財務(wù)會計與英語專業(yè)管理知識分析詞匯

1、財務(wù)會計英語專業(yè)詞匯a payment or serious payments 一次或多次付款 abatement 扣減 absolute and unconditional payments 絕對和無條件付款 accelerated payment 加速支付 acceptance date 同意日 acceptance 同意 accession 加入 accessories 附屬設(shè)備 accountability 承擔責任的程度 accounting benefits 會計利益 accounting period 會計期間 accounting policies 會計政策 accountin

2、g principle 會計準則 accounting treatment 會計處理 accounts receivables 應(yīng)收賬款 accounts 賬項 accredited investors 經(jīng)備案的投資人 accumulated allowance 累計預備金 acknowledgement requirement 對承認的要求 acquisition of assets 資產(chǎn)的取得 acquisitions 兼并 Act on Product Liability （德國）生產(chǎn)責任法 action 訴訟 actual ownership 事實上的所有權(quán) additional fi

3、lings 補充備案 additional margin 附加利差 additional risk附加風險 additions （設(shè)備的）附件 adjusted tax basis 已調(diào)整稅基 adjustment of yield 對收益的調(diào)整 administrative fee治理費 Administrative Law（美國）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的稅收后果 advertising 做廣告 affiliated group 聯(lián)合團體 affiliate 附屬機構(gòu) African Lea

4、sing Association 非洲租賃協(xié)會 after-tax rate 稅后利率 aggregate rents 合計租金 aggregate risk 合計風險 agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議 agreement 協(xié)議 alliances 聯(lián)盟 allocation of finance income 財務(wù)收益分配 allowance for losses on receivables 應(yīng)收款損失備抵金 alternative uses 改換用途地使用 amenability t

5、o foreign investment 外國投資的易受操縱程度 amendment 修改 amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的酬勞的攤銷 amortization schedule 攤銷進度表 amortize 攤銷 amount of recourse 求償金額 amount of usage 使用量 AMT (Alternative Minimum Tax) （美國）可替代最低稅 analogous to類推為 annual budget appropriation 年度預算撥款 a

6、ppendix （契約性文件的）附件 applicable law 適用法律 applicable securities laws適用的證券法律 applicable tax life 適用的應(yīng)納稅壽命 appraisal 評估 appraisers 評估人員 appreciation 溢價 appropriation provisions 撥款條例 appropriation 侵占 approval authority 核準權(quán) approval 核準 approximation近似 arbitrary and artificially high value (承租人違約出租人收回租賃物時法官

7、判決的)任意的和人為抬高的價值 arbitration 仲裁 arms length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款 articles of incorporation 公司章程 AsiaLeaae 亞洲租賃協(xié)會 assess 評估 asset manager 設(shè)備經(jīng)理 asset risk insurance 資產(chǎn)風險保險 asset securitization 資產(chǎn)證券化 asset specificity 資產(chǎn)特點 asset tracking 資產(chǎn)跟蹤 asset-back

8、ed financing 資產(chǎn)支持型融資 asset-based lessor 立足于資產(chǎn)的出租人 asset-oriented lessor (經(jīng)營租賃中的)資產(chǎn)導向型出租人 asset 資產(chǎn) assignee 受讓人 assignment 讓與 association 社團 at the expiry 期限屆滿時 ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移 attachments 附著物 attributes 屬性 auction sale 拍賣 audits 審計 authenticate 認證 authentication 證實 authorit

9、y 當局 authorize 認可 availability of fixed rate medium-term financing 固定利率中期融資可得到的程度 available-for-sale securities 正供出售證券 average life 平均壽命 average managed net financed assets 所治理的已籌資金資產(chǎn)凈額平均值 backed-up servicer 替補服務(wù)者 balance sheet date 資產(chǎn)負債表日 bandwidth 帶寬 bank affiliates 銀行的下屬機構(gòu) bank quote 銀行報價 bankrup

10、tcy cost 破產(chǎn)成本 bankruptcy court 破產(chǎn)法院 bankruptcy law 破產(chǎn)法 bankruptcy proceedings 破產(chǎn)程序 bankruptcy 破產(chǎn) bareboat charterer 光船承租人 bargain renewal option廉價續(xù)租任擇權(quán) basic earnings per share每股差不多收益 basic rent差不多租金（各期應(yīng)付的租金） beneficiaries受益人 big-ticket items大額項目 bill and collect開票和收款 binding agreement有約束力的協(xié)議 blind

11、vendor discount賣主暗扣 bluebook藍皮書（美國二手市場設(shè)備價格手冊） book income賬面收入 book loses賬面虧損 borrower借款人 BPO(bargain purchase option)廉價購買任擇權(quán) bridge facility橋式融通 bridge橋梁 broker fee經(jīng)紀人費 brokers經(jīng)紀人 build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議 bulldozer推土機 bundled additional services捆綁（在一起的）附加服務(wù) bundling捆綁（服務(wù)） business acq

12、uisition業(yè)務(wù)收購 business and occupation tax營業(yè)及開業(yè)許可稅 business generation業(yè)務(wù)開發(fā) business trust商業(yè)信托 by(e)-laws細則 byte字節(jié) 一、 資產(chǎn)類 Assets 一、 資產(chǎn)類 Assets 流淌資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash i

13、n bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term inv

14、estments - corporate funds 110110 其他 Short-term investments - other 1102 短期投資跌價預備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Accoun

15、t receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬預備 Bad debt reserves 1151 預付賬款 Advance money 1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Mate

16、rials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 托付加工物資 Work in process - outsourced 1261 托付代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission

17、basis 1281 存貨跌價預備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402

18、長期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值預備 Long-term investments depreciation reserves 股權(quán)投資減值預備 Stock rights investment depreciation reserves 債權(quán)投資減值預備 Bcreditors rights investment depreciation reserves 1431 托付貸款 Entrust

19、loans 143101 本金 Principal 143102 利息 Interest 143103 減值預備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值預備 Fixed assets depreciation reserves 房

20、屋、建筑物減值預備 Building/structure depreciation reserves 機器設(shè)備減值預備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)預備的工具及器具 Preparative instruments an

21、d implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值預備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangi

22、ble assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805 無形資產(chǎn)減值預備 Intangible Assets depreciation reserves 專利權(quán)減值預備 Patent rights depreciation reserves 商標權(quán)減值預備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges

23、待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income 191101待處理流淌資產(chǎn)損溢 Wait deal intangible assets loss or income 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 S

24、hort-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 valu

25、e added tax payable 21710101 進項稅額 Withholdings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 21710104 減免稅款 Tax deduction 21710105 銷項稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement for export 21710107 進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Exp

26、ort deduct domestic sales goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營業(yè)稅 Business tax payable 217103 應(yīng)交消費稅 Consumption tax payable 217104 應(yīng)交資源稅 Resources tax payable 217105 應(yīng)交所得稅 Income tax payable 217106 應(yīng)交土地增值稅 Increment tax on land value payable 217107 應(yīng)

27、交都市維護建設(shè)稅 Tax for maintaining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 21

28、81 其他應(yīng)付款 Other payables 2191 預提費用 Drawing expense in advance 其他負債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value 2211 可能負債 Anticipation liabilities 長期負債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over

29、one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價 Premium on bonds 231103 債券折價 Discount on bonds 231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 L

30、ong-term account payable over one year 2331 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 3101 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本

31、Paid-up stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價 Cpital(or Stock) premium 311102 同意捐贈非現(xiàn)金資產(chǎn)預備 Receive non-cash donate reserve 311103 股權(quán)投資預備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107

32、 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲備基金 Reserve fund 312105 企業(yè)進展基金 Enterprise expension fund 312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本

33、年利潤 Current year profits 3141 利潤分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲備基金 Withdrawal reserve fund 314105 提取企業(yè)進展基金 Withdrawal reserve for business expansion 314106 提取職工獎勵及福利基金 With

34、drawal staff and workers bonus and welfare fund 314107 利潤歸還投資 Profits capitalizad on return of investment 314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 314109 提取任意盈余公積 Withdrawal other common accumulation fund 314110 應(yīng)付一般股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的一般股股利 Common Stock divid

35、ends change to assets(or stock) 314115 未分配利潤 Undistributed profit 四、成本類 Cost 4101 生產(chǎn)成本 Cost of manufacture 410101 差不多生產(chǎn)成本 Base cost of manufacture 410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費用 Manufacturing overhead 材料費 Materials 治理人職員資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼

36、 Bonus 外保勞務(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 治理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education and training

37、接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動愛護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 O

38、PERATING INCOME 5101 主營業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 5201 投資收益 Investment income 短

39、期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的托付貸款減值預備 Withdrawal of entrust loans reserves 5203 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 5301 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資

40、產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 都市維護建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other co