Glossary of finance terms
English – Chine
A
Abstract of financial statement 财务报表摘要
Account 项目，账户，账，账款，会计科目
Account balance 账户余额，账目余额
皇室英语Account classification 账户分类
Account number 账号，账户编号
Account of asts 资产账户
Account payable 应付账款
Account payable ledger 应付账款分类账
Account payable-non trade 贷款外其他应付款项
Account payable ratio 应付账款比率
Account payable to purchas ratio 应付账款对进货比率
Account receivable ledger 应收账款分类账
Accounting 会计，会计学，会计工作
Accounting depreciation 会计折旧
Accounting document 会计单据，会计单证，会计凭证Accounting equation 会计恒等式，会计等式，会计方程式Accounting information system 会计资讯系统，会计信息系统，计算机会计系统Accounting standard 会计标准，会计准则
Accounting valuation 会计计价，会计估价
Accrual accounting 应计制会计，权责发生制会计
Accrual basis 权责发生制，应计制，责权发生制Accumulated amortization 累积摊销
Accumulated depreciation 累积折旧
Accumulated income 累积收益
every oneActivity ratio 周转率，业务比率
genreActual inventory 实际库存
Added value tax 增值税
Adjusted acquisition cost 调整后购置成本，调整后取得成本
Aging of account receivable 应收账款的账龄分析
Amortizable 可分批偿还的，可摊提的
Amortization method 摊销法，摊还法
Amortization period 摊还期，折旧期
Amortized cost 已摊销成本，摊余成本
Analysis by nature of cost item 按费用项目性质分析
Analysis of financial statement 财务报表分析
Analysis of profit and loss 盈亏分析
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Analytical accounting 分析性会计
Annual financial report 年终财务报表
Annual financial statement 年度财务报表
Annuity 年金
Asts income ratio 资产收益比率
Asts liability ratio 资产负债比率，债务比率Asts ratio 资产比率
Asts valuation 资产计价
Audited financial statement 已审计财务报表Auxiliary book 辅助账簿
Auxiliary ledger 辅助分类账
Average account payable period 应付账款平均到期日Average account receivable turnover ratio 平均应收账款周转率
B
Bad debt 呆账，坏账
Bad debt provision 坏账准备
Bad debt ratio 坏账比率
Balance sheet 资产负债表，平衡表Balance sheet analysis 资产负债表分析Balance sheet classification and valuation 资产负债表分类和评价Balance sheet-income statement ratio 资产负债表与收益表比率Balance sheet ratio 资产负债表比率Balanced working capital policy 平衡性流动资金政策Benchmark 基准数据，基准
Book value 账面价值
Book value of common stock 普通股账面价值
Book value of preferred stock 优先股账面价值Borrowing 借款，借贷
Breakeven analysis 损益平衡分析，保本分析Breakeven sale 损益分界销售额Breakeven sale volumes 保本销售量
Business combination 企业联合，企业合并
C
Capital 资本
Capital employed 使用的资本额
Capital expenditure 资本性支出
Capital structure ratio 资本结构比率
Capitalization 资本化，本金化
Cash 兑现，付现款，支现金，现金，现款Cash and deposit with bankn account 现金及银行存款账户
Cash collection basis 收现金，现金收入制
Cash disburment 现金支出
Cash flow 现金流量，现金流转，现金流动
Cash flow statement 现金流动表，现金流转表，现金流量表Cash generated by operation 营业所得现金
Cash receipts and disburments statement 现金收支表
Certified account 已查证账目
Certified financial statement 已证明财务报表，已查证的财务报表，
审定的决算表，审定的财务报表Changes in working capital 营运资金的变动
Chartered accountant 特许会计师
Closing date 结账日期
Closing trial balance 结账试算表
Collection 托收，收款，无证托收，收账Comparability concept 可比性观念
Comparability principle 可比性原则
Comparative balance sheet 比较资产负债表
Comparative analysis 比较分析
hat是什么意思译Comparative financial statement 比较财务报表
maidenComparative profit and loss statement 比较损益表
Completeness 完整性
Compound 以复利计算
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Compulsory audit 强制审计，法定审计
Confirmation letter 证询信函
Consolidated balance sheet 合并资产负债表
Consolidated financial statement 合并财务报表
Consolidated income statement 合并收益表
Consolidated income tax 合并所得税
Consolidated net profit 合并纯利
Consolidated profit and loss account 综合损益账how do you e
Contribution margin 贡献差，贡献毛益
Cost accounting 成本会计
Cost accounting analysis 成本会计分析
Cost-and-benefit analysis 成本及收益分析
Credit 信用证，信贷，信用，贷记，税收抵免，
债权，贷方，贷项，记入贷方，赊销
Credit balance 贷方余额，贷差，结欠
Current and accrued asts 本期应计资产
Current and accrued liability 本期应计债务
Current asts 流动资产
Current asts cycle 流动资产循环
Current asts to current debt ratio 流动资产与流动负债之比
Customer 顾客，客户，买主
D
Days of average inventory 库存存货平均周转天数
Days of turnover 周转天数
Days purchas to account payable ratio 采购与应付账款比率
Days sales in account receivable 应收账款的销售天数
Days sales in inventory 存货可供销售天数
Days to ll inventory 存货销售天数
Debit 借方余额，借入，借项，借方，借记
Debit balance 借方余额
Debt net-worth ratio 债务对资本净值比率
Decision making 制定决策
Deferred asts 递延资产
Deferred liability 递延负债，长期负债
Deferred tax 递延税，递延税额
Defined benefit plan 固定受益额退休金计划
Defined contribution plan 固定分担额退休金计划
Depreciation 贬值，折旧
Depreciation rate 折旧率
Detail account 明细帐户
Disburment 支付
Disclosure 反映，开示，披露，揭示，公开
Discount rate 折现率，折扣率，贴现率
Discounted rate of return 折现收益率
Dividend 股息，股利
Double entry 复式记入，复式分录
E
Earnings 收益，收入，工资，利润，盈利Elasticity analysis 弹性分析
Employee benefit 职工福利费
Employee welfare fund 职工福利基金
End of year 年末
Equity 权益，公平，业主产权，平衡法Equity capital 股本，权益资本，股份
Equity ownership 资本所有权，产权所有权Expected cash flow 预计现金流量
Expected earnings 预期收益
External finance 外来资金
Extraordinary expen 特别费用
mbkExtraordinary item 非常项目
F
Fair value 公平合理价值
Feasibility study 可行性研究
Fictious capital 架空资本
Final inventory 最后盘存，期末存货
Financial accounting 财务会计
Financial ratio 财务比率
Financial statement 财务报表
Financial statement account 财务报表账户
Financial statement analysis 财务报表分析
Financial strategy 财政战略
Finished goods inventory 产成品库存
First-in-first-out method 排队的数据结构，先进先出法Fixed asts 固定资产
Fixed cost 固定成本
Fixed tangible asts 固定有形资产
Flow of investment 投资量
Flow of operation 营业流程
Footnote to financial statement 资产负债表脚注
Forecasted financial statement 预测财务报表
Forecasted income statement 预测收益表
Fundamental of financial accounting 财会基础
minutemenFurniture and fixture 器具装置
Future value 终值
