财会专业词汇N综述.docx

1、财会专业词汇N综述Nnet working capital 流动资金净额net profit ratio 净利率NAAPI membership 全国无偿服务会计师协会会员资格naive forecast 幼稚的预测naive investor 幼稚的投资人naive theory of capital structure 幼稚的资本结构理论naked bond 无担保债券naked contract 无担保合同named bill of lading 记名提货单named insured 指定被保险人named-peril insurance 指定灾害保险NAPFA (The Nationa

2、l Association of Personal Financial Advisors) Membership 个人财务咨询师全国协会会员资格NAPFA(the National Association of Personal Financial Advisors) Web 个人财务咨询师全国协会互联网personal financial advisors 个人财务顾问personal financial advisors 财务顾问narrative form 叙述式narrow margin 薄利narrow market 狭窄市场呆滞市场narrow-range securities 狭

3、窄范围证券NASDAQ Index 纳斯达克指数NASD (National Association of Securities Dealers) Member 全国证券经销商协会会员national account 国民帐户national association of certified valuation analysis 全国注册估价分析师national association of computerized tax processors全国电子计算机化税务师处理协会national association of investors corporation 全国投资者俱乐部协会nat

4、ional association of securities dealers 全国证券经销商协会national association of securities dealers automated quotation全国证券经销商协会自动报价系统national association of tax consultants 全国税务咨询师协会national automated accounting research system 全国自动化会计研究系统national balance sheet 国民资产负债表national bank 国民银行，联邦注册银行national comm

5、ission on fraudulent financial reporting预防欺诈性财务报告全国委员会national CPA firms 全国性会计师事务所national debt 国债national economic accounting 国民经济会计national economic development council 国民经济发展委员会national economy 国民经济national enterprise 国营企业national environmental policy act 国家环境政策法national foreign trade council 全国对

6、外贸易委员会national income 国民收入national income accounting 国民收入会计national income accounts 国民收入帐户national insurance 国民保险national insurance contribution 国民社会保险税,国民保险分摊nationalization 国营化national savings sercurities 国民储蓄证券National Science Foundation 国家科学基金会national securities clearing corporation 全国证券交易清算公司n

7、ational stock exchange 全国证券交易所national tariff 国定关税税率national tax 国家税收，国税national tax association 全国税收协会national tax journal 全国税务期刊national technical information service 全国技术信息服务公司national treasury 国库，金库national treatment 国民待遇national wealth 国民财富natural business year 自然营业年度natural classification 自然分类

8、,自然分类法, 按性质分类natural person 自然人natural resources 自然资源natural wastage/natural loss 自然损耗,自然流失natural monopoly 自然垄断near cash 类现金，准现金near money 类货币，准货币near term 近期needs 需求needs analysis 需求分析negative amortization 负摊还negative asset 负资产negative assurance 反面保证negative cash flow 负现金流量negative confirmation 反面

9、查证，反面询证negative correlation 负相关negative covenant 反面保证条款negative equity 负产权negative goodwill 负商誉negative income tax 负所得税，倒付所得税negative interest 付利息negative investment 付投资negative leverage 负杠杆作用negative net worth 负资本净值negative pledge clause 负抵押条款negative salvage value 负残值negative utility 负效用negative v

10、ariance 负差异negative verification 反面验证neglected discount 漏失折扣negligence 疏忽，过失negligence penalty 过失罚金negotiability 流通性，可转让性negotiable bond 可转让债券negotiable bill 可转让汇票negotiable bill of lading 可转让提货单negotiable certificate of deposit 可转让存单negotiable check 可转让支票negotiable instrument 流通票据，可转让票据negotiable l

11、etter of credit 可转让信用证negotiable warehouse receipt 可转让库单，可转让栈单negotiable amount 议付金额, 可议付金额negotiable bidding 谈判招标，磋商招标negotiable contract 磋商成交的合同negotiable credit 磋商信用，协商信用,议付信用证negotiable purchase 议价采购negotiation 转让，议付;协商，协议neo-colonialism 新殖民主义neo-keynesians economics 新凯恩斯经济学net accounts receivab

12、le 应收帐款净额net amount 净额net assets 资产净额net avails 贴现净额net book value 帐面净值net cash 净现金，现金净价net cash flow 净现金流量net cash investment 净现金投资，现金投资净额net current assets 流动资产净额net deficit 净亏net earnings 净盈余，净收益net income 净收益net income ratio 净收益率，销售收益率net income to sales ratio 净收益对销售额比率，销售收益率net income to stockh

13、olders equity ratio净收益对股东产权比率，股东产权收益率net income to total assets ratio 净收益对资产总额比率，资产总额收益率net flow 净流量,流动净额net investment 投资净额net invoice price 发票净额net lease 净租赁net liability 负债净额net liquidation value 清算净值net loss 净损，净损失net income 纯净收益net of tax 税后净额net operating asset 营业资产净额net operating income 隐隐净收益

14、net payroll 工薪净额net present value 净现值net present value index 净现值指数net present value method 净现值法net price 净价net price method 净价法net proceeds 净收入net profit 净利润，净利net profit ratio 净利率，销售利润率net purchases 进货净额net quick asset 速动资产净额net realizable value 变现净值net rental 租金净额net revenue 收入净额，营业收入净额net sales 销

15、售收入净额，销货净额net salvage value 净残值network 网络network address网络地址network administrater/web master 网络管理师network analysis 网络分析师network chart 网络图表network information center 网络信息中心net working capital 流动资金净额network security 网络安全network software 网络软件net worth 净值，资本净值net worth earning ratio 资本净值收益率net worth gro

16、wth ratio 资本净值增长率net worth method 资本净值法net worth to fixed assets ratio 资本净值对固定资产比率net worth turnover 资本净值周转率net yield 净收益，净收益率neutrality 中性，中性原则new economics 新经济学new economy 新经济new fraud audit standard 新欺诈审计准则new generation software inc 新时代软件公司new international economic order 国际经济新秩序new issue 新证券发行n

17、ew issue market 新证券发行市场new issue securities 新发行证券newly industrialized countries 新工业化国家new money 新资金new orders 新订单new plant and equipment expenditures 新厂房和机器设备支出new products development 新产品研制，新产品开发new protectionism 新保护主义new surplus 新盈余new tax legislation 新税收立法( legal 法律的)new view of investment 新投资观念N

18、ew York futures exchange 纽约期货交易所New York interbank offered rate 纽约银行同业优惠利率New York money market 纽约货币市场New York stock exchange 纽约股票交易所New York stock exchange common stock index纽约股票交易所普通股票价格指数next-in, fist-out 差进先出法NFP(Not For Profit) accounting 非盈利会计NFP(Not For Profit) organization 非营利组织Noble memoria

19、l prize in economics 诺贝尔经济学奖金no charge 免收费用no credit 概不赊欠node 节点，结点no funds 存款不足no-lien affidavit 未留置证明书nomenclature分类商品目录表，关税税率分类商品目录集nominal account名义帐户，虚帐户nominal amount名义金额nominal asset名义资产nominal capital名义资本nominal cost of debt名义债务成本nominal damages名义赔偿，象征行赔偿nominal interest rate名义利率nominal liab

20、ility名义负债nominal partner名义合伙人nominal price名义价格nominal rate of exchange名义汇率nominal rate of tax名义税率nominal value名义价值nominal wage名义工资nominal yield名义收益率nonacceptance拒绝承兑nonadjusting events不作调整的会计事项nonadmitted asset不承保资产nonappropriated retained earnings 未指定用途留存收益nonarticulated concept非环接概念nonaudit servic

21、e非审计服务nonbeared bond记名债券nonbusiness accounting非企业会计noncallable bond不提前偿还债务noncancellable lease不可撤销租赁noncash dividend非现金股利noncash expense非现金费用noncash fringe benefit非薪金福利noncash settlement非现金结算noncontributory pension plan不分担退休金计划noncontrollable cost不可控成本noncontrollable risk不可控风险noncinvertible bond不可兑换

22、债券nonconvertible currency不可兑换的货币noncumulative preferred stock非累积优先股noncumulative voting非累积投票股权nondeductible expense不能扣减的费用nondepreciable asset不计提折旧资产nondiscretionary trust非任意信托nondiversifiable risk不可分散分险nondocumentary letter of credit非跟单信用证nondumping certificate非倾销证明书nondutiable goods免税货物noneligible

23、 commercial paper不合格商业票据nonequity joint-venture非产权式合资经营企业nonexecutive director非常务董事nonexpendable fund不动本基金nonfinancial incentive非金钱鼓励nonfundamental breath非根本性违约nonidentifiable intangible asset不可辨认无形资产noninstallment credit一次偿还信贷noninterest-bearing note无息票据nonmarket risk非市场风险nonledger assets帐外资产nonlin

24、ear programming非线性规划nonmonetary asset非货币资产nonmonetary current asset非货币性流动资产nonmonetary item非货币性项目nonmonetary liability非货币性负债nonmonetary transaction非货币性经济业务nonnegotiable bill of lading不可转让提货单nonnegotiable letter of credit不可转让信用证nonnegotiable securities不可转让证券nonnotice audit不事先通知审计nonoperating asset非营业

25、资产nonoperating expense营业外费用nonoperating revenue营业外收入nonparticipating preferred stock非参与分红优先股nonprice competition非价格竞争nonproduction cost非生产成本nonprofit accounting非营利会计nonprofit organization非营利组织nonpublic corporation不公开招股公司nonpublic corporation不公开招股公司nonrecourse loan无追索权贷款nonrenewable assets不可更新资产nonre

26、volving letter of credit非循环信用证nonroutine decision非常归决策nonstock corporation非股份公司nonsystematic risk非系统风险nontariff barriers非关税壁垒nontaxable income非应税收益nontax payment非税付款nontied loan非限制性贷款nontransferable letter of credit不可转让信用证normal absorption costing正常摊配成本计算法normal activity正常业务活动量normal balance正常余额norm

27、al capacity正常生产能力normal cost正常成本normal distribution rate正常分摊率normal income正常收益normal depreciation正常折旧normal distribution正态分布normal overhead正常间接费用normal price正常价格normal retirement age正常退休年龄normal return正常投资收益率normal shrinkage正常缺损normal spoilage正常损耗normal stock method正常存量法normal tax正税normal value正常价值n

28、ormal yield curve正常收益率曲线normative accounting theory规范性会计理论normative economics规范性经济学north American free trade agreement北美自由贸易协定nostro account往帐notarial fees公证费，签证费notarial protest certificate公证人拒付通知书notary public公证人note票据，期票，中期债券notebook computer笔记本电子计算机note discount票据贴现notes payable应付票据notes receiva

29、ble应收票据notes receivable discounted已贴现应收票据notes register票据登记薄notes renewals转期票据not-for-profit accounting非营利会计notfor-profit organization非营利组织notice of default拖欠通知书notice of deficiency补税通知单notice of dividend发放股利通知书notice of loss损失通知书notice to creditors 债权人通知书notice to suspend payment 停止支付通知书notifying b

30、ank 通知银行not in order 金额不符not negotiable 不允许流通not sufficient fund 存款不足支票novation 债权更新NPV index 净现值指数NPV method 净现值法NSF check 存款不足支票nude contract 无保证合同nuisance tax 繁杂捐税nuisance value 超付价值null and void 依法无效null hypothesis 虚假设numbered account 代号帐户NYSE composite index 纽约股票交易所综合指数NYSE members and institutions纽约股票交易所会员和社会机构NYSE reglation 纽约股票交易所规章