英汉微型金融词典
English-Chine Microfinance Glossary, July 2008 A
absorption accounting
Equivalent:full-cost accounting. 归纳记账法
等同于:全额成本记账法
abusive lending 滥发贷款
accelerated depreciation (of an ast) (资产的)加速折旧法,快速折旧法
acceleration of maturity Equivalent:prematuring. 加速偿付
等同于:提前偿付
account 账户、会计科目、账目 account balance 账户余额、帐户结余 account certification 会计证书
account entry
Equivalents:accounting entry, entry, journal entry. 会计分录 是指在经济账上对经纪业务的所作的纪录。
等同于:日记账分录,流水分录
account holder 账户持有人
accountancy
Equivalent: accounting.
会计学 是指会计的理论和实论。
accountant 会计师, 会计员
accounting 会计
accounting and internal control system 会计和内控系统
中学辅导班accounting ba 会计基础。指会计实务所依据的会计准则,会计基
础假定
accounting period 会计期间
accounting practice 核算惯例、会计实务。指会计人员在日常工作中所
使用的会计程序和方法
accounting prescriptions 会计准则
Accounting procedure 会计程序。指会计业务处理所采取的步骤 accounting standard 会计标准,会计准则。指处理会计业务时,最为适
当的作法
accounts payable (balance sheet liability
account)
应付账款(资产负债表的负债账目)
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accounts receivable (balance sheet, ast
account)
应收账款(资产负债表的资产账目)
accrual accounting 权责发生制,权责发生制记账法。确定收入和费用
的一种方法,等同于:由 确认一项会计业务而形
成的不需以现金立等同于收付的收入 或费用
accruals (accrual accounting)
应计(权责发生制)
accrued depreciation (balance sheet, ast account)
Equivalent:accumulated depreciation.应计折旧(资产负债表的资产账目) 等同于:累计折旧
accrued expen (accrual accounting, balance
sheet, liability account)
应计费用(权责发生制,资产负债表的负债账目)
accrued income (accrual accounting, balance sheet, liability account)
Equivalent:accrued revenue.应计收益(权责发生制,资产负债表的负债账目) 等同于:应计收入
accrued interest 应计利息 accrued revenue (accrual accounting, balance sheet, liability account)
应计收入
accumulated depreciation (balance sheet, ast account)
Equivalent: accrued depreciation.累计折旧(资产负债表的资产账目) 等同于:累计折旧
accumulated profit
Equivalent: earned surplus. 累计盈利
等同于:赚取盈余
accumulated rerves (balance sheet) Equivalent: rerves. 累计准备金(资产负债表) 等同于:准备金
accumulating savings and credit association
(ASCA)
储蓄和信用协会 ACH (automated clearinghou) ACH 自动票据清算所
acid-test ratio
Equivalent: quick ratio. 酸性试验比率,等同于速动比率 (quick ratio )
acquisition cost
Equivalent: historical cost.购置成本。一项资产的购置成本是以发贷票价格加上将 资产置于使用地点所发生的全部费用。其中包括运费和 安装费等 等同于:历史成本
active borrower 有效借款者
active client 有效客户、活跃客户 active loan 活跃贷款,有效贷款 active savings account 活跃存款账户 activity bad costing 作业成本法
actual amount 实际额度
actual cost 实际成本
actual loss 实际亏损,实际损失
actuary (insurance)保险计算员,精算师, 负责向保险公司提供保险
风险和 费用方面咨询的专家。
additional credit 追加贷款
adjustable rate 浮动比率,可调整的比率
adjusted cost of capital 调整后的资产成本
adjusted income 调整后的收入
adjusted income statement 调整后的损益表
adjusted interest rate 调整后的利息率
adjusted operating profit 调整后的营运利润
adjusted return on asts (AROA)
调整后的资产收益率
adjusted return on equity (AROE) 调整后的股本收益率
adjusted trial balance
Equivalent: post-closing trial balance.调整后的试算表
等同于:结账后试算平衡表
adjusting account 调整科目
adjusting entry
Equivalent: closing entry.调整分录。在会计期结束时,根据会计期假设和收入费用配比原则所作的有关应计和递延等会计分录
等同于:结账分录
adjustment 调整tae in
adjustment for subsidies 补贴调整
administrative efficiency 管理效率
administrative expen 管理费用
administrative expen rate 管理费比率
advance account 预付账户/科目
advance deposit 预付款
advance deposit requirement 预付款要求
advance repayment
Equivalents: payment in advance,
prepayment, repayment in advance.
提前还款
advances to employees (balance sheet, ast
account)
职工预支款(资产负债表的资产账目)
adver exchange-rate position 逆兑换率
adver opinion (audit)反面意见,不利意见 (审计)
adver lection 逆向选择
小王子
age bias 年龄偏见
age the portfolio(verb)对贷款进行账龄分析
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age-accrued interest (accrual accounting)账期应计利息(对应权责发生制会计)雅虎在线翻译
aged portfolio
Equivalents: aging of the portfolio, aging portfolio balance, portfolio aging. 贷款的账龄
同义词:aging of the portfolio, aging portfolio balance, portfolio aging
complicated什么意思aging categories (aging of loans)账龄分类(贷款帐龄) aging of delinquency 逾期贷款账龄分类
aging of loans 贷款账龄
aging of the portfolio 贷款账龄分类
aging portfolio balance 贷款余额的账龄
aging schedule 账龄时段表
agreed-upon procedure (audit)已商定好的步骤(审计) agribusiness credit 农业信贷
agricultural activity
Equivalent: farm activity. 农业活动
等同于:农场活动
agricultural bank 农业银行
agricultural finance 农业金融
agricultural finance project 农业金融项目
agricultural houhold 农户
agricultural loan 农业贷款
agricultural processing 农业加工
aid agency 援助机构
aid effectiveness 援助有效性
airtime (mobile phone)通话时间(移动手机)
allocate 分配,分摊
allocation ba (costing)分配基础(按成本计算)
allocation bad costing 基于成本的分配
allocation of loan proceeds 贷款收益分配
allocation of net income 纯收入分配
botelallocation of profits
Equivalent: appropriation of profits.
利润分配
allocation of resources 资源分配
allocation unit (costing)分配单元(按成本计算)
alternative financial institutions 替代金融机构
allowance for depreciation,rerve for
depreciation
折旧备付账户(等同于累计折旧账户),折旧资金Allowance,rerve(balance sheet) 备抵金,准备金(资产负债表)
AML (anti-money laundering) 反洗钱(AML)
amortization (ast) – generic term(资产的)摊销折旧 。指将资产的账面价值按照
费用的受益期进行分配。摊销这个词,主要适用
于无形资产和递延费用
amortization expen (income statement, expen account)摊销费用/分期偿还的费用(损益表中的费用账户)
amortization of a loan 贷款分期偿还
amortization schedule (of a loan)
Equivalents: repayment schedule, repayment plan (for a loan). (贷款的)分期偿还时间表
等同于:(贷款的)偿还表, 偿还计划
amortize a loan 分期偿还贷款
amortized principal (loan)分期偿还的(贷款)本金
amount outstanding 贷款余额
analysis grid 网格分析
annual depreciation of donated funds for
fixed asts
用于购买固定资产的捐赠基金的年度折旧 annual general meeting年度股东大会
cloly
annualization 年化/按年率计算
annualized interest rate 年度化利率
annualized percentage rate (APR)
An interest rate comprid of interest, commissions, and other costs that is
expresd on an annualized basis.年度百分比利率(APR)
一种含有利息、佣金、和其他按年计算的花费的利息比率
annuity年金英语动画片
anti-money laundering 反洗钱
anti-money laundering (AML) 反洗钱(AML) anti-money laundering regulation 反洗钱规则 apex funds 批发资金基金 apex institution 批发机构
applicable financial reporting framework
Equivalents: standards for financial
reporting, financial standards. 通行的财务报告框架
等同于:财务报告准则,财务准则
application for membership 会员资格申请
application for withdrawal 申请提款/退款申请,申请退股/退股申请 application of funds (financing plan)申请资金
appraisal 评估
古鸽
appropriation of profits
Equivalent: allocation of profits.
利润分配
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