财务会计口译词汇

balance between benefit and cost 收益与成本的平衡

balance sheet 资产负债表

balance sheet date 资产负债表日

balance sheet liability method 资产负债表负责法

bank overdrafts 银行透支

basic earnings per share 基本每股收益

beginning of the period 期初

benchmark treatments 基准处理方法

beneficiary 受益人

best estimate 最佳估计

bid bonds 投标保函

bid price 出价

bills 帐单

binding sale agreement 约束性销售协议

board of directors 董事会

bonus 奖金；红利

bonus issue 红股

bonus plan 奖金计划

borrowing agreements 借款协议

borrowing cost 借款成本

bottom-up test 由下而上测试

branch 分支机构

brand name 商标名称

brokerage 经纪人佣金；经纪人业务

business combination 企业合并

business combination which is an acquisition 购买式企业合并

business segment 业务分部

buy back 回购

buying segment 采购分部

call option 看涨期权、买入期权

callable 可赎回的

callable debt 可赎回债券

cap （利率）上限

capital 资本

capital approach 资本法

capital asset pricing model 资本资产定价模型

capital commitment 资本承诺

capital contributions 资本投入

capital gain 资本利得

capital maintenance 资本保全

capital transactions 资本交易

capitalisation 资本化

capitalization issues 资本化发行

capitalization rate 资本化比率

carry forward 结转后期

carry forward of unused tax credit 未利用的税款抵减结转后期

carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期

carrying amount 账面金额

carrying back a tax loss 可抵扣（应税利润额的）亏损抵前

cash 现金

cash basis 收付实现制

cash equivalents 现金等价物

cash flow 现金流量

cash flow risk 现金流量风险

cash flow statements 现金流量表

cash generating unit 现金产出单元

cash in banks 银行存款

cash inflow 现金流入

cash on hand 库存现金

cash outflow 现金流出

certificates of deposit 存单

changes in accounting policies 会计政策变更

changes in financial position 财务状况变动

charge against 借记；计入

chief executive officer 首席执行官，行政总裁，总经理

class of assets 资产类别

classification 分类，归类

clearing house 清算所

closing rate 期末汇率

collateral 抵押品

collateralised borrowing 抵押借款

collectability 可收回性

collection cost 收帐费用

combination of shares 并股

combine 合并

combined entity 合并实体

combined result 合并经营结果

combining and segmenting construction contract 合并和分立的建造合同

combining enterprise 参与合并的企业

commission 佣金

commitment 承诺

commitment fee 承诺费，承约费

commodity contract 商品合同

commodity future contract 商品期货合同

commodity-based contract 以商品为基础的合同

common share 普通股

comparability 可比性

comparable uncontrolled price method 不加控制的可比价格法

comparative period 比较期限

compensated absences 带薪缺勤

compensation 补偿，报酬

compound instrument 复合金融工具

computer software 计算机软件

concentration of credit risk 信用风险集中

concentration of risk 风险集中

consideration 对价

consistency 一致性

consolidated balance sheet 合并资产负债表

consolidated financial statements 合并财务报表

consolidated group 合并集团

consolidated income statement 合并收益表

consolidation 合并

consolidation of shares 并股

consolidation procedure 合并程序

constant rate of return 固定回报率

construction contract 建造合同

construction overhead 施工间接费用

constructive obligation 推定义务

consumable 易耗品

contingencies 或有事项

contingent asset 或有资产

contingent commitments 或有承诺

contingent gains 或有利得

contingent liabilities 或有负债

contingent losses 或有损失

contingent rental 或有租金

contingent issuable shares 或有可发行股

contract 合同，合约

contractor 承包商

contractual obligation 合同义务

contractual provision 合同条款

contractual right 合同权利

contribute 注资，出资

contribution 出资，提存金

control 控制

convention 惯例

conversion option 转换期权

conversion right 转换权

convert 转换

convertible 可转换

convertible bonds 可转换债券

copyright 版权

corporate assets 总部资产

corridor 区间

cost 成本

cost method 成本法

cost of acquisition 购买成本，收买成本，购并成本

cost of an investment 投资成本

cost of conversion 加工成本，转换成本

cost of disposal 处置成本

cost of goods sold 销货成本

cost of inventorise 存货成本

cost of labor 人工成本

cost of purchase 采购成本

cost of sales 销售成本

cost of sales method 销售成本法

cost recovery approach 成本收回法

cost saving 成本节省

cost-plus contract 成本加成合同

cost-plus method 成本加成法

cost of acquisition 购买成本

cost of meterial 材料成本

cost of registering 注册费用

cost to complete 完工尚需发生的成本

counterparty 对应方

credit 贷记；贷项

credit facilities 信用便利

credit risk 信用风险

credit term 赊销期限

creditor 债权人

creditworthiness 信用可靠度

cumulative preference dividends 累计优先股股利

cumulative preferred share 累计优先股

currency risk 货币风险

currency swap 货币互换

currency translation differences 货币折算差额

current and expected profitability 当期和预期盈利能力

current assets 流动资产

current cost 现行成本

current cost approach 现行成本法

current cost financial statements 现行成本财务报表

current interest rate 现行利率

current investments 短期投资

current liabilities 流动负债

current obligation 现时义务

current period 当期

current salary approch 当期工资法

current service cost 当期服务成本

current tax 当期税金

curtailment 缩减

customer loyalty 顾客信赖，顾客忠诚

date of acquisition 购买日，收买日，并购日

date of contribution 出资日

date of report 报告日

date of the valuation 评估日

day-to-day activity 日常活动

dealing securities 交易性证券

debt default 债务拖欠

debt instrument 债务性工具

debt security 债务性证券

debt-equity ratio 债务－权益比

decline 下跌

deductible temporary differences 可抵扣暂时性差异

default 违约

deferral method 递延法

deferred compensation 递延酬劳

deferred compensation arrangement 递延酬劳安排

deferred foreign exchange gain or loss 递延汇兑损益

deferred income 递延收益

deferred payment 递延付款

deferred payment terms 递延付款条件

deferred revenue 递延收入

deferred tax asset 递延所得税资产

deferred tax liabilities 递延所得税负债

deferred taxes 递延所得税

defined benefit liability 设定受益负债

defined benefit obligation 设定受益义务

defined benefit plans 设定受益计划

defined contribution plans 设定提存计划

degree of comparability 可比程度

delivery 交付，交割，交货，送达

demand deposits 活期存款

demonstrably committed 明确承诺

deposit withdrawal 提取存款

depreciable amount 应折旧金额

depreciable asset 应折旧资产

depreciation 折旧

depreciation method 折旧方法

depreciation rate 折旧率

derecognise (a financial instrument) 终止确认（某一金融工具）

derecognition 终止确认

derivate financial instrument 衍生金融工具

derivative 衍生工具

designate 指定

development costs 开发费用

development expenditure 开发支出

development phrase 开发阶段

diluted earnings per share 稀释每股收益

dilutive 稀释

dilutive option 稀释选择权

dilutive potential ordinary share 稀释性潜在普通股

diminishing balance method 余额递减折旧法

direct effect 直接影响

direct increment costs 直接增量成本

direct investment 直接投资

direct labor 直接人工

direct method 直接法

direct relatonship 直接关系

directly attributable expenditure 可直接归属的支出

discharge 解脱，解除

disclose 披露

disclosure 披露

discontinued operations 已终止经营

discontinuing operation 终止经营

discount 折价，折扣，贴水

discount rate 折现率

disposal 处置

disposal consideration 处置收入

disposal of subsidiaries 子公司的处置

disposals 处置

distress sale 亏本销售

distribution 分配，分派

distribution costs 销售费用，分销费用

dividend income 股利收益

dividend receivable 应收股利

dividend yield 股利率

dividends 股利

dividends policy 股利政策

documentary credit 跟单信贷

downstream transactions 下游交易，下销交易

earnings 收益

earnings per share 每股收益，每股盈利

earnings-generating capacity 获利能力

economic benefits 经济利益

economic life 经济寿命

economic performance 经济业绩

effective date 生效日期

effective interest method 实际利率法

effective yield 实际收益率

eliminate 消除

embedded derivative 嵌入衍生工具

employee benefit 雇员福利

employee benefit cost 雇员福利成本

employee share ownership plan 职工持股计划

employee termination indemnity 辞退补偿

end of the period 期末

entity 实体

equity 权益

equity capital 权益资本

equity compensation benefits 权益计酬福利

equity compensation plans 权益计酬计划

equity financial instrument 权益性金融工具

equity instruments 权益性工具

equity issue 股份发行

equity method 权益法

equity securities 权益性证券

estimated value 评估价值

evaluate 评价，估价

events after the balance sheet date 资产负债表日后事项

exchange rate 汇率

exchange controls 外汇管制

exchange differences 汇兑差额

exchange loss 汇兑损失

exchange of assets 资产交换

execution 执行

executory contract 待执行合同

exercise date 行使日

exercise price 行使价格

exercise use 现有用途

expected growth rate 预期增长率

expected value 预期价值，预期价值法

expenditures carried forward 结转后期的支出

expenses 费用

experience adjustments 经验调整

expiry 期满，失效，终止

expiry date 期满日，终止日

explanatory notes 说明性注解

exploration 勘探

exposure 风险敞口

ex-rights 除权

extend the term 展期

external customer 外部客户

extinguish 消除

extinguishment of debt 消除债务

extraction 采掘

extraordinary items 非常项目

更多精品翻译素材，敬请关注可可英语。