会计术语英语对照必备学习

国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照美式论文、报告写作技巧引言(Introduction)主体，含篇(Part)、章(Chapter)、节编者按：美式教育的特点即是课程内容强(Section)、以及注释(Footnotes)调学生参与及创新运用，因此，报告便成了常见的考核学生学习成果的方式，比如实验报告、学期报告、专题报告、研究报(三)参考资料：告及论文（含毕业论文）等。研究生参考书目(ReferencesorBibliography)附录资料(Appendix)。presentation及seminar的机会更是占很大的比重，有些甚至占学期成绩很大比例。如何完成报告、论文同时得到良好的成绩，进行论文或报告写作之前，先要确定想要表达的主题，主题确定后，将其具体表达，即为题目。题目可以提供研究者：一.研究的方向是本文提供给有志留学的有心人参考的目的。美国大学生由於自小已养成自动寻找答案二.研究的范围习惯，在启发式的教育环境下，写报告、三.资料搜集的范围论文对他们来说比较不陌生，虽然专业知四.预期研究成果识上美国学生不见得比外籍学生强，但是表达能力由於自小培养，加上英语能力的优势，常比外籍学生在报告、论文方面有较隹的利基。反之中国学生比较缺乏报告写作的训练，因此如果在留学过程中无法通常在确定题目之後就开始找资料从事研究，建议在找资料之前最好去问教授有哪些参考资料来源可供参考引用。构思为确定写作大纲或Proposal的先前步骤，大适应美式教育会比较辛苦，其实论文、报纲是论文、报告的骨干，Proposal是研究告的写作要领其实不难，只要把握技巧就可水到渠成。的架构、流程及范围的说明书。如何构思大纲或Proposal为论文、报告写作前的必要准备工作。好的论文或研究报告，要基通常论文由篇首(Preliminaries)，本文(Texts)于在完整、详实的资料上，而参考资料除了和教授商借之外，最主要的来源就是图书馆了，一般参考资料来源可分成教科书或手册、政府机构的报告、科技或商业方面的杂志，及会议性质的资料。此外现代以及参考资料(References)三部分构成；而这三大部分各自内容如下：(一)篇首：的电脑资料库也可帮助收集资料，在国外封面(Title)可利用学校的电脑连线资料库寻找自己需要的资料。当一切准备就绪，即可开始着手写报告，一般报告还分大报告如期末、专题等报告，及小报告如Seminar式的报告。序言(Preface)谢词(Acknowledge)提要(Summary)目录(TablesandAppendixes)(二)本文：就算是小报告，也至少应含1国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照Audit审计(一)TITLEPAGES：包含主题名称、作者、Balancesheet资产负债表日期Bookkeepking簿记(二)Summary：即主要的结论Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证(三)Introduction：包括理论背景及内容(四)TechnicalSections：是论文的主体，为最重要的部份应再细分为几个片断。(五)Conclusions：即扼要的结论书CertificateinManagementAccounting管理会计证书(六)Appendixes：复杂公式的导引及叁考资料和电脑程式的报表可附加在此项CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者美式报告的撰写通常要打字，两行式，行间若有未拼完的字要以音节来连接。写报Financialaccounting财务会计FinancialAccountingStandardsBoard财告通常需要用到电脑，如有计算数字统计务会计准则委员会图表的需求，也常会用到程式软体如Financialforecast财务预测PASCAL、LOTUS，统计分析软体如SAS，Generallyacceptedaccountingprinciples也是不可或缺的，电脑绘图在今日已成为公认会计原则工商界及学术界的重要工具，文书处理更General-purposeinformation通用目的信息是最基本的要求，因此WordforWindow、Powerpoint、Excel便成了颇受欢迎的工具。GovernmentAccountingOffice政府会计办公室此外在英文语法、文法上的润饰与修改，Incomestatement损益表如能请老美帮忙会比较好。InstituteofInternalAuditors内部审计师协会论文、报告完成后有时会需要做解说(Presentation)，用英文来讲演对中国人来说算是一大挑战，通常课堂讲演时间为十五InstituteofManagementAccountants管理会计师协会Integrity整合性分钟到三十分钟，若是论文囗试则至少一Internalauditing内部审计小时。投影机及麦克风的使用对讲演的效果有很大帮助，正式讲演前多预习几次，时间宜控制适中，上台时忌讳低头拿着报Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者告照念，需留意听众的反应，切中主题，Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会避免太多数字的导引。国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计协会AmericanInstituteofCPAs美国注册会计师Accountingequation会计等式协会2国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照Articulation勾稽关系Assets资产共同计算帐项jointaccountBusinessentity企业个体Capitalstock股本未决帐项outstandingaccountCorporation公司贷方帐项Costprinciple成本原则Creditor债权人creditaccount||creditoraccount借方帐项Deflation通货紧缩debitaccount||debtoraccountDisclosure批露应付帐||应付未付帐Expenses费用accountpayableFinancialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨应收帐||应收未收帐accountreceivable新交易||新帐newaccountInvestingactivities投资活动Liabilities负债未决帐||老帐oldaccountNegativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益现金帐cashaccount流水帐Partnership合伙企业runningaccountPositivecashflow正现金流量Retainedearning留存利润Revenue收入暂记帐||未定帐suspenseaccount过期帐||延滞帐Soleproprietorship独资企业overdueaccount||pastdueaccountSolvency清偿能力杂项帐户Stable-dollarassumption稳定货币假设Stockholders股东sundryaccount详细帐单||明细表Stockholders'equity股东权益Windowdressing门面粉饰detailaccount呆帐badaccount会计账目用语会计项目titleofaccount会计报表statementofaccount||会计薄帐薄account-book往来帐目accountcurrent营业报告书||损益计算表现在往来帐||存款额accountofbudiness||businessreportcurrentaccout借贷细帐||交验帐accountrendered销货帐accountsales明细帐3国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照accountstated由某人负担与...银行开立一户头forone''saccount||foraccountofonetoopenanaccountwith按某人指示||列入某人帐户与...银行建立交易byorderandforaccountofonetokeepaccountwith列入5月份帐目forMayaccount继续记帐tokeepaccount编入某中帐项下与...有交易topasstotheaccountof||toplacetotheaccountoftohaveanaccountwith作成会计帐||有往来帐项寄出清算书tomakeoutanaccountwithtosendinanaccount||tosendinrenderanaccount清算||清理债务tomakeupanaccount清洁帐目||与...停止交易常见金融词汇汇集tocloseone''saccountwithbigmacs,big/large-capstock,mega-issue大盘股结帐tocloseanaccountoffering,list上市bourse证交所清理未付款toaskanaccount||todemandanaccountcorporatechampion龙头企业ShanghaiExchange上海证交所pensionfund养老基金mutualfund共同基金hedgemutualfund对冲式共同基金share股票结清差额tobalancetheaccountwith清算tosettleanaccount||toliquidateanaccount||tosquareanaccountvaluation股价审查帐目||监查帐目toauditanaccountunderwriter保险商governmentbond政府债券savingaccount储蓄帐户equitymarket股市检查帐目toexamineanaccount转入A的帐户tochargetheamounttoA''saccountshareholder股东delist摘牌以计帐方式付款topayonaccountmongey-loser亏损企业inventory存货代理某人||为某人onone''saccount||onaccountofonetradedcompany,tradingenterprise上市为自己计算||独立帐目公司onone''sownaccountstakeholder利益相关者transparency透明度Msnbc:Microsoftnationalbroadcast微软由某人收益并负风险onone''saccountandrisk||forone''saccountandrisk全国广播公司4国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照marketfundamentalist市场经济基本规则Treasurybond财政部公债damage-contralmachinery安全顾问efficientmarket有效市场intellectualproperty知识产权opportunisticpractice投机行为WorldCom世通公司bribery行贿currnt-account经常项目pickupinrice物价上涨FederalReserve美联储inflation通货膨胀deflation通货紧缩tightercredit紧缩信贷monetarypolicy货币政策awashinexcesscapacity生产力过剩foreighexchange外汇spottransaction即期交易forwardtransaction远期交易optionforwardtransaction择期交易swaptransaction调期交易quote报价entrepreneur企业家cookthebook做假帐regulatorysystem监管体系audit审计accountingfirm会计事务所GreatDepression大萧条portfolio投资组合money-market短期资本市场capitual-market长期资本市场volatility波动settlmentanddelivery交割buyingrate买入价diversification多元化commodity期货sellingrate卖出价spread差幅realestate房地产contract合同option期权atpar平价calloption看涨期权putoption看跌期权merger并购premium升水discount贴水directquoationmethod直接报价法indirectquoationmethod间接报价法dividend股息arbitrage套利Securities&ExchangeCommission〈美〉证domesticcurrency本币券交易委员会dollarstandard美元本位制flight贬值floatingrate浮动利率parentcompany母公司creditswap互惠贷款budget预算deficit赤字venturecapital风险资本virtualvalue虚拟价值baddebt坏帐output产值physicalgood物质产品abstractgood抽象产品Patent&TrademarkOffice专利与商标局bookvalue帐面价值macroeconomic宏观经济fiscalstimulus财政刺激astoreofvalue保值transactioncurrency结算货币forwardexchange期货交易physicalcapital实际资本IPO:initialpublicoffering新股首发jobmachine就业市场interventioncurrency干预货币5国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照welfarecapitalism福利资本主义collectivemarketcap市场资本总值golbalcorporation跨国公司transnationalstatus跨国优势transferprice转让价格meansofproduction生产要素(the)medicalcostsocialpoolformajordiseases大病医疗费用社会统筹mergersandacquisitions并购GeneralAccountingOffice〈美〉会计总会mobile-phonebanking移动电话银行业consolidation兼并leveraged杠杆moods人气netpotato网虫non-storeseling直销offering新股常用金融词汇的翻译acquiringcompany收购公司badloan呆帐online-banking网上银行业online-finance在线金融onlineclient（银行的）网上客户paperprofit帐面收益physicalassets有形资产projectfundsystem项目资本金制度pyramidsale传销chartofcashflow现金流量表clearly-establishedownership产权清晰debttoequity债转股diversityofequities股权多元化economyofscale规模经济emergingeconomies新兴经济exchange-rateregime汇率机制recapitalize资产重组regionalcorrencyblocks地区货币集团regulate调控fundandfinancing筹资融资globalfinancialarchitecture全球金融体系globalintegration,globality全球一体化，全selloff变现share(stock)option期权，股票认购权smartcard智能卡球化gopublic上市slashprices杀价sparecapacity闲置的生产能力growthspurt（经济的）急剧增长haveone''s"twocommas"百万富翁hedgeagainst套期保值housingmortgage住房按揭holdings控股，所持股份holdingcompany控股公司initialofferings原始股stronggrowth强劲的增长势头switchtrade转手贸易take…public上市taptheidleassets盘活存量资产transaction（银行的）交易transferpaymentfromtheexchequerinitialpublicofferings首次公募财政转移支付innovativebusiness创新企业intellectualcapital智力资本inter-banklending拆借venture-capital风险资本virtualbank虚拟银行wiretransfer电子转帐internetcustomer网上客户investmentpayoffperiod投资回收期joint-stock参股经济金融术语汉英对照表A-BAmallrat爱逛商店的年轻人安全网safetynet6国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照bank（overmonetarypolicy）按可比口径oncomparablebasis按轻重缓急toprioritize暗补implicitsubsidy财政政策与货币政策的配合coordinationoffiscalandmonetarypolicies暗亏hiddenloss采取循序渐进的方法inaphasedandsequencedmanner操作弹性operationalflexibility操纵汇率tomanipulateexchangerate产品构成productcomposition;productmixB颁发营业执照tolicense;tograntalicenceto办理存款业务totakedeposits产品积压stockpile;excessiveinventory产销率currentperiodinventory;（即期库存，不含前期库存）sales/outputratio产销衔接marketability保护农民的生产积极性toprotectfarmers''incentivetoproduce备付金（超额准备金）excessreserves本外币并账consolidationofdomesticandforeigncurrencyaccounts产业政策industrialpolicy长期国债treasurybonds本外币对冲操作sterilizationoperation敞口头寸openposition本位利益localized炒股tospeculateinthestockmarketinterest;departmentalism承购包销underwrite（securities）奔小康tostrivetoprosper;tostriveto成套机电产品completesetsofequipment;completeplant（s）becomewell-to-do避税（请见“逃税”）taxavoidance币种搭配不当currencymismatch币种构成currencycomposition变相社会集资disguisedirregular（orillegal）fundraising城市信用社urbancreditcooperatives（UCCs）城市合作银行urbancooperativebanks;municipalunitedbanks城市商业银行municipalcommercialbanks表外科目（业务）off-balance-sheetitems（operation）城乡居民收入增长超过物价涨幅realgrowthinhouseholdincomepersistentoverheating重复布点duplicateprojects薄弱环节weaknesses;loopholes不变成本fixedcost持续升温不变价atconstantprice;inrealterms不动产realestate重置成本replacementcost重组计划restructuringplan筹资渠道fundingsources;financingchannels不良贷款（资产）problemloans；non-performingloans（assets）初见成效initialsuccessC出口统一管理、归口经营canalizationofexp财务公司financecompanies财政赤字fiscaldeficitorts出口退税exporttaxrebate储蓄存款householddeposits（不完全等同于财政挤银行fiscalpressureonthecentral7国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照西方的savingsdeposits，前者包括活期存款，道德风险moralhazard地区差别regionaldisparity第一产业theprimaryindustry第二产业thesecondaryindustry第三产业theserviceindustry;thetertiaryindustry后者不包括。）储蓄分流diversionofhouseholddeposits储源萎缩declineintheavailabilityofhouseholdsavings传导机制transmissionmechanism从价税advaloremtax递延资产deferrableassets订货不足insufficientorders从紧控制tightcontrol定期存款timedeposits存贷款比例loan/depositratio存款保险体系depositinsurancesystem存款货币银行depositmoneybanks存款准备金requiredreserves定向募集raisingfundsfromtargetedsources东道国（请见“母国独立核算independentaccounting债treasurybills”）hostcountry短期国对冲操作sterilizationoperation;hedging对非金融部门债权claimsonnon-financialsectorD打白条issueIOU大额存单certificateofdeposit（CD）多种所有制形式diversifiedownership大额提现withdrawdepositsinlargeamountsE大面积滑坡wide-spreaddecline大一统的银行体制（all-in-one）mono-banksystem恶性通货膨胀hyperinflation二级市场secondarymarket呆账（请见“坏账”）badloans呆账准备金loanlossreserves（provisions）F发行货币toissuecurrency发行总股本totalstockissue法定准备金requiredreserves;reserverequirement呆滞贷款idleloans贷款沉淀non-performingloans贷款分类loanclassification贷款限额管理creditcontrol;toimposecreditceiling法人股institutionalshares法人股东institutionalshareholders法治ruleoflaw贷款约束机制creditdisciplinary（constraint）mechanism房地产投资realestateinvestment放松银根toeasemonetarypolicy非现场稽核off-sitesurveillance（ormonitoring）代理国库toactasfiscalagent代理金融机构贷款makeloansonbehalfofotherinstitutions戴帽贷款ear-markedloans非银行金融机构non-bankfinancialinstitut倒逼机制reversedtransmissionoftheprionsessureforeasingmonetarycondition8国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照非赢利性机构non-profitorganizations分税制assignmentofcentralandlocaltaxes;taxassignmentsystemsivesupply鼓励措施incentives股份合作企业joint-equitycooperativeenterprises分业经营segregationoffinancialbusiness（services）;divisionofbusinessscope股份制企业joint-equityenterprises股份制银行joint-equitybanks固定资产贷款fixedassetloans关税减免tariffreductionandexemption关税减让tariffconcessionsbasedonthetypeoffinancialinstitutions风险暴露（风险敞口）riskexposure风险管理riskmanagement风险意识riskawareness关税优惠tariffincentives;preferentialtarifftreatment风险资本比例risk-weightedcapitalratios风险资本标准risk-basedcapitalstandard服务事业收入publicservicecharges;user''scharges规范行为toregularize（orstandardize）…behavior规模效益economiesofscale国计民生nationalinterestandpeople''slivelihood扶贫povertyalleviation负增长negativegrowth复式预算制double-entrybudgeting;capitalandcurrentbudgetaryaccount国家对个人其他支出othergovernmentoutlaystoindividuals国家风险countryrisk国际分工internationaldivisionoflabor国际收支balanceofpayments国有独资商业银行whollystate-ownedcommercialbanksG改革试点reformexperimentation杠杆率leverageratio杠杆收购leveragedbuyout高息集资toraisefundsbyofferinghighinterest国有经济（部门）thestate-owned（orpublic）sector国有企业state-ownedenterprises（SOEs）个人股non-institutionalshares根本扭转fundamentalturnaround（orreversal）国有制state-ownership国有资产流失erosionofstateassets公开市场操作openmarketoperations公款私存depositpublicfundsinpersonalaccounts国债回购governmentsecuritiesrepurchase国债一级自营商primaryunderwritersofg公用事业publicutilities公有经济thestate-ownedsector;thepublicsectorovernmentsecurities过度竞争excessivecompetition过度膨胀excessiveexpansion过热迹象signsofoverheating公有制publicownership工业成本利润率profit-to-costratio工业增加值industrialvalueadded供大于求supplyexceedingdemand;excesH合理预期rationalexpectation9国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照核心资本corecapital挤提存款runonbanks合资企业joint-ventureenterprises红利dividend挤占挪用unwarranteddiversionof（financial）resources（fromdesignateduses）宏观经济运营良好soundmacroeconomicperformance技改投资investmentintechnologicalupgrading宏观经济基本状况macroeconomicfundam技术密集型产品technology-intensiveprodentalsuct宏观调控macroeconomicmanagement（oradjustment）计划单列市municipalitieswithindependentplanningstatus宏观调控目标macroeconomicobjectives（ortargets）计划经济plannedeconomy集体经济thecollectivesector加大结构调整力度tointensifystructuraladjustment坏账baddebt还本付息debtservice换汇成本unitexportcost;localcurrencycostofexportearnings加工贸易processingtrade加快态势acceleratingtrend加强税收征管稽查toenhancetaxadministration汇兑在途fundsinfloat汇兑支出advancepaymentofremittancebythebeneficiary''sbank加权价weightedaverageprice价格放开priceliberalization价格形成机制pricingmechanismtoreducelosses汇率并轨unificationofexchangerates活期存款demanddeposits汇率失调exchangeratemisalignment混合所有制diversified（mixed）ownership货币政策态势monetarypolicystance货款拖欠overdueobligationstosuppliers简化手续tocutredtape;tosimplify（streamline）procedures交投活跃brisktrading缴存准备金todepositrequiredreserves结构扭曲结构失调structuralimbalance结构性矛盾突出acutestructuralimbalancestructuraldistortionJ基本建设投资investmentininfrastructure结构优化structuralimprovement（optimiz基本经济要素economicfundamentals基本适度broadlyappropriate基准利率benchmarkinterestrate机关团体存款depositsofnon-profitinstitutionsation）结汇、售汇saleandpurchaseofforeignexchange金融脆弱financialfragility金融动荡financialturbulence金融风波financialdisturbance金融恐慌financialpanic机会成本opportunitycost激励机制incentivemechanism积压严重heavystockpile;excessiveinventory金融危机financialcrisis金融压抑financialrepression10国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照金融衍生物financialderivativesfinancialfraud紧缩银根totightenmonetarypolicyausteritypolicies;tightfinancialL金融诈骗来料加工processingofimportedmaterialsforexport紧缩政策policies离岸银行业务off-shorebanking（business）经常账户可兑换currentaccountconvertibility理顺外贸体制torationalizeforeigntrade经济特区specialeconomiczones（SEZs）regime经济体制改革economicreform利率杠杆的调节作用theroleofinterestra经济增长方式的转变changeinthemainsourceofeconomicgrowth（frominvestmentexpansiontoefficiencygains）tesinresourceallocation利润驱动profit-driven利息回收率interestcollectionratio联行清算inter-banksettlement经济增长减速economicslowdown;moderationineconomicgrowtheconomicsanctionautonomyinmanagementrecoveryinbusinessactivityoverseasinvestmentintensifyingcompetitionlocalized（isolated）financi连锁企业franchise（businesses）;chainbusinesses经济制裁经营自主权良性循环virtuouscycle景气回升两极分化growingincomedisparity;polarizationinincomedistribution境外投资竞争加剧零售物价指数retailpriceindex（RPI）流动性比例liquidityratio局部性金融风波aldisturbance流动资产周转率/流通速度velocityofliquidassets流动资金贷款workingcapitalloansK流通体制流通网络distributionnetwork留购（租赁期满时承租人可购买租赁物）hiredistributionsystem开办人民币业务toengageinRMBbusiness可维持（可持续）经济增长sustainableeconpurchaseomicgrowth垄断行业monopolizedindustry（sector）乱集资irregular（illegal）fundraising乱收费irregular（illegal）charges可变成本variablecost可自由兑换货币freelyconvertiblecurrency乱摊派unjustified（arbitrary）levies控制现金投放controlcurrencyissuance扣除物价因素inrealterms;oninflation-adjustedbasisM库存产品inventory买方市场buyer''smarket卖方市场seller''smarket卖出回购证券matchedsaleofrepo贸易差额tradebalance民间信用non-institutionalizedcredit跨国银行业务cross-borderbanking跨年度采购cross-yearprocurement会计准则accountingstandard11国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照免二减三exemptionofincometaxforth配套改革concomitant（supporting）reformefirsttwoyearsofmakingprofitand50%taxreductionforthefollowingthreeyearss配套人民币资金localcurrencyfundingof…明补explicitsubsidy明亏explicitlossQ名牌产品brandproducts母国（请见“东道国”）homecountry企业办社会enterprisesburdenedwithsocialresponsibilities企业集团战略corporategroupstrategy企业兼并重组companymergerandrestructuringN内部控制internalcontrol内部审计internalaudit内地与香港themainlandandHongKong企业领导班子enterprisemanagement企业所得税enterprise（corporate）incometax企业效益corporateprofitability内债domesticdebt企业资金违规流入股市irregularflowofenterprisefundsintothestockmarket扭亏为盈toturnaloss-makingenterpriseintoaprofitableone欠税taxarrears扭曲金融分配distortedallocationoffinan欠息overdueinterest强化税收征管tostrengthentaxadministrationcialresources农副产品采购支出outlaysforagriculturalprocurement强制措施enforcementaction农村信用社ruralcreditcooperatives（RCCs）翘尾因素carryovereffect切一刀partialapplication清理收回贷款cleanupandrecoverloans（破产）清算liquidationP倾斜政策preferentialpolicy区别对待differentialtreatment趋势加强intensifyingtrend泡沫效应bubbleeffect泡沫经济bubbleeconomy培育新的经济增长点totapnewsourcesofeconomicgrowth全球化globalization权益回报率returnsonequity（ROE）缺乏后劲unsustainablemomentum片面追求发展速度excessivepursuitofgrowth平衡发展balanceddevelopment瓶颈制约bottleneck（constraints）平稳回升steadyrecovery铺底流动资金initial（start-up）workingcapitalR绕规模贷款tocircumventcreditceiling人均国内生产总值percapitaGDP人均收入percapitaincome普遍回升broad-basedrecovery12国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照人民币升值压力upwardpressureontheRenminbi（exchangerate）subscribedcapital收回对金融机构贷款torecallcentralbankloans（tofinancialinstitutions）认缴资本税后还贷amortization（repaymentofloans）aftertax软贷款softloans软预算约束softbudgetconstraint软着陆softlanding税收流失taxerosion税源不足weaktaxbase私营经济（私人经济）theprivatesector私有制privateownership所有者权益owner''sequityS三角债chaindebts;inter-enterprisearrears善政廉政goodgovernanceT商业贷款commercialloans逃税（请见“避税”）taxevasion上市公司（publicly）listedcorporations设备利用capacityutilization社会保障socialsafetynet;socialsecurity（insurance）套汇（1）指合法：currencyswap;arbitrage2（）指非法：illegalpurchaseofforeignexchange剔除季节性因素seasonallyadjusted调节流动性toinfluenceliquiditylevel贴现窗口discountwindow深层次矛盾deep-rootedstructuralimbalance审批金融机构tolicensefinancialinstitutio同比onyear-on-yearbasis;overthesameperiodofthepreviousyearns审慎监管prudentialsupervision生产能力闲置unutilizedcapacity同业拆借（放）inter-bankborrowing（lending）生息资产interest-bearingassets同业拆借市场利率（中国）CHIBOR（Chinai实际利用外资disbursementofforeigncapnter-bankofferedrate）同业融通票据inter-bankfinancingbills同业往来inter-banktransactions透支overdraftital;actualinflowofforeigninvestment实际有效汇率realeffectiveexchangerate实时realtime退税taxrefund（rebate）头寸position实收资本paid-incapital实现利润realizedprofit市场分割marketsegmentation市场经济marketeconomy吞吐基础货币adjustmentofmonetarybase脱媒现象disintermediation市场占有率（市场份额）marketshare市场准入marketaccess（指商品和劳务的进；marketentry（指机构的审批）W入）市价总值marketcapitalization适度从紧appropriatelytight适时调节timelyadjustment外部审计externalaudit外国直接投资foreigndirectinvestment（FDI）13国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照外汇储备foreignexchangereserves外汇调剂foreignexchangeswapminatefiscaldeficit销货款回笼reflowofcorporatesalesinco外汇占款theRMBcounterpartofforeignexchangereserves;theRMBequivalentofoffcialforeignexchangeholdingsmetothebankingsystem销售平淡lacklustersales协议外资金额committedamountofforeigninvestment外向型经济export-orientedeconomy外债externaldebt新经济增长点newsourcesofeconomicgr外资企业foreign-fundedenterprises完善现代企业制度toimprovethemodernenterprisesystemowth新开工项目newprojects;newlystartedprojects完税凭证taxpaymentdocumentation违法经营illegalbusiness新增贷款incrementalcredit;loanincrement;creditgrowth;creditexpansion委托存款entrusteddeposits稳步增长steadygrowth新增就业位置newjobs;newjobopportunities稳健的银行系统asoundbankingsystem稳中求进tomakeprogresswhileensuringstability信贷规模考核reviewthecompliancewithcreditceilings信号失真distortedsignals无纸交易book-entry（orpaperless/scriptless）transaction信托投资公司trustandinvestmentcompanies物价监测pricemonitoring信息不信息反馈feedback（information）信息共享系统informationsharingsystem信息披露对称informationasymmetryXinformationdisclosure吸纳流动性toabsorbliquidity稀缺经济scarcityeconomy信用扩张credirexpansion信用评级creditrating洗钱moneylaundering姓“资”还是姓“社”pertainingtosocialismo系统内调度fundallocationwithinabank系统性金融危机systemicfinancialcrisis下岗工人laid-offemployeesrcapitalism;socialistorcaptialist行政措施administrativemeasures需求膨胀demandexpansion;excessived下游企业down-streamenterprises现场稽核on-siteexamination现金滞留（居民手中）cashheldoutsidethebankingsystememand虚伪存款window-dressingdeposits削减冗员toshedexcesslaborforce寻租rentseeking乡镇企业townshipandvillageenterprises（TVEs）迅速反弹quickrebound消费物价指数consumerpriceindex（CPI）Y养老基金pensionfund消费税excise（consumption）tax一刀切universalapplication;non-discretio消灭财政赤字tobalancethebudget;toeli14国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照naryimplementation增收节支措施revenue-enhancingandexp一级市场primarymarket应收未收利息overdueinterest银行网点bankingoutlets赢利能力profitabilityenditurecontrolmeasures增长平稳steadygrowth增值税value-addedtax（VAT）涨幅偏高higher-than-desirablegrowthrate;excessivegrowth营业税businesstax硬贷款（商业贷款）commercialloans用地审批tograntlanduseright有管理的浮动汇率managedfloatingexchangerate账外账concealedaccounts折旧depreciation整顿retrenchment;consolidation政策工具policyinstrument政策性业务policy-relatedoperations政策性银行policybanks证券投资portfolioinvestment游资（热钱）hotmoney有市场的产品marketableproducts有效供给effectivesupply政策组合policymix政府干预governmentintervention证券交易清算settlementofsecuritiestransactions诱发新一轮经济扩张triggeranewroundofeconomicexpansion逾期贷款overdueloans;past-dueloans与国际惯例接轨tobecomecompatiblewithinternationallyaccepted证券业务占款fundingofsecuritiespurchase支付困难paymentdifficulty与国际市场接轨tointegratewiththeworl支付能力paymentcapacitydmarket直接调控方式向toincreasetherelianceonindirectpolicyinstruments预算外支出（收入）off-budget（extra-budgetary）expenditure（revenue）间接调控方式转变职能转换transformationo预调pre-emptiveadjustment月环比onamonth-on-monthbasis;onamonthlybasisffunctions职业道德professionalethics指令性措施mandatorymeasures指令性计划mandatoryplan;administeredplanZ制定和实施货币政策toconductmonetarypolicy;toformulateandimplementmonetarypolicy再贷款centralbanklending在国际金融机构储备头寸reservepositionininternationalfinancialinstitutions滞后影响laggedeffect中介机构intermediaries中央与地方财政delineationoffiscalresponsibilities在人行存款depositsat（with）thecentralbank在途资金fundinfloat增加农业投入toincreaseinvestmentinagriculture分灶吃饭重点建设keyconstructionprojects;keyinvestmentproject增势减缓decelerationofgrowth;moderati周期谷底bottom（trough）ofbusinesscyconofgrowthmomentumle15国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照周转速度velocity资金占压fundstiedup自筹投资项目self-financedprojects主办银行mainbanksovereignriskregisteredcapital主权风险自有资金equityfund注册资本综合国力overallnationalstrength（oftenmeasuredbyGDP）逐步到位tophasein;phasedimplementation综合效益指标overallefficiencyindicator逐步取消tophaseout综合治理comprehensiveadjustment（retrenchment）;over-haul抓大放小toseizethebigandfreethesmall（tomaintaincloseoversightonthe总成交额totalcontractvalue总交易量totalamountoftransactionslargestate-ownedenterprisesandsubjectsmalleronestomarketcompetition）总成本totalcost专款专用useoffundsasear-marked最后贷款人lenderoflastresort转贷on-lending会计&财务术语的中英对照(一)转轨经济transitioneconomy转机turnaroundapaymentorseriouspayments一次转折关头turningpoint或多次付款准财政赤字quasi-fiscaldeficit准货币quasi-moneyabatement扣减资本不足under-capitalizedabsoluteandunconditionalpayments绝资本充足率capitaladequacyratio资本利润率returnoncapital资本账户可兑换capitalaccountconvertibility对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受资不抵债insolvent;insolvencyaccession加入资产负债表balancesheetaccessories附属设备资产负债率liability/assetratio;ratioofliaaccountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间bilitiestoassets资产集中assetconcentration资产贡献率assetcontributionfactor资产利润率returnonassets（ROA）资产质量assetqualityaccountingpolicies会计政策accountingprinciple会计准则资产组合assetportfolioaccountingtreatment会计处理资金成本costoffunding;costofcapital;financingcostaccountsreceivables应收账款accounts账项资金到位fullyfunded（project）资金宽裕tohavesufficientfunds资金利用率fundutilizationrateaccreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的资金缺口financinggap要求资金体外循环financialdisintermediation16国国际际会会计计术术语语英英汉汉对对照照国际会计术语英汉对照acquisitionofassets资产的取得acquisitions兼并amendment修改AmericanLawInstitute美国法学会ActonProductLiability（德国）生产责任法action诉讼amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险报酬的摊销amortizationschedule摊销进amortize摊销度表amountofrecourse求偿金额additions（设备的）附件amountofusage使用量adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AMT(AlternativeMinimumTax)（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨appendix（契约性文applicablelaw适用法律AdministrativeLaw（美国）行政法advancenotice事先通知款件的）附件advance放款adversetaxconsequences不利的税收后果advertising做广告applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估affiliatedgroup联合团体affiliate附属机构appraisers评估人员AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率appreciation溢价appropriationprovisions拨款条例appropriation侵占aggregaterents合计租金aggregaterisk合计风险approvalauthority核准权agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协approval核准approximation近似arbitraryandartificiallyhighvalue(承租议agreement协议aircraftregistry飞机登记airframe（飞机的）机身airports机场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''slengthtransaction公平交易airworthinessdirectives（飞机的）适航指令alliances联盟arrangement安排arrest扣留allocatio