财务英语中英文对照表.pdf

该【财务英语中英文对照表 】是由【青山代下】上传分享，文档一共【12】页，该文档可以免费在线阅读，需要了解更多关于【财务英语中英文对照表 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。:..A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加速折旧adjustingentries调整分录adjustment调整ountsreceivable应收账款账龄分析法allowanceforbaddebts坏账准备ounts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审计审计意见书:..mittee审计委员会averagecollectionperiod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收付实现制(现金收付制)cashdividends现金股利cashflowstatement现金流量表carryingamount账面价值carryingvalue账面价值callablebonds可赎债券,可提早兑回债券callpremium提早兑回溢价capitallease资本租赁(指融资租赁):..cashequivalents现金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券,可提早兑回债券callpremium提早兑回溢价capitallease资本租赁(指融资租赁)ountant(CPA)注册会计师charge①费用;②赊账,指赊欠而使用记账的方式;③留置权ount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或者有负债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corporation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ount抵减账户contraasset抵减资产:..-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costvaluation成本计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing参照检录cutofferror截止错误,截账误差currentassets流淌资产currentliabilities流淌负债currentratio流淌比率currentyield本期收益率dataprocessing数据处理过程ountreceivable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debenture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:..depreciablevalue应计折旧depreciationschedule折旧计划表discountamortization债券折价摊销discountonbonds债券折价discountrates贴现率disposalvalue残值double-entrysystem复式记账系统double-declining-balancedepreciation(DDB)双倍余额递减法earnings收益(利润)economiclife经济寿命effective-interestamortization实际利率摊销法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ounting财务会计ountingStandardsBoard(FASB)(美国)财务会计准则委员会fiscalyear①会计年度(财务年度);②财政年度financinglease融资租赁法finishedgoodsinventory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:..:..independentopinion独立意见书inventory存货e利润(收益)estatement利润表interimperiods期间mittee(IASC)国际会计准则委员会interest利息interest-coverageratio利率保障系数interestperiod利息期interestrate利率inventoryprofit存货利润,存货盈利inventoryshrinkage库存损耗inventoryturnover存货周转率inwardtransportation运入运费inputcontrols输入操纵internalcontrol内部操纵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:..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LIFOreserve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managementreports管理报告ounting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-estatement多步式利润表Nnotespayable应付票据e净利润netbookvalue账面净值netsales销售净额nominalinterestrate名义利率Oount①未清账;②赊账,指赊购与记账交易e营业收益operatingprofit营业利润operatingcycle营业周期:..operatinglease经营租赁otherpostretirementbenefits其它退休后保障outputcontrols输出操纵所有者权益patents专利权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ountsreceivablemethod应收账款百分比法percentageofsalesmethod销售百分比法periodcosts期间费用ount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plantassets固定资产P&Lstatement损益表posting过账e税前收益profitabilityevaluation获利能力评估ounting企业会计privatelyowned私有公司productcosts制造成本profit利润premiumonbonds债券溢价:..processingcontrols过程操纵principal本金privateplacement私募promissorynote期票protectivecovenant防护条款ounting公共会计publiclyowned国有企业rawmaterialinventory原材料存货reliability可靠性recognition确认reinvestedearnings留存收益resultsofoperations损益表e留存收益revenue收入reportFORMat报告式returnonsalesratio销售回报率股东权益回报率registeredinstrument记名证券replacementcost重置成本retailer零售商reversingentries回转分录retailinventorymethod零售价盘存法retailmethod零售法residualvalue剩余价值Ssalvagevalue残值sales销售额:..scrapvalue废料价值mission(SEC)(美国)证券交易委员会股东权益simpleentry简单分录single-estatement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财务状况表statementoffinancialposition财务状况表stockcertificate股票凭证stockholders’equity股东权益statementofcashflows现金流量表statementofearnings收益表e利润表e损益与留存收益表statementofoperations损益表e留存收益表statementofrevenueandexpenses损益表statedrate名义利率straight-linedepreciation直线折旧subordinateddebentures次级贷款:..T-accountT-型账户terminalvalue终值ounts临时账户transaction交易trialbalance试算平衡表trustindenture信托契约trademarks商标Uunearnedrevenue未实现收入(预收账款)underwriters承销商unregisteredinstrument未记名证券unsubordinateddebenture普通信用债券unitdepreciation单件折旧usefullife使用寿命Wweighted-averagecost加权平均成本wholesaler批发商workingcapital营运资本workingcapitalratio营运资本比率workingpaper工作表worksheet工作底稿workinprocessinventory在制品write-down减值Yyieldtomaturity到期收益率,到期收益