财务英语词典-财务术语中英文对照.doc

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A: 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收支撮要簿 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承竞票据登记簿 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 帐簿 (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会计簿册 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 股份认购及分配簿 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? 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) 补助帐簿 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 B: Back freight 退货运费 Back order 延期交货 Back order memo 延期交货通知单 Bad and doubtful account 呆帐 Ad assets 坏资产 Bad checks 空头支票 Bad debts 坏帐 Balance (balance amount) 馀额；差额 Balance account 结算帐户 Balance book 分类帐馀额簿；分类帐差额簿 Balance brought forward 馀额（差额）承前 Balance brought for ward from last year 上年馀额 Balance carried down 移后页 Balance form of profit and loss statement 帐户式损益表（同 account form of profit and loss statement） Balance forward 馀额移后 Balance in our favor 我方受益 Balance in your favor 你方受益 Balance of account 差额 Balance of stock system永续盘存制（同perpetual inventory system） Balance of stores records 存料馀额记录 Balance of trade贸易差额；进出口货相差数 Balance sheet accounts资产负债表；货借对照表 Balance sheet accounts资产负债表帐户 Balance sheet analysis资产负债表分析 Balance sheet date资产负债表日期；结帐日 Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表 Balance sheet – income sheet ratios 资产负债与损益比率 Balance sheet ratios 资产负债比率 Balance ticket 决算单 Balancing account 平衡帐户 Balancing ledger 馀额栏式分类帐 Ballots 不记名票 Bank account(s) 银行往来帐 Bank balance 银行往来馀额 Bank bill, banker’s draft, bank draft, bank paper 银行汇票 Bankbook 银行往来帐折 Bank charges 银行手续费 Bank check 银行支单 Bank commission 银行酬劳金 Bank deposits 银行存款 Bank discount 银行贴现息 Bank draft 银行汇票 Banker’s acceptance 银行承兑；银行承兑汇 Banker’s ratio 汇银行用比率 Banking capital 银行运用资本 Bank loans 银行借款 Bank overdraft 银行透支 Bank reconciliation statement 银行往来调节表 Bank register 银行往来登记簿 Banks, orders (cashiers’ orders) 本票 Bank’s account title 银行会计科目 Bank statement 银行结单 Bank stock 银行资本 Bankruptcy 破产 Bank with whom the credits opened 往来银行 Bargain 买卖合同；议价 Bargain money 定银 To bargain 立卖货约；讲价 To buy at a bargain 订购 To strike a bargain 订定合同 Great bargain 廉价货物 Barter 交易物品 Basic accounting unit 会计单位 Basic price 基价 Basic unit budget 单位预算 Bearer bonds 无记名债券 Bearer check 执票人支票；来人支票 Bearer stock 无记名股份 Bearer stock certificate 无记名股票 Beginning inventory 期初存货 Below par 低於票面价格 Beneficiary 受益人 Benefit fund reserve 职工福利基金准备 Betterment order 添改自用资产通知单 Bid 出价 Bidder 出价者；竞卖人 Bid sheet 投票人名单 Bill票据；帐单；汇票 Bill at sight; demand bill (draft) 即期票据 Bill for a term; period bill 兑换期票 Billing 开发票 Bill market 汇兑市面 Bill of credit 付银通知书 Bill of exchange 汇票 Bill of lading 提单 Bill of material 规定用料单 Bill of parcels; bill 发票 Bill and accounts payable with terms 期付款项 Bills and accounts receivable 期收款项 Bills book (register) 票据簿（同notes book） Bills discounted 票据贴现（同notes discounted） Bills discounted with collateral securities 附担保票据贴现 Bills payable 应付票据（同notes payable） Bills rediscounted 应收票据（同notes receivable） Bills rediscounted 票据再贴现 Bills with collateral securities 有抵押品之票据 Bill to bearer 不记名票据 Bill to order debts 帐面债务 Book entry 帐面记录 Bookings 未交定货 Book inventory 帐面存货 Bookkeeper簿雇员；记帐员 Bookkeeping 簿记；簿记学 Bookkeeping by card system 卡片式簿记制 Bookkeeping by single entry 单式簿记 Bookkeeping of bank 银行簿记 Bookkeeping system 簿记制度 Bookkeeping transactions 簿记交易；簿记事项 Book loss 帐面损失 Book of estimates 概算书 Book of final entry 终结帐簿；结帐记录 Book of first record 原始帐簿 Book of original documents for payments 支出凭证簿 Book of original documents for receipts 收入凭证簿 Book of original entry (entries) 原始帐簿 Book of secondary entry 转记帐簿 Book profits 帐面利益 Books of accounts 帐簿 Books of records 记录簿 Books surplus 帐面盈馀；公开盈馀 Book value 帐面价值 Borrowed capital 借入资本 Boston ledger 波士顿式分类帐 Bought book; purchase daybook; bought journal 进货簿 Bought ledger 进货分类帐 Bought note 卖货据；卖货单 Bounty 奖励金 Branch 支店；分店 Branch accounts 支店（分店）帐户 Branch cash account 支店（分店）现金帐户 Branch consignments (shipments) 寄交支店（分店）货物 Branch control account 支店（分店）统制帐户 Branch ledger 支店（分店）分类帐 Branch ledger 分店总帐 Branch office general account 支店往来帐户 Branch office report 支店报告 Brand; chop 商标；圆记 Break – even point 营业损益两平点 Break – up value 拆卸价值 Broker 经纪人 Brokerage 佣金、手续费 Brokerage expenses 佣金费用 Brought 承前 Brought forward 承前页 Brought forward account 前期滚结帐目 Budget 预算 Budget accounts 预算帐户 Budget allotment 分配预算 Budget allowance 预备金 Budgetary deficit 预算亏绌 Budget control 预算统制 Budget enforcement 预算执行 Budget estimation 概算 Budget for annual receipts 岁入预算 Budget for expenditures 岁出预算 Budget for local government 地方预算 Budget – making 预算的编制 Budget message 预算申请书 Budget procedure 预算程序 Budget reserve 预备金 Budget statements 预算表 Budget system 预算制度 Budget year 预算年度 Building expenses 房屋费用 Building fund reserve 建筑基金准备 Building service 房屋服务费用 Burden 负荷；制造费用 Burden appointment负荷分配；制造费用分配 Burden – credit account已分配负荷（制造费用）帐户 Burden distribution 负荷分配 Burden – in – process 在制负荷（同manufacturing expenses – in – process） Burden rates 负荷分配 Business 营业商业；业务 Carry on business, to 营业 Establish a business, to 创业 Give up a business, to 停业；歇业 Set up a business to 开业 Shut up a business to 停止营业 Start a business to开始 Wind up (one-s) business to 闭业；关店 Business accountancy 商事会计 Business day 营业日 Business enterprise 企业 Business hours 营业时间 Business papers 商用单据；商业票据 Business reports 营业报告 Business tax, sale tax 营业税；销售税 Business transaction 会计事项 (同transaction) Business year; financial year 会计年度；财政年度 Buying agent 办货代理人 Buying cost 购入原价 Buying expenses 购买费用 Buying out an interest 购出股份 Buying quota 购买预计额 Buying rate; buying price 买价 Buying requisition 购买请求单 By – laws 公司章程 By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数） By – products 副产品 By - products sales 副产品销售 C: C.A.; chartered accountant 会计师 Call 催缴股款通知书 Call book 催缴股款簿 Call loans 通知放款 Call loans secured 活期抵押放款 Calls in arrears 延付催缴股款 Call up capital 已催缴股本（包括已收及催缴未收的股本） Ca

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