財(cái)務(wù)英語簡稱

財(cái)務(wù)英語詞匯AAcceleratedmethodsofdepreciation加速折舊法Accountingequation會計(jì)等式AccountspayableAccountingperiodAccountspayable應(yīng)付賬款A(yù)ccountsreceivableAccountspayableturnoverAccountsreceivable應(yīng)收賬款A(yù)ccountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)Accrualaccounting權(quán)責(zé)發(fā)生制會計(jì)Accruals應(yīng)計(jì)工程Accruedpayables應(yīng)付款項(xiàng)Accumulateddepreciation累計(jì)折舊Activitymethod作業(yè)方法Activityratios作業(yè)比率Actuary精算師,精算Additionalpaid-incapital資本公積Agingschedule賬齡分析表Allowancemethod備抵法Amortization攤銷Analyticreview分析性復(fù)核Annualreport年報(bào)Annuity年金Appropriationofretainedearnings留存收益安排Asset資產(chǎn)Assetdepreciationrange(ADR)資產(chǎn)折舊范圍Assetimpairment資產(chǎn)清理AssetmixAssetretirement資產(chǎn)報(bào)廢Assetturnover資產(chǎn)周轉(zhuǎn)率Audit審計(jì)Auditcommittee審計(jì)委員會Auditopinion審計(jì)意見Auditreport審計(jì)報(bào)告Authorizedshares授權(quán)股本，注冊股份Available-for-salesecurities短期投資AveragingassumptionBBaddebts壞賬Balancesheet資產(chǎn)負(fù)債表Bankreconciliation銀行對賬單Basicearningspershare根本每股盈利Betterment改進(jìn)boardofdirectors董事會bond債券契約bondspayable應(yīng)付債券bookgain/loss賬面收益/損失bookvalue賬面價(jià)值borrowingcapacity融資力量businessacquisition企業(yè)兼并businesscombination企業(yè)合并businessenvironmentbusinesssegment企業(yè)內(nèi)部責(zé)任單位CCallprovision提前贖回條款Capital資產(chǎn)Capitallease資本租賃Capitalstructure資本構(gòu)造Capitalstructureleverage資本構(gòu)造杠桿Capitalizationratios資本比率Capitalize資本化Cashdiscount現(xiàn)金折扣Cashequivalent現(xiàn)金等價(jià)物Cashflow現(xiàn)金流Cashflowaccounting現(xiàn)金流量法會計(jì)Cashflowfromfinancing籌資產(chǎn)生的現(xiàn)金流量Cashflowfrominvesting投資產(chǎn)生的現(xiàn)金流量Cashflowfromoperations經(jīng)營產(chǎn)生的現(xiàn)金流量Cashflowprojection現(xiàn)金工程Cashmanagement現(xiàn)金治理Certificateofdeposit存款單Certifiedpublicaccountant注冊會計(jì)師Classifiedbalancesheet分類資產(chǎn)負(fù)債閉Cleanauditopinion無保存意見Collateral抵押品，擔(dān)保品Collectionperiod商業(yè)票據(jù)Commonearningsleverage一般收入杠桿Commonstock一般股Common-sizefinancialstatementsCompensatingbalance抵銷余額CompensationcommitteeCompensationcontractsConservatism穩(wěn)健Consignment寄銷品Consistency連續(xù)性Consolidatedfinancialstatements合并財(cái)務(wù)報(bào)表Contingency或有事項(xiàng)Contingentliability或有負(fù)債Contraaccount對銷賬戶Contributedcapital實(shí)繳資本Controllinginterest控股權(quán)益Convertiblebonds可轉(zhuǎn)換債券Copyright版權(quán)Corporation公司Cost本錢Costexpiration本錢耗用Costmethod本錢法Costofcapital資金本錢Costofgoodssold銷貨本錢Covenant契約CPAcertifiedpublicaccountant注冊會計(jì)師Creditquality信用程度Creditrating信用評級Creditterms信用條件Creditor債權(quán)人Cumulativepreferredstock累積優(yōu)先股Currentassets流淌資產(chǎn)Currentcost現(xiàn)行本錢CurrentReplacementCost現(xiàn)行重置本錢Currentliabilities流淌負(fù)債Currentmaturityoflong-termdebts馬上到期的長期負(fù)債Currentratio流淌比率DDebenture債券Debt債務(wù)Debtcovenant債務(wù)契約Debtinvestment債權(quán)性投資Debtratio負(fù)債比率Debtredemptions債務(wù)清償Debt/equityratio負(fù)債/權(quán)益比率Default違約Deferredcost遞延本錢Deferredincome遞延收益Deferredincometaxes遞延使得稅Deferredrevenue遞延收入Definedbenefitpensionplan即定收益養(yǎng)老金方案Definedcontributionpensionplan即定供款養(yǎng)老金方案Depletion折耗Depreciation折舊Depreciationbase折舊系數(shù)Depreciationexpense折舊費(fèi)用Dilutedearningspershare攤薄后每股盈利Dilution攤薄Dilutivesecurities攤薄證券Directmethod直線法Directwrite-offmethod直接注銷法Discountonbondpayable應(yīng)付債券折價(jià)Discountrate貼現(xiàn)率，折扣率DissimilarassetDivestiture風(fēng)險(xiǎn)Dividendyield股息率Dividends股息Dividendsinarrears應(yīng)付股利Doubletaxation雙重征稅Double-declining-balancemethod雙倍余額遞減法DuPontModel杜邦體系EEarnedcapitalEarningpower盈利力量Earnings盈利Earningspershare每股利潤EarningspersistenceEarningquality收益質(zhì)量Economicentityassumption經(jīng)濟(jì)個(gè)體假定Economicvalueadded經(jīng)濟(jì)價(jià)值增加Effectiveinterestmethod實(shí)際利息法Effectiveinterestrate實(shí)際利率Equity全部者權(quán)益Equityinvestment權(quán)益投資Equityissuance發(fā)行股票Equitymethod權(quán)益法Equitysecurity股本證券ERISAEscrow代管Exchangerate匯率Expense費(fèi)用ExpensedExternalfinancing外部融資Extraordinaryitem格外常工程FFacevalue面值Fairmarketvalue公允市價(jià)Financialaccounting財(cái)務(wù)會計(jì)Financialaccountingstandards財(cái)務(wù)會計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會Financialcondition財(cái)務(wù)狀況Financialflexibility財(cái)務(wù)彈性Financialperformance財(cái)務(wù)業(yè)績Financialratioanalysis財(cái)務(wù)比率分析Financialstatementanalysis財(cái)務(wù)報(bào)表分析Financialstatements財(cái)務(wù)報(bào)表Financingactivities融資活動First-in,first-out先進(jìn)先出法Fiscalperiodassumption會計(jì)期假設(shè)Fiscalyear會計(jì)年度Fixedassetturnover固定資產(chǎn)周轉(zhuǎn)Fixedassets固定資產(chǎn)FOBdestination離岸貨價(jià)FOBshippingpoint起運(yùn)點(diǎn)交貨Footnotes附注Forwardcontract期貨合同F(xiàn)reight-in運(yùn)費(fèi)已付Frequenttransactions常常性交易GGaincontingency或有收益Generallyacceptedaccountingprinciples一般會計(jì)原則Goingconcern持續(xù)經(jīng)營Goodsintransit在途商品Goodwill商譽(yù)Governmentaccounting政府會計(jì)Grossmargin毛利，邊際奉獻(xiàn)Grossprofit毛利HHedging套期保值Hiddenreserves隱秘預(yù)備Historicalcost歷史本錢Humancapital人力資源Hybridsecurity混合證券IIncome收益IncomesmoothingIncomestatement損益表Independentauditor獨(dú)立審計(jì)Indirectmethod間接法Industry行業(yè)Inflation通貨膨脹Inputmarket投入市場Installmentobligation分期付款I(lǐng)ntangibleasset無形資產(chǎn)IntentiontoconvertInterest利息Interestcoverageratio利息保障比率Interest-bearingobligation附息債務(wù)Internalcontrolsystem內(nèi)部掌握系統(tǒng)Internalfinancing內(nèi)部籌資InternalRevenueCode國內(nèi)稅收法規(guī)InternalRevenueService國內(nèi)稅收總署Interperiodtaxallocation跨期稅款分?jǐn)侷ntraperiodtaxallocation所得稅期內(nèi)分?jǐn)侷nventory存貨Inventoryturnover存貨周轉(zhuǎn)Investingactivities投資活動LLand土地，不動產(chǎn)Last-in,first-out后進(jìn)先出Lease租賃LeaseholdobligationLeverage杠桿效應(yīng)Liability負(fù)債Lifeofabond年金期間LIFOconformityrule后進(jìn)先出法全都性規(guī)章LIFOliquidation后進(jìn)先出法清算LIFOreserve后進(jìn)先出法預(yù)備Lineofcredit信用限額Liquidation清算Liquidity流淌性Listedcompany上市公司Loancontract貸款合同Loancovenant貸款契約Long-terminvestments長期投資Loss虧損Losscontingency或有損失Lower-of-cost-or-marketrule本錢與市價(jià)孰低原則MMACRS加速本錢回收法修正系統(tǒng)Maintenanceexpenditure修理費(fèi)用Managementaccounting治理睬計(jì)Managementdiscretion治理決策M(jìn)anagementletter治理建議書Manufacturingcompany制造公司Margin毛利Mark-to-marketaccounting按市場計(jì)價(jià)法會計(jì)Markdown減低標(biāo)價(jià)Marketprice市場價(jià)格MarketratioMarketshare市場份額Marketvalue市價(jià)Measurementtheory計(jì)量理論Merchandiseinventory商品盤存Merger合并MisclassificationMortgage抵押，按揭Mortgagepayable應(yīng)付抵押款Multinationalcorporation跨國公司MultistepformatNNaturalresourcecost自然資源本錢Netassets凈資產(chǎn)Netbookvalue凈賬面價(jià)值Netcreditsales凈賒銷值Netearnings凈收益Netincome凈收益Netoftax稅后凈額Netoperationincome凈營業(yè)收入Netprofit凈收益Netrealizablevalue可實(shí)現(xiàn)凈值Netsales銷售凈額Networth資本凈值notesreceivable應(yīng)收票據(jù)OObjectivityObsolescence過時(shí)，陳舊Off-balance-sheetfinancing資產(chǎn)負(fù)債表外融資Openaccount未清賬戶Operatingactivities經(jīng)營活動Operatingcycle營業(yè)周期Operatingdays營業(yè)日Operatingexpenses營業(yè)費(fèi)用Operatingincome營業(yè)收益Operatinglease經(jīng)營租賃Operatingmargin營業(yè)毛利Operatingperformance經(jīng)營業(yè)績Operatingrevenues營業(yè)收入OperatingtransactionsOpinionletter審計(jì)報(bào)告Otherrevenuesandexpenses其它收益和虧損Outputmarket輸出市場Outstandingshares發(fā)行在外的股份Overhead治理費(fèi)用OverstatingfinancialperformanceandconditionPPaperprofits賬面利潤Pervalue面值Parentcompany母公司Participatingpreferredstock參與優(yōu)先股Partnership合伙Patent專利Paymentsinadvance預(yù)付款Pension養(yǎng)老金Percentage-of-credit-salesapproach賒銷百分比法Periodicmethod定期法Perpetualmethod永續(xù)法Physicalobsolescence實(shí)物陳舊Portfolio投資組合Postacquisitionexpenditures收購后費(fèi)用Postretirementcosts退休后本錢Preemptiveright優(yōu)先股權(quán)Premiumonbondspayable應(yīng)付債券溢價(jià)Prepaidexpenses預(yù)備本錢Presentvalue現(xiàn)值Principal本金當(dāng)事人Priorperiodadjustment前期調(diào)整數(shù)Privatecompany私人公司Proceeds收入Productioncapacity生產(chǎn)力量Productionefficiency生產(chǎn)效率ProformafinancialstatementsProfit利潤Profitandlossstatement損益表Profitmargin毛利Profitability獲利力量Profitabil