常用会计用语词汇.docx
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常用会计用语词汇.docx
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常用会计用语词汇
FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表
CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计
Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测
A
安全网safetynet
按可比口径oncomparablebasis
按轻重缓急toprioritize
暗补implicitsubsidy
暗亏hiddenloss
B
颁发营业执照tolicense;tograntalicenceto
办理存款业务totakedeposits
保护农民的生产积极性toprotectfarmers'incentivetoproduce
备付金(超额准备金)excessreserves
本外币并账consolidationofdomesticandforeigncurrencyaccounts
本外币对冲操作sterilizationoperation
本位利益localizedinterest;departmentalism
奔小康tostrivetoprosper;tostrivetobecomewell-to-do
避税(请见“逃税”)taxavoidance
币种搭配不当currencymismatch
币种构成currencycomposition
变相社会集资disguisedirregular(orillegal)fundraising
表外科目(业务)off-balance-sheetitems(operation)
薄弱环节weaknesses;loopholes
不变成本fixedcost
不变价atconstantprice;inrealterms
不动产realestate
不良贷款(资产)problemloans;non-performingloans(assets)
C
财务公司financecompanies
财政赤字fiscaldeficit
财政挤银行fiscalpressureonthecentralbank(overmonetarypolicy)
财政政策与货币政策的配合coordinationoffiscalandmonetarypolicies
采取循序渐进的方法inaphasedandsequencedmanner
操作弹性operationalflexibility
操纵汇率tomanipulateexchangerate
产品构成productcomposition;productmix
产品积压stockpile;excessiveinventory
产销率currentperiodinventory;(即期库存,不含前期库存)sales/outputratio
产销衔接marketability
产业政策industrialpolicy
长期国债treasurybonds
敞口头寸openposition
炒股tospeculateinthestockmarket
承购包销underwrite(securities)
成套机电产品completesetsofequipment;completeplant(s)
城市信用社urbancreditcooperatives(UCCs)
城市合作银行urbancooperativebanks;municipalunitedbanks
城市商业银行municipalcommercialbanks
城乡居民收入增长超过物价涨幅realgrowthinhouseholdincome
持续升温persistentoverheating
重复布点duplicateprojects
重置成本replacementcost
重组计划restructuringplan
筹资渠道fundingsources;financingchannels
初见成效initialsuccess
出口统一管理、归口经营canalizationofexports
出口退税exporttaxrebate
储蓄存款householddeposits(不完全等同于西方的savingsdeposits,前者包括活期存款,后者不包括。
)
储蓄分流diversionofhouseholddeposits
储源萎缩declineintheavailabilityofhouseholdsavings
传导机制transmissionmechanism
从价税advaloremtax
从紧控制tightcontrol
存贷款比例loan/depositratio
存款保险体系depositinsurancesystem
存款货币银行depositmoneybanks
存款准备金requiredreserves
D
打白条issueIOU
大额存单certificateofdeposit(CD)
大额提现withdrawdepositsinlargeamounts
大面积滑坡wide-spreaddecline
大一统的银行体制(all-in-one)mono-banksystem
呆账(请见“坏账”)badloans
呆账准备金loanlossreserves(provisions)
呆滞贷款idleloans
贷款沉淀non-performingloans
贷款分类loanclassification
贷款限额管理creditcontrol;toimposecreditceiling
贷款约束机制creditdisciplinary(constraint)mechanism
代理国库toactasfiscalagent
代理金融机构贷款makeloansonbehalfofotherinstitutions
戴帽贷款ear-markedloans
倒逼机制reversedtransmissionofthepressureforeasingmonetarycondition
道德风险moralhazard
地区差别regionaldisparity
第一产业theprimaryindustry
第二产业thesecondaryindustry
第三产业theserviceindustry;thetertiaryindustry
递延资产deferrableassets
订货不足insufficientorders
定期存款timedeposits
定向募集raisingfundsfromtargetedsources
东道国(请见“母国”)hostcountry
独立核算independentaccounting
短期国债treasurybills
对冲操作sterilizationoperation;hedging
对非金融部门债权claimsonnon-financialsector
多种所有制形式diversifiedownership
E
恶性通货膨胀hyperinflation
二级市场secondarymarket
F
发行货币toissuecurrency
发行总股本totalstockissue
法定准备金requiredreserves;reserverequirement
法人股institutionalshares
法人股东institutionalshareholders
法治ruleoflaw
房地产投资realestateinvestment
放松银根toeasemonetarypolicy
非现场稽核off-sitesurveillance(ormonitoring)
非银行金融机构non-bankfinancialinstitutions
非赢利性机构non-profitorganizations
分税制assignmentofcentralandlocaltaxes;taxassignmentsystem
分业经营segregationoffinancialbusiness(services);divisionofbusinessscopebasedonthetypeoffinancialinstitutions
风险暴露(风险敞口)riskexposure
风险管理riskmanagement
风险意识riskawareness
风险资本比例risk-weightedcapitalratios
风险资本标准risk-basedcapitalstandard
服务事业收入publicservicecharges;user'scharges
扶贫povertyalleviation
负增长negativegrowth
复式预算制double-entrybudgeting;capitalandcurrentbudgetaryaccount
J
基本建设投资investmentininfrastructure
基本经济要素economicfundamentals
基本适度broadlyappropriate
基准利率benchmarkinterestrate
机关团体存款depositsofnon-profitinstitutions
机会成本opportunitycost
激励机制incentivemechanism
积压严重heavystockpile;excessiveinventory
挤提存款runonbanks
挤占挪用unwarranteddiversionof(financial)resources(fromdesignateduses)
技改投资investmentintechnologicalupgrading
技术密集型产品technology-intensiveproduct
计划单列市municipalitieswithindependentplanningstatus
计划经济plannedeconomy
集体经济thecollectivesector
加大结构调整力度tointensifystructuraladjustment
加工贸易processingtrade
加快态势acceleratingtrend
加强税收征管稽查toenhancetaxadministration
加权价weightedaverageprice
价格放开priceliberalization
价格形成机制pricingmechanism
减亏toreducelosses
简化手续tocutredtape;tosimplify(streamline)procedures
交投活跃brisktrading
缴存准备金todepositrequiredreserves
结构扭曲structuraldistortion
结构失调structuralimbalance
结构性矛盾突出acutestructuralimbalance
结构优化structuralimprovement(optimization)
结汇、售汇saleandpurchaseofforeignexchange
金融脆弱financialfragility
金融动荡financialturbulence
金融风波financialdisturbance
金融恐慌financialpanic
金融危机financialcrisis
金融压抑financialrepression
金融衍生物financialderivatives
金融诈骗financialfraud
紧缩银根totightenmonetarypolicy
紧缩政策austeritypolicies;tightfinancialpolicies
经常账户可兑换currentaccountconvertibility
经济特区specialeconomiczones(SEZs)
经济体制改革economicreform
经济增长方式的转变changeinthemainsourceofeconomicgrowth(frominvestmentexpansiontoefficiencygains)
经济增长减速economicslowdown;moderationineconomicgrowth
经济制裁economicsanction
经营自主权autonomyinmanagement
景气回升recoveryinbusinessactivity
境外投资overseasinvestment
竞争加剧intensifyingcompetition
局部性金融风波localized(isolated)financialdisturbance
H
合理预期rationalexpectation
核心资本corecapital
合资企业joint-ventureenterprises
红利dividend
宏观经济运营良好soundmacroeconomicperformance
宏观经济基本状况macroeconomicfundamentals
宏观调控macroeconomicmanagement(oradjustment)
宏观调控目标macroeconomicobjectives(ortargets)
坏账baddebt
还本付息debtservice
换汇成本unitexportcost;localcurrencycostofexportearnings
汇兑在途fundsinfloat
汇兑支出advancepaymentofremittancebythebeneficiary'sbank
汇率并轨unificationofexchangerates
活期存款demanddeposits
汇率失调exchangeratemisalignment
混合所有制diversified(mixed)ownership
货币政策态势monetarypolicystance
货款拖欠overdueobligationstosuppliers
M
买方市场buyer'smarket
卖方市场seller'smarket
卖出回购证券matchedsaleofrepo
贸易差额tradebalance
民间信用non-institutionalizedcredit
免二减三exemptionofincometaxforthefirsttwoyearsofmakingprofitand50%taxreductionforthefollowingthreeyears
明补explicitsubsidy
明亏explicitloss
名牌产品brandproducts
母国(请见“东道国”)homecountry
N
内部控制internalcontrol
内部审计internalaudit
内地与香港themainlandandHongKong
内债domesticdebt
扭亏为盈toturnaloss-makingenterpriseintoaprofitableone
扭曲金融分配distortedallocationoffinancialresources
农副产品采购支出outlaysforagriculturalprocurement
农村信用社ruralcreditcooperatives(RCCs)
P
泡沫效应bubbleeffect
泡沫经济bubbleeconomy
培育新的经济增长点totapnewsourcesofeconomicgrowth
片面追求发展速度excessivepursuitofgrowth
平衡发展balanceddevelopment
瓶颈制约bottleneck(constraints)
平稳回升steadyrecovery
铺底流动资金initial(start-up)workingcapital
普遍回升broad-basedrecovery
配套改革concomitant(supporting)reforms
配套人民币资金localcurrencyfundingof…
K
开办人民币业务toengageinRMBbusiness
可维持(可持续)经济增长sustainableeconomicgrowth
可变成本variablecost
可自由兑换货币freelyconvertiblecurrency
控制现金投放controlcurrencyissuance
扣除物价因素inrealterms;oninflation-adjustedbasis
库存产品inventory
跨国银行业务cross-borderbanking
跨年度采购cross-yearprocurement
会计准则accountingstandard
L
来料加工processingofimportedmaterialsforexport
离岸银行业务off-shorebanking(business)
理顺外贸体制torationalizeforeigntraderegime
利率杠杆的调节作用theroleofinterestratesinresourceallocation
利润驱动profit-driven
利息回收率interestcollectionratio
联行清算inter-banksettlement
连锁企业franchise(businesses);chainbusinesses
良性循环virtuouscycle
两极分化growingincomedisparity;polarizationinincomedistribution
零售物价指数retailpriceindex(RPI)
流动性比例liquidityratio
流动资产周转率/流通速度velocityofliquidassets
流动资金贷款workingcapitalloans
流通体制distributionsystem
流通网络distributionnetwork
留购(租赁期满时承租人可购买租赁物)hirepurchase
垄断行业monopolizedindustry(sector)
乱集资irregular(illegal)fundraising
乱收费irregular(illegal)charges
乱摊派unjustified(arbitrary)levies
Q
企业办社会enterprisesburdenedwithsocialresponsibilities
企业集团战略corporategroupstrategy
企业兼并重组companymergerandrestructuring
企业领导班子enterprisemanagement
企业所得税enterprise(corporate)incometax
企业效益corporateprofitability
企业资金违规流入股市irregularflowofenterprisefundsintothestockmarket
欠税taxarrears
欠息overdueinterest
强化税收征管tostrengthentaxadministration
强制措施enforcementaction
翘尾因素carryovereffect
切一刀partialapplication
清理收回贷款cleanupandrecoverloans
(破产)清算liquidation
倾斜政策preferentialpolicy
区别对待differentialtreatment
趋势加强intensifyingtrend
全球化glo
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