财务会计英语专业常用词汇大全Word下载.docx
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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管理费
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财务收益分配
allowanceforlossesonreceivables应收款损失备抵金
alternativeuses改换用途地使用
amenabilitytoforeigninvestment外国投资的易受控制程度
amendment修改
amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销
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公平交易
arrangement安排
arrest扣留
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)所有权自动转移
attachments附着物
attributes属性
auctionsale拍卖
audits审计
authenticate认证
authentication证实
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所管理的已筹资金资产净额平均值
backed-upservicer替补服务者
balancesheetdate资产负债表日
bandwidth带宽
bankaffiliates银行的下属机构bankquote银行报价
bankruptcycost破产成本
bankruptcycourt破产法院
bankruptcylaw破产法
bankruptcyproceedings破产程序
bankruptcy破产
bareboatcharterer光船承租人
bargainrenewaloption廉价续租任择权
basicearningspershare每股基本收益
basicrent基本租金(各期应付的租金)
beneficiaries受益人
big-ticketitems大额项目
billandcollect开票和收款
bindingagreement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)廉价购买任择权
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)附加服务
bundling捆绑(服务)
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
byte字节
一、资产类Assets
Fixedasserts固定资产stripebadassetsoff剥离不良资产
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
spotcash现款支付cashtransaction现款交易
1002银行存款Cashinbank
Currentassetsofenterprisesshallincludecashonhand,cashinbank,marketablesecurities,receivable,prepaymentsandinventory.
企业的流动资产包括现金,银行存款,有价证券,应收和预付款项以及存货等。
1009其他货币资金Othercashandcashequivalents
100901外埠bu\存款OthercityCashinbank
100902银行本票?
Cashier’scheque
100903银行汇票Bankdraft
Thepaymentwasmadebybankdraft.用银行的汇票支付。
Paymentcanbeintheformofapersonalcheck,bankdraftormoneyorder.支付形式多样,如个人支票、银行汇票和邮汇。
Ihaveabankdraftintheamountoffivehundredthousanddollars.Itismadeoutinmyname.我有一张50万元的银行汇票,汇票上已有我的名字。
100904信用卡Creditcard
creditcarddetailsusuallymeansyourcreditcardnumberandtheexpirydate.信誉卡的细节通常指你的信誉卡号码和失效日期。
100905信用证保证金L/CGuaranteedeposits
100906存出投资款Refundabledeposits
Thedepositshallberefundableinfullamountin10daysafterthecontractexpiration,insamecurrencyandexcludinginterestthereupon.
押金在合同终止后10天内由甲方以相同币种全额退还给乙方(不计利息)。
1101短期投资Short-terminvestments
Thecashdividendorinterestonashort-terminvestmentshouldbewrittenoffagainstthebookvalueoftheinvestmentwhenreceived,exceptforthoserecordedinthe“DividendReceivable”account.
短期投资的现金股利或利息,应于实际收到时,冲减投资的账面价值,但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
110101股票Short-terminvestments–stock
stockmarket股票市场stockyield股票收益
110102债券Short-terminvestments-corporatebonds
Companiescaneasilygetbankloans.Thecorporatebondmarketiswelldeveloped.
市场机制发育完全,企业容易获得贷款。
110103基金Short-terminvestments-corporatefunds
110110其他Short-terminvestments–other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
USFederalreserves
应收款Accountreceivable
Finally,accordingtotherealityandcreditpolicy,somesuggestionsonhowtostrengthenthemanagementofaccountreceivablearegiven
根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施.
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
Bankacceptancebillplayedessentialfunctioninthisprocess.
这当中银行承兑汇票起到了至关重要的作用。
商业承兑汇票Tradeacceptance
Ifasellerextendscredittoatimedraft,theyhavemadeatradeacceptance.
如卖方开出的是远期汇票,以此向买方提供信用,此时就做了一笔商业汇票承兑业务,
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
Followupaccountreceivableinaccordancewithprojectprocess.
根据项目进程负责项目的款项回收。
Generally,enterpriseenhancementtakesaccountreceivable,theaccountreceivableinternalcontrolsuperioritycanmoreunfold.一般认为,企业对应收账款的重视加强,应收账款的内部优势会被更多的展现出来。
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
Fifth,prudentaccountingprincipleswillbeadoptedandacompletesystemforwithdrawingandwritingoffbaddebtreservefundestablished.第五,实行谨慎会计原则,建立完善呆帐准备金的计提和冲销制度。
1151预付账款Advancemoney
Wewilladvancehimsomemoneyfortravelingexpenses.
1161(弥补赤字)应收补贴款Coverdeficitbystatesubsidiesofreceivable
库存资产Inventories
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
Forcedownthepricesofrawmaterials压低原材料价格
1221包装物Wrappage
1231低值易耗品Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
ResponsibleforsettingupandmaintainingcostingsystemmanuallyandinERPsystem,includestandardcost,costvarianceanalysisetc.独立完成成本核算工作,建立工厂标准成本控制系统,负责标准成本的建立和更新。
1241自制半成品Semi-Finishedgoods
1243库存商品Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
Forexample,foralongtimethepurchasingpricesofgrainandnon-staplefoodsweretoolow.Inthecities,however,wecouldnotraisethesellingpricesbeyondacertainpoint.Thisledtoadisparitybetweenthepurchasingandsellingprices,sothestatehadtomakeupthedifference.例如粮食,还有各种副食品,收购价格长期定得很低,这些年提高了几次,还是比较低,而城市销售价格又不能高了,购销价格倒挂,由国家补贴。
1251委托加工物资Workinprocess–outsourced
Workinprocess在制品
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
Trustto交给…(保管、办理等)
Iadviseyounottotrustimportantdocumentstohim.我劝你不要把重要文件交给他。
Commoditiescanbesoldbythecommercialdepartmentsonacommissionbasis.委托商业部门代销。
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
Alltheequipmentwillbedeveloped,built,installedandcommissionedbySiemens.所有的设备将由西门子开发、制造、安装和调试。
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
bystages;
instages分阶段
1301待摊费用Deferredandprepaidexpenses
Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting.待摊费用应当按收益期分摊
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
140101股票投资Investmentonstocks
140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
140201债券投资Investmentonbonds
140202其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备creditor'
'
srightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
143101本金Principal
Pleaserepayprincipalandinterest.请还本付息
143102利息Interest
Compoundinterest复利monthlyinterest月息Withoutinterestcharge无利息地
netinterest纯利,净赚floatinginterestrate浮动利率
143103减值准备Depreciationreserves
depreciationquota折旧配额
depreciationmethod折旧方法
Fourdepreciationmethods,whicharewidelyusedathomeandabroad,arediscussedindetail.Theyarestraight-linedepreciation(SL),sumofyearsdigitsdepreciation,(SOYD),fixedratedepreciation(FRD)anddoubledecliningbalancedepreciation(DDB).
主要讨论目前国内外广泛应用的4种折旧方法,即直线折旧法(SL法)、年数总和折旧法(SOYD法)、双倍余额递减折旧法(DDB法)、定率递减折旧法(FRD法).
1501固定资产Fixedassets
房屋Building
建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
1502累计折旧Accumulateddepreciation
Whenfixedassetsarerevaluedupwards,anyaccumulateddepreciationexistingatthedateoftherevaluationshouldnotbecreditedtoincome.
固定资产重估时,任何在重估当日存在的累计折旧不应记入收益。
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资Projectgoodsandmaterial
160101专用材料Special-purposematerial
160102专用设备Special-purposeequipment
160103预付大型设备款Prepayments