会计专业词汇英语
政治风险 political risk
再开票中心 re-invoicing center
现代管理会计专门方法special methods of modern management accounting
现代管理会计 modern management accounting
提前与延期支付 Leads and Lags
特许权使用管理费 fees and royalties
跨国资本成本的计算 the cost of capital for foreign investments
跨国运转资本会计 multinational working capital management
跨国经营企业业绩评价 multinational performance evaluation
经济风险管理 managing economic exposure
交易风险管理 managing transaction exposure
换算风险管理 managing translation exposure
国际投资决策会计 foreign project appraisal
国际投资决策会计 foreign project appraisal
国际存货管理 international inventory management
股利转移 dividend remittances
公司内部贷款 inter-company loans
冻结资金转移 repatriating blocked funds
冻结资金保值 maintaining the value of blocked funds
调整后的净现值 adjusted net present value
配比原则 matching
旅游、饮食服务企业会计 accounting of tourism and service
施工企业会计 accounting of construction enterprises
民航运输企业会计accounting of civil aviation transportation enterprises
企业会计 business accounting
商品流通企业会计 accounting of commercial enterprises
权责发生制原则 accrual basis
农业会计 accounting of agricultural enterprises
实现原则 realization principle
历史成本原则 principle of historical cost
外商投资企业会计 accounting of enterprises with foreign investment
通用报表 all-purpose financial statements
铁路运输企业会计 accounting of rail way transportation enterprises
所有者权益 owners equity
所有者权益 owners equity
实质量于形式 substance over form
修正性惯例 principle of exceptions
信息系统论 information system perspective
相关性原则 relevance
微观会计 micro-accounting
客观性原则 objectivity
可比性原则 comparability
谨慎性原则 prudence
金融企业会计 accounting of financial institutions
交通运输企业会计accounting of communication and transportation enterprises
建设单位会计 accounting of construction units
记账本位币 recording currency
计量属性 measurement attributes
及时性原则 timeliness
货币计量 monetary measurement
会计准则 accounting standards
会计主体 accounting entity
会计职业道德 accounting professional ethics
会计职能 functions of accounting
会计预测 accounting forecasting
会计要素 accounting elements
会计研究 accounting research
会计学科体系 accounting science system
会计学 accounting
会计信息 accounting information
会计任务 targets of accounting activities
会计人员 accounting personnel
会计确认 accounting recognition
会计目标 accounting objective
会计理论结构 theoretical structure of accounting
会计理论 accounting theory
会计控制 accounting control
会计决策 accounting decision making
会计监督 accounting supervision
会计假设 accounting assumption
会计记录 accounting records
会计计量 accounting measurement
会计机构 accounting department
会计环境 accounting environment
会计核算 financial accounting
会计管理体制 system of accounting administration
会计分期 accounting periods
会计对象 accounting object
会计等式 accounting equation
会计本质 nature of accounting
会计报表 accounting statements
宏观会计 macro-accounting
会计 accounting
汇总报表 combination statements
划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure
合并报表 consolidated financial statements
管理活动论 management activities perspective
管理会计 management accounting
管理工具论 management tool perspective
股份制企业会计 accounting of stock companies
公认会计原则 generally accepted accounting principle, GAAP
公共会计 public accounting
工业会计 accounting of industrial enterprises
个别报表 individual statements
高新技术企业会计 accounting of high technology enterprises
负债 liability
费用 expense
反馈价值 feedback value
对外经济合作企业会计accounting of foreign economic cooperation enter prises
对外报表 external statements
对内报表 internal statements
一致性原则 consistency
艺术论 art perspective
房地产开发企业会计 accounting of real estate enterprises
邮电通信企业会计accounting of post and telecommunication enterprises
预测价值 forecast value
真实与公允 true and fair view
持续经营 going concern
成本报表 cost statement
财务会计原则 financial accounting principles
汇总原始凭证 cumulative source document
会计凭证 accounting documents
会计科目表 chart of accounts
会计科目 account title
红字更正法 correction by using red ink
会计核算形式 bookkeeping procedures
过账 posting
会计分录 accounting entry
会计循环 accounting cycle
会计账簿 Book of accounts
活页式账簿 loose-leaf book
集合分配账户 clearing accounts
计价对比账户 matching accounts
记账方法 bookkeeping methods
记账规则 recording rules
记账凭证 voucher
记账凭证核算形式 Bookkeeping procedure using vouchers
记账凭证汇总表核算形式bookkeeping procedure using categorized account summary
简单分录 simple entry
结算账户 settlement accounts
结账 closing account
结账分录 closing entry
借贷记账法 debit-credit bookkeeping
局部清查 partial check
卡片式账簿 card book
跨期摊提账户 inter-period allocation accounts
累计凭证 multiple-record document
联合账簿 compound book
明细分类账簿 subsidiary ledger
明细分类账户 subsidiary account
盘存账存 inventory accounts
平行登记 parallel recording
全面清查 complete check
日记总账 combined journal and ledger
日记总账核算形式 bookkeeping procedure using summarized journal 三式记账法 triple-entry bookkeeping
实账户 real accounts
试算表 trial balance
试算平衡 trial balancing
收付记账法 receipts-payment bookkeeping
收款凭证 receipt voucher
损益表账户 income statement accounts
通用记账凭证 general purpose voucher
通用日记账核算形式 bookkeeping procedure using general journal 外来原始凭证 source document from outside
现金日记账 cash journal
虚账户 nominal accounts
序时账簿 book of chronological entry
一次凭证 single-record document
银行存款日记账 deposit journal
永续盘存制 perpetual inventory system
原始凭证 source document
暂记账户 suspense accounts
增减记账法 increase-decrease bookkeeping
债权结算账户 accounts for settlement of claim
债权债务结算账户 accounts for settlement of claim and debt
债务结算账户 accounts for settlement of debt
账户 account
账户编号 Account number
账户对应关系 debit-credit relationship
账项调整 adjustment of account
专用记账凭证 special-purpose voucher
转回分录 reversing entry
资金来源账户 accounts of sources of funds
资产负债账户 balance sheet accounts
转账凭证 transfer voucher
资金运用账户 accounts of applications of funds
自制原始凭证 internal source document
总分类账簿 general ledger
总分类账户 general account
附加账户 adjunct accounts
付款凭证 payment voucher
分类账簿 ledger
多栏式日记账核算形式 bookkeeping procedure using columnar journal 对账 checking
对应账户 corresponding accounts
定期清查 Periodic checking method
定期盘存制 periodic inventory system
订本式账簿 bound book
调整账户 adjustment accounts
调整分录 adjusting journal entry
单式记账凭证 single account title voucher
单式记账法 single-entry bookkeeping
从属账户 Secondary accounts
成本计算账户 costing accounts
财产清查 physical inventory
簿记 bookkeeping
不定期清查 non-periodic checking method
补充登记法 correction by extra recording
表外账户 off-balance sheet accounts
备抵账户 provision accounts
备抵附加账户 provision and adjunct accounts
备查账簿 memorandum
会计专业词汇英语翻译2
2010-06-05 18:36:33| 分类:翻译 | 标签: |字号大中小订阅
财务会计概念框架 financial accounting conceptual framework
财务会计 financial accounting
政府及非营利组织会计 governmental and non-profit organization accounting
重要性原则 materiality
专用报表 special purpose financial statements
资产 assets
资金 funds
资金运动 funds movement
财务报告 financial report
财务报表要素 elements of financial statements
财务报表 financial statements
币值稳定假设 constant-dollar assumption
保险企业会计 accounting of insurance companies
收入的确认 recognition of revenue
公司债券发行价格 corporate bond issuing price
固定资产折旧 depreciation of fixed assets
可转换债券 convertible bonds
公司债券利息摊销
加速折旧法 accelerated depreciation methods
营业外收支净额
公司债券利率 interest rate on debenture
应收账款出借 assignment of accounts receivable
无担保债券 debenture bonds
后进先出法 last-in, first-out, LIFO
其他货币资金
应付票据贴现 discount on notes payable
先进先出去 first-in, first-out缩写FIFO
在发建工程 constructions in process
固定资产更换与改良 improvements and replacements of fixed assets 实地盘存制 periodic inventory system
收益总括观点 all-inclusive concept of income
损益表法
可变现净值法 net realizable value
应付福利费
基本业务利润
固定资产扩建 additions of fixed assets
应收账款出售 sale or factoring of accounts receivable
或有负债 contingent liability
销货退回与折让 sales returns and allowances
零售价格法 retail method
现金折扣 cash discount
特定履行法
其他业务利润
公司债券 bonds payable
销售法 sale method
应付票据 notes payable
认股权 stock rights
固定资产修理 repairs and maintenance of fixed assets 有担保债券 mortgage bonds
销售费用 selling expenses
应付股利 dividends payable
应收票据 notes receivable
无形资产 intangible assets
收款法 collection method
所得税 income tax
流动负债 current liabilities
生产法 production method
计划成本核算
废弃和生置法 retirement and replacement method
盘存法 inventory method
流动资产 current assets
购货折扣 purchases discounts
商誉 goodwill
应收账款 accounts receivable
投资收益 investment income
营业利润 operating income
预提费用
股本 capital stock
公司债券偿还 redemption of bonds
坏账 bad debts
固定资产重估价 revaluations of fixed assets
银行存款 cash in bank
固定资产 fixed assets
利润总额
利益分配 profit distribution
应计费用 accrued expense
商标权 trademarks and trade names
全部履行法
净利润 net income
应付利润 profit payable
未分配利润
收益债券 income bonds
货币资金
利息资本化 capitalization of interests
公益金
工程物资
预付账款 advance to supplier
其他应收款 other receivables
现金 cash
预收账款
公司债券发行 corporate bond floatation
应付工资 wages payable
实收资本 paid-in capital
盈余公积 surplus reserves
管理费用
土地使用权
股利 dividend
应交税金 taxes payable
负商誉 negative goodwill
费用的确认 recognition of expense
短期投资 temporary investment
短期借款 short-term loans
递延资产 deferred charges
低值易耗品
当期经营观点 current operating concept of income 待摊费用
待核销基建支出[旧]
待处理流动资产损失
待处理固定资产损失
存货销售的影响 effects of inventory errors
折旧[旧]
折旧方法 depreciation method
折旧率 depreciation rate
支出 payment
直线法 straight-line
职工福利基金 welfare fund
专项拨款【旧】
专利权 patents
住房基金 housing fund
重置成本法 replacement costing
专项物资[旧]
专项资产【旧】
专有技术 know-how
专营权 franchises
资本公积 capital reserves
资产负债表 balance sheet
资金占用和资金来源[旧]
自然资源 natural resources
存货 inventory
车间经费【旧】
偿债基金 sinking fund
长期应付款 long-term payables
长期投资 long-term investments
长期借款 long-term loans
长期负债 long-term liability of long-term debt
财务费用 financing expenses
拨定留存收益 appropriated retained earnings
标准成本法 standard costing
变动成本法 variable costing
比例履行法
包装物
版权 copyrights
汇总原始凭证 cumulative source document
汇总记账凭证核算形式 bookkeeping procedure using summary vouchers
工作底稿 working paper
复式记账凭证 multiple account titles voucher
复式记账法 Double entry bookkeeping
复合分录 compound entry
划线更正法 correction by drawing a straight ling
会计专业术语中英文对照
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置:西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 金融专业名词翻译(八) 金融专业名词翻译(七) 商务英语口语(十四) 商务英语口语(十三) 席慕容《一棵开花的树》(… 放松,微笑,创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语(五) 外贸常用词语和术语(四) 商务英语email高手如何询… 外贸常用词语和术语(三) 外贸常用词语和术语(二) 外贸常用词语和术语(一) 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 会计英语词汇漫谈(四) 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
有关会计科目的中英文对照
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计英语词汇大汇总
会计英语词汇大汇总,要背熟哦!2018-01-06会计说 会计说汇集财会行业的最新政策,实操干货>> 作为一名合格的财务工作人员,除了专业技能,英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇,赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称,会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period(会计期间)are related tospecific time periods ,typically one year(通常是一年) 资产负债表:balance sheet 可以不大写b 利润表:income statements (or statements of income) 利润分配表:retained earnings 现金流量表:cash flows 市场部Marketing 销售部Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD) 客户服务Customer Service ,例如客服员叫CSR,R for representative 人事部Human Resource 行政部Admin.
财务管理专业英语 句子及单词翻译
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事),但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东,而企业价值最大化包含所有的财务债券持有者,包括普通股股东,债权人和优先股股东。 Given these assumptions,shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设,从长期来看,股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施,能提供由于全面的一个措施的一个公司的站。给这些臆说,股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益,社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中,经理可能忽视股东的利益,而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源,除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股,普通股,资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产,也就是公司拥有的东西,是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的,通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格,而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益(留存收益)时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低,这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券,偿还债务,股票销售和回购,以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里,安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况,因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入,这是因为利息是税前支付的,公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值,但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率,用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中,货币时间价值是最重要的,也称作是折现调整现金流量折价分析。
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减:应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减:其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减:存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减:长期股权投资减值准备Less: Impairment for long-term equity investment 减:长期债权投资减值准备Less: Impairment for long-term debt investment
会计专业术语中英文对比(最新整理)
财务术语中英文对照大全,财务人必备! 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗?不会?那可真够无语的额! 想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧! 增加见识也好,装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款