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财务英语简称

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囍厌 上传于:2024-09-05
财务英语词汇Ahttpzhidaobaiducomsearchword加速折旧法ampfrqbsearchexpAcceleratedmethodsofdepreciation加速折旧法httpzhidaobaiducomsearchword会计等式ampfrqbsearchexpAccountingequation会计等式httpzhidaobaiducomsearchword会计期间ampfrqbsearchexpAccountingperiod会计期间httpzhidaobaiducomsearchword应付账款ampfrqbsearchexpAccountspayable应付账款httpzhidaobaiducomsearchword应付账款ampfrqbsearchexpAccountspayableturnover应付账款周转httpzhidaobaiducomsearchword应收账款ampfrqbsearchexpAccountsreceivable应收账款httpzhidaobaiducomsearchword应收账款ampfrqbsearchexpAccountsreceivableturnover应收账款周转httpzhidaobaiducomsearchword权责发生制ampfrqbsearchexpAccrualaccounting权责发生制会计Accruals应计项目Accruedpayables应付款项Accumulateddepreciation累计折旧Activitymethod作业方法Activityratios作业比率httpzhidaobaiducomsearchword精算师ampfrqbsearchexpActuary精算师精算httpzhidaobaiducomsearchword资本公积ampfrqbsearchexpAdditionalpaidincapital资本公积httpzhidaobaiducomsearchword账龄分析ampfrqbsearchexpAgingschedule账龄分析表httpzhidaobaiducomsearchword备抵法ampfrqbsearchexpAllowancemethod备抵法httpzhidaobaiducomsearchword摊销ampfrqbsearchexpAmortization摊销Analyticreview分析性复核Annualreport年报httpzhidaobaiducomsearchword年金ampfrqbsearchexpAnnuity年金httpzhidaobaiducomsearchword留存收益ampfrqbsearchexpAppropriationofretainedearnings留存收益分配Asset资产AssetdepreciationrangeADR资产折旧范围Assetimpairment资产清理AssetmixAssetretirement资产报废httpzhidaobaiducomsearchword资产周转率ampfrqbsearchexpAssetturnover资产周转率Audit审计httpzhidaobaiducomsearchword审计委员会ampfrqbsearchexpAuditcommittee审计委员会httpzhidaobaiducomsearchword审计意见ampfrqbsearchexpAuditopinion审计意见httpzhidaobaiducomsearchword审计报告ampfrqbsearchexpAuditreport审计报告httpzhidaobaiducomsearchword股本ampfrqbsearchexpAuthorizedshares授权股本注册股份httpzhidaobaiducomsearchword短期投资ampfrqbsearchexpAvailableforsalesecurities短期投资AveragingassumptionBhttpzhidaobaiducomsearchword坏账ampfrqbsearchexpBaddebts坏账Balancesheet资产负债表httpzhidaobaiducomsearchword银行对账单ampfrqbsearchexpBankreconciliation银行对账单Basicearningspershare基本每股盈利Betterment改良httpzhidaobaiducomsearchword董事会ampfrqbsearchexpboardofdirectors董事会bond债券契约httpzhidaobaiducomsearchword应付债券ampfrqbsearchexpbondspayable应付债券bookgainloss账面收益损失httpzhidaobaiducomsearchword账面价值ampfrqbsearchexpbookvalue账面价值borrowingcapacity融资能力businessacquisition企业兼并httpzhidaobaiducomsearchword企业合并ampfrqbsearchexpbusinesscombination企业合并businessenvironmentbusinesssegment企业内部责任单位CCallprovision提前赎回条款Capital资产Capitallease资本租赁httpzhidaobaiducomsearchword资本结构ampfrqbsearchexpCapitalstructure资本结构httpzhidaobaiducomsearchword资本结构ampfrqbsearchexpCapitalstructureleverage资本结构杠杆Capitalizationratios资本比率httpzhidaobaiducomsearchword资本化ampfrqbsearchexpCapitalize资本化httpzhidaobaiducomsearchword现金折扣ampfrqbsearchexpCashdiscount现金折扣httpzhidaobaiducomsearchword现金等价物ampfrqbsearchexpCashequivalent现金等价物Cashflow现金流httpzhidaobaiducomsearchword现金流量ampfrqbsearchexpCashflowaccounting现金流量法会计httpzhidaobaiducomsearchword现金流量ampfrqbsearchexpCashflowfromfinancing筹资产生的现金流量httpzhidaobaiducomsearchword现金流量ampfrqbsearchexpCashflowfrominvesting投资产生的现金流量Cashflowfromoperations经营产生的现金流量Cashflowprojection现金项目httpzhidaobaiducomsearchword现金管理ampfrqbsearchexpCashmanagement现金管理Certificateofdeposit存款单Certifiedpublicaccountant注册会计师Classifiedbalancesheet分类资产负债闭Cleanauditopinion无保留意见Collateral抵押品担保品httpzhidaobaiducomsearchword商业票据ampfrqbsearchexpCollectionperiod商业票据Commonearningsleverage普通收入杠杆httpzhidaobaiducomsearchword普通股ampfrqbsearchexpCommonstock普通股CommonsizefinancialstatementsCompensatingbalance抵销余额CompensationcommitteeCompensationcontractsConservatism稳健Consignment寄销品Consistency连续性httpzhidaobaiducomsearchword合并财务报表ampfrqbsearchexpConsolidatedfinancialstatements合并财务报表httpzhidaobaiducomsearchword或有事项ampfrqbsearchexpContingency或有事项httpzhidaobaiducomsearchword或有负债ampfrqbsearchexpContingentliability或有负债Contraaccount对销账户Contributedcapital实缴资本Controllinginterest控股权益httpzhidaobaiducomsearchword可转换债券ampfrqbsearchexpConvertiblebonds可转换债券Copyright版权Corporation公司Cost成本Costexpiration成本耗用httpzhidaobaiducomsearchword成本法ampfrqbsearchexpCostmethod成本法httpzhidaobaiducomsearchword资金成本ampfrqbsearchexpCostofcapital资金成本httpzhidaobaiducomsearchword销货成本ampfrqbsearchexpCostofgoodssold销货成本Covenant契约CPAcertifiedpublicaccountant注册会计师Creditquality信用程度httpzhidaobaiducomsearchword信用评级ampfrqbsearchexpCreditrating信用评级Creditterms信用条件httpzhidaobaiducomsearchword债权人ampfrqbsearchexpCreditor债权人httpzhidaobaiducomsearchword优先股ampfrqbsearchexpCumulativepreferredstock累积优先股httpzhidaobaiducomsearchword流动资产ampfrqbsearchexpCurrentassets流动资产Currentcost现行成本httpzhidaobaiducomsearchword重置成本ampfrqbsearchexpCurrentReplacementCost现行重置成本Currentliabilities流动负债httpzhidaobaiducomsearchword长期负债ampfrqbsearchexpCurrentmaturityoflongtermdebts即将到期的长期负债httpzhidaobaiducomsearchword流动比率ampfrqbsearchexpCurrentratio流动比率DDebenture债券Debt债务Debtcovenant债务契约Debtinvestment债权性投资httpzhidaobaiducomsearchword负债比率ampfrqbsearchexpDebtratio负债比率Debtredemptions债务清偿Debtequityratio负债权益比率Default违约Deferredcost递延成本httpzhidaobaiducomsearchword递延收益ampfrqbsearchexpDeferredincome递延收益Deferredincometaxes递延使得税httpzhidaobaiducomsearchword递延收入ampfrqbsearchexpDeferredrevenue递延收入Definedbenefitpensionplan即定收益养老金方案Definedcontributionpensionplan即定供款养老金方案httpzhidaobaiducomsearchword折耗ampfrqbsearchexpDepletion折耗Depreciation折旧Depreciationbase折旧系数httpzhidaobaiducomsearchword折旧费用ampfrqbsearchexpDepreciationexpense折旧费用Dilutedearningspershare摊薄后每股盈利Dilution摊薄Dilutivesecurities摊薄证券httpzhidaobaiducomsearchword直线法ampfrqbsearchexpDirectmethod直线法Directwriteoffmethod直接注销法httpzhidaobaiducomsearchword应付债券ampfrqbsearchexpDiscountonbondpayable应付债券折价httpzhidaobaiducomsearchword贴现率ampfrqbsearchexphttpzhidaobaiducomsearchword折扣率ampfrqbsearchexpDiscountrate贴现率折扣率DissimilarassetDivestiture风险httpzhidaobaiducomsearchword股息率ampfrqbsearchexpDividendyield股息率Dividends股息httpzhidaobaiducomsearchword应付股利ampfrqbsearchexpDividendsinarrears应付股利Doubletaxation双重征税httpzhidaobaiducomsearchword双倍余额递减法ampfrqbsearchexpDoubledecliningbalancemethod双倍余额递减法httpzhidaobaiducomsearchword杜邦ampfrqbsearchexpDuPontModel杜邦体系EEarnedcapitalhttpzhidaobaiducomsearchword盈利能力ampfrqbsearchexpEarningpower盈利能力Earnings盈利httpzhidaobaiducomsearchword股利ampfrqbsearchexpEarningspershare每股利润EarningspersistenceEarningquality收益质量Economicentityassumption经济个体假定Economicvalueadded经济价值增加Effectiveinterestmethod实际利息法httpzhidaobaiducomsearchword实际利率ampfrqbsearchexpEffectiveinterestrate实际利率httpzhidaobaiducomsearchword所有者权益ampfrqbsearchexpEquity所有者权益Equityinvestment权益投资Equityissuance发行股票httpzhidaobaiducomsearchword权益法ampfrqbsearchexpEquitymethod权益法httpzhidaobaiducomsearchword股本ampfrqbsearchexpEquitysecurity股本证券ERISAEscrow代管Exchangerate汇率Expense费用ExpensedExternalfinancing外部融资httpzhidaobaiducomsearchword经常项目ampfrqbsearchexpExtraordinaryitem非经常项目FFacevalue面值Fairmarketvalue公允市价httpzhidaobaiducomsearchword财务会计ampfrqbsearchexpFinancialaccounting财务会计httpzhidaobaiducomsearchword财务会计ampfrqbsearchexpFinancialaccountingstandards财务会计httpzhidaobaiducomsearchword财务会计ampfrqbsearchexpFinancialAccountingStandardsBoard财务会计标准委员会httpzhidaobaiducomsearchword财务状况ampfrqbsearchexpFinancialcondition财务状况Financialflexibility财务弹性Financialperformance财务业绩httpzhidaobaiducomsearchword财务比率分析ampfrqbsearchexpFinancialratioanalysis财务比率分析httpzhidaobaiducomsearchword财务报表分析ampfrqbsearchexpFinancialstatementanalysis财务报表分析Financialstatements财务报表Financingactivities融资活动httpzhidaobaiducomsearchword先进先出法ampfrqbsearchexpFirstinfirstout先进先出法Fiscalperiodassumption会计期假设httpzhidaobaiducomsearchword会计年度ampfrqbsearchexpFiscalyear会计年度Fixedassetturnover固定资产周转Fixedassets固定资产FOBdestination离岸货价FOBshippingpoint起运点交货Footnotes附注Forwardcontract期货合同Freightin运费已付httpzhidaobaiducomsearchword性交易ampfrqbsearchexpFrequenttransactions经常性交易GGaincontingency或有收益httpzhidaobaiducomsearchword会计原则ampfrqbsearchexpGenerallyacceptedaccountingprinciples一般会计原则httpzhidaobaiducomsearchword持续经营ampfrqbsearchexpGoingconcern持续经营Goodsintransit在途商品httpzhidaobaiducomsearchword商誉ampfrqbsearchexpGoodwill商誉Governmentaccounting政府会计httpzhidaobaiducomsearchword边际贡献ampfrqbsearchexpGrossmargin毛利边际贡献Grossprofit毛利Hhttpzhidaobaiducomsearchword套期保值ampfrqbsearchexpHedging套期保值Hiddenreserves秘密准备Historicalcost历史成本Humancapital人力资源Hybridsecurity混合证券IIncome收益Incomesmoothinghttpzhidaobaiducomsearchword损益表ampfrqbsearchexpIncomestatement损益表Independentauditor独立审计Indirectmethod间接法Industry行业Inflation通货膨胀Inputmarket投入市场httpzhidaobaiducomsearchword分期付款ampfrqbsearchexpInstallmentobligation分期付款httpzhidaobaiducomsearchword无形资产ampfrqbsearchexpIntangibleasset无形资产IntentiontoconvertInterest利息Interestcoverageratio利息保障比率Interestbearingobligation附息债务httpzhidaobaiducomsearchword内部控制ampfrqbsearchexpInternalcontrolsystem内部控制系统Internalfinancing内部筹资InternalRevenueCode国内税收法规InternalRevenueService国内税收总署Interperiodtaxallocation跨期税款分摊Intraperiodtaxallocation所得税期内分摊Inventory存货Inventoryturnover存货周转httpzhidaobaiducomsearchword投资活动ampfrqbsearchexpInvestingactivities投资活动LLand土地不动产Lastinfirstout后进先出Lease租赁LeaseholdobligationLeverage杠杆效应Liability负债httpzhidaobaiducomsearchword年金ampfrqbsearchexpLifeofabond年金期间httpzhidaobaiducomsearchword后进先出法ampfrqbsearchexpLIFOconformityrule后进先出法一致性规则httpzhidaobaiducomsearchword后进先出法ampfrqbsearchexpLIFOliquidation后进先出法清算httpzhidaobaiducomsearchword后进先出法ampfrqbsearchexpLIFOreserve后进先出法准备Lineofcredit信用限额Liquidation清算Liquidity流动性Listedcompany上市公司Loancontract贷款合同Loancovenant贷款契约httpzhidaobaiducomsearchword长期投资ampfrqbsearchexpLongterminvestments长期投资Loss亏损Losscontingency或有损失Lowerofcostormarketrule成本与市价孰低原则MMACRS加速成本回收法修正系统Maintenanceexpenditure维修费用httpzhidaobaiducomsearchword管理会计ampfrqbsearchexpManagementaccounting管理会计Managementdiscretion管理决策httpzhidaobaiducomsearchword建议书ampfrqbsearchexpManagementletter管理建议书Manufacturingcompany制造公司Margin毛利Marktomarketaccounting按市场计价法会计Markdown减低标价Marketprice市场价格Marketratiohttpzhidaobaiducomsearchword市场份额ampfrqbsearchexpMarketshare市场份额Marketvalue市价Measurementtheory计量理论Merchandiseinventory商品盘存Merger合并MisclassificationMortgage抵押按揭Mortgagepayable应付抵押款httpzhidaobaiducomsearchword跨国公司ampfrqbsearchexpMultinationalcorporation跨国公司MultistepformatNhttpzhidaobaiducomsearchword自然资源ampfrqbsearchexpNaturalresourcecost自然资源成本Netassets净资产httpzhidaobaiducomsearchword账面价值ampfrqbsearc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