财务报告中140个会计专用词汇篇

140个会计专用词汇篇--apaymentorseriouspayments一次或屡次付款abatement扣减absoluteandunconditionalpayments确定和无条件付款acceleratedpayment加速支付acceptancedate承受日acceptance承受accession参加accessories附属设备accountability担当责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计预备金acknowledgementrequirement对成认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability〔德国〕生产责任法action诉讼actualownership事实上的全部权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions〔设备的〕附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee治理费AdministrativeLaw〔美国〕行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议alliances联盟allocationoffinanceincome财务收益安排allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受掌握程度amendment修改amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的酬劳的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax)〔美国〕可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix〔契约性文件的〕附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue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arm’slengthtransaction公正交易arrangement安排arrest拘留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedlessor(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attheexpiry期限届满时ATT(automatictransferoftitle)全部权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证明authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所治理的已筹资金资产净额平均值backed-upservicer替补效劳者balancesheetdate资产负债表日bandwidth带宽bankaffiliatesbankquote银行报价bankruptcycost破产本钱bankruptcycourt破产法院bankruptcylaw破产法破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股根本收益basicrent根本租金〔各期应付的租金〕beneficiaries受益人big-ticketitems大额工程billandcollect开票和收款agreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书〔美国二手市场设备价格手册〕bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购置任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases〔租赁物由承租人〕承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑〔在一起的〕附加效劳bundling捆绑〔效劳〕businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则常用会计用语英语词汇Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量推测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting治理睬计证书CertificatePublicAccountant注册会计师CostaccountingExternalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务推测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants治理睬计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部掌握构造InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting治理睬计Returnofinvestment投资回报Returnoninvestment投资酬劳SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple本钱原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner”sequity全部者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿力量Stable-dollarassumption稳定货币假设Stockholders股东Stockholders”equity股东权益Windowdressing门面粉饰Account帐金融英语－会计与银行业务用语(汇总)会计报表statementofaccount往来帐目accountcurrent现在往来帐||存款额currentaccout销货帐accountsales共同计算帐项jointaccount未决帐项outstandingaccount贷方帐项creditaccount||creditoraccount借方帐项debitaccount||debtoraccount应付帐||应付未付帐accountpayable应收帐||应收未收帐accountreceivable交易||帐newaccount未决帐||老帐oldaccount现金帐cashaccount流水帐runningaccount暂记帐||未定帐suspenseaccount过期帐||延滞帐overdueaccount||pastdueaccount杂项帐户sundryaccount具体帐单||明细表detailaccount呆帐badaccount会计工程titleofaccount会计薄||帐薄account-book营业报告书||损益计算表accountofbudiness||businessreport借贷细帐||交验帐accountrendered明细帐单;借贷双方认可的细帐;债务人认为无误确实定清单;已定帐目accountstated与...银行开立一户头toopenanaccountwith与...银行建立交易tokeepaccountwith连续记帐tokeepaccount与...有交易tohaveanaccountwith作成会计帐||有往来帐项tomakeoutanaccountwith清算||清理债务tomakeupanaccount清洁帐目||与...停顿交易tocloseonesaccountwith结帐tocloseanaccount清理未付款toaskanaccount||todemandanaccount结清差额tobalancetheaccountwith清算tosettleanaccount||toliquidateanaccount||tosquareanaccount审查帐目||监查帐目toauditanaccount检查帐目toexamineanaccountA的帐户tochargetheamounttoA”saccount以计帐方式付款topayonaccount代理某人||为某人onone”saccount||onaccountofone为自己计算||独立帐目onone”sownaccount由某人收益并负风险onone”saccountandrisk||foronesaccountandrisk由某人负担forone”saccount||foraccountofone按某人指示||列入某人帐户byorderandforaccountofone5月份帐目forMayaccount编入某中帐项下topasstotheaccountof||toplacetotheaccountof寄出清算书tosendinanaccount||tosendinrenderanaccount支票用语支票薄chequebook支票出票人cheq