财务管理英文术语

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1、AAcceleratedmethodsofdepreciation加速折旧法Accountingequation会计等式Accountingperiod会计期间Accountspayable应付账款Accountspayableturnover应付账款周转Accountsreceivable应收账款Accountsreceivableturnover应收账款周转Accrualaccounting权责发生制会计Accruals应计项目Accruedpayables应付款项Accumulateddepreciation累计折旧Activitymethod作业方法Activityratios作业比率

2、Actuary精算师,精算Additionalpaid-incapital资本公积Agingschedule账龄分析表Allowancemethod备抵法Amortization摊销Analyticreview分析性复核Annualreport年报Annuity年金Appropriationofretainedearnings留存收益分配Asset资产Assetdepreciationrange(ADR)资产折旧范围Assetimpairment资产清理Assetretirement资产报废Assetturnover资产周转率Audit审计Auditcommittee审计委员会Auditopi

3、nion审计意见Auditreport审计报告Authorizedshares授权股本，注册股份Available-for-salesecurities短期投资BBaddebts坏账Balancesheet资产负债表Bankreconciliation银行对账单Basicearningspershare基本每股盈利Betterment改良"Big5"五大会计师事务所boardofdirectors董事会bond债券契约bondspayable应付债券bookgain/loss账面收益/损失bookvalue账面价值borrowingcapacity融资能力businessacquisition

4、企业兼并businesscombination企业合并businesssegment企业内部责任单位CCallprovision提前赎回条款Capital资产Capitallease资本租赁Capitalstructure资本结构Capitalstructureleverage资本结构杠杆Capitalizationratios资本比率Capitalize资本化Cashdiscount现金折扣Cashequivalent现金等价物Cashflow现金流Cashflowaccounting现金流量法会计Cashflowfromfinancing筹资产生的现金流量Cashflowfrominves

5、ting投资产生的现金流量Cashflowfromoperations经营产生的现金流量Cashflowprojection现金项目Cashmanagement现金管理Certificateofdeposit存款单Certifiedpublicaccountant注册会计师Classifiedbalancesheet分类资产负债闭Cleanauditopinion无保留意见Collateral抵押品，担保品Collectionperiod商业票据Commonearningsleverage普通收入杠杆Commonstock普通股Common-sizefinancialstatementsCom

6、pensatingbalance抵销余额Conservatism稳健Consignment寄销品Consistency连续性Consolidatedfinancialstatements合并财务报表Contingency或有事项Contingentliability或有负债Contraaccount对销账户Contributedcapital实缴资本Controllinginterest控股权益Convertiblebonds可转换债券Copyright版权Corporation公司Cost成本Costexpiration成本耗用Costmethod成本法Costofcapital资金成本Co

7、stofgoodssold销货成本Covenant契约CPAcertifiedpublicaccountant注册会计师Creditquality信用程度Creditrating信用评级Creditterms信用条件Creditor债权人Cumulativepreferredstock累积优先股Currentassets流动资产Currentcost现行成本Currentliabilities流动