1、财经英语单词汇总解析rest on 停留在；依靠；被搁在；信赖transaction 交易；事务；办理；会报，学报n.terminology employ 术语标准 disseminate vt.宣传，传播；散布vi. 散布；广为传播engage vt .吸引，占用；使参加；雇佣；使订婚；预定； vi. 从事；答应，保证；交战；啮合outstanding adj.未解决的；未偿付的；n. 未偿贷款operate at a loss 亏本经营well-devised（devise vt.设计；想出；发明）financial position 财务状况financial performance 财
2、务业绩coupled with 加上，外加；与相结合repay vi.偿还；报答；报复；vt.回报；报复；付还in terms of依据；按照；在方面；以措词in excess of 超过；较为多in some settings（设置）long-run staying power be around 在某些行业有突出表现（来访；露面）honor the 50-year guarantee 兑现50年的担保long-run prospects of a company公司长期前景pension n.退休金，抚恤金；津贴；膳宿费vt. 发给养老金或抚恤金fulfill its long-run p
3、romises 实现长期承诺retiree n. （美）退休人员；歇业者reveal vt.&n. 显示；透露；揭露；泄露marketing pushes 市场推广confidential adj. 机密的；表示信任的；获信任的informed investment disclosures公开；审计 披露antitrust反垄断的 excess monopolistic profits 超额垄断利润misuse vt.&n.滥用；误用；虐待distort vt.扭曲；使失真；曲解;vi. 扭曲；变形reap obscene profits pin/put the blame on/onto 归
4、咎于Economic entity assumption经济主体假设Accountability n. 有义务；有责任；可说明性Outperform vt. 胜过；做得比好Segregation n. 隔离，分离；种族隔离Merge vt.&vi.合并；使合并；吞没going concern assumption 持续经营假设high continuance rate 高持续经营比率profound adj. 深厚的；意义深远的；渊博的historical cost principle历史成本原则liquidation n. 清算；偿还；液化；清除net realizable value 可变
5、现净值less 减去（资产-负债）cost of disposal 处置费用depreciation n. 折旧；贬值amortization n. 会计 分期偿还justifiable 可辩解的，有道理的；可证明为正当的permanence n. 持久；永久priority 优先权imminent adj. 即将来临的；迫近的inapplicable adj. 不适用的；不相干的approximate adj.&n.大约，接近monetary unit assumption 货币计量假设denominator 分母quantitative adj. 定量的；量的，数量的rational ec
6、onomic decisions 理性经济决策standard-setterinflation accounting 通货膨胀会计Periodicity assumption 会计分期假设time period（时期，期间）concept（观念，概念） 同上be apprised of 被通知，告知on a timely basis 及时地interim（临时的，中间的）periods 中期process v.处置be subject to 遭受，面对trade-off n. 交换，交易；权衡；协定relevance n. 关联；适当；中肯obsolete adj. 过时的；废弃的；老式的vt
7、. 淘汰；废弃real-time financial information 实时会计信息Historical Cost Principle 历史成本原则Revenue Recognition Principle 收入确定原则Matching Principle 配比原则Full Disclosure Principle 充分披露原则be accounted for对负有责任；对做出解释；说明的原因；导致；（比例）占fair value information 公允价值信息financial instrument 金融工具；金融票据derivatives 派生物fair value 公允价值B
8、rokerage house 经纪行Brokerage n.佣金；回扣；中间人业务mutual fund 会计 共有基金mutual adj. 共同的；相互的，彼此的diverge vi. 分歧；偏离；离题vt. 使偏离；使分叉impairment（n. 损伤，损害）loss 减值损失mixed attribute system 混合属性系统realizable adj.可实现的；可实行的；可感觉到的be entitled to adj. 有资格的；给与名称的v. 给权利；给定书名；授以荣誉dictate vt.&vi.&n. 命令；口述；使听写the percentage-of-comple
9、tion approach完工百分比法; the end-of-production approachthe receipt-of-cash approachaccomplishment n. 成就；完成；技艺，技能practicable adj. 可用的；行得通的；可实行的systematic adj. 系统的；体系的；有系统的；product cost 生产成本period cost 期间费用overhead 企业日常管理费用，杂项开支，经常费用validity n. 计 有效性；正确；正确性dumping（n. 倾销；倾泻）ground n. 垃圾堆积场 objective adj. 客
10、观的；目标的；宾格的n. 目的；目标judgmental（审判的） trade-offs（n. 权衡（trade-off的复数）；交易；物物交换）strive for 争取，奋斗disclose vt. 公开；揭露condensation n. 冷凝；凝结；压缩supplementary（adj. 补充的；追加的；n. 补充者；增补物） information补充信息sales journal 销货簿；销售日记帐，销售收入sales returns journal 收获退回日记账purchase journal 购买分录簿； 购货日记帐purchase return journal 购货退货日
11、记账receipt n. 收到；收据；收入vt. 收到payments journal 付款日记账payroll journal 工薪日记账general journal 普通日记账owe vt.欠；感激；应给予；应该把归功于 on accrual basis 权责发生制payable adj. 应付的；到期的；可付的；可获利的post n.岗位；标杆vt.张贴；公布；邮递；布置general ledger 总分类账簿subsidiary ledger 明细分类帐；辅助分类帐irrespective of 不考虑的，无论；在所不计；不计owners equity 所有者权益observe v.
12、 观察；遵守；说；注意到；评论timeliness n. 及时；时间性；好时机amplify vt. 放大，扩大；增强；详述 vi. 详述present vt. 提出；介绍；呈现；赠送quantifiable adj. 可以计量的contingency 偶然性；意外事故；意外开支；可能性voluminous 大量的；多卷的，长篇的；著书多的inclusion n. 包含；内含物Inc. = Incorporated adj. 合并的；组成法人组织的Controller n. 控制器；管理员；主计长the close of the fiscal year 会计年度末leeway n. 余地；风压
13、差；偏航；落后cook the books 做假账creditor 债权人，贷方the improved cash flow figures改善的现金流数字somehow adv. 以某种方法；莫名其妙地give a big profileoperating performance操作手续；贸易 营业实绩operating cash flow per share 每股营运现金流earnings per share 每股收益be of service 有用board a flight 登记bummer 懒汉；游手好闲的人；吸食迷幻药的反效果count on 指望；依靠figure n. 数字；人
14、物；图形；价格；（人的）体形；画像v.计算；出现；扮演角色；认为；描绘；象征jerk sb. around对某人指手划脚的on the accrual basis 权责发生制without regard to 不考虑，不顾及in conformity with与相符、相适应，符合；遵照 on credit 赊账due to 由于，应归于（due 应付款、到期的）timing n. 定时；调速；时间选择v. 为安排时间；测定的时间at each month-end 每个月末preceding adj. 在前的；前述的v. 在.之前understate vt. 少说，少报；accounts rec
15、eivable 应收账款near-term 近期的accounts payable 应付账款recognize （revenue）overstate 夸张，夸大disburse 支付，支出solid 可靠的；一致的concrete adj. 混凝土的；实在的，具体的；有形的make sense 有意义；讲得通；言之有理lubricate v 润滑；起润滑剂作用；加速，促进（经济）merit n. 优点，价值；功绩；功过 &v.creditor 债权人，贷方forecaster 预报员building blocks 积木，构件，基础材料comprise vt. 包含；由组成tabulation
16、n. 表格；作表derive from 源出，来自，得自；衍生于representation n. 代表；表现；表示法；陈述claim n. 要求；声称；索赔；断言；值得&varticulate 表达，连接balance sheet 资产负债表income statement 利润表，损益表statement of cash flows 现金流量表statement of changes in owners equity 所有者权益变动表Quantify v. 量化；为定量；确定数量notes to financial statements 附注in monetary terms 以货币值表示
17、的期限articulationn. 关节；接合；清晰发音sacrifice 牺牲，亏本售出entail vt. 使需要，必需；承担； n. 引起；需要a specified or determinable date指定的或可决定的日期occurrence n. 发生；出现；事件；发现on demand 见票即付；经 即期obligate vt. 使负义务；强使，强迫；对施以恩惠adj. 有责任的，有义务的；必需的discretion n.谨慎；判断力；判定；考虑周到residual n. 剩余；残渣adj. 剩余的；残留的enhancement n. 增加；放大render service 提
18、供服务eventuate vi. 结果为；发生，终于发生use up 用完，耗尽fixed assets 固定资产tangible assets 有形资产current assets 流动资产investments 投资，投资的财产intangible assets 无形资产goodwill 商誉reputation n. 名声，名誉；声望owes to 归功于，由于Long-term liabilities 长期负债mortgage on a property房屋抵押贷款Short-term liabilities 短期负债bills owing 未付的账单is owed to contri
19、buted capital 实收资本，实缴资本retained earnings 留存收益a fixed period of time that specific yearpays out 付出a specific period of timerefer to参考；涉及；指的是；适用于guideline n. 指导方针groundwork n. 基础；地基，根基complicated adj. 难懂的，复杂的legalistic adj. 尊重法律的the Financial Accounting Standard Board (FASB) 财务会计标准委员会generally accepte
20、d accounting principles (GAAP) 一般公认会计原则predecessor 前任，前辈federal law 联邦法律certify 证明，保证in accordance with 依照，与一致exceedingly dv. 非常；极其；极度地；极端attempt to尝试，企图；试图做某事standardize vt. 使标准化；用标准检验consistency n. 计 一致性；稠度；相容性variation n. 变化；生物 变异，变种obtain vi. 获得；流行vt. 获得numerous 许多的，很多的footnotes n.脚注；附注；表下注释（foo
21、tnote的复数）account 账户，账单，理由double-entry bookkeeping 复式记账dividend n. 红利；股息；数 被除数；奖金debit vt. 记入借方，登入借方n. 借方credit 贷方authoritative adj. 有权威的；命令式的；当局的encompass vt. 包含；包围，环绕；完成convention n. 大会；惯例；约定；协定；习俗stature n. 身高，身材；（精神、道德等的）高度AICPA: American Institute of Certified Public Accountants 美国会计师协会NYSE: New
22、 York Stock Exchange纽约证券交易所Complement n.补语；余角；补足物vt. 补足，补助Succinct adj. 简洁的；简明的；紧身的Envision vt. 想象；预想Hierarchy n. 层级；等级制度Regime n. 政权，政体；社会制度；管理体制Coherent adj. 连贯的，一致的；明了的；清晰的；凝聚性的；互相偶合的；粘在一起的Prescribe v. 规定；开药方capital maintenance 资本保值，资本维持unobserved（未被遵守的；未被注意的）practiceselect v. 选举；选择；推选 & n. & adj
23、.attribute n. 属性；特质vt. 归属；把归于deductible adj. 可扣除的；可减免的ascertain vt. 确定；查明；探知validity n.有效性；正确；正确性reliability n. 可靠性in question 讨论中的；成问题的；考虑中的material error 实质性错误quantitative adj. 定量的；量的，数量的qualitative factors 质量因素confidential adj. 机密的；表示信任的；获信任的variance n. 变异；变化；不一致；分歧；数 方差pragmatically adv. 讲究实效地；实
24、用主义地Assets are all of the economic resources available to a firm. They include fixed assets (tangible assets with a long life, such as property), current assets (tangible assets with a short life, such as inventory), investments and intangible assets, such as goodwill or reputation.Liabilities are r
25、esources that a firm owes to another organization or individual. There are two types of liabilities, long term and short term. Long-term liabilities are debts or other liabilities that must be repaid over an extended period of time, such as a mortgage on a property. Short-term liabilities are, in co
26、ntrast, expected to be paid in the near future, such as accounts payable, which include bills owing to suppliers and employee salaries.Equity is the money in a firm that is owed to its owners. There are two types of equity. The first type of equity is contributed capital. This is the amount of money
27、 than an owner has invested in the firm. The second type of equity is retained earnings, which are the companys profits owed to owners.Revenues represent all of the firms income. On a financial statement, revenues are listed for a fixed period of time only. For example, an annual statement would lis
28、t only the revenues from that specific year.Expenses are all of the costs that a firm pays out. Like revenues, expenses are included only for a specific period of time. Together, revenues and expenses can be used to calculate profits.Source Documents 原始凭证Journals 日记账Ledgers 分类账Trial balance 试算表Finan
29、cial statements 财务报表Detect vt. 察觉；发现；探测Voucher n. 收据；证人；保证人；证明者；代金vt. 证实.的可靠性contain vt. 包含；控制；容纳；牵制（敌军）verify vt. 核实；查证process vt. 处理；加工n. 过程，进行；方法，步骤synonym n. 同义词；同义字payee n. 领款人，收款人monetary amount 购买金额receipt voucher收款凭证；收入传票payment voucher 会计 付款凭单transfer voucher转账凭证；过户凭单；转账传票enter vt. 进入；开始；参加
30、；vi. 参加，登场；进去referencing process 引用的过程chronological adj.依时间前后排列而记载的general journal 普通日记账special journal 特种日记账code 编码column n. 纵队，列；专栏；圆柱，柱形物journalize 记入日记账accounts title 账户名称PR（posting reference）过账索引cross-reference n. 互相参照；交叉引用v. 相互对照tabular adj. 扁平的；表格式的aggregate adj. 聚合的；集合的；合计的v.&n. 集合；聚集；合计on account记帐，会计 赊帐；分期付款credit customer 贸易 赊户，信用顾客merchandise n. 商品；货物vt. 买卖；推销vi. 经商postgeneral ledger 总分类账簿subsidiary ledger 明细分类账簿bound form 订本式，束缚型loose-leaf form活页式magnetic tape 磁带，录音带computer memory计算机内存；计 计算机存储器control account 统驭账户in terms of依据；按照；在方面；以措词threefold adj. 三倍的；
