财务英语简称

财务英语词汇AAcceleratedmethodsofdepreciation加速折旧法Accountingequation会计等式AccountspayableAccountingperiodAccountspayable应付账款AccountsreceivableAccountspayableturnoverAccountsreceivable应收账款Accountsreceivableturnover应收账款周转Accrualaccounting权责发生制会计Accruals应计工程Accruedpayables应付款项Accumulateddepreciation累计折旧Activitymethod作业方法Activityratios作业比率Actuary精算师,精算Additionalpaid-incapital资本公积Agingschedule账龄分析表Allowancemethod备抵法Amortization摊销Analyticreview分析性复核Annualreport年报Annuity年金Appropriationofretainedearnings留存收益安排Asset资产Assetdepreciationrange(ADR)资产折旧范围Assetimpairment资产清理AssetmixAssetretirement资产报废Assetturnover资产周转率Audit审计Auditcommittee审计委员会Auditopinion审计意见Auditreport审计报告Authorizedshares授权股本，注册股份Available-for-salesecurities短期投资AveragingassumptionBBaddebts坏账Balancesheet资产负债表Bankreconciliation银行对账单Basicearningspershare根本每股盈利Betterment改进boardofdirectors董事会bond债券契约bondspayable应付债券bookgain/loss账面收益/损失bookvalue账面价值borrowingcapacity融资力量businessacquisition企业兼并businesscombination企业合并businessenvironmentbusinesssegment企业内部责任单位CCallprovision提前赎回条款Capital资产Capitallease资本租赁Capitalstructure资本构造Capitalstructureleverage资本构造杠杆Capitalizationratios资本比率Capitalize资本化Cashdiscount现金折扣Cashequivalent现金等价物Cashflow现金流Cashflowaccounting现金流量法会计Cashflowfromfinancing筹资产生的现金流量Cashflowfrominvesting投资产生的现金流量Cashflowfromoperations经营产生的现金流量Cashflowprojection现金工程Cashmanagement现金治理Certificateofdeposit存款单Certifiedpublicaccountant注册会计师Classifiedbalancesheet分类资产负债闭Cleanauditopinion无保存意见Collateral抵押品，担保品Collectionperiod商业票据Commonearningsleverage一般收入杠杆Commonstock一般股Common-sizefinancialstatementsCompensatingbalance抵销余额CompensationcommitteeCompensationcontractsConservatism稳健Consignment寄销品Consistency连续性Consolidatedfinancialstatements合并财务报表Contingency或有事项Contingentliability或有负债Contraaccount对销账户Contributedcapital实缴资本Controllinginterest控股权益Convertiblebonds可转换债券Copyright版权Corporation公司Cost本钱Costexpiration本钱耗用Costmethod本钱法Costofcapital资金本钱Costofgoodssold销货本钱Covenant契约CPAcertifiedpublicaccountant注册会计师Creditquality信用程度Creditrating信用评级Creditterms信用条件Creditor债权人Cumulativepreferredstock累积优先股Currentassets流淌资产Currentcost现行本钱CurrentReplacementCost现行重置本钱Currentliabilities流淌负债Currentmaturityoflong-termdebts马上到期的长期负债Currentratio流淌比率DDebenture债券Debt债务Debtcovenant债务契约Debtinvestment债权性投资Debtratio负债比率Debtredemptions债务清偿Debt/equityratio负债/权益比率Default违约Deferredcost递延本钱Deferredincome递延收益Deferredincometaxes递延使得税Deferredrevenue递延收入Definedbenefitpensionplan即定收益养老金方案Definedcontributionpensionplan即定供款养老金方案Depletion折耗Depreciation折旧Depreciationbase折旧系数Depreciationexpense折旧费用Dilutedearningspershare摊薄后每股盈利Dilution摊薄Dilutivesecurities摊薄证券Directmethod直线法Directwrite-offmethod直接注销法Discountonbondpayable应付债券折价Discountrate贴现率，折扣率DissimilarassetDivestiture风险Dividendyield股息率Dividends股息Dividendsinarrears应付股利Doubletaxation双重征税Double-declining-balancemethod双倍余额递减法DuPontModel杜邦体系EEarnedcapitalEarningpower盈利力量Earnings盈利Earningspershare每股利润EarningspersistenceEarningquality收益质量Economicentityassumption经济个体假定Economicvalueadded经济价值增加Effectiveinterestmethod实际利息法Effectiveinterestrate实际利率Equity全部者权益Equityinvestment权益投资Equityissuance发行股票Equitymethod权益法Equitysecurity股本证券ERISAEscrow代管Exchangerate汇率Expense费用ExpensedExternalfinancing外部融资Extraordinaryitem格外常工程FFacevalue面值Fairmarketvalue公允市价Financialaccounting财务会计Financialaccountingstandards财务会计FinancialAccountingStandardsBoard财务会计标准委员会Financialcondition财务状况Financialflexibility财务弹性Financialperformance财务业绩Financialratioanalysis财务比率分析Financialstatementanalysis财务报表分析Financialstatements财务报表Financingactivities融资活动First-in,first-out先进先出法Fiscalperiodassumption会计期假设Fiscalyear会计年度Fixedassetturnover固定资产周转Fixedassets固定资产FOBdestination离岸货价FOBshippingpoint起运点交货Footnotes附注Forwardcontract期货合同Freight-in运费已付Frequenttransactions常常性交易GGaincontingency或有收益Generallyacceptedaccountingprinciples一般会计原则Goingconcern持续经营Goodsintransit在途商品Goodwill商誉Governmentaccounting政府会计Grossmargin毛利，边际奉献Grossprofit毛利HHedging套期保值Hiddenreserves隐秘预备Historicalcost历史本钱Humancapital人力资源Hybridsecurity混合证券IIncome收益IncomesmoothingIncomestatement损益表Independentauditor独立审计Indirectmethod间接法Industry行业Inflation通货膨胀Inputmarket投入市场Installmentobligation分期付款Intangibleasset无形资产IntentiontoconvertInterest利息Interestcoverageratio利息保障比率Interest-bearingobligation附息债务Internalcontrolsystem内部掌握系统Internalfinancing内部筹资InternalRevenueCode国内税收法规InternalRevenueService国内税收总署Interperiodtaxallocation跨期税款分摊Intraperiodtaxallocation所得税期内分摊Inventory存货Inventoryturnover存货周转Investingactivities投资活动LLand土地，不动产Last-in,first-out后进先出Lease租赁LeaseholdobligationLeverage杠杆效应Liability负债Lifeofabond年金期间LIFOconformityrule后进先出法全都性规章LIFOliquidation后进先出法清算LIFOreserve后进先出法预备Lineofcredit信用限额Liquidation清算Liquidity流淌性Listedcompany上市公司Loancontract贷款合同Loancovenant贷款契约Long-terminvestments长期投资Loss亏损Losscontingency或有损失Lower-of-cost-or-marketrule本钱与市价孰低原则MMACRS加速本钱回收法修正系统Maintenanceexpenditure修理费用Managementaccounting治理睬计Managementdiscretion治理决策Managementletter治理建议书Manufacturingcompany制造公司Margin毛利Mark-to-marketaccounting按市场计价法会计Markdown减低标价Marketprice市场价格MarketratioMarketshare市场份额Marketvalue市价Measurementtheory计量理论Merchandiseinventory商品盘存Merger合并MisclassificationMortgage抵押，按揭Mortgagepayable应付抵押款Multinationalcorporation跨国公司MultistepformatNNaturalresourcecost自然资源本钱Netassets净资产Netbookvalue净账面价值Netcreditsales净赊销值Netearnings净收益Netincome净收益Netoftax税后净额Netoperationincome净营业收入Netprofit净收益Netrealizablevalue可实现净值Netsales销售净额Networth资本净值notesreceivable应收票据OObjectivityObsolescence过时，陈旧Off-balance-sheetfinancing资产负债表外融资Openaccount未清账户Operatingactivities经营活动Operatingcycle营业周期Operatingdays营业日Operatingexpenses营业费用Operatingincome营业收益Operatinglease经营租赁Operatingmargin营业毛利Operatingperformance经营业绩Operatingrevenues营业收入OperatingtransactionsOpinionletter审计报告Otherrevenuesandexpenses其它收益和亏损Outputmarket输出市场Outstandingshares发行在外的股份Overhead治理费用OverstatingfinancialperformanceandconditionPPaperprofits账面利润Pervalue面值Parentcompany母公司Participatingpreferredstock参与优先股Partnership合伙Patent专利Paymentsinadvance预付款Pension养老金Percentage-of-credit-salesapproach赊销百分比法Periodicmethod定期法Perpetualmethod永续法Physicalobsolescence实物陈旧Portfolio投资组合Postacquisitionexpenditures收购后费用Postretirementcosts退休后本钱Preemptiveright优先股权Premiumonbondspayable应付债券溢价Prepaidexpenses预备本钱Presentvalue现值Principal本金当事人Priorperiodadjustment前期调整数Privatecompany私人公司Proceeds收入Productioncapacity生产力量Productionefficiency生产效率ProformafinancialstatementsProfit利润Profitandlossstatement损益表Profitmargin毛利Profitability获利力量Profitabil