Glossary of finance termsEnglish – ChineseAAbstract 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Account classification 账户分类Account number 账号，账户编号Account of assets 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 purchases 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Activity ratio 周转率，业务比率Actual 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Assets income ratio 资产收益比率Assets liability ratio 资产负债比率，债务比率Assets ratio 资产比率Assets 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BBad 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CCapital 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 disbursement 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 disbursements 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Comparative financial statement 比较财务报表Comparative profit and loss statement 比较损益表Completeness 完整性Compound 以复利计算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 assets 本期应计资产Current and accrued liability 本期应计债务Current assets 流动资产Current assets cycle 流动资产循环Current assets to current debt ratio 流动资产与流动负债之比Customer 顾客，客户，买主DDays of average inventory 库存存货平均周转天数Days of turnover 周转天数Days purchases 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 sell 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 assets 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Disbursement 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EEarnings 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 expense 特别费用Extraordinary item 非常项目FFair 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 assets 固定资产Fixed cost 固定成本Fixed tangible assets 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Furniture and fixture 器具装置Future value 终值GGeneral accepted accounting principles 公认会计原则Gains and losses 得失，利得和损失Gains in market value 市价利得Gains on disposal of fixed assets 变卖固定资产收益Gains or losses on foreign currency conversion 外币兑换损益Gearing ratio 组合率，财务传动比率General accounting 一般会计，普通会计，总会计General and administrative expenses 总务及管理费用General journal 普通日记簿，普通日记账Generally accepted accounting principle 公认会计原则Going concern principle 持续经营原则，继续经营原则Goods 货物Goodwill 商誉Gross 总计，毛重Gross amount 总额Gross earnings 总收益Gross margin 毛益，毛利HHarmonization of accounting 会计的协调Hedge fund 套期交易基金Historical accounting 历史会计Historical cost 过去成本，历史成本Horizontal analysis 横向分析IIlliquid 无流动资金，不能变现Illiquid assets 非流动资金Illiquidity 非流动性Immaterial capital 非实物资本Immediate payment 即付Income 收益，所得Income account 收益账户Income after interest 利息后收益Income after tax 税后收益Income analysis 收益分析Income and retained earnings statement 收益和留存收益表Income before interest and tax 支付利息和税前收益Income collection 收益的收取Income statement analysis 损益表分析Increase of capital 增资Inflation 通货膨胀Inflation accounting 通货膨胀会计Inflow 输入Initial inventory 期初存货Insurance expenses 保险费用Intangible assets 无形资产Intangible fixed assets 无形固定资产Intercompany elimination 公司间账项抵消Intercompany expenses 公司间费用Intercompany profit elimination 公司间利润抵消Intercompany receivable and payable 公司间应收应付款Intercompany sale 公司间内部销售，公司间销售Intercompany transaction 公司间会计事项，公司间内部往来业务Interest 利息Interest paid 付出利息Interim financial statement 期中财务报表，中期财务报表Intermediate goods 半成品Internal audit 内部审计Internal auditor 内部审计师Internal control 内部控制Internal control questionnaire 内部控制问卷，内部控制情况调查表，内部控制情况问卷Internal control system 内部控制制度Internal financing 内部筹资Internal rate method 内部利率法Internal rate of return 内部报酬率Internal rate of return method 内部报酬率法Internal ratio 内部比率Inventory method of depreciation 盘存折旧法Inventory valuation 存货计价，存货评价Investment 投资JJoint venture 合资经营，联合短期投资，合资联营Journal 日记簿，分录账，分录簿KKey figure 关键数字Key indicator 关键指标LLand and building 土地及房屋Last in-first-out method 后进先出法Lease 租赁Lease back 返回租赁Leasing finance 租用融资Ledger 分类账Ledger account 分类账账户Leverage 杠杆作用Leverage effect 举债经营效果Leverage factor 杠杆系数Leverage ratio 举债经营比率，杠杆比率Liability account 负债账户Liability and capital item 负债资本项目Liability and net-worth 负债和净债Liability to net worth ratio 负债对净值比率Liquidation value 清算价额，清算价值Liquidity ratio 流动性比率，变现力比率，偿债能力率Loan 贷款Long-term debt to equity ratio 长期债务对产权的比率Long-term lease 长期租赁Long-term liability 长期负债Long-term loan 长期贷款Long-term rate of interest 长期利率MMake or buy analysis 自产或外购分析Management accounting 管理会计Manipulation of account 篡改账目Manufacturing cost of goods sold 销售品制造成本Manufacturing expenses 制造费用Margin 毛利Margin on variable cost 变动成本毛利Market price basis 市价制Market rate of interest 市场利率Market rate of return 市场风险收益率Materiality 重要性Materiality concept 重要性概念Maturity date 到期日Maximization of profit 利润最大化Merchandise 商品Method of financing 筹资方式Minimum desired rate of return 最低预期报酬率Minimum stock level 最低存货水品Miscellaneous expenses 杂费Monetary item 货币性项目Mortgage 抵押权，抵押NNecessary retained earnings 必要留存收益Negative goodwill 负商誉Negative working capital 负数运转资本，负运用资本Net account receivable 应收账款净额Net assets 净资产，资产净额Net assets value 资产净值Net book value 账面净值Net capital employed 使用资本净值Net cash flow 净现金流量Net current assets 流动资产净额Net earnings 业务净收益，净得工资Net income after income tax 所得税后净收益，扣除所得税后净利Net income to net sale ratio 净收益与销货净额比率Net income to stockholder’s equity ratio 净收益对资产总额权比率Net inflow 净现金流入Net operating loss 营业净损失Net present value 净现值Net present value method 净现值法Net profit margin 净利率Net quick assets 净速动资产，速动资产净额Net realizable value method 可变现净值法，可实现净值法Net realizable value 可变现净值Net working assets 营运资产净额Net working capital 净营运资本Net worth 净值，资本净值Net worth to fixed assets ratio 资本净值对固定资产比率Neutrality 中立性Next in first-out method 次进先出法Nominal amount 面额，名义金额Nominal annual rate 名义年率Nominal interest rate 名义利率Nominal rate 名义利率Non current assets 非流动资产Non current liability 非流动负债Non financial information 非财务信息Non monetary assets 非货币性资产，非现金资产Non operating expenses 营业外费用Non viable project 不可行的投资项目Note payable 应付票款Note receivable 应收票款Notation 债权更新OObjective of accounting 会计目标Objective of financial reporting 财务报告的目标Objectivity principle 客观性原则Obsolete assets 过时资产Obsolete equipment 陈旧设备Obsolete inventory 过时存货Obsolete merchandise 过时商品Old account 旧账Operating breakeven chart 营业损益分界图表Operating leverage 营业杠杆率Operating leverage ratio 营业杠杆比率Operating performance ratio 营业实绩比率，营业绩效比率Outstanding expenses 应付费用Own share 自有股份Owner’s equity to total assets ratio 业主权益总额对资产总额的比率Owner’s equity 业主产权Ownership 所有权PPaid-in capital 缴入资本，缴入成本，实收资本Parent and subsidiary relationship 母子公司关系Parent company 总公司，股权公司，母公司，控股公司Parent firm 母公司Parity clause 平价条款Parity price 对等价格，等值价格，平价Parity quotation 平价牌价Parity ratio 平价率Pay in advance 预付Payroll 发放工薪额，工资表，工资总额Penalty 违约罚金，罚款Pension benefit 抚恤金Performance appraisal 绩效考评，业绩评价Performance evaluation 绩效评价，业绩评价Performance measurement 绩效计量，业绩评价Performance obligation 履行义务的债务Perpetuity 永续年金Petty cash 备用金，零用现金，小额支出，零用金Plant assets 设备资产Position of account 账目情况Position of break-even 损益分歧点的地位Positive goodwill 正商誉，可靠的商誉，良好的商誉Prepaid expenses 预付费用Prepaid interest 预付利息Present value 现值Present value method 现值法Price earnings ratio 价格收益比率Principle of materiality 重要性原则Profit and loss account 损益账户Profit and loss statement 损益表Profit ratio 利润比率Profitability analysis 获利能力分析Provision for depletion 折耗备抵Provision for depreciation 备抵折旧，累计折旧QQuick assets ratio 速动资产比率Quick ratio 速动比率RRate of profit on capital employed 使用资本利润率Rate of return on assets 资产报酬率Rate of return on sale 销货报酬率，销货利润率Rate of return on total assets 资产总额利润率，资产利润率Rate of stock turnover 存货周转率Rate of net profit 纯利率Ratio analysis 比率分析Ratio analysis of stock to sale 存货量与销售量比率分析Ratio for financial analysis 财务分析比率Ratio of account payable to purchase 应付账款对购货比率Ratio of account receivable to net sale 应收账款对净销售额比率Ratio of accumulated depreciation to cost of fixes assets 累积折旧对固定资产成本比率Ratio of bad debt to credit sale 呆账赊账比率Ratio of capital investment 资本投资比率Ratio of cost of sale 销售成本的百分比Ratio of current assets to current liability 流动资产对流动负债比率Ratio of current assets to total assets 流动资产对资产总额比率Ratio of margin 差额比率Ratio of margin on sale to net sales 销货毛利对销货实值比率Ratio of net sales to fixed assets 销售净额与固定资产比率Ratio of net sales to total assets 销售净额对资产总额比率Ratio of operating profit to sales 营业利润对销售额之比Ratio of profit to shareholder’s equity or to sales 利润对股东权益或销售额比率Ratio of quick assets to current liability 速动资产对流动负债比率Ratio of selling and administrative expenses to net sales 推销及管理费用对销售净额比率Raw material inventory 原材料存货Realizable value 可变现价值Realization principle 收益实现原则，实现原则Reconciliation account 调节账户Reconciliation statement 对账单Reconciling the bank account 调节银行存款账Registered capital 注册资本Repair cost 修理成本Replacement cost 重置成本Research and development cost 研究和开发成本Reserve 准备金，准备Reserve for depreciation 折旧准备Reserved capital 准备资金Residual earnings 剩余收益Restatement of balance sheet 资产负债表改编Restatement of income statement 收益表改编Return on investment 投资报酬率Return on stockholder’s equity 股东权益报酬率Revenue realization principle 营业收入实现原则Revenue recognition principle 营业收入确认原则SSale and leaseback 售后租回Semi-finished goods 半成品Short-term assets 短期资产Short-term decision-making 短期决策Short-term liability 短期负债Skeleton balance sheet 骨架式资产负债表Social capital 社会资本Solvency 偿债能力Stockholder’s capital 股东资本Stockholder’s equity 股权，股东权益Straight-line method 使用年限法Straight-line amortization 直线摊销Straight-line depreciation 直线折旧TTangible assets 有形资产Tangible assets to net worth ratio 有形资产对净值比率Taxable income 应税所得Time value of money 货币时间价值Traceability 追溯，可溯性Trial balance 试算表Trial balance after closing 结账后试算表True value rule 真正价值规则Turnover 周转，周转次数Turnover ratio 周转率UUnit of product 产品单位Unit price 单价Unrealized gains or losses 未实现净损益VValuation 评价Valuation method 估价折旧法Variable cost 变动成本Variable cost per unit 单位变动成本Variable margin 变动差益Vertical analysis 纵向分析Volume of sale 销售量WWeighted average unit cost 加权平均单位成本Working capital 营运资本，运转资本。