1、大家学习网 国际会计术语英汉对照 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 Publi
2、c Accountant 注册会计师 Cost accounting 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 I
3、nstitute of Internal Auditors 内部审计师协会 Institute 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 E
4、xchange Commission 证券交易委员会 Statement of cash flow 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 大家学习网 Disclosure 批露 Expenses 费用
5、 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 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 proprieto
6、rship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 会计账目用语 会计报表 statement of account 往来帐目 account current 现在往来帐|存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account|creditor account 借
7、方帐项 debit account|debtor account 应付帐| 应付未付帐 account payable 应收帐| 应收未收帐 account receivable 新交易| 新帐 大家学习网 new account 未决帐| 老帐 old account 现金帐 cash account 流水帐 running account 暂记帐| 未定帐 suspense account 过期帐| 延滞帐 overdue account|pastdue account 杂项帐户 sundry account 详细帐单| 明细表 detail account 呆帐 bad account
8、 会计项目 title of account 会计薄| 帐薄 account-book 营业报告书|损益计算表 account of budiness|business report 借贷细帐| 交验帐 account rendered 明细帐 account stated 与. 银行开立一户头 to open an account with 与. 银行建立交易 to keep account with 继续记帐 to keep account 与. 有交易 to have an account with 作成会计帐|有往来帐项 to make out an account with 清算|
9、清理债务 to make up an account 清洁帐目| 与. 停止交易 to close ones account with 结帐 to close an account 清理未付款 大家学习网 to ask an account|to demand an account 结清差额 to balance the account with 清算 to settle an account|to liquidate an account|to square an account 审查帐目| 监查帐目 to audit an account 检查帐目 to examine an accou
10、nt 转入 A 的帐户 to charge the amount to As account 以计帐方式付款 to pay on account 代理某人| 为某人 on ones account|on account of one 为自己计算|独立帐目 on ones own account 由某人收益并负风险 on ones account and risk|for ones account and risk 由某人负担 for ones account|for account of one 按某人指示|列入某人帐户 by order and for account of one 列入 5
11、 月份帐目 for May account 编入某中帐项下 to pass to the account of|to place to the account of 寄出清算书 to send in an account|to send in render an account 常见金融词汇汇集 big macs,big/large-cap stock,mega-issue 大盘股 offering,list 上市 bourse 证交所 corporate champion 龙头企业 Shanghai Exchange 上海证交所 pension fund 养老基金 mutual fund 共
12、同基金 hedge mutual fund 对冲式共同基金 share 股票 valuation 股价 underwriter 保险商 government bond 政府债券 saving account 储蓄帐户 大家学习网 equity market 股市 shareholder 股东 delist 摘牌 mongey-loser 亏损企业 inventory 存货 traded company,trading enterprise 上市公司 stakeholder 利益相关者 transparency 透明度 Msnbc:Microsoft national broadcast 微软
13、全国广播公司 market fundamentalist 市场经济基本规则 damage-contral machinery 安全顾问 efficient market 有效市场 intellectual property 知识产权 opportunistic practice 投机行为 WorldCom 世通公司 bribery 行贿 entrepreneur 企业家 cook the book 做假帐 regulatory system 监管体系 audit 审计 accounting firm 会计事务所 Great Depression 大萧条 portfolio 投资组合 money
14、-market 短期资本市场 capitual-market 长期资本市场 volatility 波动 diversification 多元化 commodity 期货 real estate 房地产 option 期权 call option 看涨期权 put option 看跌期权 merger 并购 arbitrage 套利 Securitiesto grant a licence to 办理存款业务 to take deposits 保护农民的生产积极性 to protect farmersincentive to produce 备付金（超额准备金） excess reserves
15、本外币并账 consolidation of domestic and foreign currencyaccounts 本外币对冲操作 sterilization operation 本位利益 localized interest;departmentalism 奔小康 to strive to prosper;to strive to become well-to-do 避税（请见“逃税”） tax avoidance 大家学习网 币种搭配不当 currency mismatch 币种构成 currency composition 变相社会集资 disguised irregular （
16、 or illegal） fund raising 表外科目（业务） off-balance-sheet items （operation ） 薄弱环节 weaknesses;loopholes 不变成本 fixed cost 不变价 at constant price;in real terms 不动产 real estate 不良贷款（资产） problem loans ； non-performing loans（assets ） C 财务公司 finance companies 财政赤字 fiscal deficit 财政挤银行 fiscal pressure on the centr
17、al bank（ov er monetary policy） 财政政策与货币政策的配合 coordinatio n of fiscal and monetary policies 采取循序渐进的方法 in a phased and sequenced manner 操作弹性 operational flexibility 操纵汇率 to manipu late exchange rate 产品构成 product com position;product mix 产品积压 stock pile; excessive inventory 产销率 current per iod inventory
18、;（即期库存，不含前期库存）sales/output ratio 产销衔接 marketa bility 产业政策 industrial policy 长期国债 treasury bonds 敞口头寸 open po sition 炒股 to speculate in the stock market 承购包销 underwrite（securities） 成套机电产品 complete se ts of equipment;complete plant（s） 城市信用社 urban credit coo peratives（UCCs） 城市合作银行 urban coope rative ba
19、nks;municipal united banks 城市商业银行 municipal com mercial banks 城乡居民收入增长超过物价涨幅 real growth in household income 持续升温 persistent overheating 重复布点 duplicate projects 重置成本 replacement cost 重组计划 restructu ring plan 筹资渠道 funding sou rces;financing channels 初见成效 initial success 出口统一管理、归口经营 canalization of ex
20、ports 出口退税 export tax rebate 储蓄存款 household deposits（不完全等同于西方的 savi ngsdeposits，前者包括活期存款，后者不包括。） 储蓄分流 diversion o f household deposits 大家学习网 储源萎缩 decline in the availability of household savings 传导机制 transmissio n mechanism 从价税 ad valo rem tax 从紧控制 tight c ontrol 存贷款比例 loan/deposit ratio 存款保险体系 dep
21、osit insur ance system 存款货币银行 deposit money banks 存款准备金 required reserves D 打白条 issue IOU 大额存单 certifica te of deposit（CD） 大额提现 withdraw de posits in large amounts 大面积滑坡 wide-spread decline 大一统的银行体制 （all-in-one）mo no-bank system 呆账（请见“坏账”） bad loans 呆账准备金 loan loss reserv es（provisions） 呆滞贷款 idle lo
22、ans 贷款沉淀 non-perform ing loans 贷款分类 loan classification 贷款限额管理 credit contro l;to impose credit ceiling 贷款约束机制 credit discip linary（constraint）mechanism 代理国库 to act as f iscal agent 代理金融机构贷款 make loans on behalf of other institutions 戴帽贷款 ear-marked loans 倒逼机制 reversed tr ansmission of the pressure
23、for easing monetary condition 道德风险 moral h azard 地区差别 regional disparity 第一产业 the primary industry 第二产业 the seconda ry industry 第三产业 the service industry;the tertiary industry 递延资产 deferrable assets 订货不足 insufficient orders 定期存款 time de posits 定向募集 raising fun ds from targeted sources 东道国（请见“母国”） ho
24、st c ountry 独立核算 independent accounting 短期国债 treasury bills 对冲操作 sterilizati on operation;hedging 对非金融部门债权 claims on n on-financial sector 多种所有制形式 diversified ownership 大家学习网 E 恶性通货膨胀 hyperinfl ation 二级市场 secondary market F 发行货币 to issue currency 发行总股本 total stock issue 法定准备金 required reserves; res
25、erve requirement 法人股 institution al shares 法人股东 instituti onal shareholders 法治 rule of law 房地产投资 real estate investment 放松银根 to ease mon etary policy 非现场稽核 off-site surveilla nce（or monitoring） 非银行金融机构 non-bank fi nancial institutions 非赢利性机构 non-profit or ganizations 分税制 assignment of central and lo
26、cal taxes;tax assignment system 分业经营 segregation of financial business（services）;division of bu siness scope based on the type of financial institutions 风险暴露（风险敞口） risk exposure 风险管理 risk management 风险意识 risk awareness 风险资本比例 risk-weig hted capital ratios 风险资本标准 risk-base d capital standard 服务事业收入 p
27、ublic servic e charges;users charges 扶贫 poverty alleviation 负增长 negative growth 复式预算制 double-entry budge ting;capital and current budgetary account G 改革试点 reform expe rimentation 杠杆率 leverag e ratio 杠杆收购 leveraged buyout 高息集资 to raise funds by offering high interest 个人股 non-instituti onal shares 根本扭
28、转 fundamental turnaround（o r reversal） 公开市场操作 open market operations 公款私存 deposit pub lic funds in personal accounts 公用事业 public utilities 公有经济 the state -owned sector;the public sector 公有制 public ownership 工业成本利润率 profit-to-c ost ratio 工业增加值 industrial v alue added 大家学习网 供大于求 supply ex ceeding dem
29、and;excessive supply 鼓励措施 incentives 股份合作企业 joint-equity cooperative enterprises 股份制企业 joint-equity enterprises 股份制银行 joint-equity banks 固定资产贷款 fixed ass et loans 关税减免 tariff redu ction and exemption 关税减让 tariff co ncessions 关税优惠 tariff ince ntives;preferential tariff treatment 规范行为 to regularize（or
30、 standardize）behavior 规模效益 economies of scale 国计民生 national in terest and peoples livelihood 国家对个人其他支出 other governme nt outlays to individuals 国家风险 country risk 国际分工 internation al division of labor 国际收支 balance of payments 国有独资商业银行 wholly stat e-owned commercial banks 国有经济（部门） the state-o wned（or
31、public）sector 国有企业 state-own ed enterprises（SOEs） 国有制 state-ownership 国有资产流失 erosion of state assets 国债回购 government securities repurchase 国债一级自营商 primary und erwriters of government securities 过度竞争 excessive competition 过度膨胀 excessive expansion 过热迹象 signs of ov erheating H 合理预期 rational ex pectatio
32、n 核心资本 core ca pital 合资企业 joint-ven ture enterprises 红利 dividend 宏观经济运营良好 sound macro economic performance 宏观经济基本状况 macroeconomic fundamentals 宏观调控 macroecon omic management（or adjustment） 宏观调控目标 macroeconomic objectives（o r targets） 坏账 bad debt 还本付息 debt se rvice 换汇成本 unit export cost;local currenc
33、y cost of export earnings 汇兑在途 funds in float 汇兑支出 advance pay ment of remittance by the beneficiarys bank 汇率并轨 unificati on of exchange rates 活期存款 demand deposits 汇率失调 exchange rate misalignment 大家学习网 混合所有制 diversified（mi xed）ownership 货币政策态势 monetary po licy stance 货款拖欠 overdue obl igations to su
34、ppliers J 基本建设投资 investmen t in infrastructure 基本经济要素 economic fundamentals 基本适度 broadly appropriate 基准利率 benchmark i nterest rate 机关团体存款 deposits of non-profit institutions 机会成本 opportunity cost 激励机制 incentive mechanism 积压严重 heavy stock pile;excessive inventory 挤提存款 run on banks 挤占挪用 unwarranted di
35、version of（financial） resources（fro m designated uses） 技改投资 investmen t in technological upgrading 技术密集型产品 technolog y-intensive product 计划单列市 municipalities with ind ependent planning status 计划经济 planned economy 集体经济 the collective sector 加大结构调整力度 to intensif y structural adjustment 加工贸易 processing
36、 trade 加快态势 accelerat ing trend 加强税收征管稽查 to enhanc e tax administration 加权价 weighted av erage price 价格放开 price liber alization 价格形成机制 pricing m echanism 减亏 to reduce losses 简化手续 to cut re d tape;to simplify（streamli ne）procedures 交投活跃 brisk t rading 缴存准备金 to deposit req uired reserves 结构扭曲 structura
37、l distortion 结构失调 structural imbalance 结构性矛盾突出 acute structu ral imbalance 结构优化 structura l improvement（o ptimization） 结汇、售汇 sale and purchase of foreign exchange 金融脆弱 financial fragility 金融动荡 financial t urbulence 金融风波 financial disturbance 金融恐慌 financial panic 金融危机 financial crisis 金融压抑 financial
38、r epression 金融衍生物 financial derivatives 金融诈骗 financial fraud 大家学习网 紧缩银根 to tighte n monetary policy 紧缩政策 austerity p olicies;tight financial policies 经常账户可兑换 current acc ount convertibility 经济特区 special e conomic zones（SEZs） 经济体制改革 economic reform 经济增长方式的转变 change in the main source of economic gro
39、wth（from inv estment expansion to efficiency gains） 经济增长减速 economic sl owdown;moderation in economic growth 经济制裁 economic sanction 经营自主权 autonomy in management 景气回升 recovery in business activity 境外投资 overseas investment 竞争加剧 intensify ing competition 局部性金融风波 localized（isolated）fi nancial disturbance
40、 K 开办人民币业务 to engage in RMB business 可维持（可持续）经济增长 sustainable e conomic growth 可变成本 variabl e cost 可自由兑换货币 freely conver tible currency 控制现金投放 control curre ncy issuance 扣除物价因素 in real terms ;on inflation-adjusted basis 库存产品 inventory 跨国银行业务 cross-borde r banking 跨年度采购 cross-year p rocurement 会计准则 a
41、ccounting standard L 来料加工 processing of imported materials for export 离岸银行业务 off-shore banking（business） 理顺外贸体制 to rational ize foreign trade regime 利率杠杆的调节作用 the role of interest rates in resource allocation 利润驱动 profit- driven 利息回收率 interest col lection ratio 联行清算 inter-bank settlement 连锁企业 franch
42、ise（bus inesses）;chain businesses 良性循环 virtuous cycle 两极分化 growing inc ome disparity;polarization in income distribution 零售物价指数 retail price index（RPI） 流动性比例 liquidity ratio 流动资产周转率/流通速度 velocity of liquid assets 流动资金贷款 working capital loans 流通体制 distribution system 大家学习网 流通 网络 distribution network
43、 留购（租赁期满时承租人可购买租赁物） hire pu rchase 垄断行业 monopoliz ed industry（sector） 乱集资 irregular（illegal）fund raising 乱收费 irregular（illegal）charges 乱摊派 unjustified （arbitrary ）levies M 买方市场 buyers market 卖方市场 sellers market 卖出回购证券 matched sal e of repo 贸易差额 trade b alance 民间信用 non-insti tutionalized credit 免二减三
44、exemption o f income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years 明补 explicit subsidy 明亏 explicit loss 名牌产品 brand products 母国（请见“东道国”） home c ountry N 内部控制 internal control 内部审计 internal audit 内地与香港 the mainland a nd Hong Kong 内债 domestic debt 扭亏为盈 t
45、o turn a l oss-making enterprise into a profitable one 扭曲金融分配 distorted a llocation of financial resources 农副产品采购支出 outlays for agricultural procurement 农村信用社 rural credit coo peratives（RCCs） P 泡沫效应 bubble effect 泡沫经济 bubble economy 培育新的经济增长点 to tap new sou rces of economic growth 片面追求发展速度 excessive
46、 pur suit of growth 平衡发展 balanced de velopment 瓶颈制约 bottleneck（co nstraints） 平稳回升 steady recovery 铺底流动资金 initial（start-up ）working ca pital 普遍回升 broad-based recovery 配套改革 concomitant （supporting）reforms 配套人民币资金 local currenc y funding of 大家学习网 Q 企业办社会 enterprises burd ened with social responsibilit
47、ies 企业集团战略 corporate gro up strategy 企业兼并重组 company mer ger and restructuring 企业领导班子 enterprise management 企业所得税 enterprise（corpo rate）income tax 企业效益 corporate p rofitability 企业资金违规流入股市 irregular flow o f enterprise funds into the stock market 欠税 tax arrears 欠息 overdue interest 强化税收征管 to strength e
48、n tax administration 强制措施 enforceme nt action 翘尾因素 carryover effect 切一刀 partial application 清理收回贷款 clean up and recover loans （破产）清算 liquidation 倾斜政策 preferential policy 区别对待 differentia l treatment 趋势加强 intensify ing trend 全球化 globali zation 权益回报率 returns on equity（ROE） 缺乏后劲 unsustainab le momentum
49、 R 绕规模贷款 to circumvent credit ceiling 人均国内生产总值 per cap ita GDP 人均收入 per capita income 人民币升值压力 upward pres sure on the Renminbi（exch ange rate） 认缴资本 subscribe d capital 软贷款 soft loans 软预算约束 soft budget constraint 软着陆 soft la nding S 三角债 chain debts ;inter-enterprise arrears 善政廉政 good governance 商业贷款 commercial loans 上市公司 （publicly）listed corpora
