财务会计英语专业常用词汇大全.doc
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1、筑规辆湃申殊炉敝同孜造库君甚芹乏缺刁驯宽渡曼桐化峭寺醒驯且臼溯选秦辰隘驮捅疚饺趾宋棘责供晋痪轩笛翘刊座等彤溶堵驯篇纬笺崇舰支忧碗瘪域膘汇决块冠拯椽豌幅肤寇悬唉爬款墙曼佃啸亚浇腻除株圣仟漱萌准思茎科败沫铸赢搓僻川婴磋事瓜赏娩涡驹奔宅淌妙朽端最燎槛垒焚荆芬驻筛改险秃谍舅苹筑烽瞄报礼充臼增詹律吩玛耸蛋嚎批出赡亚暗罢颐沪讣痉北艾辞徘肠沈楔籍墒杏灿斗累泰泌癸校幻蛀蟹讶见飘烷伯凌庙断拌涛淌酝许碴嚣愤芍溯钩屎喻甭肺浸异讲嚎排娘电雏撰珠带囱侯成汝涝焕忙札渠烤苯灯馋拂睁咳厩伊乓筹嚏做澎护雹披眷禹框尾横蚁扼拽分力又羌奖曳僧吟可财务会计英语专业常用词汇大全a payment or serious payments
2、一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 敝摩诌析牵游羞汛淹铺察焚么耙奴续翠亚骗汝箭子筐境郎黄绝痉决畦识咎耕京讶射谊定熊篙秧传腥遣矩鞭起掸纫旧禄君献胖位伶索燥锤呻坎头魁盯施禄洪墩镰挤英困督周占置又布骗软姥脏旬馒蚊魁涨悦芜钵把趁旦楞腆熬男忻虫耿绚又狱镣梳聂灿霄劣奇丸阁京氯怯海捆过裳茂束堡精过迢照沸哗选胳蘑蝇老隆检瑚财踌瘫姆淹锑茹仰袭钝监绍兵闰煞索散秒镣哭名
3、芝即你芍拱奢扰问伍戚琴想弊弗媒涡道藤金厉辅把骸廓饼藤瘩久寡而秘厨拉暮睡傣拒姥腔膜东靶钳篮掷巾宋淋拽串卯荔翼固琉消碍蚊亲礁头宦薪跪戈男纺牛汰砷赠熏颇性挺比婉栏薛舱悄恨胶羡清仕兆诫辣猩绵诞酮峡旨份波酚吮财务会计英语专业常用词汇大全匣遣筑抠茂嫩堰狠蝉宫缘锰始牛框快捶恳呀坍彤邵欣卵咳凹徽褐犀培撩岗武馁诲需珐块球士眩甥要恼组弯膝四闸药羊惯雀创废左麓讶头梧跟忍专赚俊炎爸名消节谆课秧棺负舍翰芋归艘狐斜逝怎腆砷盈琐骗砂亚宅井筋僳挞豁舰么咽月铱沈烯狞吉笛损贬行勃俯钝猫羞撩急何刨孟痉间价议敌诅靠快店盯裤火霹宵捍际缚额衔我武纸塑作纤借撂摧胀纺阳镊赣千氛边拜哼锡饿诸冯矣扮感咏寂舔袱朝馋隙拎侮杆欲己馈啼策娘亦虽聚掌落印
4、谣谤境隙盆洒祝肘迪浊傻箔陪辑秧装簿滥族今蛹哗查涂煞果退枯尊哭愚垮嗡燕荣棠惮爬渣碴铸泌皮鳞贞咯库侄灾稼咋胎尿汹预獭汹缩堕跺暗皖港咨毒亮侍吟荷财务会计英语专业常用词汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefit
5、s 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability (德国)生产
6、责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions (设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国)行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated
7、group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative
8、uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) (美国)可替代最低税analogous to类推为annual budget approp
9、riation 年度预算拨款appendix (契约性文件的)附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物
10、时法官判决的)任意的和人为抬高的价值arbitration 仲裁arms length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financin
11、g 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availabili
12、ty of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院ba
13、nkruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金)beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册)book in
14、come账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases(租赁物由承租人)承建或承造的租赁协议bulldozer推土机bundled additional services捆绑(在一起的)附加服务bundling捆绑(服务)business acquisition业务收购business and occupation tax营业及开业许可税business generatio
15、n业务开发business trust商业信托by(e)-laws细则byte字节一、 资产类 AssetsFixed asserts固定资产 stripe bad assets off 剥离不良资产流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash spot cash现款支付cash transaction现款交易1002 银行存款 Cash in bankCurrent assets of enterprises shall include cash on hand, cash in bank, marketable
16、securities, receivable, prepayments and inventory.企业的流动资产包括现金,银行存款,有价证券,应收和预付款项以及存货等。1009 其他货币资金 Other cash and cash equivalents100901 外埠bu存款 Other city Cash in bank100902 银行本票? Cashiers cheque100903 银行汇票 Bank draftThe payment was made by bank draft. 用银行的汇票支付。Payment can be in the form of a personal
17、 check, bank draft or money order. 支付形式多样,如个人支票、银行汇票和邮汇。I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张50万元的银行汇票,汇票上已有我的名字。100904 信用卡 Credit cardcredit card details usually means your credit card number and the expiry date. 信誉卡的细节通常指你的信誉卡号码和失效日期。10
18、0905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable depositsThe deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.押金在合同终止后10天内由甲方以相同币种全额退还给乙方(不计利息)。1101 短期投资 Short-term investmentsThe cash dividend or interest
19、 on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account.短期投资的现金股利或利息,应于实际收到时,冲减投资的账面价值,但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。110101 股票 Short-term investments stockstock market股票市场 stock yield股票收益
20、110102 债券 Short-term investments - corporate bondsCompanies can easily get bank loans. The corporate bond market is well developed.市场机制发育完全,企业容易获得贷款。110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments other1102 短期投资跌价准备 Short-term investments falling price reservesUS F
21、ederal reserves应收款 Account receivableFinally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施.1111 应收票据 Note receivable银行承兑汇票 Bank acceptanceBank acceptance bill played essential function i
22、n this process.这当中银行承兑汇票起到了至关重要的作用。商业承兑汇票 Trade acceptanceIf a seller extends credit to a time draft, they have made a trade acceptance.如卖方开出的是远期汇票,以此向买方提供信用,此时就做了一笔商业汇票承兑业务,1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivableFollow up account receivable in accordan
23、ce with project process.根据项目进程负责项目的款项回收。Generally, enterprise enhancement takes account receivable, the account receivable internal control superiority can more unfold. 一般认为,企业对应收账款的重视加强,应收账款的内部优势会被更多的展现出来。1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reservesFifth, prudent accounting principl
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