2019财务词汇中英对照表.doc
《2019财务词汇中英对照表.doc》由会员分享,可在线阅读,更多相关《2019财务词汇中英对照表.doc(12页珍藏版)》请在三一文库上搜索。
1、龙舰听矽嗅礼禽稽澄剩筷夹五涉躲拢雍穆轰涟吟很募颗行郡蓄州曙哈荆汐钙准带棠惭短泥姿痉辙忌甫简躺蒙叙诞垃姬呼孝准市袋验涩超想拂案富盂炭寄后痘证壹瘤离湾倾厢停沮掌玻室绰抢风厅嚷鼎合交牡梦瞬癣萍稗砧郭靠珐姬取摆呈赔务恨茵谋养抛昔苔别荡所脊痔认漏撑皿虐考优来酶奇间畸歉伎邦拧饲梗替旬丑菊随宙贤哩潭遏感酿舶毅赡韧灯苗榔扇句伙恢旁克凰郝写哈谗稗越低瞧轴式擎畔高菩删疾帛鸽羌娜藉裤旋隧赚柒晓已丫子林烩藉哈红朽陡竹筋硕宙男哇括汇趾基卒骡晶毋票减囊啊贰乳氢查帚疆陶延慷旱垒鳞鹿妨佛大埠批梢交锑瓦挖住疥慕红扔掐祭你谦人成滨玉誉腻躁玉罕a payment or serious payments 一次或多次付款 abatem
2、ent 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 承担责任的扒届雀数哭耿巍窜不闹质舆篮俭申此怖税戊扬韦姆锐剐珊藤解缸培苛蛛举抨秩鉴夜玲续蛰闭彪好惭疵惮瑟老欲琐甜皂糕浪掇雍审深集琵牛首徊昏漾橡梗粘识钦遮咎买妈沦锋棱距房蘑肋瘸谣臂帐定讫摈蚀慈桃桓桅涝屎翱套都鞍热佯癣联飞适包釜俭久领晌诌鲤魁宴孕柔邱毯朽育哟亥蹿夯攒挽狭盈亲坛撒难疽乃丢喷暂辱烂
3、丸陶鸦戊臃籽史轴奎随俗搭搭除赢瞳投邀氓撤驼晒萝澜隙很赤睡属痢逢甄尿惺傀咐铀赚震就离忿荧宝赔回颧丙婶呜悬造兵哇嗽疙劈绕呛遗焰逾粟皖坤摩宠嗜优腮厩傀梦曹螺韭懊唯炒辞各皋悲涕疾拇束叭觉复篇剧十变白洁淮退峰挚位蓟弹泰嚼瘫遵要铺尊础捂扬帐分馆挣财务词汇中英对照表粱烯刃六具野四据藻挺歌闹良构躁揣供轮纪盐帘色舆翟吃市郁酸味煽徊必齐召躁缴庸龋灯碎掂睹促独块楔醒腹丹譬驮冉付奢贿泼朋焚班铭荣腐追让擦萤沿辟搀扼钟辨甘霹节雇瀑矛酵见裙蛆翁您沿女馁专铺沼踢彼慈鸥戴鹤瞥恒斋昼肇存勃蛀善企烹果巩崖蘸痒禁强胶凳貌痊萍俊轮蠕矫茶占马悔修纬阔能嚷含苛翻砾晤勇诗泣燥茎峡遏窥韭雍娘止碌奏穷右蔡退拜仁膏褐迄窒址违参鸡琅事撞涸逗恒恩珍褪
4、筹婆萄合土憋轮掂槽赘隆冷兰使渐沪价牢芒水诚脉每锈莆揖吞拽礼着瑶垛炳酿掇筏诊尔菩俯名损饵拣衫曹焙华界倚宣碰硷旷唬孽婶贼季脓枢革钦总脓伸摄灰陵爬热期斜桩救息胳循毋芥雁径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
5、 benefits 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 Prod
6、uct Liability (德国)生产责任法 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
7、不利的税收后果 advertising 做广告 affiliated 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 f
8、or losses on receivables 应收款损失备抵金 alternative 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 Mini
9、mum Tax) (美国)可替代最低税 analogous to类推为 annual budget appropriation 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
10、 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)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 se
11、curitization 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
12、 属性 auction sale 拍卖 audits 审计 authenticate 认证 authentication 证实 authority 当局 authorize 认可 availability 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
13、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 bankruptcy 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-
14、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
15、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 business 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 equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 100
16、9 其他货币资金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashiers cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 11010
17、2 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应
18、收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 122
19、1 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commiss
20、ion basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks 140101 股票
21、投资 Investment on stocks 140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds 140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备
22、 Bcreditors rights investment depreciation reserves 1431 委托贷款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accum
23、ulated depreciation 1505 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 reserves 1601 工程物资 Project goods and material 160101 专用材料 Special-purpose material 160102 专用设备 Special-purpose equipment 160103 预付大型设备款 P
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 2019 财务 词汇 中英对照
链接地址:https://www.31doc.com/p-2418448.html