财务英语词典财务术语中英文对照Word文档下载推荐.docx

1、Accountform帐户式Accountformofbalancesheet帐户式资产负债表Accountformofprofitandlossstatement帐户式损益表Accountpayable应付未付帐Account（fiscal）year会计年度Accountyear帐户年度Accounting会计；会计学Accountingbooks会计簿册Accountingcontrol会计统制Accountingconvention会计惯例Accountingdepartment会计部Accountingdocuments会计凭证Accountingitem会计科目Accountingm

2、achines会计机器Accountingontheaccrualbasis权责发生会计制Accountingonthecashbasis现金收付会计制Accountingorganization会计组织Accountingperiod会计期间Accountingpersonnel会计人员Accountingpractice会计实务Accountingprinciples会计原理Accountingprocedure会计程序Accountingreports会计报告Accountingstandards会计准则Accountingstatement会计报表Accountingsystem会计制

3、度Accountingtheory会计理论Accountingunit会计单位Accountingyear会计年度Accountofbankruptcy破产帐Accountofexecutors遗产清册Accountofpayments支出表Accountofproceedings遗产会计报告Accountofreceipts收入表Accountofreceiptsandpayments收支表Accountoftheexchequer国库帐Accountreceivable应收帐款Accountssales承销清单Accountsiftreasury公库帐；金库帐Accountspayable

4、应付帐款Accountspayableledger应付帐款分类帐；应付帐款分户帐Accountspayableregister应付帐款登记簿Accountsreceivable应收帐款Accountsreceivableassigned应收帐款转让Accountsreceivablediscounted应收帐款内贴现Accountsreceivableledger应收帐款分类帐；应收帐款分户帐Accountsreceivableregister应收帐款登记簿Accounttitle收户名称；Accounttitlesforannualexpenditures岁入科目Accounttogive,

5、givingaccount支出帐目Accrualbasis权责应计制；权现发生制；应计制；发生制Accruedassets流动资产；应收未收款项Accruedbondinterest应收未收债券利息Accruedcumulativedividends应收未收股利Accrueddepreciation应摊未摊折旧Accrueddividends应计股利Accruedexpenses应计费用Accruedincome应计收益Accruedinterestpayable应付应计利息Accruedinterestreceivable应收应计利息Accountsitems应计项目Accountsliab

6、ilities流动负责Accountspayables应付应计项目Accountspayroll应计薪工Accountsprofits应计利益Accountsreceivables应收应计项目Accountsrent应计租费Accountstaxes应计税捐Accountswages应计工资Accumulateddeficit累积亏绌Accumulateddepreciation累积折旧Accumulateddividends未发累积股利Accumulatedprofits滚存利益；累积利益Accumulatedsurplus滚存盈馀；累积盈馀Accumulation累积Accumulatio

7、nofdiscount折价的累积Accumulationschedule累积表Accumulativesinkingfund累积偿债基金Accurseditems期前债务Acquisitioncost取得成本Activeassets活动资产（指常有本利出入的资产）Activedebt活动债务Actualpartner普通股东Actualcost实际成本Actualdebts实际债务Actualdepreciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算Additionalorde

8、r添办定货；增加定货Additionalpartofabill期票附件Additionalpayment追加支付Additions增加固定资产Additionstopropertythroughsurplus由盈馀增加的财产Adjunctaccount附加帐户Adjustingentries整理帐Adjustmentaccount整理帐目Adjustmentmemo高整凭单Administrationaccount管理科目Administrationbudget行政预算Administrationexpenses管理费用Administrationsection管理之部（分部损益表的一部分）A

9、dministrativeaccounting管理会计（为供给管理员管理上所需资料的会计）Administrativeexpenses管理费用Administrator遗产管理人Admissibleassets可税资产Advaluedduty从价税Advamefreight预付运费Advancedepartment放款部Advances预付；垫款Advancestoofficersandemployees职工预支Adventure短期投机买卖Adventureaccounts短期投机买卖帐Advertisingexpenses（fee）广告费Advertisingexpensesprepaid

10、预付广告费Advicenote通知书Adviceofaudit审核通知书Adviceofdrawing支汇票通知书Affiliatedcompany,affiliatedcorporation联络公司（与持有其股份的公司发生联系的公司）Affiliatedinterests联络股权Aftercost后续成本（指销售后仍须继续支付的成本）Afterdate发票后Aftersight见票后Agency代理；代理处；代理人Agencyaccounts代理帐；代理会计Agent代理人Aggregatebalancesheet合并资产负债表Aging分期（指依到期日先后，而将应收帐款分类而言）Agio货

11、币找换贴水Agreements契约Alliedcompany联号（业务上合作）Allinclusiveincomestatement统括性损益表（包括经常及非常损益）Allocation分配Allottedannualreceipts岁入分配数Allotment（s）股份；分配Allotments分配数（此是志指股票、债券等的分配於请求认购人而言）Allotmentsforannualexpenditures岁出分配数allowance津贴；折让；备抵；减免Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowanceon折让准备Al

12、lowancereserve折让及回扣Allowancesandrebates折让及回扣Allpurposebalancesheet通用资产负债表Allpurposefinancialstatements通用决算表Amalgamatedbalancesheet合并资产负债表Amalgamation创立合并Amortization摊销；摊还；折旧Amortizationofpremium溢价的摊销Amortization摊销表Amount总数Amountinsured保险金额Amountofcreditside贷方金额Amountoffinancialstatement决算表的分析Analysi

13、ssheet分析表Analyticalaccounting分析会计；分析会计学Analyticalcolumns分析栏Analyticaljournal多栏日记帐（同columnarjournal）Analyticalrecord分析记录Analyticalstatements分析表Analyticproduct分成的产品Ancillaryrevenue副业收入Aulaappropriation岁定经费Annualaudit年度查帐Annualbalance年终决算表Annualbudgetarysurplusordeficit岁计馀绌Annualclosing年度决算Annualexpend

14、iture岁出Annualreceipts岁入Annualreckoning年度计算Annualreport决算书Annualreportonauditingandinspecting（inspection）年度审计报告书Annualrevenue岁入Annualstatement年度决算表Annuities年金Annuitycertain确定年金Annuitydue期首年金；即付年金Annuitymethod年年折旧法Annuitytrustaccount年付金信托帐Anticipatedprofits预期利益Anticipatedrevenue预计收Anticipationwarrants

15、payable预计应付支付命令Locationsandallotmentbook股份认购及分配簿Applicationforshares认股书Applicationoffundstatement资金运用表（同statementofapplicationoffunds）Appliedexpenses已分配费用Appliedmanufacturingexpenses已分配制造费用Appliedmaterialhandlingexpenses已分配材料管理费用Appliedsellingandadministrativeexpenses已分配销售及管理费用Apportionedcharges摊派费用

16、Apportionment分派Appraisal估价Appraisalcompany估价公Appraisalofplantassets设备资产的估价Appraisalsurplus估价盈馀Appraisedvalue估定价值Appraisement估价（同appraisal）Appreciatedvalue增涨价值Appreciation涨价Appropriatedmaterials拨定材料（原料）Appropriatedprofits拨定利益Appropriatedsurplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriationaccount盈馀分拨帐Appro

17、priationallotment支出分配数；岁出分配数Appropriationanalysis支出明细表；岁出明细表Appropriationbudget支出预算；Appropriationencumbrance支出保留数；岁出保留数Appropriationledger支出预算分类帐Appropriationsection盈馀分拨之部Appropriationsforadditionsofproperty岁出预算数Appropriationsforrepaymentoffundeddebt偿还债款的拨款Appropriationsfromsurplus盈馀的拨用Approvalsales

18、试销Approvedbudget核定预算；法定预算Approvedbudgetallotment核定的分配预算Arbitrage套利；套汇买卖Arbitrageaccount国外套汇帐Arbitratedpar月台票交易比例定价Arbitratedrateofexchange汇兑比例价Arbitrationofexchange汇兑率比例Arrears拖欠Articlesofassociation,articlesofincorporation公司执照；公司章程Articlesofcopartnership合夥契约Assemblycostsystem装配成本制度Assemblytypeofind

19、ustry装配式造业Assessedvalue政府估定价值Assessment派缴额外股款；摊派捐税；摊派权Assessmentfund摊派税捐基金Assessmentreceipts摊派税捐收入Assessmentreceivable应收摊派税捐Assessmentrolls摊派税捐清册Assessmentvaluation摊派税捐估价Assets资产Assetaccounts资产帐户；资产科目Assetincomeratio资产收益比率Assetratio资产比率Assetreserve资产准备Assetsandliabilitiesaccounts资产负债帐户Assignableindi

20、rectcharges可分配间接费用Assistanceaccountant会计助理员Associatedcompany联号（业务上联系）Assumedcost,interest,etc假定成本、利息等Assumedliabilities代人承担负债Atpar依照票面价格Atsight,ondemand见票即付Auction拍卖；竞卖Toputupforauction付之拍卖Tosellbyauction拍卖Auctioneer;enduemaster拍卖者Audit查帐；审计Auditcertificate查帐证明书Auditclerk查帐助理员Auditdiary查帐日记Auditedvo

21、uchers应付支付凭单Auditexpense查帐费用Auditfee查帐公费Auditingofficers审计人员Auditmemorandum查帐备望录Auditofexpenditures步出审计Auditofpublicloans公债审计Auditofpublicproperties公有财产审计Auditofreturns决算审计Auditoftreasury公库审计Auditor查帐员Auditorscertificate查帐员证明书Auditorscomments查帐员意见书Auditorsliability,auditorsresponsibility查帐员的责任Audito

22、rsreport查帐员报告书Auditprogrammed查帐程序Auditreport查帐报告书；审查报告Authorizedcapital公称资本Authoritytopurchase委托购卖证Authorizedcapital额定资本Authorizedcapitalstock额定股本Authorizedcapitalstockaccount法定股本帐Authorizedmortgagebonds额定抵押债券Authorizedvalue额定价值Auxiliaryaccountingunit附属单位会计Auxiliarybook（s）补助帐簿Auxiliarymaterial补助材料（原

23、料）Auxiliaryrecord补助记录Auxiliaryunitbudget附属单位预算Availableassets可用资产Availablebalance可用馀额Availablecash可用现金Availableincome可用收益；可用收入Availablesurplus可用盈馀Avail担保付款Average平均数Averagebalance平均馀额；平均差额Averagecapital平均资本Averagecost平均成本Averageduedate平均到期日Averageearnings平均业务收益Averageinventory平均存货Averageinvestment平均

24、投资额Averagestock平均存货Averageunitcost平均单位成本Averageunitprice平均单价Averageweight平均重量Averagingmaturity平均到期日Averagingofaccounts往来帐平均馀额Averagingstock计算平均存货B:Backfreight退货运费Backorder延期交货Backordermemo延期交货通知单Badanddoubtfulaccount呆帐Adassets坏资产Badchecks空头支票Baddebts坏帐Balance（balanceamount）馀额；差额Balanceaccount结算帐户Bal

25、ancebook分类帐馀额簿；分类帐差额簿Balancebroughtforward馀额（差额）承前Balancebroughtforwardfromlastyear上年馀额Balancecarrieddown移后页Balanceformofprofitandlossstatement帐户式损益表（同accountformofprofitandlossstatement）Balanceforward馀额移后Balanceinourfavor我方受益Balanceinyourfavor你方受益Balanceofaccount差额Balanceofstocksystem永续盘存制（同perpetu

26、alinventorysystem）Balanceofstoresrecords存料馀额记录Balanceoftrade贸易差额；进出口货相差数Balancesheetaccounts资产负债表；货借对照表Balancesheetaccounts资产负债表帐户Balancesheetanalysis资产负债表分析Balancesheetdate资产负债表日期；结帐日Balancesheetforallpurposes通用资产负负表（同allpurposebalancesheet）Balancesheetgivingeffecttoproposedfinancing拟定理财计划实施后的资产负债表

27、Balancesheetincomesheetratios资产负债与损益比率Balancesheetratios资产负债比率Balanceticket决算单Balancingaccount平衡帐户Balancingledger馀额栏式分类帐Ballots不记名票Bankaccount（s）银行往来帐Bankbalance银行往来馀额Bankbill,bankersdraft,bankdraft,bankpaper银行汇票Bankbook银行往来帐折Bankcharges银行手续费Bankcheck银行支单Bankcommission银行酬劳金Bankdeposits银行存款Bankdiscount银行贴现息Bankdraft银行汇票Bankersacceptance银行承兑；银行承兑汇Bankersratio汇银行用比率Bankingcapital银行运用资本Bankloans银行借款Bankoverdraft银行透支Bankreconciliationstatement银行往来调节表Bankregister银行往来登记簿Banks,orders（c