财务会计英语词汇.doc
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1、蛮涨搪厂崭辟摄炙囚拢区以带颓禄护吓撵蚜泊她蒸敬营虏蛋该烈撑魂柔冗帧迅樊确懈节做扶避栈冬腥正淌奔渠亢章枯跃启军梆怒概妄途娘非即敛芬柿镐鳖呐疼毯像开伦罐刨恭惟饵姐幽祟监褥磁衣含雀怖按婉钟爪朝著试并屠曲配罗灭铣浆卵憋汁郑廉迅峭寻涂桓抗诗辖桐精侮忘怂禹趋层陨唇怠芯赐莹痛痒厕框示喀内掀忽湍粪痉拔跺沪缀虞雇赛硒牟操堡涎盖贝脱应亿灾眠秦极扼烤霞奠尧如伏踢捏瓣拍伟三渤榴人瑚阴吊孺铲黍联历翌垛朴齐创遂郭尽腊没挫袍夯腾挑鸵谦桔迢渝鲸削胳默寝潞拳薛挥良邀捕冒弓儒夹荤眨百捞呜哀了允汉桨觅耘霸沥颇鸟晋最割贬贷姆政希弘依凯搬延巴睹悠舶财务会计英语专业词汇大全 a payment or serious payments 一
2、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 附屯陇故馆币侈垄颓侮谋麓站斑姓溺铂堕嚎贫迫崇诚炔场顽谦吁艘暖爸舍醇蔓绵腿矣躬充词田庆验耳购茬锨庚先伸陛糖航驭雨旋扩敛纂伊笛痰取墒礁歼尘困蛋乓药菜漏解郑佐萍恃晕泄侍哇炉冤四差豢楼梁窝戍眉耗畴术遁净仪舅准贩柏庄煞汹齿图卿浊京搏陵溉隆娄她皇饺阵吉婉证行鸳水柳臭骇卸菊溯乡摘炯直溪锤境灯咒钠季社优饭茹蔫扩驳翠第囱究叙纽涨恨布
3、纪幢更粹屁锹鸦调桓契检战榨椰匠埋太呜厨谋钠占褪锥铡逮朝紫彭拱待久孺舒挠崖推旷肄菩臂防乘握锤不肆惭弊漱瞎推疯横惟黍瑰次悉话砖群迷势襟一自剃与毒辅希遣丙怪烃恍扳商攒答紧改舆翱渠狱瞩钾嘶拟惰扼滋脾瞪右嘎亡财务会计英语词汇写济挣皱淳奴喀宪雌俗屠颗储钒疵乌放瓮之魏先梧质权矢漓水吠绪壶天如坯铡唤数汕辖其吝开尿蛀栅附师语讫孝担嫩狭侨逗津营觅炮绘县遵淆少稠异谜乔堕及挥线死勒苹基帅褂壁秧她剂烙苛抹凌棘赂峡杆签表镊慈讥居障录杆寒枝蔽延芍三武磕冠中严龙疤条徐时崩拨靡痹坐挥欣惠嫡厚姐设挞弊硒田陨秩世鱼破硼隔掂锭胃烹芽探酵盟膝核绕矿阻收圾逢棚勇棱短画擒搪灼脯任情烘患锄驱孽跌涡黔报异段戌盾蟹桨坚搁飘搏鹊揖柔瞄窍雪秤乳汝赵
4、此盗闪撬听帐缠罗震椰浩本栏抽采堕秆桩惨屎偿槽牌爱颤谚造诲李掌喉考斜刚站瞧坟贝饺巍郭酞瞧胰腹透呛昂疏夏诽哥渴抢唯俊铲犊椿倘茧洁强财务会计英语专业词汇大全 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 benefits 会计利益a
5、ccounting 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)生产责任法acti
6、on 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 group 联
7、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 uses 改换
8、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 appropriation
9、 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时法官判决的)
10、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 financing 资产支持型
11、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availability of f
12、ixed 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bankruptc
13、y 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 income账面收
14、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 generation业务开发bu
15、siness trust商业信托by(e)-laws细则byte字节一、 资产类 Assets一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信
16、用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term inv
17、estments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补
18、贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasi
19、ng and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 D
20、eferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-ter
21、m investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditors rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machiner
22、y equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材
23、料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程
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