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实用热门英语词汇
A
Ability
能力
ability to bay
购买能力
ability to
borrow
借款能力
ability to compete
竟争能力
ability to
pay
支付能力
ability
to repay loan
倡偿还借款能力
Above
高于,在
...
之上
above norm
限额以上
above par
value
高于票面价值
Absolute
绝对的
absolute advantage
绝对优势
absolute
liability
绝对赔偿责任
absolute ownership
绝对所有权
Accelerated
加速的
accelerated
amortization
加速摊销
accelerated depreciation methods
加速折旧法
Accept
接受,承兑
accept a
claim
接受索赔
accept
to pay
承兑
Acceptable
可接受的
acceptable price
可接受价格
acceptable
principle
公认的原则
Acceptance
接受,承兑,认可
acceptance bank
承兑银行
acceptance
bill
承兑票据
acceptance contract
承兑合同
acceptance
credit
承兑信用
acceptance payable
应付承兑汇票
acceptance
commission
承兑手续费
acceptance letter of credit
承兑信用证
acceptance
inspection
验收
acceptance rate
票据贴现率
Accepted
接受的,已承兑的
accepted
bill
已承兑票据
accepted check
保付支票
accepted
letter of credit
已承兑信用证
Accommodation
通融
According
根据,按照
according to existing law
根据现行法律
according
to stock exchange practice
按照证券交易惯例
Account
帐户,会计科目
account
balance
帐户余额
account payable
应付帐款
account
receivable
应收帐款
accumulation account
累积帐户
assets
account
资产帐户
bank
account
银行帐户
capital account
资本帐户
cash account
现金帐户
checking
account
支票帐户
clearing account
清算帐户,结算帐户
commission account
佣金帐户
cost account
成本帐户
deposit
account
存款帐户
doubtful account
可疑帐户
equity
account
股本帐户
expenses account
开支帐户
foreign
currency account
外汇帐户
frozen account
冻结帐户
group
account
集团帐户
inventory account
存货帐户
investment
account
投资帐户
journal account
日记帐
ledger
account
分类帐帐户
liability account
负债帐户
overdrawn
account
透支帐户
property account
财产帐户
savings
account
储蓄帐户
Accountant
会计师
Certified Public Accountant (CPA)
注册会计师
chief
accountant
总会计师
cost accountant
成本会计
Accounting
会计,会计学
accounting
classification
会计科目分类
accounting cycle
会计周期
accounting
depreciation
帐面折旧
accounting equation
会计方程式
accounting
firm
会计事务所
accounting information
会计信息
accounting
principles for business enterprise
企业会计原则
accounting
statement
会计报表
accounting system
会计系统
accounting
year
会计年度
accrual
basis accounting
权责发生制会计方法记帐
cash basis accounting
现金会计方法记帐
Accrued
应计的
accrued
expenses payable
应计未付费用
accrued income
应计收入
accrued
interest on bonds
应计债券利息
accrued interest on investment
应计投资利息
accured
interest patable
应计未付利息
accrued liability
应计负债
accrued
profit
应计利润
accrued taxes
应计税款
Accumulated
累计的
accumulated
amount
累计额
accumulated earnings
累计收益
accumulated
funds
公积金
accumulated net income
累计净收益
accumulated
profit
累计利润
Accumulating
累计的
accumulating capital
累计资本
accumulating
losses
累计损失
Acid
ratio
流动比率
Acquiring enterprise
购方企业
Acquisition
(公司间的)收购,获得
acquisition agreement
收购协议
acquisition
approach
收购方法
acquisition criteria
收购标准
acquisition
cost
收购成本
acquisition price
收购价格
acquisition
process
收购过程
acquisition program
收购程序
acquisition
value
购置价值
friendly acquisition
善意收购
(hostile
takeover)
敌意收购
internal acquisition team
内部收购小组
international acquisition
国际收购
Across-the-
board
全面的
across-
the-board cut
全面削减
across-the-board tariff reduction
全面降低关税
Act
法令,条例
act of
bankruptcy
破产法
act of God
天灾
Actual
现实的,实际的
actual assets
实际资产
actual cash
value
实际现金价值
actual capital
实际资本
actual cost
实际成本
actual
depreciation
实际折旧
actual value
实际价值
Add
增加
add-back
加回
add-on interest
追加利息
Added
增加的
added value
of industrial output
工业增加值
added value tax
增值税
Additional
附加的,额外的
additional budget
追加预算
additional
charge
附加费
additional earnings
额外收入
additional
first-year depreciation
第一年额外折旧
additional mark on
额外加成
additional
paid-in capital
溢缴资本
additional local tax
附加地方税
additional
wage
附加工资
Adequate
适当的,适度的
adequate amount of the money supply
适度货币供应量
adequate
gold and foreign exchange reserve
适度黄金外汇储备
Adjudge
宣判,裁定
adjudge a
firm as bankrupt by the court
法庭裁定某企业破产
Adjudgement
宣判,裁决
Adjudication of bankruptcy
宣告破产
Adjustable
可调整的
adjustable
mortgage loan(AML)
可调整抵押贷款
Adjusted
调整后的
adjusted acquisition cost
调整后购置成本
adjusted
base
调整后基数
adjusted book balance
调整后的帐面余额
adjusted
gross income
调整后的净收入
adjusted net profit
调整后的净利润
Adjustment
调整
adjustment account
调整帐户
adjustment
of exchange rate
汇率调整
adjustment of industrial structure
产业结构调整
adjustment
of interest rate
利率调整
adjustment of price
价格调整
Administered
管制的
administered
price
管制价格,限价
Administration
行政,管理
administration budget
行政预算
administration cost
管理费用
administration department
行政部门
Administrative
行政的,管理的
administrative action
行政裁定
administrative authority
行政管理当局
administrative bureau
管理局
administrative court
行政法院
administrative divisions
行政区划
administrative district(area)
行政区
administrative expense
管理费用,行政费用,办公费用
administrative interference
行政干预
administrative intervention
行政干预
administrative law
行政法
administrative management
行政管理
administrative measure
行政措施
administrative official
行政官员
administrative organization
行政机构
administrative penalty
行政罚金
Administrator
行政官,管理人员
Advance
预付
advance
account
预付帐户
advance charge
预付费用
advance
payment
预先付款
advance received
暂收款
Adverse
逆的
adverse
balance
贸易逆差,收支赤字
Advertisement
广告
classified advertisement
分类广告
Advertising
广告,广告业
advertising costs
广告费用
advertising
creative
广告创意
advertising planning
广告策划
Advisory
咨询的
advisory
committee
资询,顾问委员会
advisory expense
咨询费
advisory
service in investment
投资咨询服务
Affiliated
附属的,联营的
affiliated business
联营企业
affiliated
company
联营公司
affiliated corporation
联营公司
affiliated
group
联营集团
After
在
...
之后
after-acquired property clause
后取得财产条款
after-
sale service
售后服务
after-tax income
税后收入
after-tax
profit
税后利润
after-tax real rate of return
税后实际收益率
Age-life
method
按使用年限折旧法
Agency
代理,经销
agency contract
代理合同
agency fee
代理费
agency for
government funds
政府基金代理人
agency general
总代理
Agent
代理人,代理商
agent
service
代理业务
Aggregate
总计,总合,合计
aggregate amount
总金额
aggregate
balance
综合平衡
aggregate demand
总需求量
aggregate
earnings value
总收益值
aggregate income
收入总额
aggregate
investment
投资总额
aggregate losses
累计损失
aggregate
social capital
社会总资本
aggregate supply
总供给量
Agreement
协议,契约,合同
agreement in intent
意向协议书
arbitration
agreement
仲裁协定
clearing agreement
清算协定
collateral
agreement
抵押契约,担保协定
Aid-the-poor programme
抚贫计划
Alien
外国的,外侨
alien bank
外国银行
alien
corporation
外国公司
alien property
外国财产
Alienation
转让
All-purpose
financial statement
通用财务报表
All washed up
企业倒闭
Allocated
cost
已分摊成本
Allocated cost of fixed assts
固定资产折旧
Allocation
分配,分摊
allocation
of market
市场分配
allocation of purchase price
购置价格分摊(指成套设备)
allocation of quota
配额分配
allocation
of resources
资源分配
allocation of shares
股金分配
allocation
optimum
最优配置
allocations to accounting periods
会计期间内的分摊
allocations of special drawing rights
特别提款权分配额
Allotment
拨款
Amendment
修改
amendment of register
变更登记
American
Institute of Certified Public Accountants
美国注册
会计师协会(
AICPA)
American Society of Appraisers (ASA)
美国评估师协会
Amortization
摊销,摊还
amortization fund
偿债基金
amortization
of bond issued expense
债券发行费摊销
amortization of fixed asset
固定资产摊销
amortization of loan
分期偿还贷款
amortization schedule
摊销表
Amount
数量,总额,合计
amount
guaranteed
担保额
amount of investment
投资额
amount of
sales
销售额
Analysis
分析
analysis of assets changes
资产变动分析
analysis
of balance sheet
资产负债表分析
analysis of business profit
企业利润分析
analysis
of capital changes
资本变动分析
analysis of changes in financial
position
财务状况变动分析
analysis of variance
方差分析
financial
statement analysis
财务报表分析
gross profit analysis
毛利分析
investment
analysis
投资分析
market analysis
市场分析
macro
analysis
微观分析
qualitative analysis
定性分析
quantitative
analysis
定量分析
ratio analysis
比率分析
return
analysis
回报分析
sales analysis
销售分析
Analytical
model
分析模型
Annual
年度的
annual
accounting
年度决算
annual audit
年度审计
annual balance sheet
年终决算表
annual
budget
年度预算
annual earnings
年收益
annual
interest
年息
annual financial report
年度财务报告
annual
revenue
年营业收入
annual summary
年度汇总表
Anti-
corruption
反腐败
Anti-dumpling
反倾销
Anti-monopoly
反垄断
Anti-profiteering
反暴利
Anticipated
预期
anticipated
cost method
预期成本法
anticipated cost valuation
预期成本估计
anticipated interest
预期利息
Antitrust
Law
反托拉斯法
Application
申请
application for registration
申请注册,申请登记
application form
申请表
application
right
认购权
Apportionment
分摊,分派
Appraisal
评估,鉴定
appraisal
handbook
评估手册
appraisal of machinery and equipment
机械设备评估
appraisal
of real estate
不动产评估
appraisal procedure
评估方法
appraisal
report
评估报告
standard of professional appraisal
practice
评估操作规范
Appraiser
评估师
Approach
方法
contingency approach
变应方法
Appreciation
增值
appreciation
of currency
货币增值
appreciation of fixed assets
固定资产增值
Appropriation
拨款
appropriations from state treasury
国家预算拨款
Arbitrage
套汇,套利,仲裁
arbitrage of exchange
套汇
arbitrage rate
套汇率
arbitrage
transaction
套汇交易
Abitration
仲裁
arbitration clause
仲裁条款
arbitration
committee
仲裁委员会
arbitration court
仲裁庭
arbitration
in law
依法仲裁
Archival
档案
Arrangement
安排,协定
arrangement in bankruptcy court
破产法庭内的协调
arrangement out of bankruptcy court
不经破产法庭协调
payment
arrangement
支付协议
Article
条款,章程,文章
Articles
协定,协议,条款
articles of agreement
协定条款
articles of
incorporation
公司章程
articles of partnership
合伙条款
Assembly
line
组装线
Assess
评估资产或税款,确定税款
Assessment
评定税额,资产评估
assessment of duty
定税
assessment of
loss
估损
Assessor
估税员,估价人
Asset
资产
asset account
资产帐户
asset
depreciation range
资产折旧幅度
asset disposal
资产处置
asset
holdings
资产持有量
asset inventory shorts
资产盘亏
asset
inventory surplus
资产盘盈
asset liability ratio
资产负债比率
asset
retirement
资产报废
asset revaluation
资产重估
Assets +
Liability = Owner’s Equity
资产加负债等于所有者权
益
assets change statement
资产变动表
assets
disposal
资产处置
assets management
资产管理
assets out
of accounts
帐外资产
assets structure
资产结构
assets
turnover ratio
资产周转比率
capital assets
资本资产
current
assets
流动资产
earning assets
有收益的资产
fixed
assets
固定资产
fixed
assets inventory shorts
固定资产盘亏
fixed
assets inventory surplus
固定资产盘盈
fixed
tangible assets
固定有形资产
gross assets
总资产
net current assets
流动资产净值
net value
of fixed assets
固定资产净值
non-ledger assets
帐外资产
non-
productive assets
非生产性资产
original value of fixed assets
固定资产原值
physical
assets
实物资产
pledged assets
抵押资产
productive
assets
生产性资产
return on assets
资产收益
Assignor
转让人
Assignment
转让,转让证书
assignment clause
转让条款
assignment
of marketing right
经销权转让
assignment of property
产权转让
Assigns
受让人
Association
团体,协会,联合会
association of consumers
消费者协会
association
of shareholders
股东联合会
Assurance
保险
endowment assurance
养老保险
life
assurance
人寿保险
At
par
平价,按票面价值
Attachment
查封
attachment ledger
查封帐册
attachment
of debtor’s property 查封债务人财产
Attract
吸引,吸收
attract foreign investment
吸收外资
Auction
拍卖
Audit
审计
annual audit
年度审计
audit
certificate
审计证书
Audit Law
审计法
audit of financial statement
财务报表审计
external
audit
外部审计
legally required audit
法定审计
Auditing
firm
审计公司
Auditor
审计师
Authority
授权,当局,管理机关
Authorized
法定的,经审定的
authorized agent
全权代理人
authorized
bank
指定银行,授权银行
authorized capital
法定资本
authorized
representative
受权代表
authorized stock
核定股份
Auxiliary
account
辅助帐户
Available
可用的,可得到的
available assets
可用资产
available
resources
可用资源
Average
平均数
average asset life
平均资产寿命
average
earned ratio
平均收益率
average index number
平均指数
average rate
of profit
平均利润率
average rate of return
平均报酬率
Baby bond
小额股票
Background
背景
background
investigation
背景调查
background material
背景材料
Bad
坏的
bad account
坏帐,呆帐
bad debt
loss
坏帐损失
bad
debt recovey
呆坏帐收回
bad title
失效产权
Balance
余额,结余,差额,平衡
adverse balance
收支逆差
balance
budget
平衡预算
balance of international trade
国际贸易差额
balance of
payment
国际收支
balance sheet
资产负债表
balance
sheet audit
资产负债表审计
balance sheet classification
资产负债表分类
balance
sheet evaluation
资产负债表评价
closing balance
期末差额
credit
balance
贷方余额
foreign currency balance
外汇余额
keep balance
保持平衡
loss balance
失去平衡
negative
balance
逆差
retained balance from foreign exchange
revenue
外汇收入留成
余额
summary balance sheet
资产负债汇总表
Bank
银行
all-purpose
bank
通用银行
bank
account balance
银行存款余额
bank balance sheet
银行财务状况表
bank
credit
银行信贷
bank
debt
银行债务
bank
discount rate
银行贴现率
bank holding company
银行控股公司
bank
interest
银行利息
bank line
银行信用额度
bank loan
银行借款
bank rate
银行贴现率
bank reserve
银行准备金
bank’s
buying rate 银行买价
bank’s call
loan 银行同行拆借
bank’s selling
rate 银行卖价
clearing bank
清算银行
commercial
bank
商业银行
cooperative bank
合作银行
mortgage
bank
抵押银行
Banking
金融,银行业
banking
institution
金融机构
Banking Law
银行法
banking sector
银行部门
Bankrupt
破产
bankrupt’s
assets 破产者的财产
Bankruptcy
破产
act of
bankruptcy
破产法案
arrangement in bankruptcy court
迫产法庭调解
bankruptcy
administrator
破产管理人
bankruptcy amendment act
破产修正案
bankruptcy
code
chapter
7---
liquidation
破产法第
7
章(清算)
bankruptcy
code chapter 11--- reorganization
破产法第<
/p>
11
章
(
重组)
bankruptcy court
破产法院
bankruptcy
debtor
破产债务人
bankruptcy judge
破产判决
bankruptcy
law
破产法
bankruptcy notice
破产公告
bankruptcy
ordinance
破产条例
bankruptcy petition
要求宣布破产
bankruptcy
proceedings
破产程序
bankruptcy rules
破产规定
bankruptcy
trustee
破产受托人
declaration of bankruptcy
宣布破产
Bargain
议价,讨价还价
Basic
基本的,基础
basic
account
基本帐户
basic accounting unit
基本核算单位
Bear
空头,卖空
bear
account
空头帐户
bear
market
熊市,淡市
bear
transaction
空头交易
Beat
还价,杀价
Below par
低于票面价值
Benchmark
基准
Benefit
利益,受益,福利,津贴
benefit country
受惠国
benefit fund
for employees
职工福利基金
benefit program
福利计划
Benefited
受益的
benefited
party
受益方
Benevolent fund
慈善基金
Beta
贝塔(与股票相关的)系数
beta
risk measurement
贝塔风险系数测定
Bid
投标,报价,出价
bid bond
投标押金
bid opening date
开标日期
bid price
买方出价
call for bid
招标
invite bid
招标
Bidder
投标人,投标商
Bidding
投标,出价
bidding
documents
标书
Big
Board
指美国纽约股票交易所
Big Six
指美国六大会计事务所
Big
Three
指美国三大汽车公司
Bilateral
双边的
bilateral agreement
双边协议
bilateral
loans
双边贷款
bilateral trade
双边贸易
Bill
票据,帐单,发票,钞票
bill
receivable account
应收票据帐户
treasury bill
国库债券
Black
黑色的,黑市的
blank
market price
黑市价格
black market transaction
黑市交易
Blank
空白的
blank check
空白支票
Blanket
一揽子的
blanket
insurance
统括保险
blanket mortgage
一揽子抵押
Blue chip
兰筹股
Blue-chip
share
头等股票
Blue-
chip stock
热门股票
Blue-collar worker
兰领工人
Blue-sky law
兰天法(防欺诈凭空发行股票的法律)
Board
董事会,委员会,理事会
board chairman
董事长
board meeting
董事会议
board of
administration
董事会,理事会
board of arbitration
仲裁委员会
board of
audit
审计委员会
board
of directors
董事会,理事会
board of executive director
执行董事会,执行委员会
board of
manager’s 理事,董事
board of
supervisors
监事会
board of trustees
受托委员会
Bond
债券,证券,公债
bond
broker
债券经纪人
bond
creditor
债券债权人
bond discount
债券折价
bond issue
债券发行
bond market
债券市场
bond premium
债券溢价
bond rating
agency
债券评级机构
bond yield
债券收益
callable bond
通知偿还债券
convertible bond
可转换债券
government
bond
政府债券
junk
bond
拉圾债券
listed
bond
挂牌债券,上市证券
mortgage bond
抵押债券
municipal
bond
市政债券
preference bond
优先债券,优先股
registered bond
记名债券
treasury
bond
国库债券
unlisted bond
未挂牌债券,未上市证券
Bonded
保税的,有抵押的
bonded area
保税区
bonded factory
保税工厂
bonded goods
保税货物
bonded
warehouse
保税仓库
Bonus
奖金,红利,津贴
bonus issue
发放红利股
bonus-percentage of profit
利润率分红
bonus share
分红股,红利股
Book
书籍,帐簿,记帐,定票,订货
book depreciation
帐面折旧
book-entry
securities
记帐证券
book inventory
帐面库存
book of
account
帐簿
book
profit
帐面利润
book
value per share
每股帐面价值
Boom
繁荣,景气
Borrow
借入
borrow money on credit
信用借款
Borrowed
借入的
borrowed
capital
借入资本
borrowed funds
借入资金
borrowed
reserve
借入准备金
Borrowing
借款,借用
borrowing cost
借款成本
borrowing
limit
借款限额
borrowing rate
借款利率
Bottleneck
瓶颈
Boycott
抵制
boycott
foreign goods
抵制外国货
Branch
分支机构,分公司,分行
branch balance sheet
分支机构资产负债表
branch
financial statement
分支机构财务报表
Brand
商标,牌号
brand equity
商标资产,品牌资本
brand
mark
商标
brand
share
品牌市场占有率
brand value
商标价值
Breach
违反,不履行
breach of agreement
违反协议
breach of
contract
违反合同
Break-even analysis
损益两平分析
Break-even
point
损益两平点
Breakdown
按细目分类
Bribe
贿赂
Bribee
受贿人
Briber
行贿人
Bribery
行贿,受贿
Broker
经济商
Budget
预算
budget accounting
预算会计
budget act
预算法案
budget
deficit
预算赤字
budget message
预算咨文
budget of
central government
中央预算
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