccount营业账户operatingcosting营业成本计算operatingdeficit营业亏损operatinglease经营租赁operatingperiod营业周期operatingprofit营业利润operatingresult经营成果operatingtransfer营业转移operationcost作业成本;营业成本operationalaccounting经营会计;业务核算operatio

36、nsmanagement经营管理opinion意见opportunityloss机会损失optimumorderquantity最优订货量optimumoutput最优产量option期权;认购权optioncontract期权合约optionpricingmodel期权定价模式order定单;买卖盘ordercheque指定人支票orderquantity订货数量ordinaryannuity普通年金ordinarydepreciation普通折旧ordinaryexpenditure经常性支出ordinaryshare普通股ordinarywearandtear正常损耗organisati

37、oncost开办费organisationalaudit组织审计originalcost原始成本originalinvestment原始投资originalrecord原始记录otherasset其他资产otherpayables其他应付款outgoingsandepenses费用及支出out-of-pocketcost付现成本out-of-the-money-option价外期权outputchannel输出通道outputdata输出数据outputfunction输出功能outsideaudit外部审计outstandingaccount未清账款outstandingexpense应付费

38、用;未清费用outwawrddocumentarybill出口押汇overcapitalisation过度资本化overinvestment超额投资overabsorbedcost多分配成本overalleconomicefficiency总体经济效果overallsalestarget总销售目标overdrawnaccount透支账户overdueloan逾期贷款over-estimationofasset资产高估overhaul大修理overhead管理费用overheadcost管理费用overheadexpense管理费用;经常费用overheadvariance管理费用差异overp

39、riced标价过高overridingcredit优先信用overseasasset海外资产overseascontract海外合约overseasoperation境外营业over-the-counteroption场外期权overtimeallowance加班津贴overtrading过量交易owner业主ownersfund业主资金ownersincommon共有人ownersprotectivebond所有者保护债券ownership所有权ownershipinterest所有者权益packagedeal一揽子交易;整批交易paddedbill虚报账单paid-upshare缴足股份p

40、apercompany皮包公司parallelrateofexchange平行汇率parnershipasset合伙资产partpayment部分付款partialsale部分销售participatinginsurance分红保险partnerscurrentaccount合伙人往来账户partyprimarilyliable第一责任方passdividend未付股利payorder支款凭证payables应付款项paybackmethod回收期法payingbank付款银行paymentincash现金支付paymentrespite延期付款payoffperiod投资回收期payroll

41、cheque工资支票payrolltax工薪税peggedexchangerate联系汇率pensionfund养老基金pensiontrust退休金信托people-relatedcost人事相关成本perfectmarket完全市场performancebudget业绩预算performanceshare绩效股periodofgrace宽限期periodicaccounting定期核算;分期会计periodicityconcept会计分期概念permanentfinancing长期筹资permanentinvestment长期投资perpetualbudget连续预算perpetualle

42、ase永久性租赁personalincome个人所得personnelcost人事成本personnelrecord人事档案petitioninbankruptcy破产申请physicalasset实物资产physicals现货;实物pilotproductionproject试生产项目placingagent配售代理plannedallocation计划调拨ploughback利润再投资policyloan政策性贷款portfolio投资组合portfoliorisk投资组合风险positiveaccounting实证会计post-acquisitionloss收购后损失post-closi

43、ngentries结账后分录postingreference过账备查potentialholdingoffund潜在资金powerequipment动力设备pre-acquisitionloss收购前损失pre-determinedcost预定成本predictedcost预测成本pre-emption优先购买权preferenceclause特惠条款preferentialtreatment优惠待遇preliminaryaudit初步审计pre-maturitypayment到期前付款premiumonbond债券溢价prepaidannuity预付年金prepaidrent预付租金pres

44、entvalue现值presentingbank提示银行pricearbitration价格仲裁pricedifferentialtax差价税priceinproductionarea产地价格pricelevel物价水平pricepremium溢价pricing定价primaryaccount一级账户primaryinputs原始投入principalbeneficiary主要受益人principalbusiness主营业务principleofclarity明晰性原则prioryearincome以前年度收益priorityofdebts债务的优先次序privatisation私有化prof

45、ormabudget模拟预算probabilisticbudget概率预算procedureforrecording记账程序processcostaccounting分步成本会计processingtrade加工贸易procurementcost采购成本productguarantee产品担保productmargin产品毛利productioncontrol生产管理productionexpense生产费用productionmanagement生产管理productionsecheduling生产调度productivityaccounting生产力会计professionalcharge

46、专业服务费professionalfee专业服务费profitaftertax税后利润profitandlossratio损益比率profitbudget利润预算profitfromsales销售利润profitplan利润计划profittarget利润目标profitvariance利润差异programmeauditing程序审查programmingcost程序设计成本projectanalysis项目分析projectcashflow项目现金流量projectfeasibilitystudy项目可行性研究projectfinance项目融资projectunderconstructi

47、on在建工程projectedprofit预期利润projetedexpenditure预计支出proofofcash现金验证propertyaccounting财产会计propertyindispute争议财产propertysubjecttoatrust信托财产proportionateanalysis比率分析proprietorship业主权;独资企业prospectiveearnings预期收益protectivetariff保护性关税provisionaccount备抵账户provisionalestimate概算provisionalregulation暂行规定prudential

48、level风险水平publicaccountingfirm会计师事务所publicbond公债publicorder公共秩序publictender公开投标purchasecommission购买佣金purchaseconsideration购买代价purchasepricevariance购价差异purchasespayable应付购货款purchasingprice收购价格purposivesampling目的抽样putthroghdeal证券大笔交易qualification合格证明qualificationcertificate资格证书qualificationshare资格股qual

49、ifiedacceptance附条件承兑qualifiedauditreport有保留意见的审计质量检验系统报告qualitycontrolqualifiedcertificate质量管理;质量控制qualifiedfixedasseqtualityrating质量等级附条件证明书qualifiedendorsement条件背书限定固定资产有保留意见的审计质量检验系统报告qualitycontrolqualifiedcertificate质量管理;质量控制qualifiedfixedasseqtualityrating质量等级qualifiedstockoption附条件股票期权qualify

50、ingexpenditure符合规定的支出qualifyingreserve符合规定的准备金qualityassuredsystem质量保证系统qualitychecksystemqualitycost质量成本qualityofearning收益质量qualityreview质量检查quality-relatedcost质量相关成本quantification定量quantifiedsystemanalysis定量系统分析quantile分位数quantitativefactor数量因素quantitativemodel数量模式quantitativetechniques定量技术quantit

51、ydiscount数量折扣quantityonhand库存量quantityrebate大批量回扣quantityreceived点收数量quantityreordersystem定量订货制度quantityvariance数量差异quantummeruit按实值支付quantumofinterest利益范围;权益限度quarterlybulletin季报quasicontract准合同quasirent准租金quasireorganisation准改组quasi-endowmentfund准留本基金quasi-externaltransaction准外部交易quasi-govermentag

52、ency准政府机构;半官方机构quasi-publiccompany准公营公司具有公用事业性质的公司queryprocessing询问处理questionoffact事实问题questionoflaw法律问题questionablepayment可疑支付questionnaire调查表;问卷queuedaccessmethod排队存取法queuingtheory排队理论quickassets速动资产quickliability速动负债quickratio速动比率quicksort快速分类quidproquobargaining讨价还价;对等性议价quorum法定人数quota限额quotaba

53、lance限额余额quotainsurance定额投保quotasharereinsurance定额分保quotation价目;报价单quotationboard行情表quote报价quotedcompany上市公司quotedmarketpirce开列市价rally价格回升randomprocessing随机处理randomselection随机选择range范围rankingliability认可负债rate率;费率rateofdividend股利率rateofmaterialsturnover材料周转率rateofreturnonnetworth净值报酬率rateoftaxation税率

54、rating评定等级ratioestimation比率估计rationalexpectation理性预期rawmaterialsinventory原材料存货readymode就绪状态realasset不动产realestateloan不动产贷款realwage实际工资realisationofproperty变卖财产realisedappreciation已实现涨价realisedvalue实时价值realty不动产reasonablediligence合理调查recapitalisation资本重组;资本重定receiptsledger收入分类账receivablefinancing应收款融

55、资receivership接管receivingdepartment收货部门recession经济衰退reciprocalclause互惠条款reciprocaltrade互惠贸易reconcilement调节record记录recordformat记录格式recordingprocess记账程序recordsofaccount账目记录rectification纠正recurrentexpenditure经常性开支recurrentprofitandloss经常损益redemptionfund偿债基金rediscount再贴现reductionofcapital减资reference参考栏re

56、fundoftaxforexport出口退税registerofshareholders股东名册registeroftransfers过户登记簿registeredrepresentative注册代表;注册代理商registeredtrademark注册商标registeredwarrant记名认股权权证registrationofpatent专利权登记regressivetaxrate递减税率regularityauditing合规性审计regulatorybody监管机构rehabilitationcost修复成本reinvestment再投资rejuvenationofcapital资本

57、更新relatedpartytransaction关联方交易relativeefficiency相对效能relativevalue相对价值relevantbenefit相关利益relevantrange相关范围reliabilitytesting可靠性测试remargining增加保证金remitter汇款人remit-transfer划拨remuneration报酬renewalofinsurance续保rent租金rentpayable应付租金reorderquantity再订购量repairsandbetterment修理和改良repalcementequipment替换设备repaym

58、entanalysis偿债分析replacementcost重置成本repledge转押reportingloss挂失repossession回收representativesample代表样本repurchase回购repurchaseloan回购贷款requisitionforpayment付款申请resale转售researchanddevelopment研究和开发reservecapital后备资本reserveratio准备金率residualasset剩余资产residualequity剩余权益residualsecurities剩余证券responsibilityaccounti

59、ng责任会计responsibilitybudget责任预算restitutionofproperty财产归还restraintoftrade贸易限制restrictedcurrentfund限定流动基金restrictedsecurities受限制证券restrictiveendorsement限制背书retailaccounting零售业会计retaildealer零售商retailtax零售税retainedforeignexchange留成外汇retainer保留款retiredstock已收回股份retirementofdebt债务清偿retirementpay退休工资retrenc

60、hmentpolicy紧缩政策retroactiveeffect追溯效力retrospectiveeffect追溯效力returnofinvestments投资回报returnonsales销售利润率returnedgoodsallowance备抵退货returnedprofit返还利润revaluationofasset资产重估revaluationsurplus重估盈余revenuebudget收入预算revenuedistribution收益分配revenuerecognition收入确认reversecollection反托收reversesplit-up并股revocablelett