財(cái)務(wù)英語(yǔ)詞匯 AAccelerated methods of depreciation 加速折舊法Accounting equation 會(huì)計(jì)等式Accounting period 會(huì)計(jì)期間Accounts payable 應(yīng)付賬款A(yù)ccounts payable turnover 應(yīng)付賬款周轉(zhuǎn)Accounts receivable 應(yīng)收賬款A(yù)ccounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)Accrual accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)Accruals 應(yīng)計(jì)項(xiàng)目Accrued payables 應(yīng)付款項(xiàng)Accumulated depreciation 累計(jì)折舊Activity method 作業(yè)方法Activity ratios 作業(yè)比率Actuary 精算師,精算Additional paid-in capital 資本公積Aging schedule 賬齡分析表Allowance method 備抵法Amortization 攤銷Analytic review 分析性復(fù)核Annual report 年報(bào)Annuity 年金Appropriation of retained earnings 留存收益分配Asset 資產(chǎn)Asset depreciation range (ADR) 資產(chǎn)折舊范圍Asset impairment 資產(chǎn)清理Asset mixAsset retirement 資產(chǎn)報(bào)廢Asset turnover 資產(chǎn)周轉(zhuǎn)率Audit 審計(jì)Audit committee 審計(jì)委員會(huì)Audit opinion 審計(jì)意見Audit report 審計(jì)報(bào)告Authorized shares 授權(quán)股本，注冊(cè)股份Available-for-sale securities 短期投資Averaging assumptionBBad debts 壞賬Balance sheet 資產(chǎn)負(fù)債表Bank reconciliation 銀行對(duì)賬單Basic earnings per share 基本每股盈利Betterment 改良“Big 5”五大會(huì)計(jì)師事務(wù)所board of directors 董事會(huì)bond 債券契約bonds payable 應(yīng)付債券book gain/loss 賬面收益/損失book value 賬面價(jià)值borrowing capacity 融資能力business acquisition 企業(yè)兼并business combination 企業(yè)合并business environment business segment 企業(yè)內(nèi)部責(zé)任單位CCall provision 提前贖回條款Capital 資產(chǎn)Capital lease 資本租賃Capital structure 資本結(jié)構(gòu)Capital structure leverage 資本結(jié)構(gòu)杠桿Capitalization ratios 資本比率Capitalize 資本化Cash discount 現(xiàn)金折扣Cash equivalent 現(xiàn)金等價(jià)物Cash flow 現(xiàn)金流Cash flow accounting 現(xiàn)金流量法會(huì)計(jì)Cash flow from financing 籌資產(chǎn)生的現(xiàn)金流量Cash flow from investing 投資產(chǎn)生的現(xiàn)金流量Cash flow from operations 經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量Cash flow projection 現(xiàn)金項(xiàng)目Cash management 現(xiàn)金管理Certificate of deposit 存款單Certified public accountant 注冊(cè)會(huì)計(jì)師Classified balance sheet 分類資產(chǎn)負(fù)債閉Clean audit opinion 無保留意見Collateral 抵押品， 擔(dān)保品Collection period 商業(yè)票據(jù)Common earnings leverage 普通收入杠桿Common stock 普通股Common-size financial statementsCompensating balance 抵銷余額Compensation committeeCompensation contractsConservatism 穩(wěn)健Consignment 寄銷品Consistency 連續(xù)性Consolidated financial statements 合并財(cái)務(wù)報(bào)表Contingency 或有事項(xiàng)Contingent liability 或有負(fù)債Contra account 對(duì)銷賬戶Contributed capital 實(shí)繳資本Controlling interest 控股權(quán)益Convertible bonds 可轉(zhuǎn)換債券Copyright 版權(quán)Corporation 公司Cost 成本Cost expiration 成本耗用Cost method 成本法Cost of capital 資金成本Cost of goods sold 銷貨成本Covenant 契約CPA certified public accountant 注冊(cè)會(huì)計(jì)師Credit quality 信用程度Credit rating 信用評(píng)級(jí)Credit terms 信用條件Creditor 債權(quán)人Cumulative preferred stock 累積優(yōu)先股Current assets 流動(dòng)資產(chǎn)Current cost 現(xiàn)行成本Current Replacement Cost 現(xiàn)行重置成本Current liabilities 流動(dòng)負(fù)債Current maturity of long-term debts 即將到期的長(zhǎng)期負(fù)債Current ratio 流動(dòng)比率DDebenture 債券Debt 債務(wù)Debt covenant 債務(wù)契約Debt investment 債權(quán)性投資Debt ratio 負(fù)債比率Debt redemptions 債務(wù)清償Debt/equity ratio 負(fù)債/權(quán)益比率Default 違約Deferred cost 遞延成本Deferred income 遞延收益Deferred income taxes 遞延使得稅Deferred revenue 遞延收入Defined benefit pension plan 即定收益養(yǎng)老金方案Defined contribution pension plan 即定供款養(yǎng)老金方案Depletion 折耗Depreciation 折舊Depreciation base 折舊系數(shù)Depreciation expense 折舊費(fèi)用Diluted earnings per share 攤薄后每股盈利Dilution 攤薄Dilutive securities 攤薄證券Direct method 直線法Direct write-off method 直接注銷法Discount on bond payable 應(yīng)付債券折價(jià)Discount rate 貼現(xiàn)率，折扣率Dissimilar assetDivestiture 風(fēng)險(xiǎn)Dividend yield 股息率Dividends 股息Dividends in arrears 應(yīng)付股利Double taxation 雙重征稅Double-declining-balance method 雙倍余額遞減法DuPont Model 杜邦體系EEarned capitalEarning power 盈利能力Earnings 盈利Earnings per share 每股利潤(rùn)Earnings persistenceEarning quality 收益質(zhì)量Economic entity assumption 經(jīng)濟(jì)個(gè)體假定Economic value added 經(jīng)濟(jì)價(jià)值增加Effective interest method 實(shí)際利息法Effective interest rate 實(shí)際利率Equity 所有者權(quán)益Equity investment 權(quán)益投資Equity issuance 發(fā)行股票Equity method 權(quán)益法Equity security 股本證券ERISAEscrow 代管Exchange rate 匯率Expense 費(fèi)用ExpensedExternal financing 外部融資Extraordinary item 非經(jīng)常項(xiàng)目FFace value 面值Fair market value 公允市價(jià)Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial accounting standards 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)Financial condition 財(cái)務(wù)狀況Financial flexibility 財(cái)務(wù)彈性Financial performance 財(cái)務(wù)業(yè)績(jī)Financial ratio analysis 財(cái)務(wù)比率分析Financial statement analysis 財(cái)務(wù)報(bào)表分析Financial statements 財(cái)務(wù)報(bào)表Financing activities 融資活動(dòng)First-in, first-out 先進(jìn)先出法Fiscal period assumption 會(huì)計(jì)期假設(shè)Fiscal year 會(huì)計(jì)年度Fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)Fixed assets 固定資產(chǎn)FOB destination 離岸貨價(jià)FOB shipping point 起運(yùn)點(diǎn)交貨Footnotes 附注Forward contract 期貨合同F(xiàn)reight-in 運(yùn)費(fèi)已付Frequent transactions 經(jīng)常性交易GGain contingency 或有收益Generally accepted accounting principles一般會(huì)計(jì)原則Going concern 持續(xù)經(jīng)營(yíng)Goods in transit 在途商品Goodwill 商譽(yù)Government accounting 政府會(huì)計(jì)Gross margin 毛利，邊際貢獻(xiàn)Gross profit 毛利HHedging 套期保值Hidden reserves 秘密準(zhǔn)備Historical cost 歷史成本Human capital 人力資源Hybrid security 混合證券IIncome 收益Income smoothing Income statement 損益表Independent auditor 獨(dú)立審計(jì)Indirect method 間接法Industry 行業(yè)Inflation 通貨膨脹Input market 投入市場(chǎng)Installment obligation 分期付款I(lǐng)ntangible asset 無形資產(chǎn)Intention to convertInterest 利息Interest coverage ratio 利息保障比率Interest-bearing obligation 附息債務(wù)Internal control system 內(nèi)部控制系統(tǒng)Internal financing 內(nèi)部籌資Internal Revenue Code 國(guó)內(nèi)稅收法規(guī)Internal Revenue Service 國(guó)內(nèi)稅收總署Interperiod tax allocation 跨期稅款分?jǐn)侷ntraperiod tax allocation 所得稅期內(nèi)分?jǐn)侷nventory 存貨Inventory turnover 存貨周轉(zhuǎn)Investing activities 投資活動(dòng)LLand 土地，不動(dòng)產(chǎn)Last-in, first-out 后進(jìn)先出Lease 租賃Leasehold obligationLeverage 杠桿效應(yīng)Liability 負(fù)債Life of a bond 年金期間LIFO conformity rule 后進(jìn)先出法一致性規(guī)則LIFO liquidation 后進(jìn)先出法清算LIFO reserve 后進(jìn)先出法準(zhǔn)備Line of credit 信用限額Liquidation 清算Liquidity 流動(dòng)性Listed company 上市公司Loan contract 貸款合同Loan covenant 貸款契約Long-term investments 長(zhǎng)期投資Loss 虧損Loss contingency 或有損失Lower-of-cost-or-market rule 成本與市價(jià)孰低原則MMACRS 加速成本回收法修正系統(tǒng)Maintenance expenditure 維修費(fèi)用Management accounting 管理會(huì)計(jì)Management discretion 管理決策M(jìn)anagement letter 管理建議書Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市場(chǎng)計(jì)價(jià)法會(huì)計(jì)Markdown 減低標(biāo)價(jià)Market price 市場(chǎng)價(jià)格Market ratioMarket share 市場(chǎng)份額Market value 市價(jià)Measurement theory 計(jì)量理論Merchandise inventory 商品盤存Merger 合并MisclassificationMortgage 抵押，按揭Mortgage payable 應(yīng)付抵押款Multinational corporation 跨國(guó)公司Multistep formatNNatural resource cost 自然資源成本Net assets 凈資產(chǎn)Net book value 凈賬面價(jià)值Net credit sales 凈賒銷值Net earnings 凈收益Net income 凈收益Net of tax 稅后凈額Net operation income 凈營(yíng)業(yè)收入Net profit 凈收益Net realizable value 可實(shí)現(xiàn)凈值Net sales 銷售凈額Net worth 資本凈值notes receivable 應(yīng)收票據(jù)OObjectivityObsolescence 過時(shí)，陳舊Off-balance-sheet financing 資產(chǎn)負(fù)債表外融資Open account 未清賬戶Operating activities 經(jīng)營(yíng)活動(dòng)Operating cycle 營(yíng)業(yè)周期Operating days 營(yíng)業(yè)日Operating expenses 營(yíng)業(yè)費(fèi)用Operating income 營(yíng)業(yè)收益Operating lease 經(jīng)營(yíng)租賃Operating margin 營(yíng)業(yè)毛利Operating performance 經(jīng)營(yíng)業(yè)績(jī)Operating revenues 營(yíng)業(yè)收入Operating transactionsOpinion letter 審計(jì)報(bào)告Other revenues and expenses 其它收益和虧損Output market 輸出市場(chǎng)Outstanding shares 發(fā)行在外的股份Overhead 管理費(fèi)用Overstating financial performance and conditionOwner’s equity 所有者權(quán)益PPaper profits 賬面利潤(rùn)Per value 面值Parent company 母公司Participating preferred stock 參與優(yōu)先股Partnership 合伙Patent 專利Payments in advance 預(yù)付款Pension 養(yǎng)老金Percentage-of-credit-sales approach 賒銷百分比法Periodic method 定期法Perpetual method 永續(xù)法Physical obsolescence 實(shí)物陳舊Portfolio 投資組合Postacquisition expenditures 收購(gòu)后費(fèi)用Postretirement costs 退休后成本Preemptive right 優(yōu)先股權(quán)Premium on bonds payable應(yīng)付債券溢價(jià)Prepaid expenses 準(zhǔn)備成本Present value 現(xiàn)值Principal 本金當(dāng)事人Prior period adjustment 前期調(diào)整數(shù)Private company 私人公司Proceeds 收入Production capacity 生產(chǎn)能力Production efficiency 生產(chǎn)效率Pro forma financial statementsProfit 利潤(rùn)Profit and loss statement 損益表Profit margin 毛利Profitability 獲利能力Profitability ratios 獲利能力比率Property 財(cái)產(chǎn)Property, plan, and equipment 財(cái)產(chǎn)，車間和設(shè)備Purchase method 購(gòu)買法Purchasing power 購(gòu)買力QQualified audit report 有保留意見的審計(jì)報(bào)告Quick ratio 速動(dòng)比率RRate of return 回報(bào)率Readily marketableRealized gain or loss 已實(shí)現(xiàn)收益或損失Recognized gain or loss 確認(rèn)收益或損失Redemption 贖回Refinancing 再籌資Related party transaction 關(guān)聯(lián)交易R(shí)etirement 退休，退股Return on assets 資產(chǎn)報(bào)酬率Return on equity 凈資產(chǎn)收益率Return on equity from financial leverage 融資杠桿凈資產(chǎn)收益率Return on investment 投資回報(bào)率Risk-free return 無風(fēng)險(xiǎn)回報(bào)SSales 銷售Sales growth 銷售增長(zhǎng)Sales returns 銷售退回Salvage value 殘值Secured note 有擔(dān)保票據(jù)Securities and Exchange Commission 證券及期貨事務(wù)監(jiān)察委員會(huì)Security 證券Service company 服務(wù)公司Service revenue 服務(wù)收益SG & A 銷售，一般和行政花費(fèi)Short-term debt 短期負(fù)債Short-term investment 短期投資Similar assetSole proprietorship 獨(dú)資經(jīng)營(yíng)Solvency 償債能力Solvency ratios 償債比率以上回答供您參考！希望對(duì)您有所幫助！杭州圖書館