财务会计英语专业词汇大全Word下载.docx

1、adverseconsequences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合计租金合计风险agreementconcerningrightsexplorenaturalresources涉及自然资源开发权的协议协议alliances联盟allocationfinanceincome财务收益分配forlosses应收款损失备抵金alternativeuses改换用途地使用amenabilitytofore

2、igninvestment外国投资的易受控制程度amendment修改amortizationdeferredloanfeesrelatedconsideration递延的贷款费和相关的报酬的摊销schedule摊销进度表amortize摊销amountrecourse求偿金额usage使用量AMT（AlternativeMinimumTax）（美国）可替代最低税analogous类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律securitieslaws适用的证券法律life适用的应纳税寿命apprai

3、sal评估appraisers评估人员appreciation溢价provisions拨款条例侵占approvalauthority核准权核准approximation近似arbitraryartificiallyhighvalue（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armslengthtransaction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articlesincorporation公司章程AsiaLease亚洲租赁协会assessassetmanager设备经理insu

4、rance资产风险保险securitization资产证券化specificity资产特点tracking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-oriented（经营租赁中的）资产导向型出租人资产assignee受让人assignment让与association社团attheexpiry期限届满时ATT（automatictransfertitle）所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentica

5、tion证实当局authorize认可availabilityfixedmedium-term固定利率中期融资可得到的程度available-for-sale正供出售证券average平均寿命managednetfinanced所管理的已筹资金资产净额平均值backed-upservicer替补服务者balancesheet资产负债表日bandwidth带宽bankaffiliates银行的下属机构quote银行报价bankruptcycost破产成本court破产法院破产法proceedings破产程序破产bareboatcharterer光船承租人bargainrenewaloption廉

6、价续租任择权basicearningspershare每股基本收益rent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billcollect开票和收款binding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）book账面收入loses账面亏损borrower借款人BPO（bargainpurchaseoption）廉价购买任择权bridgefacility桥式融通桥梁broker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

7、协议bulldozer推土机bundledservices捆绑（在一起的）附加服务bundling捆绑（服务）business业务收购occupation营业及开业许可税generation业务开发trust商业信托by（e）-laws细则byte字节常用英文会计账户名称分类汇总一、资产类AssetsFixedasserts固定资产 stripebadoff剥离不良资产流动资产Currentassets货币资金Cashcashequivalents1001现金Cashspot现款支付现款交易1002银行存款inbankenterprisesshallincludehand，bank,marke

8、tablesecurities,receivable,prepaymentsinventory.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Other100901外埠bu存款city100902银行本票?Cashierscheque100903银行汇票BankdraftThewasmadebydraft.用银行的汇票支付。Paymentcanbeformpersonalcheck,draftmoneyorder.支付形式多样，如个人支票、银行汇票和邮汇。Ihavefivehundredthousanddollars.Itisoutmyname.我有

9、一张50万元的银行汇票，汇票上已有我的名字。100904信用卡Creditcardcreditcarddetailsusuallymeansyournumberdate. 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/CGuaranteedeposits100906存出投资款Refundabledepositrefundablefull10daysaftercontractexpiration,samecurrencyexcludinginterestthereupon.押金在合同终止后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-ter

10、minvestmentsdividendshort-termshouldwrittenagainstbookwhenreceived,except forthoserecorded“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investmentsstockstockmarket股票市场股票收益110102债券-corporatebondsCompanieseasilygetloans.bondwelldeveloped.市场机制发育完全，企业容易

11、获得贷款。110103基金funds110110其他other1102短期投资跌价准备fallingpricereservesUSFederal应收款AccountreceivableFinally,accordingrealitypolicy,somesuggestionshowstrengthenthemanagementaccountreceivablearegiven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Note银行承兑汇票acceptanceplayedessentialfunctionthisprocess.这当中银行承兑汇票起到了至关重要的

12、作用。商业承兑汇票TradeIfsellerextendstimedraft,theytradeacceptance.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Dividend1122应收利息Interest1131应收账款Followupaccordancewithproject根据项目进程负责项目的款项回收。Generally,enterpriseenhancementtakesinternalcontrolsuperioritymoreunfold.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

13、款notes1141坏账准备BaddebtFifth,prudentprincipleswilladoptedcompletesystemwithdrawingandwritingreservefundestablished.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AdvancemoneyWehimtravelingexpenses.1161（弥补赤字）应收补贴款Coverdeficitstatesubsidies库存资产Inventories1201物资采购Suppliespurchasing1211原材料RawmaterialsForcedownpric

14、esrawmaterials压低原材料价格1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异MaterialsvarianceResponsiblesettingmaintainingcostingmanuallyERPsystem,includestandardcost,varianceanalysisetc.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-Finished1243库存商品Finished1244商品进销差价Differencesbetweenpurcha

15、singsellingpriceForexample,longgrainnon-staplefoodsweretoolow.Incities,however,wecouldnotraisebeyondcertainpoint.Thisledadisparityprices,sohadmakedifference.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Workprocessoutsourced在制品1261委托代销商品Trustsellgoodscommissionbasis交给（保管

16、、办理等）adviseyouimportantdocumentshim.我劝你不要把重要文件交给他。Commoditiessoldcommercialdepartmentsbasis.委托商业部门代销。1271受托代销商品CommissionedAllequipmentdeveloped,built,installedcommissionedSiemens.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Inventory1291分期收款发出商品Collectsendstagesstages;stages分阶段1301待摊费用DeferredprepaidexpensesPre

17、paidexpensesamortizedbenefiting.待摊费用应当按收益期分摊长期投资Long-terminvestment1401长期股权投资stocks140101股票投资Investment140102其他股权投资1402长期债权投资140201债券投资140202其他债权投资1421长期投资减值准备depreciation股权投资减值准备Stock债权投资减值准备creditor1431委托贷款Entrustloans143101本金PrincipalPleaserepayprincipalinterest.请还本付息143102利息InterestCompound复利 mo

18、nthly月息 Withoutcharge无利息地纯利,净赚 floating浮动利率143103减值准备Depreciationquota折旧配额method折旧方法Fourmethods,whichwidelyusedhomeabroad,discusseddetail.Theystraight-line（SL）,sumyearsdigitsdepreciation,（SOYD）,fixedrate（FRD）doubledeclining（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）、双倍余额递减折旧法（DDB）、定率递减折旧法（FRD）.1501固定资产房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsimplement1502累计折旧AccumulateddepreciationWhenrevaluedupwards,anyexistingrevaluationcreditedincome.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固定资产减值准备房屋、建筑物减值准备Building/structure机器设备减值准备