金融专业常用英语词汇.doc

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1、金融专业常用英语词汇常用会计英语词汇基本词汇A(1)account账户,报表A(2)accounting postulate会计假设A(3)accounting valuation会计计价A(4)accountability concept经营责任概念A(5)accountancy会计职业A(6)accountant会计师A(7)accounting会计A(8)agency cost代理成本A(9)accounting bases会计基础A(10)accounting manual会计手册A(11)accounting period会计期间A(12)accounting policies会计方

2、针A(13)accounting rate of return会计报酬率A(14)accounting reference date会计参照日A(15)accounting reference period会计参照期间A(16)accrual concept应计概念A(17)accrual expenses应计费用A(18)acid test ratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisition accounting收购会计A(21)adjusting events调整事项A(22)administrative expenses行政管理费A(2

3、3)amortization摊销A(24)analytical review分析性复核A(25)annual equivalent cost年度等量成本法A(26)annual report and accounts年度报告和报表A(27)appraisal cost检验成本A(28)appropriation account盈余分配账户A(29)articles of association公司章程细则A(30)assets资产A(31)assets cover资产担保A(32)asset value per share每股资产价值A(33)associated company联营公司A(3

4、4)attainable standard可达标准A(35)attributable profit可归属A(36)audit审计A(37)audit report审计报告A(38)auditing standards审计准则A(39)authorized share capital额定股本A(40)available hours可用小时A(41)avoidable costs可避免成本B(42)back-to-back loan易币贷款B(43)backflush accounting倒退成本计算B(44)bad debts坏帐B(45)bad debts ratio坏帐比率B(46)bank

5、 charges银行手续费B(47)bank overdraft银行透支B(48)bank reconciliation银行存款调节表B(49)bank statement银行对账单B(50)bankruptcy破产B(51)basis of apportionment分摊基础B(52)batch批量B(53)batch costing分批成本计算B(54)beta factor B(市场)风险因素B(55)bill账单B(56)bill of exchange汇票B(57)bill of lading提单B(58)bill of materials用料预计单B(59)bill payable

6、应付票据B(60)bill receivable应收票据B(61)bin card存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Boston classification波士顿分类B(65)breakeven chart保本图B(66)breakeven point保本点B(67)breaking-down time复位时间B(68)budget预算B(69)budget center预算中心B(70)budget cost allowance预算成本折让B(71)budget manual预算手册B(72)budget period预算期间B(73)bud

7、getary control预算控制B(74)budgeted capacity预算生产能力B(75)business center经营中心B(76)business entity营业个体B(77)business unit经营单位B(78)by-product副产品C(79)called-up share capital催缴股本C(80)capacity生产能力C(81)capacity ratios生产能力比率C(82)capital资本C(83)capital assets pricing model资本资产计价模式C(84)capital commitment承诺资本C(85)capi

8、tal employed已运用的资本C(86)capital expenditure资本支出C(87)capital expenditure authorization资本支出核准C(88)capital expenditure control资本支出控制C(89)capital expenditure proposal资本支出申请C(90)capital funding planning资本基金筹集计划C(91)capital gain资本收益C(92)capital investment appraisal资本投资评估C(93)capital maintenance资本保全C(94)cap

9、ital resource planning资本资源计划C(95)capital surplus资本盈余C(96)capital turnover资本周转率C(97)card记录卡C(98)cash现金C(99)cash account现金账户C(100)cash book现金账薄C(101)cash cow金牛产品C(102)cash flow现金流量C(103)cash flow budget现金流量预算C(104)cash flow statement现金流量表C(105)cash ledger现金分类账C(106)cash limit现金限额C(107)CCA现时成本会计C(108)c

10、enter中心C(109)changeover time变更时间C(110)chartered entity特许经济个体C(111)cheque支票C(112)cheque register支票登记薄C(113)classification分类C(114)clock card工时卡C(115)code代码C(116)commitment accounting承诺确认会计C(117)common cost共同成本C(118)company limited by guarantee有限担保责任公司C(119)company limited by shares股份有限公司C(120)competit

11、ive position竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistency concept一致性概念C(124)consolidated accounts合并报表C(125)consolidation accounting合并会计C(126)consortium财团C(127)contingency plan应急计划C(128)contingent liabilities或有负债C(129)continuous operation连续生产C(130)contra抵消C(131)contract cost合同成本C(132)

12、contract cos ting合同成本计算C(133)contribution centre贡献中心C(134)contribution chart贡献图C(135)control控制C(136)control account控制账户C(137)control limits控制限度C(138)controllability concept可控制概念C(139)controllable cost可控制成本C(140)conversion cost加工成本C(141)convertible loan stock可转换为股票的贷款C(142)corporate appraisal公司评估C(14

13、3)corporate planning公司计划C(144)corporate social reporting公司社会报告C(145)cost成本C(146)cost account成本账户C(147)cost accounting成本会计C(148)cost accounting manual成本手册C(149)cost adjustment成本调整C(150)cost allocation成本分配C(151)cost apportionment成本分摊C(152)cost attribution成本归属C(153)cost audit成本审计C(154)cost benefit anal

14、ysis成本效益分析C(155)cost center成本中心C(156)cost driver成本动因C(157)cost of capital资本成本C(158)cost of goods sold销货成本C(159)cost of non-conformance非相符成本C(160)cost of sales销售成本C(161)cost reduction成本降低C(162)cost structure成本结构C(163)cost unit成本单位C(164)cost-volum e-profit analysis(CVP)本量利分析C(165)costing成本计算C(166)cred

15、it note贷项通知C(167)credit report信贷报告书C(168)creditor债权人C(169)creditor days ratio应付账款天数率C(170)creditors ledger应付账款分类账C(171)critical event关键事项C(172)critical path关键路线C(173)cumulative preference shares累积优先股C(174)current asset流动资产C(175)current cost accounting现时成本会计C(176)current liabilities流动负债C(177)current

16、purchasing power accounting现时购买力会计C(178)current ratio流动比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycle time周转时间D(182)debenture债券D(183)debit note借项通知D(184)debit capacity举债能力D(185)debt ratio债务比率D(186)debtor债务人;应收账款D(187)debtor days ratio应收账款天数率D(188)debtors ledger应收账款分类账D(189)debtorage analysis应收账款账龄分析D(19

17、0)decision driven costs决策连动成本D(191)decision tree决策树D(192)defects次品D(193)deferred expenditure递延支出D(194)deferred shares递延股份D(195)deferred taxation递延税款D(196)delivery note交货单D(197)departmental accounts部门报表D(198)departmental budget部门预算D(199)depreciation折旧D(200)dispatch note发运单D(201)development cost开发成本D(

18、202)differential cost差别成本D(203)direct cost直接成本D(204)direct debit直接借项D(205)direct hours yield直接小时产出率D(206)direct labour cost percentage rate直接人工成本百分比D(207)direct labour hour rate直接人工小时率D(208)directs on indirect work间接工作事项上的工时D(209)discount rate贴现率D(210)discounted cash flow现金流量贴现D(211)discretionary co

19、st酌量成本D(212)distribution cost摊销成本D(213)diversions移用D(214)diverted hours移用小时D(215)diverted hours ratio移用工时比率D(216)dividend股利D(217)dividend co ver股利产出率D(218)dividend per share每股股利D(219)dog疲软产品D(220)double entry accounting复式会计D(221)double-entry book-keeping复式薄记D(222)doubtful debts可疑债务D(223)down time停工时

20、间D(224)dynamic programming动态规划E(225)earning per share每股盈利E(226)earning ratio市盈率E(227)economic order quantity(EOQ)经济订购批量E(228)efficient market hypothesis有效市场假设E(229)efficiency ration效率性比率E(230)element of cost成本要素E(231)entity经济个体E(232)environmental audit环境审计E(233)environmental impact assessment环境影响评价E

21、(234)EOQ经济订购批量E(235)equity权益E(236)equity method of accounting权益法会计计算E(237)equity share capital权益股本E(238)equivalent units当量E(239)event事项E(240)exceptional items例外事项E(241)expected value期望值E(242)expenditure支出E(243)expenses费用E(244)external audit外部审计E(245)external failure cost外部损失成本E(246)extraordinary ite

22、ms非常事项F(247)factory goods让售商品F(248)factoring应收帐款让售F(249)fair value公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)final accounts年终报表F(253)finance lease融资租赁F(254)financial accounting财务会计F(255)financial accounts calendar adjustment财务报表的日历时间调整F(256)financial management财务管理F(257)financial planning财务计划F(258)fin

23、ancial statement财务报表F(259)finished goods完成品F(260)fixed asset固定资产F(261)fixed overhead固定制造费用F(262)fixed asset turnover固定资产周转率F(263)fixed assets register固定资产登记薄F(264)fixed cost固定成本F(265)flexed budget变动限额预算F(266)flexible budget弹性预算F(267)float time浮动时间F(268)floating charge流动抵押F(269)flow of funds statemen

24、t资金流量表F(270)forecasting预测F(271)founders shares发起人股份F(272)full capacity满负荷生产能力F(273)function costing职能成本计算F(274)functional budget职能预算F(275)fund accounting基金会计F(276)fundamental accounting concept基础会计概念F(277)fungible assets可互换资产F(278)futuristic planning远景计划G(279)gap analysis间距分析G(280)gearing举债经营比率(杠杆)G

25、(281)goal congruence目标一致性G(282)going concern concept持续经营概念G(283)goods received note商品收讫单G(284)goodwill商誉G(285)gross dividend yield总股息产出率G(286)gross margin总边际G(287)gross profit毛利润G(288)gross profit percentage毛利润百分比G(289)group企业集团G(290)group accounts集团报表H(291)high-geared高结合杠杆(比例)H(292)hire purchase租购H

26、(293)historical cost历史成本H(294)historical cost accounting历史成本会计H(295)hours小时H(296)hurdle rate最低可接受的报酬率I(297)ideal standard理想标准I(298)idle capacity ration闲置生产能力比率I(299)idle time闲置时间I(300)impersonal accounts非记名账户I(301)imprest system定额备用制度I(302)income and expenditure account收益和支出报表I(303)incomplete record

27、s不完善记录I(304)incremental cost增量成本I(305)incremental yield增量产出率I(306)indirect cost间接成本I(307)indirect hours间接小时I(308)insolvency无力偿付I(309)intangible asset无形资产I(310)integrated accounts综合报表I(311)interdependency concept关联性概念I(312)interest cover利息保障倍数I(313)interlocking accounts连锁报表I(314)internal audit内部审计I(3

28、15)internal check内部牵制I(316)internal control system内部控制体系I(317)internal failure cost内部损失成本I(318)internal rate of return(IRR)内含报酬率I(319)inventory存货I(320)investment投资I(321)investment center投资中心I(322)invoice register发票登记薄I(323)issued share capital已发行股本J(324)job定单J(325)job card工作卡J(326)job costing工作成本计算J

29、(327)job sheet工作单J(328)joint cost联合成本J(329)joint products联产品J(330)joint stock company股份公司J(331)joint venture合资经营J(332)journal日记账J(333)just-in-time(JIT)适时制度J(334)just-in-time production适时生产J(335)just-in-time purchasing适时购买K(336)key factor关键因素L(337)labour人工L(338)labour transfer note人工转移单L(339)leaning

30、curve学习曲线L(340)ledger分类账户L(341)length of order book定单平均周期L(342)letter of credit信用证L(343)leverage举债经营比率L(344)liabilities负债L(345)life cycle costing寿命周期成本计算L(346)LIF O后近先出法L(347)limited liability company有限责任公司L(348)limiting factor限制因素L(349)line-item budget明细支出预算L(350)liner programming线性规划L(351)liquid a

31、ssets变现资产L(352)liquidation清算L(353)liquidity ratios易变现比率L(354)loan贷款L(355)loan capital借入资本L(356)long range planning长期计划L(357)lost time record虚耗时间记录L(358)low geared低结合杠杆(比例)L(359)lower of cost or net realizable value concept成本或可变净价孰低概念M(360)machine hour rate机器小时率M(361)machine time record机器时间记录M(362)ma

32、naged cost管理成本M(363)management accounting管理会计M(364)management accounting concept管理会计概念M(365)management accounting guides管理会计指导方针M(366)management audit管理审计M(367)management buy-out管理性购买产权M(368)management by exception例外管理原则M(369)margin边际M(370)margin of safety ration安全边际比率M(371)margin cost边际成本M(372)marg

33、in costing边际成本计算M(373)mark-down降低标价M(374)mark-up提高标价M(375)market risk premium市场分险补偿M(376)market share市场份额M(377)marketing cost营销成本M(378)matching concept配比概念M(379)materiality concept重要性概念M(380)materials requisition领料单M(381)materials returned note退料单M(382)materials transfer note材料转移单M(383)memorandum of

34、 association公司设立细则M(384)merger兼并M(385)merger accounting兼并会计M(386)minority interest少数股权M(387)mixed cost混合成本N(388)net assets净资产N(389)net book value净账面价值N(390)net liquid funds净可变现资金N(391)net margin净边际N(392)net present value(NPV)净现值N(393)net profit净利润N(394)net realizable value可变现净值N(395)net worth资产净值N(3

35、96)network analysis网络分析N(397)noise干捞N(398)nominal account名义账户N(399)nominal share capital名义股本N(400)nominal holding代理持有股份N(401)non-adjusting events非调整事项N(402)non-financial performance measurement非财务业绩计量N(403)non-integrated accounts非综合报表N(404)non-liner programming非线性规划N(405)non-voting shares无表决权的股份N(40

36、6)notional cost名义成本N(407)number of days stock存货周转天数N(408)number of weeks stock存货周转周数O(409)objective classification客体分类O(410)obsolescence陈旧O(411)off balance sheet finance资产负债表外筹资O(412)offer for sale标价出售O(413)operating budget经营预算O(414)operating lease经营租赁O(415)operating statement营业报表O(416)operation tim

37、e操作时间O(417)operational control经营控制O(418)operational gearing经营杠杆O(419)operating plans经营计划O(420)opportunity cost机会成本O(421)order定单O(422)ordinary shares普通股O(423)out-of-date cheque过期支票O(424)over capitalization过分资本化O(425)overhead制造费用O(426)overhead absorption rate制造费用分配率O(427)overhead cost制造费用O(428)overtra

38、ding超过营业资金的经营P(429)paid cheque已付支票P(430)paid-up share capital认定股本P(431)parent company母公司P(432)pareto distribution帕累托分布P(433)participating preference shares参与优先股P(434)partnership合伙P(435)payable ledger应付款项账户P(436)payback回收期P(437)payments and receipts account收入和支出报表P(438)payments withh eld保留款额P(439)pay

39、roll工资单P(440)payroll analysis工资分析P(441)percentage profit on turnover利润对营业额比率P(442)period cost期间成本P(443)perpetual inventory永续盘存P(444)personal account记名账户P(445)PEPT项目评审法P(446)petty cash account备用金账户P(447)petty cash voucher备用金凭证P(448)physical inventory实地盘存P(449)planning计划P(450)planning horizon计划时限P(451

40、)planning period计划期间P(452)policy cost政策成本P(453)position audit状况审计P(454)post balance sheet events资产负债表编后事项P(455)practical capacity实际生产能力P(456)pre-acquisition losses购置前损失P(457)pre-acquisition profits购置前利润P(458)preference shares优先股P(459)preference creditors优先债权人P(460)preferred creditors优先债权人P(461)prepa

41、yments预付款项P(462)present value现值P(463)prevention cost预防成本P(464)price ratio市盈率P(465)prime cost主要成本P(466)prime entry-books of原始分录登记薄P(467)principal budget factor主要预算因素P(468)prior charge capital优先股P(469)prior year adjustments以前年度调整P(470)priority base budgeting优先顺序体制的预算P(471)private company私人公司P(472)pro-

42、forma invoice预开发票P(473)problem child问号产品P(474)process costing分步成本计算P(475)process time加工时间P(476)product cost产品成本P(477)Product life cycle产品寿命周期P(478)production cost生产成本P(479)production cost of sales售货成本P(480)production volume ratio生产业务量比率P(481)profit center利润中心P(482)profit per employee每员工利润P(483)profi

43、t retained for the year年度利润留存P(484)profit to turnover ratio利润对营业额比率P(485)profit-volume graph利量图P(486)profitability index盈利指数P(487)programming规划P(488)project evaluation and review technique项目评审法P(489)projection预计P(490)promissory note本票P(491)prospectus募债说明书P(492)provisions for liabilities and charges偿

44、债和费用准备P(493)prudent concept稳健性概念P(494)public company公开公司P(495)purchase order订购单P(496)purchase requisition请购单P(497)purchase ledger采购账户Q(498)quality related costs质量有关成本Q(499)queuing time排队时间R(500)rate率R(501)ratio比率R(502)ration pyramid比率金字塔R(503)raw material原材料R(504)receipts and payments account收入和支付报表

45、R(505)receivable ledger应收款项账户R(506)redeemable shares可赎回股份R(507)redemption赎回R(508)registered share capital注册资本R(509)rejects废品R(510)relevancy concept相关性概念R(511)relevant costs相关成本R(512)relevant range相关范围R(513)reliability concept可靠性概念R(514)replacement price重置价格R(515)report报表R(516)reporting报告R(517)resear

46、ch cost,applied应用性研究成本R(518)research cost,pure or basic理论或基础研究成本R(519)reserves留存收益R(520)residual income剩余收益R(521)responsibility center责任中心R(522)retention money保留款额R(523)return on capital employed运用资本报酬率R(524)returns退回R(525)revenue收入R(526)revenue center收入中心R(527)revenue expenditure收益支出R(528)revenue investment收入性投资R(529)right issue认股权发行R(530)rolling budget滚动预算R(531)rolling forecast滚动预测S(53 2)sales ledger销售分类账S(533)sales order销售定单