财务英语[定稿]

第一篇：财务英语[定稿]

abandoned property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）

abandonment charges废弃费用 abatement折扣

abnormal depreciation特别折旧 above par超出票面价格

absorbed burden(同applied expenses)已吸收负荷 absorbed costs已吸收成本 absorbed declination已吸收跌价

absorbed expenses(同applied burden)已吸收费用 absorption吸收

abstract book收支撮要薄 abstracts撮要表

acceptable accounting principle可岁接受会计原理 acceptable principle可接受原理 acceptance承兑；承兑汇票

acceptance maturity record承兑票据到期记录 acceptance payable应付承兑票据 acceptance receivable承竞票据登记薄 accepted accounting principles已接受会计原理 accepted draft(bills)已承兑汇票 Accepter 受票人

Accommodation bill;accommodation note(kite);accommodation paper欠单

Account帐；帐户；会计科目 Accountability会计责任

Accountable warrant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

Accountant general 会计长；会计主任 Accountant in bankruptcy破产核算员 Account balanced 结平的帐户 Account bill帐单

Account books 帐薄(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐 Account form 帐户式

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 应付未付帐 Account(fiscal)year会计年度 Account year 帐户年度 Accounting 会计； 会计学 Accounting books会计薄册 Accounting control会计统制 Accounting convention会计惯例 Accounting department会计部 Accounting documents会计凭证 Accounting item会计科目 Accounting machines 会计机器

Accounting on the accrual basis 权责发生会计制 Accounting on the cash basis 现金收付会计制 Accounting organization 会计组织 Accounting period 会计期间 Accounting personnel 会计人员 Accounting practice 会计实务 Accounting principles 会计原理 Accounting procedure 会计程序 Accounting reports 会计报告 Accounting standards 会计准则 Accounting statement 会计报表 Accounting system 会计制度 Accounting theory 会计理论 Accounting unit 会计单位 Accounting year 会计年度 Account of bankruptcy破产帐 Account of executors遗产清册 Account of payments 支出表 Account of proceedings 遗产会计报告 Account of receipts 收入表

Account of receipts and payments 收支表 Account of the exchequer国库帐 Account receivable 应收帐款 Accounts sales 承销清单

Accounts if treasury 公库帐；金库帐 Accounts payable 应付帐款

Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿 Accounts receivable 应收帐款

Accounts receivable assigned 应收帐款转让 Accounts receivable discounted 应收帐款内贴现

Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿 Account title 收户名称；会计科目

Account titles for annual expenditures 岁入科目 Account to give, giving account 支出帐目 Accrual basis 权责应计制；权现发生制；应计制；发生制 Accrued assets 流动资产；应收未收款项 Accrued bond interest 应收未收债券利息 Accrued cumulative dividends 应收未收股利 Accrued depreciation 应摊未摊折旧 Accrued dividends 应计股利 Accrued expenses 应计费用 Accrued income 应计收益

Accrued interest payable 应付应计利息 Accrued interest receivable 应收应计利息 Accounts items 应计项目 Accounts liabilities 流动负责 Accounts payables 应付应计项目 Accounts payroll 应计薪工 Accounts profits 应计利益 Accounts receivables 应收应计项目 Accounts rent 应计租费 Accounts taxes 应计税捐 Accounts wages 应计工资 Accumulated deficit 累积亏绌 Accumulated depreciation 累积折旧 Accumulated dividends 未发累积股利 Accumulated profits 滚存利益；累积利益 Accumulated surplus 滚存盈馀；累积盈馀 Accumulation 累积

Accumulation of discount 折价的累积 Accumulation schedule 累积表

Accumulative sinking fund 累积偿债基金 Accursed items 期前债务 Acquisition cost 取得成本

Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务 Actual partner 普通股东 Actual cost 实际成本 Actual debts 实际债务 Actual depreciation 实际折旧 Actual liabilities 实际负值 Actual value 实际价值 Actual machine 加数机 Additional budget 追加预算

Additional order 添办定货； 增加定货 Additional part of a bill 期票附件 Additional payment 追加支付 Additions 增加固定资产 Additions to property through surplus 由盈馀增加的财产

Adjunct account 附加帐户 Adjusting entries整理帐 Adjustment account 整理帐目 Adjustment memo 高整凭单 Administration account 管理科目 Administration budget 行政预算 Administration expenses 管理费用

Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计)Administrative expenses管理费用 Administrator 遗产管理人 Admissible assets 可税资产 Ad valued duty 从价税 Advame freight 预付运费 Advance department 放款部 Advances 预付；垫款

Advances to officers and employees 职工预支 Adventure 短期投机买卖

Adventure accounts 短期投机买卖帐 Advertising expenses(fee)广告费 Advertising expenses prepaid 预付广告费 Advice note 通知书 Advice of audit 审核通知书 Advice of drawing 支汇票通知书

Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权

After – cost 后续成本（指销售后仍须继续支付的成本）After date 发票后 After sight 见票后

Agency 代理；代理处；代理人 Agency accounts 代理帐；代理会计 Agent 代理人

Aggregate balance sheet 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

Allied company 联号（业务上合作）

All – inclusive income statement 统括性损益表（包括经常及非常损益）

Allocation 分配

Allotted annual receipts 岁入分配数 Allotment(s)股份；分配

Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数 allowance津贴；折让；备抵；减免 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance on 折让准备 Allowance reserve 折让及回扣 Allowances and rebates 折让及回扣 All – purpose balance sheet 通用资产负债表 All – purpose financial statements 通用决算表 Amalgamated balance sheet 合并资产负债表 Amalgamation 创立合并 Amortization 摊销；摊还；折旧 Amortization of premium 溢价的摊销 Amortization 摊销表

Amount 总数

Amount insured 保险金额 Amount of credit side 贷方金额

Amount of financial statement 决算表的分析 Analysis sheet 分析表

Analytical accounting 分析会计；分析会计学 Analytical columns 分析栏

Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录 Analytical statements 分析表 Analytic product 分成的产品 Ancillary revenue 副业收入 Aula appropriation 岁定经费 Annual audit 年度查帐 Annual balance 年终决算表

Annual budgetary surplus or deficit 岁计馀绌 Annual closing 年度决算 Annual expenditure 岁出 Annual receipts 岁入 Annual reckoning 年度计算 Annual report 决算书

Annual report on auditing and inspecting(inspection)年度审计报告书

Annual revenue 岁入

Annual statement 年度决算表

Annuities 年金

Annuity certain 确定年金 Annuity due 期首年金；即付年金 Annuity method 年年折旧法 Annuity trust account 年付金信托帐 Anticipated profits 预期利益 Anticipated revenue 预计收

Anticipation warrants payable 预计应付支付命令 Locations and allotment book 股份认购及分配薄 Application for shares 认股书

Application of fund statement 资金运用 表(同statement of application of funds)Applied expenses 已分配费用

Applied manufacturing expenses 已分配制造费用 Applied material handling expenses 已分配材料管理费用

Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用 Apportionment 分派 Appraisal 估价

Appraisal company 估价公司

Appraisal of plant assets 设备资产的估价 Appraisal surplus 估价盈馀 Appraised value 估定价值

Appraisement 估价（同appraisal）Appreciated value 增涨价值 Appreciation 涨价

Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益 Appropriated surplus拨定盈馀 Appropriation拨用；拨款；岁出预算 Appropriation account盈馀分拨帐

Appropriation allotment支出分配数；岁出分配数 Appropriation analysis支出明细表；岁出明细表 Appropriation budget 支出预算；岁出预算

Appropriation encumbrance 支出保留数；岁出保留数 Appropriation ledger 支出预算分类帐 Appropriation section 盈馀分拨之部

Appropriations for additions of property 岁出预算数

Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用 Approval sales 试销

Approved budget 核定预算；法定预算 Approved budget allotment 核定的分配预算 Arbitrage 套利；套汇买卖 Arbitrage account 国外套汇帐 Arbitrated par 月台票交易比例定价 Arbitrated rate of exchange 汇兑比例价 Arbitration of exchange 汇兑率比例 Arrears 拖欠

Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约 Assembly cost system 装配成本制度 Assembly type of industry 装配式造业 Assessed value 政府估定价值

Assessment 派缴额外股款；摊派捐税；摊派权 Assessment fund 摊派税捐基金 Assessment receipts 摊派税捐收入 Assessment receivable 应收摊派税捐 Assessment rolls 摊派税捐清册 Assessment valuation 摊派税捐估价 Assets 资产

Asset accounts 资产帐户；资产科目 Asset – income ratio 资产收益比率 Asset ratio 资产比率 Asset reserve 资产准备 Assets 资产

Assets and liabilities accounts 资产负债帐户 Assignable indirect charges 可分配间接费用 Assistance accountant 会计助理员 Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等 Assumed liabilities 代人承担负债 At par 依照票面价格

At sight, on demand 见票即付 Auction 拍卖；竞卖

To put up for auction 付之拍卖 To sell by auction 拍卖

Auctioneer;endue master 拍卖者 Audit 查帐；审计

Audit certificate 查帐证明书 Audit clerk 查帐助理员 Audit diary 查帐日记

Audited vouchers 应付支付凭单 Audit expense 查帐费用 Audit fee 查帐公费 Auditing officers 审计人员 Audit memorandum 查帐备望录 Audit of expenditures 步出审计 Audit of public loans 公债审计

Audit of public properties 公有财产审计 Audit of returns 决算审计 Audit of treasury 公库审计 Auditor 查帐员

Auditor’s certificate查帐员证明书 Auditor’s comments 查帐员意见书

Auditor’s liability, auditor’s responsibility 查帐员的责任 Auditor’s report查帐员报告书 Audit programmed 查帐程序 Audit report查帐报告书；审查报告 Authorized capital 公称资本 Authority to purchase 委托购卖证 Authorized capital 额定资本 Authorized capital stock 额定股本

Authorized capital stock account 法定股本帐 Authorized mortgage bonds 额定抵押债券 Authorized value 额定价值

Auxiliary accounting unit 附属单位会计 Auxiliary book(s)补助帐薄

Auxiliary material 补助材料（原料）Auxiliary record 补助记录

Auxiliary unit budget 附属单位预算 Available assets 可用资产 Available balance 可用馀额 Available cash 可用现金

Available income 可用收益；可用收入 Available surplus 可用盈馀 Avail 担保付款 Average平均数

Average balance平均馀额；平均差额 Average capital平均资本 Average cost平均成本 Average due date平均到期日 Average earnings平均业务收益 Average inventory平均存货 Average investment平均投资额 Average stock平均存货 Average unit cost平均单位成本 Average unit price平均单价 Average weight平均重量 Averaging maturity平均到期日 Averaging of accounts往来帐平均馀额 Averaging stock计算平均存货

国际会计术语英汉对照国际会计术语英汉对照 Accounting system 会计系统 American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会 Integrity 整合性

Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计 Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表 Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders& equity 股东权益

Window dressing 门面粉饰

Account 帐户

财会名词汉英对照表（1）

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

私人会计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& 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

全面披露原则 Full-disclosure(Reporting& principle

客观性原则 Objective Principle

一致性原则 Consistent Principle

可比性原则 Comparability Principle

重大性原则 Materiality Principle

稳健性原则 Conservatism Principle

权责发生制 Accrual Basis

现金收付制 Cash Basis

财务报告 Financial Report

流动资产 Current assets

流动负债 Current Liabilities

长期负债 Long-term Liabilities

投入资本 Contributed Capital

留存收益 Retained Earning

（2）会计循环 会计循环 Accounting Procedure/Cycle

会计信息系统 Accounting information System 帐户 Ledger

会计科目 Account

会计分录 Journal entry

原始凭证 Source Document

日记帐 Journal

总分类帐 General Ledger

明细分类帐 Subsidiary Ledger

试算平衡 Trial Balance

现金收款日记帐 Cash receipt journal

现金付款日记帐 Cash disbursements journal

销售日记帐 Sales Journal

购货日记帐 Purchase Journal

普通日记帐 General Journal

工作底稿 Worksheet

调整分录 Adjusting entries

结帐 Closing entries

（3）现金与应收帐款 现金 Cash

银行存款 Cash in bank

库存现金 Cash in hand

流动资产 Current assets

偿债基金 Sinking fund

定额备用金 Imprest petty cash

支票 Check&cheque 银行对帐单 Bank statement

银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit

在途支票 Outstanding check

应付凭单 Vouchers payable

应收帐款 Account receivable

应收票据 Note receivable

起运点交货价 F.O.B shipping point

目的地交货价 F.O.B destination point

商业折扣 Trade discount

现金折扣 Cash discount

销售退回及折让 Sales return and allowance

坏帐费用 Bad debt expense

备抵法 Allowance method

备抵坏帐 Bad debt allowance

损益表法 Income statement approach

资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method

直接冲销法 Direct write-off method

带息票据 Interest bearing note

不带息票据 Non-interest bearing note 出票人 Maker

受款人 Payee

本金 Principal

利息率 Interest rate

到期日 Maturity date

本票 Promissory note

贴现 Discount

背书 Endorse

拒付费 Protest fee

（4）存货 存货 Inventory

商品存货 Merchandise inventory

产成品存货 Finished goods inventory

在产品存货 Work in process inventory

原材料存货 Raw materials inventory

起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination 寄销 Consignment

寄销人 Consignor

承销人 Consignee

定期盘存 Periodic inventory

永续盘存 Perpetual inventory 购货 Purchase

购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification

加权平均法 Weighted average

先进先出法 First-in, first-out or FIFO

后进先出法 Lost-in, first-out or LIFO

移动平均法 Moving average

成本或市价孰低法 Lower of cost or market or LCM 市价 Market value

重置成本 Replacement cost

可变现净值 Net realizable value 上限 Upper limit

下限 Lower limit

毛利法 Gross margin method

零售价格法 Retail method

成本率 Cost ratio

（4）存货 存货 Inventory

商品存货 Merchandise inventory

产成品存货 Finished goods inventory

在产品存货 Work in process inventory

原材料存货 Raw materials inventory

起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination 寄销 Consignment

寄销人 Consignor

承销人 Consignee

定期盘存 Periodic inventory

永续盘存 Perpetual inventory 购货 Purchase

购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification

加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO

后进先出法 Lost-in, first-out or LIFO

移动平均法 Moving average

成本或市价孰低法 Lower of cost or market or LCM 市价 Market value

重置成本 Replacement cost

可变现净值 Net realizable value 上限 Upper limit

下限 Lower limit

毛利法 Gross margin method

零售价格法 Retail method

成本率 Cost ratio

（5）长期投资 长期投资 Long-term investment

长期股票投资 Investment on stocks

长期债券投资 Investment on bonds

成本法 Cost method

权益法 Equity method

合并法 Consolidation method

股利宣布日 Declaration date

股权登记日 Date of record

除息日 Ex-dividend date

付息日 Payment date

债券面值 Face value, Par value

债券折价 Discount on bonds

债券溢价 Premium on bonds

票面利率 Contract interest rate, stated rate

市场利率 Market interest ratio, Effective rate 普通股 Common Stock

优先股 Preferred Stock

现金股利 Cash dividends

股票股利 Stock dividends

清算股利 Liquidating dividends

到期日 Maturity date

到期值 Maturity value

直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization

（6）固定资产 固定资产 Plant assets or Fixed assets

原值 Original value

预计使用年限 Expected useful life

预计残值 Estimated residual value

折旧费用 Depreciation expense

累计折旧 Accumulated depreciation

帐面价值 Carrying value

应提折旧成本 Depreciation cost

净值 Net value

在建工程 Construction-in-process

磨损 Wear and tear

过时 Obsolescence

直线法 Straight-line method;

工作量法 Units-of-production method;

加速折旧法 Accelerated depreciation method 双倍余额递减法 Double-declining balance method;年数总和法 Sum-of-the-years-digits method;

以旧换新 Trade in

经营租赁 Operating lease

融资租赁 Capital lease

廉价购买权 Bargain purchase option;

资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments

（7）无形资产 无形资产 Intangible assets

专利权 Patents

商标权 Trademarks, Trade names

著作权 Copyrights

特许权或专营权 Franchises

商誉 Goodwill

开办费 Organization cost 租赁权 Leasehold

摊销 Amortization

（8）流动负债 负债 Liability

流动负债 Current liability

应付帐款 Account payable 应付票据 Notes payable

贴现票据 Discount notes

长期负债一年内到期部分 Current maturities of long-term liabilities

应付股利 Dividends payable

预收收益 Prepayments by customers 存入保证金 Refundable deposits

应付费用 Accrual expense

增值税 Value added tax

营业税 Business tax

应付所得税 Income tax payable

应付奖金 Bonuses payable

产品质量担保负债 Estimated liabilities under product warranties

赠品和兑换券 Premiums, coupons and trading stamps

或有事项 Contingency

或有负债 Contingent

或有损失 Loss contingencies

或有利得 Gain contingencies

永久性差异 Permanent difference

时间性差异 Timing difference

应付税款法 Taxes payable method

纳税影响会计法 Tax effect accounting method

递延所得税负债法 Deferred income tax liability method 财会名词汉英对照表之二

（9）长期负债 长期负债 Long-term Liabilities

应付公司债券 Bonds payable

有担保品的公司债券 Secured Bonds

抵押公司债券 Mortgage Bonds

保证公司债券 Guaranteed Bonds

信用公司债券 Debenture Bonds

一次还本公司债券 Term Bonds

分期还本公司债券 Serial Bonds

可转换公司债券 Convertible Bonds

可赎回公司债券 Callable Bonds

可要求公司债券 Redeemable Bonds

记名公司债券 Registered Bonds

无记名公司债券 Coupon Bonds

普通公司债券 Ordinary Bonds

收益公司债券 Income Bonds

名义利率，票面利率 Nominal rate

实际利率 Actual rate

有效利率 Effective rate

溢价 Premium

折价 Discount

面值 Par value

直线法 Straight-line method

实际利率法 Effective interest method

到期直接偿付 Repayment at maturity

提前偿付 Repayment at advance

偿债基金 Sinking fund

长期应付票据 Long-term notes payable 抵押借款 Mortgage loan

（10）业主权益 权益 Equity

业主权益 Owner’s equity

股东权益 Stockholder's equity

投入资本 Contributed capital

缴入资本 Paid-in capital

股本 Capital stock

资本公积 Capital surplus

留存收益 Retained earnings

核定股本 Authorized capital stock

实收资本 Issued capital stock

发行在外股本 Outstanding capital stock

库藏股 Treasury stock

普通股 Common stock

优先股 Preferred stock

累积优先股 Cumulative preferred stock

非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash

非现金发行 Issuance for noncash consideration

股票的合并发行 Lump-sum sales of stock

发行成本 Issuance cost

成本法 Cost method

面值法 Par value method

捐赠资本 Donated capital

盈余分配 Distribution of earnings

股利 Dividend

股利政策 Dividend policy

宣布日 Date of declaration

股权登记日 Date of record

除息日 Ex-dividend date

股利支付日 Date of payment

现金股利 Cash dividend

股票股利 Stock dividend

拨款 appropriation

（11）财务报表 财务报表 Financial Statement

资产负债表 Balance Sheet

收益表 Income Statement

帐户式 Account Form

报告式 Report Form

编制（报表）Prepare

工作底稿 Worksheet

多步式 Multi-step

单步式 Single-step

（12）财务状况变动表 财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）

财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）

营运资金 Working Capital

全部资源概念 All-resources concept 直接交换业务 Direct exchanges

正常营业活动 Normal operating activities 财务活动 Financing activities

投资活动 Investing activities

（13）财务报表分析 财务报表分析 Analysis of financial statements

比较财务报表 Comparative financial statements 趋势百分比 Trend percentage

比率 Ratios

普通股每股收益 Earnings per share of common stock

股利收益率 Dividend yield ratio

价益比 Price-earnings ratio

普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment

总资产报酬率 Return on total asset

债券收益率 Yield rate on bonds

已获利息倍数 Number of times interest earned 债券比率 Debt ratio

优先股收益率 Yield rate on preferred stock

营运资本 Working Capital

周转 Turnover

存货周转率 Inventory turnover

应收帐款周转率 Accounts receivable turnover

流动比率 Current ratio

速动比率 Quick ratio

酸性试验比率 Acid test ratio

（14）合并财务报表 合并财务报表 Consolidated financial statements

吸收合并 Merger

创立合并 Consolidation

控股公司 Parent company

附属公司 Subsidiary company

少数股权 Minority interest

权益联营合并 Pooling of interest

购买合并 Combination by purchase

权益法 Equity method

成本法 Cost method

（15）物价变动中的会计计量 物价变动之会计 Price-level changes accounting

一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost

现行价值会计 Current value accounting 现行成本 Current cost

重置成本 Replacement cost

物价指数 Price-level index

国民生产总值物价指数 Gross national product implicit price deflator or GNP deflator;

消费物价指数 Consumer price index or CPI;

批发物价指数 Wholesale price index

货币性资产 Monetary assets

货币性负债 Monetary liabilities

货币购买力损益 Purchasing-power gains or losses

资产持有损益 Holding gains or losses

未实现的资产持有损益 Unrealized holding gains or losses 现行价值与统一币值会计 Constant dollar and current cost accounting

第二篇：财务英语

call deposit 通知存款；活期存款 ：

通知存款是一种不约定存期、支取时需提前通知银行、约定支取日期和金额方能支取的存款。

活期存款指无需任何事先通知,存款户即可随时存取和转让的一种银行存款 call loan； 短期同业拆借；通知贷款

短期同业拆借：向证券经纪行借出贷款，用来作为保证金帐户的资金。同业拆借的利率每日计算，最终利率成为同业拆借利率。

call margin 补仓；追加保证金

补仓： 指投资者在持有一定数量的某种证券的基础上,又买入同一种证券。补仓，就是因为股价下跌被套，为了摊低该股票的成本，而进行的买入行为。

追加保证金：是指清算所规定的，在会员保证金帐户金额短少时，为使保证金金额维持在初始保证金水平，而要求会员增加交纳的保证金。call market 短期同业拆放市场

call money 短期同业拆借；活期贷款

活期贷款也称通知贷款，是指没有确立贷款期，银行可随时通知收回或借款人可以随时偿还的。

call option 认购期权；看涨期权

看涨期权是指在协议规定的有效期内，协议持有人按规定的价格和数量购进股票的权利。

第三篇：财务英语

第四章 增值税、消费税、营业税法律制度

本章借2013年增值税、消费税“王者归来”之东风，一跃而成为七章之首，2014年本章考核分值仍不会低于20分，大家应重点关注增值税与消费税的基本计算并注意二者的结合考核。

本章内容巨多，但并非“难于上青天”，初涉税法更需要大家在理解的基础上对考点进行把握，切勿死记硬背!

☆三大流转税征税范围比较

1.增值税与营业税

增值税：在我国境内“销售货物”或者“提供加工修理修配劳务”以及“进口货物”

营业税：在我国境内“提供应税劳务”、“转让无形资产”或者“销售不动产”

2.增值税与消费税

增值税：在我国境内“销售货物”或者“提供加工修理修配劳务”以及“进口货物”

消费税： 在我国境内“生产、委托加工和进口”消费税暂行条例规定的消费品，以及国务院确定的“销售”消费税暂行条例规定的消费品

☆流转税基本原理

1.增值税税款抵扣制

2.增值税“链条式”的征纳税方式

3.价外税与价内税

4.减免税

国家为什么要制定税收减免政策?

【注意】鼓励和照顾都是有限度的。

营业税税收减免

1.托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务。

2.残疾人员个人提供的劳务。

3.医院、诊所和其他医疗机构提供的医疗服务。

4.学校和其他教育机构提供的教育劳务(学历教育)，学生勤工俭学提供的劳务。

5.农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治。

6.纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入。

7.境内保险机构为出口货物提供的保险产品。

account payable 应付帐款

account receivable 应收帐款 account of payments 支出表

account of receipts 收入表 Accounting period 会计期间 accounting year 或financial year 会计

accountant genaral 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

accounts payable ledger 应付款分类帐

Accounting period（会计期间）

are related to specific 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

1、部门的称谓

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.财务部 Finance & Accounting

产品供应 Product Supply，例如产品调度员叫 P S Planner

2、人员的称谓

助理 Assistant

秘书 secretary

前台接待小姐 Receptionist

文员 clerk，如会计文员为Accounting Clerk

主任 supervisor

经理 Manager

总经理 GM，General Manager

入场费admission

运费freight

小费tip

学费tuition

价格，代价charge

制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

总监Director

总会计师 Finance Controller

高级 Senior 如高级经理为 Senior Manager

营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

帐目名词

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

现金 Cash

银行存款 Cash in bank

其他货币资金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

银行本票 Cashier''s cheque

银行汇票 Bank draft

信用卡 Credit card

信用证保证金 L/C Guarantee deposits

存出投资款 Refundable deposits

短期投资 Short-term investments

股票 Short-term investmentscorporate bonds

基金 Short-term investmentsother

短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

其他应收款 Other notes receivable

坏账准备 Bad debt reserves

预付账款 Advance money

应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

物资采购 Supplies purchasing

原材料 Raw materials

包装物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差异 Materials cost variance

自制半成品 Semi-Finished goods

库存商品 Finished goods

商品进销差价 Differences between purchasing and selling price

委托加工物资 Work in process-outsourced

委托代销商品 Trust to and sell the goods on a commission basis

受托代销商品 Commissioned and sell the goods on a commission basis

存货跌价准备 Inventory falling price reserves

分期收款发出商品 Collect money and send out the goods by stages

待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

长期股权投资 Long-term investment on stocks

股票投资 Investment on stocks

其他股权投资 Other investment on stocks

长期债权投资 Long-term investment on bonds

债券投资 Investment on bonds

其他债权投资 Other investment on bonds

长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor''s rights investment depreciation reserves

委托贷款 Entrust loans

本金 Principal

利息 Interest

减值准备 Depreciation reserves

固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

累计折旧 Accumulated depreciation

固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

工程物资 Project goods and material

专用材料 Special-purpose material

专用设备 Special-purpose equipment

预付大型设备款 Prepayments for equipment

为生产准备的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程减值准备 Construction-in-process depreciation reserves

固定资产清理 Liquidation of fixed assets

无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

待处理财产损溢 Wait deal assets loss or income

待处理流动资产损溢 Wait deal intangible assets loss or income

待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

短期借款 Short-term borrowing

应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应付账款 Account payable

预收账款 Deposit received

代销商品款 Proxy sale goods revenue

应付工资 Accrued wages

应付福利费 Accrued welfarism

应付股利 Dividends payable

应交税金 Tax payable

应交增值税 value added tax payable

进项税额 Withholdings on VAT

已交税金 Paying tax

转出未交增值税 Unpaid VAT changeover

减免税款 Tax deduction

销项税额 Substituted money on VAT

出口退税 Tax reimbursement for export

进项税额转出 Changeover withnoldings on VAT

出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

转出多交增值税 Overpaid VAT changeover

未交增值税 Unpaid VAT

应交营业税 Business tax payable

应交消费税 Consumption tax payable

应交资源税 Resources tax payable

应交所得税 Income tax payable

应交土地增值税 Increment tax on land value payable

应交城市维护建设税 Tax for maintaining and building cities

payable

应交房产税 Housing property tax payable

应交土地使用税 Tenure tax payable

应交车船使用税 Vehicle and vessel usage license plate

tax(VVULPT)payable

应交个人所得税 Personal income tax payable

其他应交款 Other fund in conformity with paying

其他应付款 Other payables

预提费用 Drawing expense in advance

其他负债 Other liabilities

待转资产价值 Pending changerover assets value

预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

应付债券 Bonds payable

债券面值 Face value, Par value

债券溢价 Premium on bonds

债券折价 Discount on bonds

应计利息 Accrued interest

长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

递延税款 Deferral taxes

三、所有者权益类 OWNERS'' EQUITY

资本 Capita

实收资本(或股本)Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

已归还投资 Investment Returned

公积

资本公积 Capital reserve

资本(或股本)溢价 Cpital(or Stock)premium

接受捐赠非现金资产准备 Receive non-cash donate reserve

股权投资准备 Stock right investment reserves

拨款转入 Allocate sums changeover in

外币资本折算差额 Foreign currency capital

其他资本公积 Other capital reserve

盈余公积 Surplus reserves

法定盈余公积 Legal surplus

任意盈余公积 Free surplus reserves

法定公益金 Legal public welfare fund

储备基金 Reserve fund

企业发展基金 Enterprise expension fund

利润归还投资 Profits capitalizad on return of investment

利润 Profits

本年利润 Current year profits

利润分配 Profit distribution

其他转入 Other chengeover in

提取法定盈余公积 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取储备基金 Withdrawal reserve fund

提取企业发展基金 Withdrawal reserve for business expansion

提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and

welfare fund

利润归还投资 Profits capitalizad on return of investment

应付优先股股利 Preferred Stock dividends payable

提取任意盈余公积 Withdrawal other common accumulation fund

应付普通股股利 Common Stock dividends payable

转作资本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

未分配利润 Undistributed profit

四、成本类 Cost

生产成本 Cost of manufacture

基本生产成本 Base cost of manufacture

辅助生产成本 Auxiliary cost of manufacture

制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

营业外支出 Nonbusiness expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

所得税 Income tax

以前损益调整 Prior year income adjustment

第四篇：高级财务英语

英译汉

1.Owner’s equity 所有者权益2.Charge of accounts账目管理3.bankreconciliation银行对帐单4.Marketable security 有价证券5.Intangible assets无形资产6.impairment test7.accumulate depreciation 累计折旧8.interest payable 应付利息9.common stock 普通股10.capital supplies 资本来源11.accounting elements会计要素12.debets balance 借方余额13.posting 过账14.net realizable value净变现价值15.securities exchange 证券交易所16.amortization分期偿还17.premium bonds溢价债券18.current liabilities流动负债19.partnership合资企业20.cash dividends现金股利

汉译英

1.公认会计准则generally accepted accounting principle（GAAP）2．总账generalledger3.应收账款receivable account4．坏账准备Bad Debit Reserve5.存货inventory6.固定资产fixed assets7.预收账款Accounts Received in Advance8.债券折价发行bond discount9.独资企业individual proprietorship10股票、股利 stock dividend11.经济业务business transaction 12.丁字账户skeleton account13.调整及结账分录closing entry14．债券bond15.折旧率rate of depreciation16.使用寿命service life17.特许权franchise18.债券面值Face value19.优先股 preferred stock20.实收资本paid-in capital 1．The difference between the bonds and debentures Answer:A bond is secured by physical assets in a trust in a trust deed written into the bond contract.If the bond goes into default,the trust deed provisions allow the bondholders to seize specified physical asserts and sell them to recover their investment.A debenture may be secured by something other than a physical asset that can be seized and sold in the event of default on the issue.The asset secured may be a general claim on residual assets or the issuer’s credit rating.2.What are the accounting element? Answer:Assets(what an organization owns)LiabilitiesOwner’s equityRevenueExpenseProfit(gains/losses)3.What is good will? Answer: is the difference between the actual purchase price of an acquired firm and the estimated fair market value of the identifiable net assets acquired.(Assets-Liabilities,valued at fair value)4.corporations’ advantages and disadvantages.Answer: Advantages Corporationsare separate legal entitiesHave continuity life Shareholders are not liable for the corporationOwnership rights can be esily transferred Disadvantages(1)the income of a corporation is taxed twice(2)Corporations are generally subject to more regulations than other businesses

第五篇：常用财务英语及中英文解释

AGM 股东大会

Annual General Meeting的缩写，指在财政结束后不久邀请股东就公司的报告、财务报表和年终估息等事宜进行表决而召开的大会。公司常在新财政的头几个月内召开年会，并借此向股东汇报公司的业务前景。

Abbreviation of Annual General Meeting.The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST.A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等级

偿还债务的能力极强，基本不受不利经济环境的影响。由标准普尔、穆迪和惠誉国际等主要评级机构评定。评级对象通常为债券，银行信用等。

The strongest reimbursing ability which is hardly effected by the economic environment.The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 账目分析

由银行提供的概述公司交易活动，现金结余及各账户费用的帐单，通常为月结。

A bank statement, usually monthly, summarizes the transaction movements, balance and charges on each bank account held by the company.Accretion 增值

指金融工具在其期限内名义本金值的增加。例如，某企业以贴现方式买进债券，会计处理为每月将债券到期时可获得的资本增值逐步入帐。

The increasing of financial instruments‘ principle within the maturity period.Eg.A company buys the bonds with a discount, the accounting treatment is to book the added value at the maturity of the bonds step by step.Accruals 应计项目

也称为预提。资产负债表负债类科目。是对已发生但尚未支付的费用的预计。例如：借款利息费用，个人所得税等。Accounts on a balance sheet that represent liabilities.It is about an amount incurred as a charge but not paid.Eg.The future interest expense and the IIT ect.Accrued Interest 应计利息

Accrued adj.[会计] 应计的，权责已发生的Acid Test Ratio 速动比率,酸性测试比率

是衡量企业流动资产中可以立即用于偿付流动负债的能力，是现金类资产对流动负债的比率关系。

Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset.It could be represented by the cash asset divided by current liability.Aggregate Risk 总风险

指一家银行在即期和远期金融合约中对单一客户承受的总风险。

All the risks that a bank needs to undertake for a single customer in spot and forward contracts.Spot Rate 即期利率

Annuity 年金

指在一定时期内每隔相等时间、发生相等数额的收付款项，则称此款项为年金。

The same amount which is paid/received in the every same period is called “Annuity”.For example, the premium fee for an insurance contract.Assign 转让

一方将所有权转让给另一方，通常需要签署相应的法律文件。

The act of transferring of rights or property under a contract to another person.Assign in the financial derivatives market refers to the act of exercising option.Auto ID 自动识别

采用条形码或其他方法，通过数据采集装置自动识别及跟踪物料输运及库存。

Automatic identification and tracking of material movement and inventory by data collection devices, using bar codes or other methods.Available Funds 可用资金

可支取资金，因而具有较高的价值。

Funds that are available for withdrawal and so have good value.Back-to-back LC 背对背信用证

与可转让信用证一样，其作用都是中间商用来做转手买卖的。不同之处在于：可转让信用证是一张信用证经转手给了第二受益人，而背对背信用证是两张单独的信用证，第二张信用证是在第一张证的基础上开立的。

It is used by trading agent for intermediate business like transferable L/C.The difference is that transferable L/C is the same L/C transferred to third party whereas the back to back L/C refers to two independent L/C but the second L/C is issued on the basis of the first L/C.Bank Bill 银行汇票

指由银行签发或承兑的汇票，英文也称bank draft，banker’s bill和banker’s draft，银行承兑汇票的英文也称为banker’s acceptance。由于银行汇票是由银行签发或承兑的，它的风险低于一般汇票，在货币市场较易贴现，且可获得较优惠的贴现率。

It is issued or accepted by a bank.it is also named as bank draft，banker’s bill & banker’s draft.The bill accepted by the bank is also named as banker's acceptance.Because the bill is issued by the bank, it has lower risks than thegeneral bills and easily discounted at a preferential rate in currency market.Basis Point 基点

代表利率变动最小单位为0.0001

The unit that represents the minimum interest rate change of 0.0001

Batch Processing(also known as bulk processing)批量处理（也叫批处理）

Benchmark 基准

作为参照的标准。在债券市场，基准债券通常指最新发行的、发行量较大的一期债券，其流动性往往是最高的。

Standard for reference.In the bonds market, benchmark bonds refers to the latest period of bonds with the largest issue and usually the highest mobility.By-product 副产品

Call Money 通知存款

指可随时要求提取的存款，英文亦称为day-to-day money（隔夜资金）及sight money（活期存款），这种存款的利息通常低于定期存款，但高于活期存款。在国内，一般最短通知存款期限为7天，美元3百万以下的通知存款需遵照人民银行利率，3百万以上可以根据各银行资金成本自行议定。

The deposit put into the money market can be called at short notice.It is also known as day-to-day money or sight money.The interest rate of this kind of deposit is lower than that of time deposit but higher than that of demand deposit.In China, the minimum period of call money is 7 days.The USD call money rate should respect the rate of PBOC if the amount is below USD3 million whereas it could be negotiated if the amount is above USD3 million.Capital Employed 动用资本/运用资本

指公司用于扩大再生产所动用的资本，也可以指净资产（net assets），但经常也指包含了银行贷款和透支的金额。Capital used by a particular company in its business.It may refer to net assets but often includes bank loans and overdrafts.Capital Expenditure 资本支出

常简称为Capex（资本支出）,指用于添置固定资产的支出。

It is often known simply as Capex which refers to the payment for the acquisition of a long-term asset.Cash Flow Statement 现金流量表

按照经营活动、投资活动和筹资活动进行分类，报告企业本期的现金流入和流出的情况，以有助于报表使用者了解这些活动对企业财务状况的影响程度。

Cash flow statement is classified into operating cash flow, investment cash flow and financing cash flow.It reports the cash in and out of the company in the current period.It can help the reader to understand the influences of all these activities onthe company.Credit Squeeze 信贷紧缩

指由于货币供给无法满足需求，从而导致利率上升及借贷环境差。信贷紧缩也可以是政府控制经济过热的结果。严重的信贷紧缩可演变成信贷危机（Credit crunch）。

A credit squeeze occurs when the supply of money is unable to keep up with demand, causing interest rates to rise and exacerbating the borrowing position.It can also result from the government's control over the over-heated economy.Serious

credit squeeze may develop into a credit crunch.Current Ratio 流动比率

也称为营运资金比率，是流动资产与流动负债的比率。它表明企业每百元流动负债有多少流动资产作为其支付保障，是衡量企业流动资产可以变为现金用于偿还其流动负债的能力。是衡量企业短期风险的指标。

It is also known as working capital ratio which refers to the ratio of current assets dividing by current liabilities.It is a measure of a company's ability to meet its short-term liabilities.It is the indicator to measure the company's short term risk.Current Liabilities 流动负债

指将在一年或超过一年的一个营业周期内偿还的债务，包括短期借款、应付帐款、预提费用等。

The debts can be reimbursed within one year or more.They include short term loan, accounts payable and accrued ect.Cut-off Time 截止时间

指一天中可发生交易的最晚时间，以确保标准结算可完成（如当日交收）。

Latest time of day at which a transaction can occur to ensure standard settlement is achieved(e.g.value today).Debt Financing 债务融资

指通过发售如债券、短期或中期票据等方式筹集资金。

Raising capital by selling debt instruments such as bonds, bills or notes.Discount Yield 贴现收益率/折扣收益率

以贴现方式出售的证券的收益率。

The yield(收益)from selling securities on a discount.