会计英语 常用词.doc

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1、Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accou

2、nting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会I

3、nstitute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow

4、 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assump

5、tion 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders e

6、quity 股东权益Window dressing 门面粉饰Tier1capital一类资本Tier2capital二类资本Totalcreditlimit整体信用限额Totalcurrentassets流动资产总额Trade-off协定Tradecompanies贸易企业Tradecreditors应付账款Tradecredit商业信用Tradecycletimes商业循环周期Tradecycle商业循环Tradedebtors贸易债权人Tradedebt应收账款TradeIndemnity贸易赔偿Tradereferences贸易参考Tradingoutlook交易概况Tradingpro

7、fit营业利润Traditionalcashflow传统现金流量TripleA三AUCP跟单信用证统一惯例Uncovereddividend未保障的股利UniformCustoms&Practice跟单信用证统一惯例Unpaidinvoices未付款发票Unsecuredcreditors未担保的债权人Usefulnessofliquidityratios流动性比率的作用Usesofcash现金的使用Usingbankriskinformation使用银行风险信息Usingfinancialassessments使用财务评估Usingratios财务比率的运用Usingretention-of

8、-titleclauses使用所有权保留条款Valuechain价值链ValueofZscoresZ值模型的价值Variablecosts变动成本Variableinterest可变利息Varietyoffinancialratios财务比率的种类Vettingprocedures审查程序Volatitlerevenuedynamic收益波动Volumeofsales销售量Warningsignsofcreditrisk信用风险的警示Workingassets营运资产Workingcapitalchanges营运资本变化额Workingcapitalmanagement营运资本管理workin

9、gcapitalratios营运资本比率workingcapital营运资本Write-downs资产减值Write-offs勾销ZscoreassessmentsZ值评估zscoremodelsz值模型Zscoresz值ZscoringZ值评分系统2Mmethod2M法3Mmethod3M法Ratioanalysis比率分析RatioanalystweaknessesL率分析的缺陷Realinsolvency真实破产Realizationconcept实现原则Realsalesgrowth实际销售收入增长率Receivables应收账款Recession衰退Reducingdebtors冲减

10、应收账款Reducingprofits冲减利润Reducingprovisions冲减准备金Reducingreportedprofits冲减账面利润Reducingstocks减少存货RegistrarofCompanies企业监管局Regulatoryrisk监管风险Releasingprovisions冲回准备金Relocationexpenses费用再分配Reminderletters催缴单Repaymentondemandclause即期偿还条款Replacementofprincipal偿还本金Reportofchairman总裁董事长报告Reserveaccounting准备金核

11、算Residualcashflows剩余现金流量Restrictingbaddebts限制坏账Restrictionsonsecuredborrowing担保借款限制Retention-of-titleclauses所有权保留条款Revenues总收入Risk-reward风险回报Risk-weightedassets风险加权资产Riskanalysisreports风险分析报告Riskandbanks风险与银行Riskandcompanies风险与企业RiskandReturn风险与回报Riskcapital风险资本ROCE资本收益率Romaplaclauses“一手交钱一手交货”条款Sal

12、es销售额Secondaryratios分解比率Securedassets担保资产Securedcreditors有担保债权人Securedloans担保贷款Securemethodsofpayment付款的担保方式SecuritiesandExchangeCommission（美国）证券交易委员会Securitygeneralprinciples担保的一般原则Securityguarantees抵押担保Securityofpayment付款担保Segmentation细分Settingandpolicingcreditlimits信用限额的设定与政策制定Settlementdiscount（

13、提前）结算折扣Settlementterms结算条款Shareprice股价Short-termborrowing短期借款Short-termcreditors短期负债Short-termism短期化SIC常务诠释委员会Short-termliabilities短期债务Significanceofworkingcapital营运资金的重要性Singlecreditcustomer单一信用客户Singleratioanalysis单一比率分析Sizeofcreditrisk信用风险的大小Slowstockturnover较低的存货周转率Sourcesofassessments评估信息来源Sour

14、cesofcreditinformation信用信息来源Sourcesofrisk风险来源Sovereignrating主权评级Specialistagencies专业机构Specificdebtissue特别债券发行Speculativegrades投机性评级Speculative投机性Splitrating分割评级Spotrate现价（即期比率）Spreadsheets电子数据表Staffredundancies员工遣散费Standard&Poors标准普尔StandardandPoor标准普尔Standardsecurityclauses标准担保条款Standbycredits备用信用证

15、StandingInterpretationsCommittee证券交易委员会Standingstartingcreditlimits持续更新信用限额Statisticalanalysis统计分析Statisticaltechniques统计技巧Statusreports（企业）状况报告Stocks股票Stockvaluations存货核算Straightlinedepreciationmethod直线折旧法Strategicpositioning战略定位Suplusassets盈余资产Suplusrating盈余评级Supplierpower供应商的力量Supplychain供应链Suppo

16、rtrating支持评级Swapagreement换合约Swaps互换SWOTanalysisSWOT分析Symptomsoffailurequestionnaires企业破产征兆调查表Takeovers收购Taxpayments税务支付Technicalinsolvency技术破产Technologyandchange技术进步Termloan定期贷款Termofborrowing借款期限Thirdpartyguarantees第三方担保Measurementandjudgment计量与判断Measuringrisk风险计量Medium-termloan中期贷款Microcomputermod

17、elling计算机建模Minimumcurrentratiorequirement最低流动比率要求Minimumleverageratio最低举债比率Minimumnet-worthrequirement最低净值要求Minimumnetworth最低净值Minimumriskassetratio最低风险资产比率Monitoringactivity监管活动Monitoringcredit信用监控Monitoringcustomercreditlimits监管客户信贷限额Monitoringrisks监管风险Monitoringtotalcreditlimits监管全部信贷限额Monthlyrep

18、orts月报Moodysdebtrating穆迪债券评级Mortgage抵押mprovingbalancesheet改善资产负债表Multiplediscriminateanalysis多元分析Nationaldebt国家债务NCI无信贷间隔天数Near-cashassets近似于现金的资产Negativecashflow负现金流量Negativenetcashflow负净现金流量Negativeoperationalcashflows负的经营性现金流量Negativepledge限制抵押Netbookvalue净账面价值Netcashflow净现金流量Networthtest净值测试Newe

19、ntrants新的市场进人者Nocreditinterval无信贷间隔天数Non-cashitems非现金项目Non-corebusiness非核心业务Non-operationalitems非经营性项目Obtainingpayment获得支付One-manrule一人原则Openaccountterms无担保条款Operatingleases经营租赁Operatingprofit营业利润Operationalcashflow营性现金流量Operationalflexibility营弹性Optimalcredit最佳信贷Ordercycle订货环节Ordinarydividendpayment

20、s普通股股利支付Organizationofcreditactivities信贷活动的组织Over-trading过度交易Overduepayments逾期支付Overviewofaccounts财务报表概览Parentcompany母公司PAT税后利润Paymentinadvance提前付款Paymentobligations付款义务Paymentrecords付款记录Paymentscore还款评分PBIT息税前利润PBT息后税前利润Percentagechange百分比变动Performancebonds履约保证Personalguarantees个人担保Planningsystems计

21、划系统Pledge典押Points-scoringsystem评分系统Policysetting政策制定Politicalrisk政治风险Potentialbaddebt潜在坏账Potentialcreditrisk潜在信用风险Potentialvalue潜在价值Predictingcorporatefailures企业破产预测Preferencedividends优先股股息Preferredstockholders优先股股东Preliminaryassessment预备评估Premiums溢价Primaryratios基础比率Priorchargecapital优先偿付资本Priorityc

22、ashflows优先性现金流量Priorityforcreditors债权人的清偿顺序Prioritypayments优先支付Productlifecycle产品生命周期Productmarketanalysis产品市场分析Productrange产品范围Products产品Professionalfees专业费用Profitabilitymanagement盈利能力管理Profitabilityratios盈利能力比率Profitability盈利能力Profitandlossaccount损益账户Profitmargin利润率Profit利润Promissorynotes本票Propert

23、yvalues所有权价值Providersofcredit授信者Provisionaccounting准备金会计处理Prudenceconcept谨慎原则Publicinformation公共信息Publicrelations公共关系Purposeofcreditratings信用评级的目的Purposeofratios计算比率的目的Qualitativecovenants定性条款Quantitativecovenants定量条款Querycontrol质疑控制Quickratio速动比率Ratingexercise评级实践Ratingprocessforacompany企业评级程序Impli

24、eddebtrating隐含债务评级Importanceofcreditcontrol信贷控制的重要性Improvedproducts改进的产品In-housecreditratings内部信用评级Incomebonds收入债券Incomestatement损益表Increasingprofits提高利润Increasingreportedprofits提高账面利润Indemnityclause赔偿条款Indicatorsofcreditdeterioration信用恶化征兆Indirectloss间接损失Individualcredittransactions个人信用交易Individual

25、rating个体评级Industrialreports行业报告Industrialunrest行业动荡Industrylimit行业限额Industryriskanalysis行业风险分析Industryrisk行业风险Inflow现金流入Informationinfinancialstatements财务报表中的信息Inhouseassessment内部评估Inhousecreditanalysis内部信用分析Inhousecreditassessments内部信用评估Inhousecreditratings内部信用评级Initialpayment初始支付Insolvencies破产Inst

26、itutionalinvestors机构投资者Insureddebt投保债务Intangiblefixedasset无形固定资产Inter-companycomparisons企业间比较Inter-companyloans企业间借款Interestcost利息成本Interestcoverratio利息保障倍数Interestcovertest利息保障倍数测试Interestholiday免息期Interestpayments利息支付Interestrates利率Interest利息Interimstatements中报（中期报表）Internalassessmentmethods内部评估方法

27、Internalfinancingratio内部融资率InternalRevenueService美国国税局InternationalAccountingStandards（IAS）国际会计准则InternationalAccountingStandardsCommittee国际会计准则委员会InternationalChamberofCommerce国际商会Internationalcreditratings国际信用评级InternationalFactoringAssociation国际代理商协会Internationalsettlements国际结算Inventory存货Inverseo

28、fcurrentratio反转流动比率Investmentanalysts投资分析人员Investmentpolicy投资政策Investmentrisk投资风险Investmentspending投资支出Invoicediscounting发票贴现Issueddebtcapital发行债务资本Issueofbonds债券的发行Junkbondstatus垃圾债券状况Just-in-timesystem（JIT）适时系统Keycashflowratios主要现金流量指标Laborunrest劳动力市场动荡Large.Scaleborrower大额借贷者Legalguarantee法律担保Leg

29、alinsolvency法律破产Lendingagreements贷款合约Lendingcovenants贷款保证契约Lendingdecisions贷款决策Lendingproposals贷款申请Lendingproposition贷款申请Lendingtransactions贷款交易Lettersofcredit信用证Leverage财务杠杆率LIBOR伦敦同业拆借利率Lien留置Liquidassets速动资产Liquidationexpenses清算费Liquidation清算Liquidityandworkingcapital流动性与营运资金Liquidityratios流动比率Li

30、quidityrun流动性危机Liquidityshortage流动性短缺Liquidity流动性Loancovenants贷款合约Loanguarantees贷款担保Loanprincipalrepayments贷款本金偿还Loanprincipal贷款本金Loanreview贷款审查LondonInter-bankOfferedRate伦敦同业拆借利率Long-termfunding长期融资Long-termrisk长期风险Longtermdebt长期负债Management管理层Marginallending边际贷款Marginaltradecredit边际交易信贷Marketing市场

31、营销Marketsurveys市场调查Markets市场Matchingconcept配比原则Materialadverse-changeclause重大不利变动条款Maximumleveragelevel最高财务杠杆率限制Electronicdatainterchange（EDI）电子数据交换Environmentalfactors环境因素Equitycapital权益资本Equityfinance权益融资Equitystake股权Eucountries欧盟国家Eudirectives欧盟法规Eulaw欧盟法律Eurobonds欧洲债券Europeanparliament欧洲议会Europe

32、anUnion欧盟Evergreenloan常年贷款Exceptionalitem例外项目Excessivecapitalcommitments过多的资本承付款项Exchange-controlregulations外汇管制条例Exchangecontrols外汇管制Exhaustmethod排空法Existingcompetitors现有竞争对手Existingdebt未清偿债务Exportcreditagencies出口信贷代理机构Exportcreditinsurance出口信贷保险Exportfactoring出口代理Exportsales出口额ExportsCreditGuarant

33、eeDepartment出口信贷担保局Extendingcredit信贷展期Externalagency外部机构Externalassessmentmethods外部评估方式Externalassessments外部评估Externalinformationsources外部信息来源Extraordinaryitems非经常性项目Extras附加条件Facilityaccount便利账户Factoringdebts代理收账Factoringdiscounting代理折扣Factoring代理FactorsChainInternational国际代理连锁Failurepredictionscor

34、es财务恶化预测分值FASB（美国）财务会计准则委员会Faultycreditanalysis破产信用分析Fees费用Finance，workingcapital为营运资金融资Finance，newbusinessventures为新兴业务融资Finance，repayexistingdebt为偿还现有债务融资Financialassessment财务评估Financialcashflows融资性现金流量Financialcollapse财务危机Financialflexibility财务弹性Financialforecast财务预测Financialinstability财务的不稳定性Fin

35、ancialratinganalysis财务评级分析Financialratios财务比率Financialriskratios财务风险比率Financialrisk财务风险FitchIBCAratings惠誉评级FitchIBCA惠誉评级Fixedassets固定资产Fixedchargecover固定费用保障倍数Fixedcharge固定费用Fixedcosts固定成本Floatingassets浮动资产Floatingcharge浮动抵押Floorplanning底价协议Focus聚焦Forcedsalerisk强制出售风险Foreignexchangemarkets外汇市场Forfai

36、ting福费廷Formalcreditrating正式信用评级Forwardrateagreements远期利率协议FRAs远期利率协议Fundmanagers基金经理Fxtransaction外汇交易GAAP公认会计准则Gearing财务杠杆率Geographicalspreadofmarkets市场的地理扩展Globaltarget全球目标Goingconcernconcept持续经营原则Goodlending优质贷款Goodtimes良好时期Governmentagencies政府机构Governmentinterference政府干预Grossincome总收入Guaranteedlo

37、ans担保贷款Guaranteeofpayment支付担保Guarantees担保High-riskloan高风险贷款High-valueloan高价值贷款Highcreditquality高信贷质量Highcreditrisks高信贷风险Highdefaultrisk高违约风险Highinterestrates高利率Highlyspeculative高度投机Highriskregions高风险区域Historicalaccounting历史会计处理Historicalcost历史成本IASC国际会计准则委员会IAS国际会计准则IBTT息税前利润ICE优质贷款原则Idealliquidityr

38、atios理想的流动性比率Iimprovingreportedassetvalues改善资产账面价值Creditdeterioration信用恶化Creditexposure信用敞口Creditgrantingprocess授信程序Creditinformationagency信用信息机构Creditinformation信用信息Creditinsuranceadvantages信贷保险的优势Creditinsurancebrokers信贷保险经纪人Creditinsurancelimitations信贷保险的局限Creditinsurance信贷保险Creditlimitsforcurren

39、cyblocs货币集团国家信贷限额Creditlimitsforindividualcountries国家信贷限额Creditlimits信贷限额Creditmanagement信贷管理Creditmanagers信贷经理Creditmonitoring信贷监控Creditnotes欠款单据Creditordays应付账款天数Creditperiod信用期Creditplanning信用计划Creditpolicyissues信用政策发布Creditpolicy信用政策Creditproposals信用申请Creditprotection信贷保护Creditquality信贷质量Creditr

40、atingagencies信用评级机构Creditratingprocess信用评级程序Creditratingsystem信用评级系统Creditrating信用评级Creditreferenceagencies信用评级机构Creditreference信用咨询Creditriskassessment信用风险评估Creditriskexposure信用风险敞口Creditriskinsurance信用风险保险Creditrisk.Individualcustomers个体信用风险Creditrisk：bankcredit信用风险：银行信用Creditrisk：tradecredit信用风险：

41、商业信用Creditrisk信用风险Creditscoringmodel信用评分模型Creditscoringsystem信用评分系统Creditscoring信用风险评分Creditsqueeze信贷压缩Credittakenratio受信比率Creditterms信贷条款Creditutilizationreports信贷利用报告Creditvetting信用审查Creditwatch信用观察Creditworthiness信誉Cross-defaultclause交叉违约条款Currencyrisk货币风险Currentassets流动资产Currentdebts流动负债Currentr

42、atiorequirement流动比率要求Currentratios流动比率Customercare客户关注Customercreditratings客户信用评级Customerliaison客户联络Customerrisks客户风险Cut-offscores及格线Cycleofcreditmonitoring信用监督循环Cyclicalbusiness周期性行业Dailyoperatingexpenses经营费用Dayssalesoutstanding收回应收账款的平均天数Debentures债券Debtcapital债务资本Debtcollectionagency债务托收机构Debtissuer债券发行人Debtorsassets债权人的资产Debtordays应收账款天数Debtprotectionlevels债券保护级别