财务英语简称

财务英语词汇

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

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