財(cái)務(wù)英語對(duì)照

1、精選優(yōu)質(zhì)文檔-傾情為你奉上· ROE:Return on Equity 股本回報(bào)率 ROCE:Return on Capital Employed 運(yùn)營資本回報(bào)率 ROI:Return on Investment 回報(bào)率OA：Operating Assets 經(jīng)營性資產(chǎn)OL：Operating Liabilites 經(jīng)營性負(fù)債not office lady ：）RNOA: Return on Net Operating Assets 凈經(jīng)營資產(chǎn)回報(bào)率NBC：Net Borro

2、w Cost 凈借債費(fèi)用OI: Operating Income 經(jīng)營收益NOA: Net Operating Assets 凈經(jīng)營性資產(chǎn)NFE: Net Financial Earnings 凈金融收益NFO：Net Financial Owners 凈金融負(fù)債FLEV: Financial leverage 財(cái)務(wù)杠桿OLLEV: Operating Liabilites leverage 經(jīng)營負(fù)債杠桿RIEAT: Return on Intrest Expense After Tax隱含利息率IEAT: Intrest Expense After TaxCSE:Common Stock E

3、quity 普通股權(quán)益SPREAD：差價(jià)RE:Residual Earning 剩余收益   公式：1、NOA=OA-OL2、RNOA=OI/NOA3、NBC=NFE/NFO4、ROCE=NI/CSE5、FLEN=NFO/CSE6、RIEAT=IEAT/OL7、OLLEV=OL/NOA8、IEAT=RIEAT*OL 9、ROCE=RNOA+(NFO/CSE)*(RNDA-NBC)     =ROOA+FLEV*(RNOA-NBC)+OLLEV*(ROOA-RIEAT)10、REt=ROCEt-(E-1)* CSEt-ROCE

4、t* CSEt-2AAA 美國會(huì)計(jì)學(xué)會(huì)Abacus 算盤雜志abacus 算盤Abandonment 廢棄,報(bào)廢;委付abandonment value 廢棄價(jià)值abatement 減免沖銷ability to service debt 償債能力abnormal cost 異常成本abnormal spoilage 異常損耗above par 超過票面價(jià)值above the line 線上項(xiàng)目absolute amount 絕對(duì)數(shù),絕對(duì)金額absolute endorsement 絕對(duì)背書absolute insolvency 絕對(duì)無力償付absolute priority 絕對(duì)優(yōu)先求償權(quán)ab

5、solute value 絕對(duì)值absorb 攤配,轉(zhuǎn)并absorption account 攤配賬戶,轉(zhuǎn)并賬戶absorption costing 攤配成本計(jì)算法abstract 摘要表abuse 濫用職權(quán)abuse of tax shelter 濫用避稅項(xiàng)目ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì)accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折舊法,快速折舊法acceleration clause 加速償付條款,提前償付條款acceptance 承兌已承兌票據(jù)驗(yàn)收acceptance bill 承兌

6、票據(jù)acceptance register 承兌票據(jù)登記簿acceptance sampling 驗(yàn)收抽樣access time 存取時(shí)間accommodation 融通accommodation bill 融通票據(jù)accommodation endorsement 融通背書account 賬戶,會(huì)計(jì)科目賬簿,報(bào)表賬目,賬項(xiàng)記賬accountability 經(jīng)營責(zé)任,會(huì)計(jì)責(zé)任accountability unit 責(zé)任單位Accountancy 會(huì)計(jì)雜志accountancy 會(huì)計(jì)accountant 會(huì)計(jì)員,會(huì)計(jì)師accountant general 會(huì)計(jì)主任,總會(huì)計(jì)accounting i

7、n charge 主管會(huì)計(jì)師accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任accountant,s report 會(huì)計(jì)師報(bào)告accountant,s responsibility 會(huì)計(jì)師職責(zé)account form 賬戶式,賬式accounting 會(huì)計(jì)會(huì)計(jì)學(xué)accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法accounting changes 會(huì)計(jì)變更accounting concept 會(huì)計(jì)概念accounting control 會(huì)計(jì)控制accounting convention 會(huì)計(jì)常規(guī),會(huì)

8、計(jì)慣例accounting corporation 會(huì)計(jì)公司accounting cycle 會(huì)計(jì)循環(huán)accounting data 會(huì)計(jì)數(shù)據(jù)accounting doctrine 會(huì)計(jì)信條accounting document 會(huì)計(jì)憑證accounting elements 會(huì)計(jì)要素accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體accounting entry 會(huì)計(jì)分錄accounting equation 會(huì)計(jì)等式accounting event 會(huì)計(jì)事項(xiàng)accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)accounting firm 會(huì)計(jì)事務(wù)所Accounting H

9、all of Fame 會(huì)計(jì)名人堂accounting harmonization 會(huì)計(jì)協(xié)調(diào)化accounting identity 會(huì)計(jì)恒等式accounting income 會(huì)計(jì)收益accounting information 會(huì)計(jì)信息accounting information system 會(huì)計(jì)信息系統(tǒng)accounting internationalization 會(huì)計(jì)國際化accounting journals 會(huì)計(jì)雜志accounting legislation 會(huì)計(jì)法規(guī)accounting manual 會(huì)計(jì)手冊(cè)accounting objective 會(huì)計(jì)目標(biāo)accounti

10、ng period 會(huì)計(jì)期accounting policies 會(huì)計(jì)政策accounting postulate 會(huì)計(jì)假設(shè)accounting practice 會(huì)計(jì)實(shí)務(wù)accounting principle 會(huì)計(jì)原則Accounting Principle Board 會(huì)計(jì)原則委員會(huì)accounting procedures 會(huì)計(jì)程序accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)accounting rate of return 會(huì)計(jì)收益率accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍Accounting Review 會(huì)計(jì)評(píng)論accounting rules

11、會(huì)計(jì)規(guī)則Accounting Series Release 會(huì)計(jì)公告文件accounting service 會(huì)計(jì)服務(wù)accounting software 會(huì)計(jì)軟件accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)accounting system 會(huì)計(jì)制度會(huì)計(jì)系統(tǒng)accounting technique 會(huì)計(jì)技術(shù)accounting theory 會(huì)計(jì)理論accou

12、nting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)Accounting Trend and Techniques 會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)accounting unit 會(huì)計(jì)單位accounting valuation 會(huì)計(jì)計(jì)價(jià)accounting year 會(huì)計(jì)年度accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表account sales 承銷清單,承銷報(bào)告單accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accounts receivable aging schedule 應(yīng)收賬款賬齡分析表accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款

13、accounts receivable collection period 應(yīng)收賬款收款期accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資accounts receivable management 應(yīng)收賬款管理accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion 增殖accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)accrued asset 應(yīng)計(jì)資產(chǎn)accrued expense 應(yīng)計(jì)費(fèi)用accr

14、ued liability 應(yīng)計(jì)負(fù)債accrued revenue 應(yīng)計(jì)收入accumulated depreciation 累計(jì)折舊accumulated dividend 累計(jì)股利accumulated earnings tax 累積盈余稅,累積收益稅accumulation 累積,累計(jì)acid test ratio 酸性試驗(yàn)比率acquired company 被盤購公司,被兼并公司acquisition 購置,盤購acquisition accounting 盤購會(huì)計(jì)acquisition cost 購置成本acquisition decision 購置決策acquisition ex

15、cess 盤購超支acquisition surplus 盤購盈余across-the-board 全面調(diào)整ACT 預(yù)交公司稅act 法案,法規(guī)action 起訴,訴訟active account 活動(dòng)賬戶active assets 活動(dòng)資產(chǎn)activity 業(yè)務(wù)活動(dòng),作業(yè)activity account 作業(yè)賬戶activity accounting 作業(yè)會(huì)計(jì)activity ratio 業(yè)務(wù)活動(dòng)比率activity variance 業(yè)務(wù)活動(dòng)量差異act of bankruptcy 破產(chǎn)法act of company 公司法act of God 天災(zāi),不可抗力actual capital

16、實(shí)際資本actual value 實(shí)際價(jià)值actual wage 實(shí)際工資added value 增值added value statement 增值表added value tax 增值稅addition 增置,擴(kuò)建additional depreciation 附加折舊,補(bǔ)提折舊additional paid-in capital 附加實(shí)繳資本additional tax 附加稅adequate disclosure 充分披露adjunct account 附加賬戶adjustable-rate bond 可調(diào)整利率債券adjusted gross income 調(diào)整后收益總額,調(diào)整后所得

17、總額adjusted trial balance 調(diào)整后試算表adjusting entry 調(diào)整分錄adjustment 調(diào)整adjustment account 調(diào)整賬戶adjustment bond 調(diào)整債券administrative accounting 行政管理會(huì)計(jì)administrative budget 行政管理預(yù)算administrative expense 行政管理費(fèi)用ADR 資產(chǎn)折舊年限幅度ad valorem tax 從價(jià)稅advance 預(yù)付款,墊付款advance corporation tax 預(yù)交公司稅advances from customers 預(yù)收客戶款a

18、dvance to suppliers 預(yù)付貨款adventure 投機(jī)經(jīng)營,短期經(jīng)營adverse opinion 反面意見,否定意見adverse variance 不利差異,逆差advisory services 咨詢服務(wù)affiliated company 聯(lián)營公司affiliation 聯(lián)營after closing trial balance 結(jié)賬后試算表after cost 售后成本after date 出票后兌付after sight 見票后兌付after-tax 稅后AGA 政府會(huì)計(jì)師聯(lián)合會(huì)age 壽命,賬齡,資產(chǎn)使用年限age allowance 年齡減免age analy

19、sis 賬齡分析agency 代理,代理關(guān)系agency commission 代理傭金agency fund 代管基金agenda 議事日程,備忘錄agent 代理商,代理人aggregate balance sheet 合并資產(chǎn)負(fù)債表aggregate income statement 合并損益表AGI 調(diào)整后收益總額,調(diào)整后所得總額aging of accounts receivable 應(yīng)收賬款賬齡分析aging schedule 賬齡表agio 貼水,折價(jià)agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)AGM 年度股東大會(huì)agreement 協(xié)議agreement of partnership

20、合伙協(xié)議AICPA 美國注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)AIS 會(huì)計(jì)信息系統(tǒng)all capital earnings rate 資本總額收益率all-inclusive income concept 總括收益概念allocation 分?jǐn)?分配allocation criteria 分配標(biāo)準(zhǔn)allotment 分配,撥付分配數(shù),撥付數(shù)allowance 備抵折讓津貼allowance for bad debts 呆賬備抵allowance for depreciation 折舊備抵賬戶allowance method 備抵法all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)

21、計(jì)報(bào)表alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)altered check 涂改支票alternative accounting methods 可選擇性會(huì)計(jì)方法alternative proposals 替代方案,備選方案amalgamation 企業(yè)合并American Accounting Association 美國會(huì)計(jì)學(xué)會(huì)American depository receipts 美國銀行證券存單,美國銀行證券托存收據(jù)American Institute of Certified Public Accountants 美國注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)American o

22、ption 美式期權(quán)American Stock Exchange 美國股票交易所amortization 攤銷攤還amortized cost 攤余成本amount 金額,合計(jì)amount differ 金額不符amount due 到期金額amount of 1 dollar 1元的本利和analysis 分析analyst 分析師analytical review 分析性檢查annual audit 年度審計(jì)annual closing 年度結(jié)賬annual general meeting 年度股東大會(huì)annualize 按年折算annualized net present value

23、折算年度凈現(xiàn)值annual report 年度報(bào)告annuity 年金annuity due 期初年金annuity in advance 預(yù)付年金annuity in arrears 遲付年金annuity method of depreciation 年金折舊法antedate 填早日期anticipation 預(yù)計(jì),預(yù)列anti-dilution clause 防止稀釋條款anti-pollution investment 消除污染投資anti-profiteering tax 反暴利稅anti-tax avoidance 反避稅anti-trust legislation 反拖拉斯立法

24、A/P 應(yīng)付賬款A(yù)PB 會(huì)計(jì)原則委員會(huì)APB Opinion 會(huì)計(jì)原則委員會(huì)意見書Application 申請(qǐng),申請(qǐng)書applied overhead 已分配間接費(fèi)用appraisal 估價(jià)appraisal capital 評(píng)估資本appraisal surplus 估價(jià)盈余appraiser 估價(jià)員,估價(jià)師appreciation 增值appropriated retained earnings 已撥定留存收益,已指定用途留存收益appropriation 撥款,指撥經(jīng)費(fèi)appropriation account 撥款賬戶留存收益分配賬戶appropriation budget 撥款預(yù)算a

25、pproval 核定,審批approved account 核定賬戶approved bond 核定債券A/R 應(yīng)收賬款arbitrage 套利,套匯arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)arbitration 仲裁,公斷arithmetical error 算術(shù)誤差arm,s-length price 正常價(jià)格,公正價(jià)格arm,s-length transaction 一臂之隔交易,正常交易ARR 會(huì)計(jì)收益率arrears 拖欠,欠款遲付arrestment 財(cái)產(chǎn)扣押Authur Anderson & Co. 約瑟?安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所art

26、icle 文件條文,合同條款articles of incorporation 公司章程articles of partnership 合伙契約articulate 環(huán)接articulated concept 環(huán)接觀念artificial intelligence 人工智能ASB 審計(jì)準(zhǔn)則委員會(huì)ASE 美國股票交易所Asian Development Bank 亞洲開發(fā)銀行Asian dollar 亞洲美元asking price 索價(jià),賣方報(bào)價(jià)assessed value 估定價(jià)值assessment 估定,查定特別稅捐,特別攤派稅捐asset 資產(chǎn)asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證

27、asset depreciation range 資產(chǎn)折舊年限幅度asset-liability view 資產(chǎn)負(fù)債觀念asset quality 資產(chǎn)質(zhì)量asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢asset revaluation 資產(chǎn)重估價(jià)asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣asset structure 資產(chǎn)結(jié)構(gòu) 資產(chǎn)周轉(zhuǎn)率asset valuation 資產(chǎn)計(jì)價(jià)assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓associated company 聯(lián)屬公司,附屬公司Association of Government Accounti

28、ng 政府會(huì)計(jì)師協(xié)會(huì)assumed liability 承擔(dān)債務(wù),承付債務(wù)AT 稅后at cost 按成本at par 按票面額,平價(jià)at sight 見票兌付,即期兌付attached account 被查封賬戶attachment 扣押,查封attest 證明,驗(yàn)證attestation 證明書,鑒定書audit 審核,審計(jì)auditability 可審核性audit committee 審計(jì)委員會(huì)audit coverage 審計(jì)范圍audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表audit evidence 審計(jì)證據(jù),審計(jì)憑證Audit Guides

29、審計(jì)指南auditing 審計(jì)審計(jì)學(xué)auditing procedure 審計(jì)程序auditing process 審計(jì)過程auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則Auditing Standards Board 審計(jì)準(zhǔn)則委員會(huì)Auditor 審計(jì)員,審計(jì)師auditor general 審計(jì)主任,總審計(jì)auditor,s legal liability 審計(jì)師法律責(zé)任auditor,s opinion 審計(jì)師意見書auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告務(wù)管理中有關(guān)一些漢字的公式用英文代碼表示比如要求一寫出類似i：interest 大寫的I和小寫的i都是:inte

30、rest，但是大寫I是指利息，小寫i是利率。P：present 現(xiàn)值n：number 在我們教材中表示期數(shù)F：future 終值A(chǔ)：annuity 年金r：rate 利率R：return 收益RF：risk-free 無風(fēng)險(xiǎn)收益RR：risk -return 風(fēng)險(xiǎn)收益V：Value 價(jià)值P: price 價(jià)格Q：quantity數(shù)量P是probability 概率E: expect 期望值CD: cash discount 現(xiàn)金折扣D: dividend 股利、股息DOL: Degree of Operating Leverage 經(jīng)營杠桿DFL: Degree of Financial Le

31、verage 財(cái)務(wù)杠桿DCL: Degree of Combined Leverage 復(fù)合杠桿EBIT：earnings before interest and tax 息稅前利潤ROI: return on investment 投資收益率NPV: net present value 凈現(xiàn)值NPVR: net present value rate 凈現(xiàn)值率Cov: covariance 協(xié)方差A(yù)ccounts Payable: Sales: Accounts Payable divided by Annual Sales, measuring the speed with which a

32、company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers to float operations.Assets: Sales: Total Assets divided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very lo

33、w percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management.Current Liabilities: Inventory: Current Liabilities divided by Inventory: A high ratio, relative to industry norms, suggests over-reliance on unsold goods to finance operations.Current

34、Liabilities: Net Worth: Current Liabilities divided by Net Worth, reflecting a level of security for creditors. The larger the ratio relative to industry norms, the less security there is for creditors.Current Ratio: Current Assets divided by Current Liabilities, measuring current assets available t

35、o cover current liabilities, a test of near-term solvency. The ratio indicates to what extent cash on hand and disposable assets are enough to pay off near term liabilities.Fixed Assets: Net Worth: Fixed Assets divided by Net Worth. High ratios relative to the industry can indicate low working capit

36、al or high levels of debt.Gross Profit: Sales: Pre-tax profits divided by Annual Sales. This is the profit ratio before product and sales costs, as well as taxes. This ratio can indicate the "play" in other expenses which could be adjusted to increase the Net Profit margin.Net Profit: Sale

37、s: After tax profits divided by Annual Sales. This is the key profit ratio, indicating how much is put in the company's pocket for each $100 of sales.Quick Ratio: Cash plus Accounts Receivable, divided by Current Liabilities, indicating liquid assets available to cover current debt. Also known a

38、s the Acid Ratio. This is a harsher version of the Current Ratio, which balances short-term liabilities against cash and liquid instruments.Return on Assets: Net After Tax Profit divided by Total Assets, a critical indicator of profitability. Companies which use their assets efficiently will tend to

39、 show a ratio higher than the industry norm.Return on Net Worth: Net After Tax Profit divided by Net Worth, this is the 'final measure' of profitability to evaluate overall return. This ratio measures return relative to investment in the company. Put another way, Return on Net Worth indicate

40、s how well a company leverages the investment in it.Return on Sales: Net After Tax Profit divided by Annual Net Sales, indicating the level of profit from each dollar of sales. This ratio can be used as a predictor of the company's ability to withstand changes in prices or market conditions.Sale

41、s: Inventory: Annual Net Sales divided by Inventory value. This gives a picture of how quickly inventory turns over. Ratios below the industry norm suggest high levels of inventory. High ratios could indicate product levels insufficient to satisfy demand in a timely manner.Sales: Net Working Capital

42、: Sales divided by Net Working Capital （current assets minus current liabilities）. Ratios higher than industry norms may indicate a strain on available liquid assets, while low ratios may suggest too much liquidity.Total Liabilities: Net Worth: Total liabilities divided by Net Worth. This ratio help

43、s to clarify the impact of long-term debt, which can be seen by comparing this ratio with Current Liabilities: Net Worth. Creditors are concerned to the extent that total liability levels exceed Net Worth. The impact of long-term debtTurnover Ratios （7）: Sales divided by various line items （cash, ac

44、counts receivable, accounts payable, inventory, current assets, total assets, fixed assets）. These turnover rations measure operating characteristics of firms. Higher is better for Asset line items. Lower is better for Accounts Payable Turnover. Turnover ratios create a series of operating efficienc

45、y indicators relative to sales.Accounts Payable: Sales: Accounts Payable divided by Annual Sales, measuring the speed with which a company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers to float operations.Assets: Sales: Total

46、Assets divided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management.Current Liabilities: Inventory: Current Liabilities di

47、vided by Inventory: A high ratio, relative to industry norms, suggests over-reliance on unsold goods to finance operations.Current Liabilities: Net Worth: Current Liabilities divided by Net Worth, reflecting a level of security for creditors. The larger the ratio relative to industry norms, the less

48、 security there is for creditors.Current Ratio: Current Assets divided by Current Liabilities, measuring current assets available to cover current liabilities, a test of near-term solvency. The ratio indicates to what extent cash on hand and disposable assets are enough to pay off near term liabilit

49、ies.Fixed Assets: Net Worth: Fixed Assets divided by Net Worth. High ratios relative to the industry can indicate low working capital or high levels of debt.Gross Profit: Sales: Pre-tax profits divided by Annual Sales. This is the profit ratio before product and sales costs, as well as taxes. This r

50、atio can indicate the "play" in other expenses which could be adjusted to increase the Net Profit margin.Net Profit: Sales: After tax profits divided by Annual Sales. This is the key profit ratio, indicating how much is put in the company's pocket for each $100 of sales.Quick Ratio: Ca

51、sh plus Accounts Receivable, divided by Current Liabilities, indicating liquid assets available to cover current debt. Also known as the Acid Ratio. This is a harsher version of the Current Ratio, which balances short-term liabilities against cash and liquid instruments.Return on Assets: Net After Tax Profit divided by Total Assets, a critical indicator of profitability. Companies which use their assets efficiently will tend to show a ratio higher than the industry norm.Return on Net Worth: Net After Tax Profit divided by Net Worth, t