保險詞彙英中對照表
Abandonment 委付
Above Normal Loss 異常損失
Absolute Assignment 自由讓與
Absolute Liability 絕對責任
Absolute Ownership 絕對所有權
Abstract 摘要卡
Accelerative Endowment 提前滿期
Accelerated Option 提前滿期選擇權
Accelerated Paid-up or Endowment 縮短繳費期間或提前滿期
Acceptance 承諾
Accepted Value 承諾價額
Accepting Office 分進公司
Accident 意外事故
Accident Control or Prevention 意外事故控制或預防
Accidental Death And Dismemberment Benefit 意外死亡及四肢缺失、視力喪失給付Accidental Death Benefit 意外死亡給付
Accidental Death Insurance 意外傷害死亡保險
Accident Frequency 意外事故發生頻率
Accident Insurance 意外保險
Accident Rate 事故率
Accident Severity 意外事故損失幅度
Accident Year Experience 事故年經驗
Accommodation Business 融通業務
Accommodation Risk 融通危險
Account Premium Modification Plan 保險費調整計劃
Accounts Receivable Insurance 應收帳款保險
Act Insurance 政策性保險
Accumulation System 定額保險費
Actual Cash Policy 實際現金價值保險單
Actual Cash Value 實際現金價值
Actual Loss Ratio 實際損失率
Actual Present Value 實際現值
Actual Total Loss 實際全損
Actuary 精算師
Affirmative Warranty 認定保證
Agency Department 展業部
Agency Plant 代理系統
Agent 代理人
Agent Captive 專屬代理人
Agent Expense 代理費用
Agent General 總代理人
Agent Independent 獨立代理人
Agent Local 當地代理人
Agent Policy-Writing 簽單代理人
Agent Special 特約代理人
Agent State 州代理人
Agent's Authority 代理人權限
Agent's Balance 代理人佣金
Aggregate Annual Deductible 累積年自負額Aggregate Excess Of Loss Cover 累積超額賠款再保險Aggregate Limit 累積限額
Agreed Value 約定價值
Agricultural Insurance 農業保險
Aleatory Contract 射倖契約
Amount of Loss, Claim 保險金
Assessment Method 不定額保險費
Assignment Of Policy Clause 保險單轉讓條款Automatic Reinstatement Clause 保險金額自動恢復條款Automatic Sprinkler Leakage 自動消防裝置滲漏
B
Binder, Binding Slip 暫保單
Blanket Policy 總拓保險契約
Balance 餘額
Balanced Security 平衡的安全
Balance Sheet 資產負債表,平衡表
Balance Sheet Reserve 退休金-平衡表準備金
Balance Sheet Reserve Plan 退休金-平衡表準備金方式Bank Check Plan 鋃行帳戶轉帳繳納保費制度
Bank Loan Insurance 銀行貸款保險
Bankrupt 破產
Bankruptcy 宣告破產
Bank Trusteed Retirement Plan 銀行信託型退休計劃Base Pay 基本薪資
Basic Hospitalization 基本住院給付保險
Basic Premium 基本保費
Basic Rate 基本費率
Basic Split-dollar Plan 基本保費分擔計劃
Before-tax Earnings 稅前所得
Beneficial Interest 保險契約權益
Beneficiary 保險受益人
Breach Of Contract 違反契約條款
Broker 保險經紀人
Brokerage Agency 經紀人公司
Brokerage Business 經紀人招攬契約
Brokerage Department 經紀人部門
Broker-Agent 經紀人代理店
Burglary And Robbery Insurance 竊盜保險
Burial Insurance 喪葬保險
Business 保險契約
Business Interruption Insurance 營業中斷保險
Business Continuation Insurance 專業繼續保險
Business Continuation Plan 事業繼續保險計劃
Business Health Insurance 企業健康保險
Business In Force 有效契約
Business Liability Insurance 事業責任險
Business Insurance 企業保險
Business Life Insurance Trust 企業壽險信託
Business Overhead Expense Insurance 事業經費保險
Business Under Common Control 共管企業
Buy Term And Invest The Difference Buy-Sell Agreement 經營權買賣協議Bilateral Contract 購買定期險與投資差額保費
C
Cancelable 可終止保險單
Cancellation 終止
Capital Sum 最高給付金額
Captive Insurance 專屬保險
Cargo Insurance 貨物保險
Cash Claim 現金賠款
Cash Payment 現金給付
Cash Value 現金價值
Calendar Year Experience 曆年度經驗
Calendar Year Major Medical Plan 曆年式高額醫療費用保險
Call 招攬拜訪
Canada Pension Plan 加拿大退休金計劃
Cancelable Contract 可解除契約
Cancellation 解約
Canvassing Account 新契約保費帳戶
Capacity 承保能力、最高承保限額
Capital 資本
Capital Assets 資本性資產
Capital Budget 資本預算表
Capital Charges 資金費用
Capital Conservation Method 資金不動用方法
Capital Expenditures 資本支出
Capital Gain 資本利得稅
Capital Goods 資本財
Capitalization 現值化
Capitalization of Interest 利息滾入本金
Capitalization Rate 現值化利率
Capital Loss 資本損失
Capital Market 資金市場
Capital Need Analysis 資金需求分析
Capital Net Worth 資本淨值
Capital Stock 股本
Capital Stock Insurance Company 壽險股份有限公司
Capital Sum 一次給付金
Capital Utilization Method 資金利用法
Captive Agent 專業外務員
Career Agency 專業代理店
Career Agent 專業外務員
Career Average 服務期間平均薪津法
Career Average Formula 服務期間平均薪津方式
Career Path 專業外務員訓練課程
Career Presentation 專業介紹
Carrier 保險業者
Carryback Period For Employer Contributions 僱主醵出金之後轉期間Carryback (Carryforward) Provision 後轉條款、前轉條款
Carryover Basis 移轉稅基
Cash Account (代理人) 現金帳
Cash Assets 現金資產
Cash Basis of Accounting 現金制會計
Cash Equivalents 相等現金資金
Cash Refund Annuity 現金立即償還年金
Cash Surrender Value 解約退還金
Cash Value 現金價值
Cash Value Policy 有解約退還金保險
Casualty Actuarial Society 美國災害保險精算學會
Casualty Index 災害保險情報引得(索引)
Casualty Insurance 災害保險
Catastrophe 巨災
Catastrophe Hazard 巨災危險
Catastrophe Insurance 高額醫療費用保險
Catastrophe Reinsurance 巨災再保險、異常災害再保險
Ceding Commission 分保佣金
Cede 分保
Center of Influence 介紹準客戶之協力者
Cedent 分保人
Cession 分保單位
Certificate Insurance 保險證
Certificate of Authority 權限證書、營業許可書
Certificate of Convenience 臨時執照
Certified Employee Benefit Specialist 公認企業員工福利士Cestuique Trust (信託) 受益人
Cestuique vie (泛指) 被保險人
Change of Beneficiary Provision 變更受益人條款
Change of Plan Provision 變更保險計劃條款
Charitable Bequest 慈善遺贈
Charitable Gift 慈善捐贈
Contingency Reserve 危險準備金
Charitable Trust 慈善信託
Charter 營業狀、營業證書
Chartered Financial Analyst 公認財務分析師
Chartered Life Underwriter (CLU) 公認壽險師Capitalization Method 準備金提存方式
Cheap Takeover 廉價接收
Check-o-matic 銀行存款帳戶轉帳繳納保費制度
Contract of Indemnity 損害賠償合約
Child's Benefit 育兒給付
Claim 請求給付保險金賠償
Claimant 申請保險給付者
Claim Reserve 理賠準備
Class 同一危險集團
Classification 危險等級集團分類
Classified Insurance 缺陷體保險
Classified Risk 缺陷體危險
Class Rate 級別費率
Clause 條款
Clean-up Fund 善後清償基金
Clearance Fund 善後清償基金
Client 當事人、客戶
Close 促成簽約
Close Corporation 股票未上市公司
Close Corporation Insurance 股票未上市公司事業保險Closed Contract of Insurance 不得變更保險契約
Close-end Mutual Fund
Closed-end Investment Company 資本額固定之投資信託公司CLU 公認壽險師
Coinsure 共同保險
Cold Canvassing 直衝招攬
Cold Leads 直衝招攬
Collateral Assignment 擔保讓與
Collateral Assignment Plan 擔保讓與保險計劃
Collateral Bond 擔保債券
Collateral Loan 擔保貸款
Collection Book 收費帳簿
Collection Fee 收費費用
College of Insurance 保險大學
College Retirement Equities Fund (CREF) 大專退休基金會
Collegia (古羅馬) 互助協會
Combination Agency 兼售普通壽險和簡易險代理店
Combination Company 兼售普壽與簡易險公司
Combination Funding Plan 壽險與年金混合契約
Combination Plan 混合型退休金制度
Combination Policy 組合保險
Combined Annuity Mortality Table 綜合年金死亡表
Combined Group 聯合企業集團
Combined Sigle Limit 單一責任限額
Commercial Bank 商業銀行
Commercial Health Insurance 商業健康保險
Commercial Inspection Report 商業調查報告
Commercial Insurance 營利保險、商業健康保險
Commercial Policy 商業健康保單
Commercial Report 商業調查報告
Commission 佣金
Commission, Contingent 利益佣金
Commissioner 州利益佣金
Commissioner 州保險監督官
Commissioners Disability Table 標準殘障表
Commissioners 1941 Standard Ordinary Table 1941年普通保險監督官標準死亡表Commissioners 1958 Standard Ordinary Table 1958年普通保險監督官標準死亡表Commissioners Standard Industrial Mortality Table 1961 1961年簡易保險監督官標準死亡表Commissioners Values NAIC 有價證券價格
Commission of Authority 委任狀
Commissions, Graded 等級佣金
Contract of Indemnity 損害補償契約
Consequential loss Insurance 從屬損失保險
Claim Reserve 賠款準備
Classified Premium 分類保險費
Coinsurance 共保
Coinsurer 共保人
Coinsurance Clause 共保條款
Coinsurance Percentage 共保比例
Collective Insurance 集合保險
Compulsory Insurance 強制性保險
Contract of Utmost Good Faith 誠信契約
Contract of Consideration 有償契約
Contribution Clause 賠款分擔條款
Co-operative Insurance Society 保險合作社
Crop Insurance 收穫保險
Conditional Contract 附條件契約
Contract of Adhesion 附合契約
Conditional Contract 繼續契約
Collective Insurance Contract 集合保險契約Constant Method 固定法
Constraint and Percentage Method 固定與比例混合法Capitalization Method 準備金提存方式
Contingency Reserve 危險準備金
Ceding Commission 分保佣金
D
Date Of Expiration 到期日
Date Of Grace 寬限到期日
Date Of Inception Of The Policy 保險單起保日
Date Of Issue 簽單日
Date Of Policy 保險單生效日
Date Of Subscription The Policy 保險單起迄日
Date Of Grace 寬限期間
Declaration Policy 陳報保險單
Declination 拒保
Deductible 自負額
Deductible Clause 自負額條款
Degree of Risk 危險程度
Deposit Premium 預付保險費
Double Insurance 複保險
Data Interview 面談
Date Of Expiration 終止(滿期) 日
Date Of Issue 發單日
Date Of Last Payment 最近一次保費應付日
Date Of Maturity 滿期日
Date Of Policy 契約生效日
Date Of Grace 寬限到期日
Death Benefit 死亡給付
Death Benefit For Parents 雙親受領之死亡給付
Death Claim 死亡給付請求
E
Endorsement 批單
Earned Income 勤勞所得
Earned Premium 經過保費
Earnings 勤勞所得
Economic Benefit 實質給付
Economic Life Value 生命的經濟價值
Educational Trust 教育資金信託
Education Insurance 教育保險
Effective Date 生效日
Elective Benefits 選擇給付
Elapsed Years 經過年數
Elective Indemnities 選擇給付
Eligibility Requirement 適格要件
Eligible Employees 適格員工
Eligible Expense 適格醫療費用
Elimination Period 除去期間
Emergency Accident Benefit 緊急處理給付
Emergency Expense Benefits 緊急經費給付
Emergency Fund 鰥緊急準備金
Employee 從業員工
individual, Owner-employee, Junior Partner, Common-law Employee. Employee Benefit Programs 員工福利給付計劃
Employee Contribution 員工醵出金
Employee Organization 從業員團體
Employee Pension Benefit Plan 員工退休金給付計劃
Employee Retirement Income Security Act 受雇人員退休所得保障法
Employee Stock Ownership Plan 員工持有公司股退休年金制度
Employee Stock Ownership Trust 員工持有公司股票信託
Employees' Trust 員工信託
Employee Welfare Benefit Plan 員工福利給付計劃
Employer's Liability Insurance 僱主責任保險
Employment Benefit Plan 雇用給付計劃
Endless Chain Prospecting 連鎖式保戶開拓法
Endorsement 批註(條款)
Endow 滿期
Endow At Age 100 百歲滿期
Endowment 養老保險
Endowment Amount 滿期保額
Endowment At Age 65 65 歲滿期
Endowment Insurance Policy 養老保險保單
Endowment Policy 養老保險保單
Enemy Alien 敵對國
Enrollment Card 登記卡
ENTAIL 限嗣繼承不動產
Entire Contract Clause 完全契約條款
Entirety, Estate By (夫妻) 聯合財產
Entity Plan 共同經營法人保險
Entry Age Normal 普通加入年齡
Entry Age Normal Method 普通加入年齡式退休金成本計算法
Equity 純資產
Equity 公平性
Equity 衡平法
Equity 持分
Equity Annuity 變額年金
Equity, Estimated Total 估計總淨值
Equity Linked 變額
Equity Rate 變動費率
Equity Value Holding 變額性投資
ERISA 受雇人員退休所得保障法
Estate Planning 遺產設計
Estate Protection 財產保全
Estate Settlement 遺產分配
Estate Shrinkage 遺產滅損
Estate Tax 遺產稅
Estate Transfer 財產移轉
Estimated Premium 臨時保費
Estimated Total Equity 估計總淨值
Evidence Of Insurability 可保性證明
Exact Date Of Exhaust 耗竭日
Exact Interest 實計利息
Examination 體檢
Examination Under Oath 切結給付條款
Examined Business 已體檢契約
Examiner 體檢醫生
Examiner 稽查
Expected Period 除外期間
Exception Of Proceeds Provision 保險金支付禁止規定Excess Arrears 逾期滯繳
Excess Compensation 超額補償
Excess Contribution 超額醵出金
Excess Cover For Catastrophe 巨災超額賠款再保險Excess Initial Expense 初年度超額費手
Excess Insurance 超額保險
Excess Interest 超額利息
Excess Limit 超過限定額
Excess Line Broker 超額保險經紀人
Excess Of Loss Reinsurance 超額再保
Excess Plan 額外退休計劃
Excluded Period 除外期間
Exclusion 免責條款
Exclusion Allowance 寬減額
Exclusion Clause 除外條款
Exclusion Ratio 寬減率
Exclusive Agency System 專屬代理店制度
Exclusive Agent 專任外務員
Executed Contract 已履行契約
Executed Trust 已設定信託
Executor 遺囑執行人
Executory Contract 未經履行契約
Executory Trust 未設定信託
Exemption Of Proceeds Provision 保險金債務豁免條款Exempt Pension Trust 免稅退休金信託
Ex Gratia Payment 慰問給付
Exhaust Loan 超過解約退還金的貸款
Exhibit 明細表
Expectancy Policy 平均餘命保險
Expectancy Policy 妊娠定期健康保險
Expectation Of Life 平均餘命
Expected Mortality 預定死亡率
Expenditure, Capital 資本支出
Expense 營業費用
Expense Allowance 費用補助
Expense Factor 費用要素
Expense Loading 附加保險費
Expense Of Management 經營費用
Expense Ratio 費用率
Expense reimbursement allowance 經費支出補助Expense Reserve 經費準備金
Expense Incurred 發生經費
Expense Paid 費用支出
Experience 經驗
Experience And Service Table 從業員在職存經驗表Express Conditions 明示條款
External Coinsurance 對外共同保險
Excess Coverage 超額賠償責任
Extended Cov 火災保險附加險
Export Insurance 輸出保險
Extra Charges 額外費用
Expected Morbidity 預定罹病率
Expense Constant 定額附加保費
F
Full Value Insurance 足額保險
Facultative Certificate Of Reinsurance 臨時再保險證明書Facultative Obligatory Treaty 臨時拘束性合約再保險Fallen Building Clause 建築物傾倒條款
Falling Aircraft&Vehicle Impact Form 航空器墜落、機動車輛碰撞保險Family Automobile Policy 家用汽車保險單
Fidelity Insurance Clause 員工誠實保險條款
Fiduciary Bond 受託保證保險
Financial Responsibility Law 財務責任法
Fine Arts Floaters 藝術品流動保險
Fire 火災
Fire Friendly 善火
Fire Hostile 惡火
Fire Insurance 火災保險
Fire Wall 防火牆
First Loss Insurance 損失優先賠付保險
First arty Insurance 第一者保險
Flat Rate 毛費率;判斷費率
Floaters 流動保險
Floating Policy 流動保險單
Floating Stock 流動貨物
Floor Plan Insurance 墊款銷售保險
F.O.B. Plane 飛機上交貨價
F.O.B. Train 火車上交貨價
F.O.B. Truck 卡車上交貨價
Forwarding Charge Clause 轉運費用條款
Formal Contract 要式契約
Foul Bill Of Lading 不潔提單
Franchise Clause 起賠額條款
Free Of Claim For Accident Reported 已知事故免責
Free Of Particular Average Clauses, F.P.A. Clauses 平安險條款Free On Board, F.O.B. 船上交貨價
Freight Abandonment Clauses 不要求運費條款
Freight Waiver Clause 放棄運費條款
Full Conditions 完全條件
Full Reporting Clause 據實申報條款
Full Value Insurance 足額保險
Funds Held By Ceding Companies 存出再保責任準備
Furrier's Customer's Insurance 皮貨商顧客保險
Formal Contract 要式契約
Fire Damage 火災損害
Finish Stock 製程品存貨
Fraudulent Misrepresentation 詐欺
First Loss Insurance Clause 實損實賠保險條款
General Agency 總代理店
General Agency System 總代理店制度
General Agent 總代理人
General Condition 基本條款
GAMS 區域總代理人與外勤經理協會
General Market 一般市場
General Operating Expenses 總營業費用
General Partnership 普通合夥
General Power Of Appointment 普通指定權
Geographical limitations 地區限制
Gift 贈與
Gift Causa Mortis 死因贈與
Gift Inter Vivos 生前贈與
Gift Of Future Interest 遠期贈與
Gift Tax Credit 贈與稅扣除額
Gift Tax Marital Deduction 贈與稅配偶扣除額
Gimmicks 花招
Give 贈予
Goodwill 商譽
Government Benefit Plans 政府給付計劃
Grace Period 寬限期間
Graded Death Benefits 階段式死亡給付、削滅死亡給付
Graded Premium Lift Insurance 階段式繳費保險
Graded Vesting 賦予等級受領權
Grant 讓與
Grantee 受讓人
Grantor 讓與人
Gropsack General Agent 普通流動性業務員
Gross cost 總成本
Gross Earning 毛收入
Gross Estate 總遺產
Gross Line 總危險額
Gross Net Premium 純總保費
Gross Premium Valuation 營業保費評價法
Gross Rates 營業保險費費率
H
Hazard 危險
Hazard, Moral 道德危險
Head Office 總公司
Head Of House 扶養人
Head Start Fund 提早開始基金
Health And Accident Underwriters Conference 健康意外保險人協會Health Certificate 健康聲明書
Health Insurance 健康保險
Health Insurance Association Of America 美國健康保險協會
Health Insurance Benefits 健康保險給付
Health Insurance Classifications 健康保險種類
Health Insurance, Group 團體健康保險
Health Insurance Institute 健康保險研究所
Health Insurance Quality Award 健康保險繼續率優良獎
Health Maintenance Organization (HMO) 保健組織
Health Plans, Corporate 企業健康保險計劃
Health Policy 健康保險
Health Systems Agencies 健診儀器諮詢會
Heir 繼承人
Held In Trust 託管信託
Hereditaments 繼承財產
Highest And Best Use Value 最高利用價值
High-Pressure Selling 強迫招攬
High Risk 高風險體
HMO 保險組織
Home Insurance 住宅保險
Home Office 總公司
Home Office Life Underwriter Association 總公司核保人協會
Honesty Clause 誠信條款
Honorable Undertaking 互信契約
Honoring 按時履行義務,兌現
Hospital Benefit 住院給付
Hospital Expense Insurance 住院費用保險
Hospital Income Insurance 住院所得保險
Hospital Indemnities 住院補償
Hospitalization Insurance 住院保險
Hospitalization Policy 住院保險
Hospital Miscellaneous Benefits 住院雜項費用給付
Hospital Room Benefits 病房費用給付
Hospital/Surgical (Expense) Insurance 住院及外科手術保險
Hour Of Service 服務時數
House Confinement Clause 在家療養條款
Household 家
HR-10 Plan 參見
Human Depreciation Concept 人員折耗論
I
Individual, Owner-employee, Junior partner, Common-law Employee. Employee Benefit Programs 員工福利給付計劃
Identification Clause 身份確認給付條款
Illegal Holding Of Premiums 保費非法處置、保費流用
Illness Frequency Rate 罹病頻率
Illness Severity Rate 疾病強度率
Impersonal Contract 非對人契約
Immediate Annuity 即時付年金
Immediate Estate 立即遺產
Immediate Life Annuity 即時付生存年金
Immediate Participation Guarantee Plan 直接參加保證給付式團體年金
Immediate Vesting 立即受領權
Impaired Capital 資本減損
Impaired Risk 弱體
Impairment 缺陷、弱體狀況
Impairment Of Capital 資本減損
Imperfect Trust 不完全信託
Implied Consent 暗示同意
Implied Contract 默示契約
Implied Trust 暗示信託
Implied Warranty 暗示擔保
Inadmitted Asset 未認可資產
Incidental Life Insurance Protection 附帶的壽險保障
Incidents Of Ownership (保單) 所有權之附帶權利
Includible Compensation 可包括薪
Income 收入
Income Bond 退休年金
Income Continuation Agreement 所得繼續協定
Income, Earned 勤勞所得
Income-Earning ability 所得能力
Income Fixed 定額所得
Income Insurance 年金保險
Income Policy 年金保險
Income Protection 殘疾所得補償保險
Income Provider Plans 家庭扶養年金保險
Income Settlement Options 年金式保險金給付選擇權
Income Statement 損益表
Incompetent 公司的財務營運,將公司某一段期間的收入和費用列入予以結算的財務報表。參見Balance Sheet 及Statement of Changes in Financial Position 禁治產者
Incontestability 不可爭條款規定
Individual Annuity 個人年金
Industrial Insurance 簡易人壽保險
Inland Marine Insurance 內陸運輸保險
Installment Premium 分期保險費
Insurable Interest 可保利益
Insurable Interest 保險利益
Insurance 保險
Insurance Agent 保險代理人
Insurance Brokers 保險經紀人
Insurance for Old-age 老年保險
Insurance for Unemployment 失業保險
Insurance Macroeconomics 保險總體經濟學
Insured Amount 保險金額
Insurance Clause 保險條款
Insurance Policy 保險單
Insurer 保險人
Internal Coinsurance 對內共同保險
Intercompany Agreement 同業協議
Insurable or Insured Value 保險價額
J
Joint And Full Survivor 完全連生生存年金
Joint And One-Half Survivor Annuity 生存者半額給付連生生存年
Joint And Last-Survivor Annuity 連生生存年金
Joint And Several 聯合與分擔之債
Joint And Survivor Annuity 連生生存年金
Joint And Survivorship option 連生生存年金選權
Joint And Two-thirds Survivor Annuity 生存者3/2 給付連生生存年金Joint Annuity 連生年金
Joint Beneficiary 共同受益人
Joint Control 共同支配保單權利
Joint Field Work 陪同招攬、聯合招攬
Joint Insurance 連生保險
Joint Insured 連生被保險人
Joint Interests 聯合利益
Joint Liability 聯合負債
Joint Life Annuity 連生共存年金
Joint Lives 連合生命
Joint Return 合併所得
Joint Tenancy 公同共有之財產
Jointly Owned Property 聯合財產
Jointly Administered Pension Plan 共同管理退休年金制度
Judgment Rates 判斷費率
Jumbo Risk 巨大危險
Jumping Juvenile Insurance 自動增額子女保險
Junior Mortgage 次順位抵押
Junior Partner 小額合夥人
Juvenile 少年
Juvenile Insurance 子女保險
K
Key Executive Insurance 企業主管人員保險
Keyman Health Insurance 企業主管人員健康保險
Key Insurance 企業主管人員保險
L
Lloyd's 勞埃
L.A.A. 美國人壽保險廣告者協會
Labor Union Group 工會團體保險
Labor Union Pension Plan 工會會員退休制度
Labor Union Sick And Accident Benefit9 工會疾病傷害給付
LAMP 美國壽險外勤經理人員會議
Laspsation Profit 失效解約益
Lapse 失效
Lapsed Legacy 捐贈失效的遺產
Lapse Notice 失效通知
Lapsed Policy 失效保單
Lapse Rate 失效率
Lapse Ratio 失效解約率
Large Policy 高額契約、高額保險
Last Survivor Annuity 最後生存者連生年金
Last Survivor Insurance 後生存者保險
Late Retirement 延後退休
Law Of Large Numbers 大數法則
Lawful Heirs 法定繼承人
Laws of Descent And Distribution 繼承分配法
Lay Underwriters 助理核保人
Leading Producers Round Table 績優者圓桌會議
Leading Producers Round Table Award 績優者圓桌會會獎
Lease 租賃、租賃權
Lease-back 回租
Leasehold Redemption Assurance 定期租賃權清償準備保險
Ledger Assets 帳資資產
Ledger Cost 純正保費、純正成本
Leeway Provision 彈性投資規定
Legacy 遺贈、遺產
Legal Age 法定年齡
Legal Assets 法定資產
Legal Investment 法定投資
Legal Rate Of Interest 法定利率
Legal Reserve 法定責任準備金
Legal Reserve Life Insurance 法定責任準備型壽險
Legal Reserve Life Insurance Company 累積法定責任準備金型壽險公司Legatee 受遺贈人
Legator 遺贈人
Letter Of Administration 遺產管理委任書
Letter Of Indemnity 損失補償約定書
Letter Of License (債權人) 債務寬緩處理協議書
Level Accident Insurance 標準傷害保險
Level Annual Premium Funding Method 平準保費基金累法
Level Cost 平準成本法
Level Premium 平準保險費
Level Premium Plan 平準保費保險
Level Premium Group Permanent Plan 平準保費團體長期保險
Level Term Insurance 定額定期保險
Liabilities 負債、責任
Liability Insurance 責任保險
License 外務員執照
Lien Plan (弱體) 保險金削減給付法
Life Conservation 契約保全;保健
Life Expectancy 平均餘命
Life Expectancy Term Insurance 平均餘命定期保險
Life Income Option 終身年金收入選擇權
Life Income Policy 終身年金保險
Life Income With Full Refund Option 保證期間終身年金選擇權
Major Hospitalization Insurance 高額住院費用保險
Major Medical Expense Insurance 高額醫療費用保險
Malingering 裝病
Malpractice 不當行為
Malpractice Insurance 專門職業不當行為責任保險
Mandatory Valuation Reserve 法定有價證券價格變動準備金
Mandatory Provision 法定條款
Market risks 市場危險
Marine Insurance 海上保險
Marital Deduction 配偶扣除額
Marshaling Of Assets 財產清償位
Master Plan 總退休計劃
Material Fact 重要事實
Mathematical Risk 數學危險
Maturity Date 滿期日
Maturity Value 滿期值
Maximum Average Indexed Monthly Earnings 指數基準最高平均月薪津Maximum Probable Yearly Aggregate Dollar Loss 最大預期之每年損失總金額Maturity Average Monthly Wage 最高平均月工資
Maturity Disability Policy 最高補償殘疾保險
Maturity Wage Base 最高工資額
Mean Reserve 期中責任準備金
Medical Examination 體檢
Medical Examiner 體檢醫生
Medical Expense Insurance 醫療費用保險
Medical Information Bureau 病歷資料服務所
Medical Insurance 醫療保險、有體檢保險
Medical Payments Insurance 醫療費保險
Moral Hazard 道德危險
Morale Hazards 怠忽危險
Mortality Insurance 死亡保險
Mutual Company 相互保險公司
Mutual 相互保險社
Mutuality 相互性
N
National Health Insurance 國民健康保險
Natural Death 自然死亡
Natural Group 自然團體
Natural Premium 自然保費
Need 保險需要
Negligence, Gross 重大疏忽
Net Amount At Risk 風險淨額
Net Cost 純成本
Net Earning 淨盈餘
Net Gain From Operation 保險營業淨利
Net Level Premium 平準式純保費
Net level Premium Reserve 淨平準保費準備
Net Premium Rate 純保費費率
Net Surplus 淨盈餘
Net Taxable Estate 應課稅遺產淨額
Nonadmitted Reinsurance 非認可再保險Nonassessable Contract Or Policy 不契追征保費保險契約Nonasignable Contract Or Policy 不可轉讓契約(保險) Nondeductible 不可扣除額、無自負額
Nondisabling Injury 非殘疾傷害
Nonduplication Of Payments (Or Benefits) 不重覆給付Nonforfeitable 不沒收額
Nonforfeiture Option Or Provisions 不沒收條款Nonforfeiture Value 不沒收價值
Noninsured Plans 非保險型退休計劃
Non-ledger Assets 未入帳資產
Nonmedical 無體檢
Nonmedical Insurance 無體檢保險
Nonoccupational Insurance 職業外疾病傷害保險Nonparticipating Fund 無分紅保險基金
Nonprobate Property 非查驗遺產
O
Objections In The Interview 拒絕投保
Obligatory Reinsurance 業務再保險
Obligatory Treaty 義務再保險合約
Occupational Hazard 職業危險
Occupational Policy 職業保險
Offer 申請投保
Offer And Acceptance 要約與承諾
Old-Age Benefit For Spouse Of Worker 勞工配偶老年給付
Old Age and Survivors Insurance 老年及遺族保險
Old Age Security 老年保障制度
Old Age, Survivors, And Disability Insurance 老年遺族及殘疾保險
Old Age, Survivors, Disability and Health Insurance 老年、遺族、殘疾及健康保險Older Age Policy 老年醫療保險
Old Line 傳統的人壽保險
Old Line Legal Reserve 傳統的人壽保險法定責任準備金
Open Certificate 開放型保單
Open Cover (再保) 預約再保險
Open Debit (收招合一制) 直接繳費
Open Policy 開放型保險
Option (保險契約)選擇權
Optionally Renewable Contract 選擇更新保險
Optional Paid-Up Insurance 選擇繳清保險
Ordinary Agent 普通險業務員
Ordinary Fire Insurance 普通火災保險
Ordinary Insurance Account 普通保險契約帳
Ordinary Insurance Company 普通壽險保險公司
Ordinary Life-Whole Life-Straight Life 終身保險
Original Insurance 原保險
Outstanding Premium 未收保險費
Over Insurance 超額保險
Overhead Expense Policy 營業費用保險
Overinsurance 超過保險
P
Paid For Credit 新契約換算額
Paid In Advance 預繳保費
Paid Up Additions 增額繳清保險
Paid- Up Policy 繳清保險
Paid- Up Value 繳清價值
Pairs and Sets Clause 一套或一組條款
Parent Benefit 雙親給付
Partial Vesting 部分受領權
Participant 參加者、參加員工
Participating Insurance 分紅保險
Partnership 合夥
Partnership Entity Plan 合夥人買賣協定
Part-time Employees 兼職僱員
Party-in-interest 利害關係人
Past Service Benefit 過去服務年給付
Past Service Cost 過去服務年資給付成本
Past Service Credits 認可的過去服務年資基數
Past Service Liability 過去服務年負債
Pay-As-You-Go Plan 隨支隨付計劃
Payment To The Estate 保險金當作被保人之遺產Payment on account clause 預付賠款條款
Payor Clause 保費免繳條款
Payor Insurance 額外繳費者保險
Payroll Audit 薪資查帳員
Payroll Deduction 薪資減項、扣薪
Pecuniary Interest 金錢上之利益
Personal Contract 對人契約
Pension, Normal Cost 正常退休金成本
Pension Plan 退休金計劃
Pension Plan Trustee 退休金計劃受託人
Preamble; Recital clause 序文
Premises clause 擴大承保處所條款
Presumption Of Negligence 過失推定責任
Probable Maximum Loss, PML 可能最大損失Professional Liability Insurance 職業責任保險Professional fees clause 專業費用條款
Promissory Warranties 承諾保證
Pro rata distribution clause 比例分配條款
Physical hazards 實質危險
Policy 保險單
Premium Pure 純保費
Primary Covera 優先賠款責任制
Public adjuster 公共理賠人
Proportional treaty 比例性合約
Personal injury 名譽傷害
Policy limit 保單上限
Preexisting condition 原已存在因素
Preferred Provider Organization, PPO 優先供應者組織
财务术语中英文对照大全,财务人必备! 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗?不会?那可真够无语的额! 想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧! 增加见识也好,装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
Back-door listing 借壳上市 Back-end load 撤离费;后收费用 Back office 后勤办公室 Back to back FX agreement 背靠背外汇协议 Balance of payments 国际收支平衡;收支结余 Balance of trade 贸易平衡 Balance sheet 资产负债表 Balance sheet date 年结日 Balloon maturity 到期大额偿还 Balloon payment 期末大额偿还 Bank, Banker, Banking 银行;银行家;银行业 国际结算银行 Bank for International Settlements (BIS) Bankruptcy 破产 Base day 基准日 Base rate 基准利率 Basel Capital Accord 巴塞尔资本协议 Basis Point (BP) 基点;点子 一个基点等如一个百分点(%)的百分之一。 举例:25个基点=0.25% Basis swap 基准掉期 Basket of currencies 一揽子货币 Basket warrant 一揽子备兑证 Bear market 熊市;股市行情看淡 Bear position 空仓;空头 Bear raid 疯狂抛售 Bearer 持票人 Bearer stock 不记名股票 Behind-the-scene 未开拓市场
Below par 低于平值 Benchmark 比较基准 Benchmark mortgage pool 按揭贷款基准组合 Beneficiary 受益人 Bermudan option 百慕大期权 百慕大期权介乎美式与欧式之间,持有人有权在到期日前的一个 或多个日期执行期权。 Best practice 最佳做法;典做法 Beta (Market beta) 贝他(系数);市场风险指数 Bid 出价;投标价;买盘 指由买报出表示愿意按此水平买入的一个价格。 Big Band 金融改革 Bill of exchange 汇票 Bills department 押汇部 Binary 二元制;二进法(只有两个可能的结果) Binary option 二元期权 又称数字期权或非全有即全无期权。如果基础工具满足预先确定 的启动条件,二元期权将支付一个固定金额,在其他情形下则不 支付任收益。 BIS 国际结算银行 (Bank for International Settlements的英文缩写) Blackout period 封锁期 Block trade 大额交易;大宗买卖 Blue chips 蓝筹股 Blue Sky [美国] 蓝天法;股票买卖交易法 Board of directors 董事会 Bona fide buyer 真诚买家 Bond market 债券市场,债市 Bonds 债券,债票 Bonus issue 派送红股 Bonus share 红股;红利股票 Book close date 截止过户日期 Book closure period 停止过户期间 Book value 帐面值 Bookbuilding 建立投资者购股意愿档案;建档;询价圈购
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/(费用)
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets
金融 资产组合(Portfolio) :指投资者持有的一组资产。一个资产多元化的投资组合通常会包含股票、债券、货币市场资产、现金以及实物资产如黄金等。 证券投资(Portfolio Investment) :国际收支中、资本帐下的一个项目,反映资本跨国进行证券投资的情况,与直接投资不同,后者涉及在国外设立公司开展业务,直接参与公司的经营管理。证券投资则一般只是被动地持有股票或债券。 投资组合经理(Portfolio Manager):替投资者管理资产组合的人,通常获授权在约定规下自由运用资金。共同基金的投资组合经理负责执行投资策略,将资金投资在各类资产上。 头寸(Position) :就证券投资而言,头寸是指在一项资产上做多(即拥有)或做空(即借入待还)的数量。 总资产收益率(ROTA) :资产收益率是企业净利润与平均资产总额地百分比,也叫资产回报率(ROA),它是用来衡量每单位资产创造多少净利润的指标。其计算公式为:资产收益率=净利润/平均资产总额×100%;该指标越高,表明企业资产利用效果越好,说明企业在增加收入和节约资金使用等方面取得了良好的效果,否则相反。 整批交易(Round Lot Trade) :指按证券和商品在市场最普遍的交易单位(例如100股为一单位)进行的交易。 交易回合(Round Turn):指在同一市场上通过对两种证券或合约一买一卖,或一卖一买的交易两相抵消。通常在计算手续费时会提及交易回合。 缩略语 有资产担保的证券(ABS) 国际外汇交易商协会(ACI) 现货(Actuals) 亚洲开发银行(ADB) 美国预托证券(ADR) 非洲开发银行(AFDB) 年度股东大会(AGM)
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?
初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accounts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method) 补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 序时账簿(book of chronological entry) 一次凭证(single-record document) 银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim) 债权债务结算账户(accounts for settlement of claim and debt)
中国会计科目的中英文对照 权责发生制 with interest payable monthly at 15% per annum prior to their maturity in April 2007 the Company issued $60,000 principal amount to Mr. Baldwin which is due now April 1, 2007 and is convertible into Company common stock at a conversion price of $.18 per share. Accrued debenture interest 应计债券利息debenture退税证明书 Accrued Expenses 应计费用 overhead expense: 企业一样治理费用 中国会计科目的中英文对比 一、资产类Assets 流淌资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价预备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账预备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable
成本会计 直接人工成本差异(direct labor variance) 直接材料成本差异(direct material variance) 在产品计价(work-in-process costing) 联产品成本计算(joint products costing) 生产成本汇总程序(accumulation process of procluction cost) 制造费用差异(manufacturing expenses variance) 实际成本与估计成本(actual cost and estimated cost) 工资费用分配(salary costs allocation) 成本曲线(cost curve) 农业生产成本(agriculture production cost) 原始成本和重置成本(original cost and replacement cost) 工程施工成本 直接成本与间接成本(direct cost and indirect cost) 可控成本(controllable cost) 制造费用分配(manufacturing expenses allocation) 理论成本与应用成本(theory cost and practice cost) 辅助生产成本分配(auxiliary production cost allocation) 期间,费用 成本控制程序(procedure of cost control) 成本记录(cost entry, cost recorder cost agenda) 成本计算分批法(job costing method) 成本计算分步法 直接人工成本差异(direct labor variance) 成本控制方法(cost control method) 内河运输成本 生产费用要素(elements of production expenses) 历史成本与未来成本(historical cost and future cost) 可避免成本与不可避免成本(avoidable cost and unavoidable cost) 成本计算期(cost period) 平均成本与个别成本(avorage cost and individual cost) 跨期摊提费用分配(inter-period expenses allocation) 计划成本(planned cost) 数量差异(quantity variance) 燃料费用分配(fuel expenses allocation) 定额成本控制制度(norm cost control system) 定额管理(management norm) 可递延成本与不可递延成本(deferrable cost and undeferrable cost) 成本控制标准(standard of cost control) 副产品成本计算(by-product costing) 责任成本(responsibility cost) 生产损失核算(production loss accounting)
中国会计科目中英文对照 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
1 资产 assets? 11~ 12 流动资产 current assets? 111 现金及约当现金 cash and cash equivalents? 1111 库存现金 cash on hand? 1112 零用金/周转金 petty cash/revolving funds? 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit? 1117 约当现金 cash equivalents? 1118 其它现金及约当现金 other cash and cash equivalents? 112 短期投资 short-term investment? 1121 短期投资 -股票 short-term investments - stock? 1122 短期投资 -短期票券 short-term investments - short-term notes and bills? 1123 短期投资 -政府债券 short-term investments - government bonds? 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates? 1125 短期投资 -公司债 short-term investments - corporate bonds? 1128 短期投资 -其它 short-term investments - other? 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market?113 应收票据 notes receivable? 1131 应收票据 notes receivable? 1132 应收票据贴现 discounted notes receivable? 1137 应收票据 -关系人 notes receivable - related parties? 1138 其它应收票据 other notes receivable? 1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable?114 应收帐款 accounts receivable? 1141 应收帐款 accounts receivable? 1142 应收分期帐款 installment accounts receivable? 1147 应收帐款 -关系人 accounts receivable - related parties? 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable?118 其它应收款 other receivables? 1181 应收出售远汇款 forward exchange contract receivable? 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies?1183 买卖远汇折价 discount on forward ex-change contract? 1184 应收收益 earned revenue receivable? 1185 应收退税款 income tax refund receivable? 1187 其它应收款 - 关系人 other receivables - related parties? 1188 其它应收款 - 其它 other receivables - other? 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables?121~122 存货 inventories? 1211 商品存货 merchandise inventory? 1212 寄销商品 consigned goods? 1213 在途商品 goods in transit? 1219 备抵存货跌价损失 allowance for reduction of inventory to market? 1221 制成品 finished goods? 1222 寄销制成品 consigned finished goods?
会计术语中英对照 Document number:NOCG-YUNOO-BUYTT-UU986-1986UT
一、会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple
会计学(Accounting)账目单词中英对照表来源:OSU商科帮的日志 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages
第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金:Cash and cash equivalents 银行存款:Bank deposit 应收账款:Account receivable 应收票据:Notes receivable 应收股利:Dividend receivable 应收利息:Interest receivable 其他应收款:Other receivables 原材料:Raw materials 在途物资:Materials in transport 库存商品:inventory 存货跌价准备:provision for the decline in value of inventories