财务会计英语专业常用词汇大全
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入
accessories 附属设备
accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项
accredited investors 经备案的投资人 accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得 acquisitions 兼并
Act on Product Liability （德国）生产责任法 action 诉讼
actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee管理费
Administrative Law（美国）行政法 advance notice 事先通知 advance 放款
adverse tax consequences 不利的税收后果 advertising 做广告
affiliated group 联合团体 affiliate 附属机构
African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议 agreement 协议 alliances 联盟
allocation of finance income 财务收益分配 allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度 amendment 修改
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
amortization schedule 摊销进度表 amortize 摊销
amount of recourse 求偿金额 amount of usage 使用量
AMT (Alternative Minimum Tax) （美国）可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款 appendix （契约性文件的）附件 applicable law 适用法律
applicable securities laws适用的证券法律 applicable tax life 适用的应纳税寿命 appraisal 评估
appraisers 评估人员 appreciation 溢价
appropriation provisions 拨款条例 appropriation 侵占
approval authority 核准权 approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
arbitration 仲裁
arm's length transaction 公平交易 arrangement 安排 arrest 扣留
Article 2A 美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程 AsiaLeaae 亚洲租赁协会 assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点 asset tracking 资产跟踪
asset-backed financing 资产支持型融资 asset-based lessor 立足于资产的出租人 asset-oriented lessor (经营租赁中的)资产导向型出租人 asset 资产
assignee 受让人 assignment 让与 association 社团
at the expiry 期限届满时
ATT (automatic transfer of title) 所有权自动转移
attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计
authenticate 认证 authentication 证实 authority 当局 authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 available-for-sale securities 正供出售证券 average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
backed-up servicer 替补服务者 balance sheet date 资产负债表日
bandwidth 带宽
bank affiliates 银行的下属机构 bank quote 银行报价
bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法
bankruptcy proceedings 破产程序 bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权 basic earnings per share每股基本收益 basic rent基本租金（各期应付的租金） beneficiaries受益人
big-ticket items大额项目 bill and collect开票和收款
binding agreement有约束力的协议 blind vendor discount卖主暗扣 bluebook蓝皮书（美国二手市场设备价格手册）
book income账面收入 book loses账面亏损 borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通 bridge桥梁
broker fee经纪人费 brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer推土机
bundled additional services捆绑（在一起的）附加服务
bundling捆绑（服务）
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发 business trust商业信托 by(e)-laws细则 byte字节
一、 资产类 Assets
Fixed asserts固定资产 stripe bad assets off 剥离不良资产 流动资产 Current assets
货币资金 Cash and cash equivalents 1001 现金 Cash
spot cash现款支付cash transaction现款交易 1002 银行存款 Cash in bank
Current assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments and inventory.
企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。 1009 其他货币资金 Other cash and cash equivalents
100901 外埠bu\\存款 Other city Cash in bank 100902 银行本票? Cashier’s cheque 100903 银行汇票 Bank draft
The payment was made by bank draft. 用银行的汇票支付。
Payment can be in the form of a personal check, bank draft or money order. 支付形式多样，如个人支票、银行汇票和邮汇。
I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张50万元的银行汇票，汇票上已有我的名字。 100904 信用卡 Credit card
credit card details usually means your credit card number and the expiry date. 信誉卡的细节通常指你的信誉卡号码和失效日期。
100905 信用证保证金 L/C Guarantee deposits
100906 存出投资款 Refundable deposits
The deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.
押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。 1101 短期投资 Short-term investments
The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account.
短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
110101 股票 Short-term investments – stock stock market股票市场 stock yield股票收益
110102 债券 Short-term investments - corporate bonds
Companies can easily get bank loans. The corporate bond market is well developed. 市场机制发育完全，企业容易获得贷款。
110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments – other
1102 短期投资跌价准备 Short-term investments falling price reserves US Federal reserves 应收款 Account receivable
Finally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given
根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施. 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance
Bank acceptance bill played essential function in this process. 这当中银行承兑汇票起到了至关重要的作用。 商业承兑汇票 Trade acceptance
If a seller extends credit to a time draft, they have made a trade acceptance. 如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，
1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable
Follow up account receivable in accordance with project process. 根据项目进程负责项目的款项回收。
Generally, enterprise enhancement takes account receivable, the account receivable internal control superiority can more unfold. 一般认为，企业对应收账款的重视加强，应收账款的内部优势会被更多的展现出来。
1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves
Fifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund established. 第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。
1151 预付账款 Advance money
We will advance him some money for traveling expenses.
1161 （弥补赤字）应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories
1201 物资采购 Supplies purchasing 1211 原材料 Raw materials
Force down the prices of raw materials 压低原材料价格
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance
Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 独立完成成本核算工作，建立工厂标准成本控制系统，负责标准成本的建立和更新。 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
For example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling prices, so the state had to make up the difference. 例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而城市销售价格又不能高了，购销价格倒挂，由国家补贴。
1251 委托加工物资 Work in process – outsourced Work in process 在制品
1261 委托代销商品 Trust to and sell the goods on a commission basis Trust to交给…(保管、办理等)
I advise you not to trust important documents to him.我劝你不要把重要文件交给他。
Commodities can be sold by the commercial departments on a commission basis. 委托商业部门代销。
1271 受托代销商品 Commissioned and sell the goods on a commission basis
All the equipment will be developed, built, installed and commissioned by Siemens. 所有的设备将由西门子开发、制造、安装和调试。
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages by stages; in stages 分阶段
1301 待摊费用 Deferred and prepaid expenses
Prepaid expenses shall be amortized according to period benefiting. 待摊费用应当按收益期分摊 长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks 140101 股票投资 Investment on stocks
140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds
140202 其他债权投资 Other investment on bonds
1421 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 creditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans
143101 本金 Principal
Please repay principal and interest. 请还本付息 143102 利息 Interest
Compound interest 复利 monthly interest 月息 Without interest charge无利息地 net interest 纯利, 净赚 floating interest rate 浮动利率 143103 减值准备 Depreciation reserves depreciation quota 折旧配额 depreciation method 折旧方法
财务会计英语专业常用词汇大全
