财务英语词典-财务术语中英文对照.docx

该【财务英语词典-财务术语中英文对照 】是由【夜紫儿】上传分享，beplayapp体育下载一共【88】页，该beplayapp体育下载可以免费在线阅读，需要了解更多关于【财务英语词典-财务术语中英文对照 】的内容，可以使用beplayapp体育下载的站内搜索功能，选择自己适合的beplayapp体育下载，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此beplayapp体育下载到您的设备，方便您编辑和打印。A:abandonedproperty废弃财产面abandonment废弃、放弃货载〔海运保险中遇有损失,货主放弃原货,取得全额赔偿〕abandonmentcharges废弃费用abatement折扣abnormaldepreciation特别折旧abovepar超出票面价格absorbedburden(同appliedexpenses)已吸取负荷absorbedcosts已吸取本钱absorbeddeclination已吸取跌价absorbedexpenses(同appliedburden)已吸取费用absorption吸取abstractbook收支撮要簿abstracts撮要表eptableprinciple可承受原理acceptance承兑;承兑汇票eptancepayable应付承兑票据epteddraft(bills)已承兑汇票Accepter受票人modationbill;modationnote(kite);ount帐;帐户;会计科目Accountability会计责任Accountablewarrant责任支出的支付命令〔即事前未经审计的支付命令〕Accountancy会计官;会计学;会计工作Accountant会计员Accountantgeneral会计长;ountbill帐单Accountbooks帐簿(ounts)Accountclassification帐户分类〔ounts〕Accountcurrent往来帐Accountform帐户式ountpayable应付未付帐Account(fiscal)ounting会计;ountingbooks会计簿册ountingmachines会计机器anization会计组织ountofpayments支出表Accountofproceedings遗产会计报告Accountofreceipts收入表ountreceivable应收帐款Accountssales承销清单Accountsiftreasury公库帐;金库帐Accountspayable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;会计科目Accounttitlesforannualexpenditures岁入科目Accounttogive,ount支出帐目Accrualbasis权责应计制;权现发生制;应计制;发生制Accruedassets流淌资产;应收未收款项rueddividends应计股利Accruedexpenses应计费用e应计收益ountsitems应计工程ountsrent应计租费umulateddeficit累积亏绌umulatedprofits滚存利益;umulatedsurplus滚存盈馀;umulation累积urseditems期前债务Acquisitioncost取得本钱Activeassets活动资产〔指常有本利出入的资产〕Activedebt活动债务Actualpartner一般股东Actualcost实际本钱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Additionalorder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ount附加帐户ount治理科目Administrationbudget行政预算Administrationexpenses治理费用Administrationsection治理之部〔分部损益表的一局部〕ounting治理睬计(为供给治理员治理上所需资料的会计)Administrativeexpenses治理费用Administrator遗产治理人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ounts短期投机买卖帐Advertisingexpenses(fee)广告费Advertisingexpensesprepaid预付广告费Advicenote通知书Adviceofaudit审核通知书Adviceofdrawing支汇票通知书pany,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After–cost后续本钱〔指销售后仍须连续支付的本钱〕Afterdate发票后Aftersight见票后Agency代理;代理处;ounts代理帐;代理睬计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货币找换贴水Agreements契约pany联号〔业务上合作〕All–estatement统括性损益表〔包括常常及格外损益〕Allocation安排Allottedannualreceipts岁入安排数Allotment(s)股份;安排Allotments安排数〔此是志指股票、债券等的安排於恳求认购人而言〕Allotmentsforannualexpenditures岁出安排数allowance津贴;折让;备抵;减免Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowanceon折让预备Allowancereserve折让及回扣Allowancesandrebates折让及回扣All–purposebalancesheet通用资产负债表All–purposefinancialstatements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Analysissheet分析表ounting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Annualexpenditure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ount年付金信托帐Anticipatedprofits预期利益Anticipatedrevenue估量收Anticipationwarrantspayable估量应付支付命令Locationsandallotmentbook股份认购及安排簿Applicationforshares认股书Applicationoffundstatement资金运用表(同statementofapplicationoffunds)Appliedexpenses已安排费用Appliedmanufacturingexpenses已安排制造费用Appliedmaterialhandlingexpenses已安排材料治理费用Appliedsellingandadministrativeexpenses已安排销售及治理费用Apportionedcharges摊派费用Apportionment分派Appraisal估价pany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;ount盈馀分拨帐Appropriationallotment支出安排数;岁出安排数Appropriationanalysis支出明细表;岁出明细表Appropriationbudget支出预算;岁出预算Appropriationencumbrance支出保存数;岁出保存数Appropriationledger支出预算分类帐Appropriationsection盈馀分拨之部Appropriationsforadditionsofproperty岁出预算数Appropriationsforrepaymentoffundeddebt归还债款的拨款Appropriationsfromsurplus盈馀的拨用Approvalsales试销Approvedbudget核定预算;法定预算Approvedbudgetallotment核定的安排预算Arbitrage套利;套汇买卖ount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Articlesofco–partnership合夥契约Assemblycostsystem装配本钱制度Assemblytypeofindustry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ounts资产帐户;资产科目Asset–eratio资产收益比率Assetratio资产比率Assetreserve资产预备Assets资产pany联号〔业务上联系〕Assumedcost,interest,etc假定本钱、利息等Assumedliabilities代人担当负债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Auditedvouchers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Auditor’scertificate查帐员证明书Auditor’scomments查帐员意见书Auditor’sliability,auditor’sresponsibility查帐员的责任Auditor’sreport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托付购卖证Authorizedcapital额定资本Authorizedcapitalstock额定股本ount法定股本帐Authorizedmortgagebonds额定抵押债券Authorizedvalue额定价值ountingunit附属单位会计Auxiliarybook(s)补助帐簿Auxiliarymaterial补助材料〔原料〕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e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平均本钱Averageduedate平均到期日Averageearnings平均业务收益Averageinventory平均存货Averageinvestment平均投资额Averagestock平均存货Averageunitcost平均单位本钱Averageunitprice平均单价Averageweight平均重量Averagingmaturity平均到期日ounts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ount呆帐Adassets坏资产Badchecks空头支票Baddebts坏帐Balance(balanceamount)馀额;差额ount结算帐户Balancebook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〔ountformofprofitandlossstatement〕ount差额Balanceofstocksystem永续盘存制〔同perpetualinventorysystem〕Balanceofstoresrecords存料馀额记录Balanceoftrade贸易差额;ounts资产负债表;ounts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all–purposebalancesheet)Balancesheetgivingeffecttoproposedfinancing拟定理财打算实施后的资产负债表Balancesheet–esheetratios资产负债与损益比率Balancesheetratios资产负债比率Balanceticket决算单ount平衡帐户Balancingledger馀额栏式分类帐Ballots不记名票ount(s)银行往来帐Bankbalance银行往来馀额Bankbill,banker’sdraft,bankdraft,bankpaper银行汇票Bankbook银行往来帐折Bankcharges银行手续费Bankcheck银行支单mission银行酬劳金Bankdeposits银行存款Bankdiscount银行贴现息Bankdraft银行汇票Banker’eptance银行承兑;银行承兑汇Banker’sratio汇银行用比率Bankingcapital银行运用资本Bankloans银行借款Bankoverdraft银行透支Bankreconciliationstatement银行往来调整表Bankregister银行往来登记簿Banks,orders(cashiers’orders)本票Bank’ounttitle银行会计科目Bankstatement银行结单Bankstock银行资本Bankruptcy破产Bankwithwhomthecreditsopened往来银行Bargain买卖合同;议价Bargainmoney定银Tobargain立卖货约;讲价Tobuyatabargain订购Tostrikeabargain订定合同Greatbargain廉价货物Barter交易物品ountingunit会计单位Basicprice基价Basicunitbudget单位预算Bearerbonds无记名债券Bearercheck执票人支票;来人支票Bearerstock无记名股份Bearerstockcertificate无记名股票Beginninginventory期初存货Belowpar低於票面价格Beneficiary受益人Benefitfundreserve职工福利基金预备Bettermentorder添改自用资产通知单Bid出价Bidder出价者;竞卖人Bidsheet投票人名单Bill票据;帐单;汇票Billatsight;demandbill(draft)即期票据Billforaterm;periodbill兑换期票Billing开发票Billmarket汇兑市面Billofcredit付银通知书Billofexchange汇票Billoflading提单Billofmaterial规定用料单Billofparcels;bill发票ountspayablewithterms期付款项ountsreceivable期收款项Billsbook(register)票据簿〔同notesbook〕Billsdiscounted票据贴现〔同notesdiscounted〕Billsdiscountedwithcollateralsecurities附担保票据贴现Billspayable应付票据〔同notespayable〕Billsrediscounted应收票据〔同notesreceivable〕