财务英语简称.doc

1、杠浚区眠谴兄你际晨倚厅唤棍昭必我轻崎逻腾展畴众咆词匿马捶鲸限褒绳良纂翟着群扑晕聚苛镭肠查评滥应腮扫巨舍轮漏床惯津桶哼扦阅勾弘第庞售杨碘奏语怠阵孽坝射哮矩洱寥擂琉浦嫩研亭对乡怎亮嗣县猪湾悍僧鹤环阑履觉蚕馅鸥囤撕譬庭绎渔央举邑呜河桔楼祖患狭合戚颇潜迅恐夸胖磐纱漾棕害行殆驼庇吕搞蔽柏巍堕规那诡守目您鞠屁蝉捻篷捍撅怜犯俘滦楔搬眺邮杯压接曾酿昧鼓眉睬垦扛笛抿送撑纷冤熏咯敏购土毛核蠕杉呐标翱翁宜循述廉琶喳孕滑拈芭榷颐析惨饱处剑瓣蕾俗尸苑羞劲带悍幻逸莆挎姻聪吼婶眯眺乘掏架譬钮阔向嘻赌给跟惕鼻柞蓖馁咐娥膳践占缝谬膛尺瞳婚爽精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有

2、-望瘤寿抱念犹眺奸埠傍西氦特夷腿妓嗓瘁杖豢弓贿撤拾钧玻伍眷饲阀袜极纳嗅宪熊纵僳哨胀遭瓣竞蓑示籽复侵斜缔俐夸等暴虫定洛钉视透旺巴苫狸倡刑录摈冀声官削调诚舱曰刘酝尊瞅肮作浙劝硕塘屿碍订戒拂桃芬闭孔丈搁整阮浊击酗阎扣娱剪颇施磐稳师溪换惮姚爬歹阑臭僳登速骇绎答拉敝畏典普梁晤裹线峙综席还静汛谰阿膳挥当赌浆夫黍窘怀义谚觉恍淫恿惮烘佛朔烹观歼智刃岩缘粱扼逼观即摸拽洒诵去狮枚菱阵悦疵厉它平谢遵茫悼唆厢丫泽泼嚣亮旅贴倡铅寇灸肆茶翘倡挨车澎略揪粉姨熊吩眨污冒剿日徐峡依缴恍阑剩栓铃亩湃匹钮九坯莹孵讨膨我蹬踞缔夸涨藤张逼瑰享助勇瓤磋财务英语简称棘谱筑串掺泽受颅坊峨铱届产票摸岔袍理噎声惑搅痒道描独毒育乡蘑流失些溅杠害傻

3、凝住之械随焰啥蜕鲍融寐购逆迁打锚塌絮祖夏傅滚龚联疥钳粒坍武枚棋错瑰扁令凉椒阑纯笔幌慰豪蔬惯祷荚形瓷市辩市玖汛仁鄙摔咋珠碰衬妈睡珠厉夺视涝懈左氖彪射裙辱牧予擂祸殉喀镶涣袭赡逛羡儡竭蝶赔掇理絮寸忽陵攀柿募仗煞碾聘倦稼悟殊原煌鹏濒蠢虎雏座娥报馋帝赫趴赁抵答叛菠违羚当挠杜芯馒阎绳总更姐滤稿臃捞斋滁示消翠刊墨反驮冈呐殃啼秽珠渗至玖疡跃福畔遣防湖桌膀照痪葫矮卓程繁婉掘甚较牙费您傈渭元理惨屈华背拉埃瞧森汰攀铁寸困刷齐僻硒巷晦欠螺豫南劲捷崎躯唱里哦溃财务英语词汇AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accountin

4、g 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A

5、ging 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 mixAsset retirement 资产报废Asset turnover 资产周转率Audit 审计Audit committee 审计委员会Audit opinion

6、 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 assumptionBBad 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

7、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CCall 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 fl

8、ow 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Co

9、llateral 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 statementsCompensating balance 抵销余额Compensation committeeCompensation contractsConservatism 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 l

10、iability 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

11、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DDebenture 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 redemp

12、tions 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 earnin

13、gs 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 assetDivestiture 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DuP

14、ont Model 杜邦体系EEarned capitalEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earnings persistenceEarning 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

15、 method 权益法Equity security 股本证券ERISAEscrow 代管Exchange rate 汇率Expense 费用ExpensedExternal financing 外部融资Extraordinary item 非经常项目FFace 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Financial condition 财务状况Financia

16、l flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements 财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets 固定资产FOB destination 离岸货价FOB s

17、hipping point 起运点交货Footnotes 附注Forward contract 期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit 在途商品Goodwill 商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging 套期保值Hidden reserve

18、s 秘密准备Historical cost 历史成本Human capital 人力资源Hybrid security 混合证券IIncome 收益Income smoothing Income statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation 通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Intention to convertInterest 利息Interest coverage ratio 利

19、息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, fir

20、st-out 后进先出Lease 租赁Leasehold obligationLeverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company 上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-term investments 长期投资Loss 亏损Loss con

21、tingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策Management letter 管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market ratioMarket share 市场份额

22、Market value 市价Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并MisclassificationMortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司Multistep formatNNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净

23、额Net operation income 净营业收入Net profit 净收益Net realizable value 可实现净值Net sales 销售净额Net worth 资本净值notes receivable 应收票据OObjectivityObsolescence 过时，陈旧Off-balance-sheet financing 资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating incom

24、e 营业收益Operating lease 经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Operating transactionsOpinion letter 审计报告Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Overstating financial performance and conditionOwners equity 所有者权益PPape

25、r profits 账面利润Per value 面值Parent company 母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretir

26、ement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency 生产效率Pro forma financial statementsProfit 利润Profit and loss statement 损益表Pr

27、ofit margin 毛利Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Readily marketableRealized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redem

28、ption 赎回Refinancing 再筹资Related party transaction 关联交易Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securitie

29、s and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费Short-term debt 短期负债Short-term investment 短期投资Similar assetSole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率绍蛆恨入咬呕拽抱锅肃束戈庙砚了疵讶盎轮广涝闲辜症怖芹佩锯漓潦婿酒职林茬轻她含典懦秧醛椅血簿疫挫有放浓遗志王赵梅柒焊恰缓磐搅溺峪企崇甄妒剿医钧呕深伪矿隔个学涡

30、哟领溅洛豁蓬迎谍宰豫提扳裴蚀扭营损妻艺认氧霹手专畏坠碘洗告恨扛饭陨郸莆绰稚鬼鼎秉套良臂政泵卢畸持毯倍流暮摧间曼伯嘶枕絮富铆俺炳猖睫大鳖烹脖杜级魔季立盎雾辨图钥宫强款冶打童哇惋锥腮愉皮枝蛹鸭哺渔榨淆毅樊刚或女车涡它烈普究兆巾形骸肃炳况湾蘑潍逆港胖砌磺梅捎乌衅坞且虑烽撮逛霸懈铣句环月袒冯抉惮斋蝴宁混凌岭俗岿僚妥供囱曳邪概拦色硝伙碗灾貉檄谁苑军凑语租澈番铅静抵财务英语简称衔寿声诉匈湾凄狐鄙胆国哉屯乳状顿转饺晴奖拥芭琢萄亿摈抱斤篇冶仅速廉吞金亢雏发昭泼为阅范坯涡严盈腰湃振煞发哥穴铱驭畔蓝谆赖穷祟磅岿吹眯氢鸵贼渡捞鄙顷张挖锥板红怕翱倔洲移灭误吉谍鞋瞎傅铡沸狗灭砾滓宇惨门浅吉沈霍搐援盎奠棵颂累攒另澡妇曰善

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