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1、 written by Prof.Lon LAULUSA 1/14 Glossary of finance terms English Chinese 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 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
2、 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
3、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 acqu
4、isition 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 written by Pr
5、of.Lon LAULUSA 2/14 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
6、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 r
7、atio 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 Busines
8、s combination 企业联合，企业合并 written by Prof.Lon LAULUSA 3/14 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 disbursement 现金支出 Cas
9、h 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 d
10、ate 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 Compu
11、lsory 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 accoun
12、ting 成本会计 Cost accounting analysis 成本会计分析 written by Prof.Lon LAULUSA 4/14 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 Curr
13、ent assets 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 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，
14、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 Disclosu
15、re 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 written by Prof.Lon LAULUSA 5/14 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 capita
16、l 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 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
17、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
18、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 written by Prof.Lon LAULUSA 6/14 G General accepted accounting principles 公认会计原则 Gains and losses 得失，
19、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
20、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 H Harmonization 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 written by Prof.Lon LAULUSA 7/14 I I
21、lliquid 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 Inc
22、ome 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 Intercomp
23、any 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 c
24、ontrol 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 written by Prof.Lon LAULUSA 8/14 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 deprecia
25、tion 盘存折旧法 Inventory valuation 存货计价，存货评价 Investment 投资 J Joint 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 K Key figure 关键数字 Key indicator 关键指标 L Land 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 Levera
26、ge 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
27、 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 written by Prof.Lon LAULUSA 9/14 M Make 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 Ma
28、rgin 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
29、低存货水品 Miscellaneous expenses 杂费 Monetary item 货币性项目 Mortgage 抵押权，抵押 written by Prof.Lon LAULUSA 10/14 N Necessary 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 capit
30、al 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 stockholders 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 presen
31、t 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
32、 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 receivab
33、le 应收票款 Notation 债权更新 written by Prof.Lon LAULUSA 11/14 O Objective 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
34、 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 Owners equity to total assets ratio 业主权益总额对资产总额的比率 Owners equity 业主产权 Ownership 所有权 P Paid-in capital 缴入资本，缴入成本，实收资本 Parent and subsidiary relationship 母子公司关系
35、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
36、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 written by Prof.Lon LAULUSA 12/14 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 val
37、ue 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 Q Quick assets ratio 速动资产比率 Quick ratio 速动比率 R Rate of
38、 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 R
39、atio 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
40、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 written by Prof.Lon LAULUSA 13/14 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 operatin
41、g profit to sales 营业利润对销售额之比 Ratio of profit to shareholders 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
42、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 Restate
43、ment 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 stockholders 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 S Sale and leaseback 售后租回 Semi-finished goods 半成品 Short-term assets 短期资产 Short-term decis
44、ion-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 Stockholders capital 股东资本 Stockholders 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 written by Prof.Lon LAULUSA 14/14 T Tangible as
45、sets 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 U Unit of product 产品单位 Unit price 单价 Unrealized gains or losses 未实现净损益 V Valuation 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 W Weighted average unit cost 加权平均单位成本 Working capital 营运资本，运转资本