财务英文词典

财务英文词典
财务英语词典（完整版）parts02
财务英语词典PQ部分
Packing cost 包装成本
Packing credit 打包放款
Packing charges装箱（包装）费
Packing expenses包装费用
Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票
Paid – in capital 缴入资本
Paid – in surplus 缴入盈馀
Paid – up capital 已缴资本；实收股本
Paid – up cheque (cancelled check) 付讫支票
Paid – up policy 已付款之保险单
Paper profit帐面利益
Par 票面额
Parent company 母公司
Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑
Partial audit 部分审计
Partial cash transaction 一部现金交易
Partial delivery 一部交付
Partial loss 部分损失
Partial payment 部分支付
Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券
Participating preferred stock 参加优先权Participation loan 共同放款
Particulars 摘要
Partly – finished goods 半成品
Partly variable cost 部分变动成本
Partners 合夥人
Partner’s dra wing (account) 合夥人提款
Partner’s loan 合夥人借款
Partner’s notes payable 应付合夥人票据
Partner’s salaries合夥人薪金
Partnership 合夥
Partnership agreement 合夥契约
Partnership dissolution 合夥解散
Part payment 先付若干；支付部分
Part receipt 部分收据
Par value 票面价值
Par value stock 面值股份
Pass book 存款折；取货薄
Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务
Past due account过期帐款
Past due notes 过期票据
Patens 专利权
Pattern 样本
Payables 应付项目
Payee (remittee) 受款人；收银人
Payer 付款人
Paying by certificate 付款凭单
Payment 支付
Payment by installments 分期付款
Payment in advance 预付
Payment in cash, for cash 付现
Payment in full 全部付讫
Payment in kind 现物工资
Payment of debts 偿债支付
Payment of interest付息
Payment of shares 交付股银
Payment on term 定期付
Payment vouchers 支付凭单；支出传票
Pay order 支款凭证
Payroll 薪工单
Payroll analysis 薪工分析表
Payroll audit 薪工审计
Payroll department expenses 薪工部费用
Payroll distribution book薪金工分配薄
Payroll fund 薪工基金（置於工厂各部作职工暂借之用）
Payroll recapitulation 薪工窠总表（同payroll summary）
Payroll requisition 请发薪工单
Payroll sheet 薪工单
Payroll summary 薪工窠总表
Pay warrants 支付命令
Peddler; hawker 负贩；行商
Pension恤养金
Pension fund恤养基金
Pension fund deductions恤养基金减速除数
Pension fund reserve 恤养基金准备
Percentage 百分率
Percentage comparisons 百分率比较
Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表
Per diem rate 日率
Performance 完成量（指工作而言）
Periodical abatements 定期报表；定期决算表Periodical audit 定期审计
Periodical reports 定期报告
Period of operating cycle 经营周期
Permanent assets 永久资产
Permanent capital 永久资本
Permanent investment 长期投资
Permanent property 永久性财产
Perpetual inventory (stock) 永续盘存
Perpetual inventory sheet 永续结存单
Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金
Per procurator (P.P.) 委任代理署名人
Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐
Personal department 人事部
Personal expenditure 用人费用
Personal liability 个人责任
Service 俸给支出
Petty cash 零用现金
Petty cash book零用现金薄
Petty cash deposit 水额活期存款
Petty cash fund 零用现金
Petty current deposit 小活期存款
Petty expenses 杂费
Petty loss and profit 小损益
Physical assets 实物资产
Physical depreciation 实质折旧
Physical inventory 实地盘存
Physical inventory book 实地盘存薄
Physical statement圆形（决算）表
Piece rate 计件工资率
Piece work wage 计件工资
Pier dues 码头费
Plan of accounts 记帐程序圆
Planning department 设计部
Plant appraisal广场估价
Plant appreciation 广场资产涨价
Plant assts 广场设备资产
Plant equipment 广场设备
Plant ledger 广场资产分类帐
Plant maintenance 广场维持费
Please turn over 请阅后页
Pledge 质；抵押
Pledge assets 出质资产
Pledge of obligation 债权抵押
Policy of insurance; policy 保险单
Position sheet 汇兑买日计表
Position statement 地位表（资产负债表）
Positive capital 正资本
Positive good - will 下商誉（与negative good – will 相对）
Postage and telegram book 邮电费收
Postage 邮费帐
Postal money order 邮政汇票
Post audit 事后审计
Post – closing entries 结帐后记录（分录）
Post – closing trial balance 结帐后试算表
Post – date 邮寄日；注迟日期
Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐
Posting medium 过帐根据
Potential discount 允给折扣
Power expenses 动力费用
Power of attorney 代理委任书
Power plant cost 动支力间成本
Power plant expense支力间费用
Practical capacity 实际（生产）能量
Practice set 整套实习题
Pre – audit 事前审计
Pre – audit of requisition 申请书的事前审计
Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本
Predetermined job cost system 预计分批成本制度
Preference shares (stock) 优先股
Preferential creditor 优先债权人
Preferential tariff 特惠税率
Preferred creditors 优先债权人（同preferential creditors）
Preferred debt 优先债务
Preferred liabilities 优先负债
Preferred stock 优先股
Preferred stock sinking fund 优先股收回基金
Preliminary balance sheet 初编资产负债表
Preliminary budget 初步预算
Preliminary expenditure 筹备费
Preliminary expenses 开办费
Premium 保险费；利息；花红
Premium on banks; redeemed 债券收回溢价
Premium on capital stock 股本盈利
Prepaid annuity 预付年金
Prepaid expenses 预付费用
Prepaid income 预收收益
Prepaid insurance预付保险费
Prepaid tax 预付税捐
Preparatory cost 准备成本
Prepayments 预付项目
Present value (worth) 现值
Price 价格
Price – aggregate 价格积数
Price of factory 厂价
Price duty paid 完税货价
Price list 价目单
Price in bond 货存关栈纳税可提
Price mark 价目记号
Price negotiated 议价
Price variance 价格差异
Pricing 定价
Primary income 营业收益
Primary liability主债务
Prime cost 主要成本
Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本
Prime quality 最上品
Principal 母金；基金
Principal book 主要薄
Priority 优先
Prior period 前期
Prior year上年度
Private audit 不公开审计
Private company 不公开公司
Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐
Private trust fund 私人信托帐
Procedure of verification 检证程序
Proceeds 收入
Process cost sheet 分步成本单
Process cost system 分步成本制度
Processed material 已加工原料
Process method of cost – finding 分步计算成本法Process period 工作步序期间
Process production 分步生产
Procurator endorsement 代签
Producer’s rent 生产者租金
Producing department cost 生产部成本
Product classification system 产品分类制度
Product cost 产品成本
Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力
Production center 生产中心
Production control 生产统制
Production cost 生产成本
Production department 生产部；厂务设计部
Production department expenses 生产部费用；厂务设计部费用
Production goods 生产财
Production order 生产通知单；制造通知单；在制品成本单
Production order cost sheet 生产成本通知单；生产成本单
Production record 生产记录
Production quota 生产预计额
Productive assets 生产资产
Productive capacity cost 生产能量成本
Productive capital 生产资本
Productive department 生产部
Productive labor 生产人工
Productive labor cost method 生产人工成本法
Productive labor hours method 生产人工时数法（指负荷的分配）
Productive wages 生产工资
Productivity ratio 生产能力比率
Professional accountant 会计师
Professional auditor 职业查帐员；会计师
Professional charges 公费
Profit(s); gain 利益；利润
Profit and loss 损益类
Profit and loss account(s) 损益帐；损益表
Profit and loss adjustment 损益调整帐户
Profit and loss appropriation account 损益分配帐户
Profit and loss for the previous periods (A. & L.) 前期损益
Profit and loss from warehouses or godowns 货栈损益
Profit and loss ledger 损益清帐
Profit and loss on buying and selling foreign coins 外币损益
Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益
Profit and loss on realization account 变产损益帐户
Profit and loss ratio 损益比率
Profit and loss section 损益之部（指损益表的一部）
Profit and loss statement 损益表；损益计算表
Profit and loss summary (account) 损益窠总表
Profit and loss transactions 损益转帐
Profit of the period 本期利益
Profit on exchange 汇兑利益；兑换利益
Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益
Profit participating preferred stock 分利优先股
Profit ratio 损益比率
Profit earned 已获利益
Profit sharing 红利分配
Profit sharing method 利益分配法
Profit sharing reserve 利益分配准备
Profits prior to consolidation 合并前利益
Profits prior to incorporation 注册前利益
Profits realized 实现利益
Pro forma account sales 售货预算书
Pro forma invoice 备考货单
Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数
Progressive ledger 累计式分类帐
Progress report (letter; sheet) 工作进行表
Progress sheet 进度表（指制造或生产面言）
Prohibited goods; contraband goods 违禁品Promissory notes 本票
Promotion expenses 发起费用
Promoters’ stock 发起人股份（同f ounders’ stock）Prompt delivery; immediate delivery 立即交货
Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查
Proof of posting
Property (personal wealth) 财产
Property assts 不动产
Property balance sheet 财产平准表
Property dividend 财产股利
Property ledger 财产分类帐
Proportional reserve method 比例准备公积法Proprietary account 业主帐户
Proprietary capital 业主资本
Proprietary company 不自营母公司
Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主
Proprietorship 业主权
Proprietorship accounts 资本主帐
Pro rata 按照比例
Prospectus 招股章程；募债说明书
Protest 拒付；拒绝证书
Protest check (kiting cheque) 空头支票
Provision 备付金；汇兑兑换资金
Provision for income tax 备付所得税
Public accountant 合计师
Public agent 代办人
Public auction 公案拍卖
Public audit 公开审计
Public check 公库支票
Public corporation 股份公开公司
Public enterprise 公营企业
Public funds 公共基金
Publicity expenses 宣传费
Public money 公款
Public partner 出名合夥人
Public sale 公卖
Public treasury 公库
Public utilities 公用事业
Public utility corporation (company) 公用事业公司
Purchase book 购货薄；购物薄
Purchase commitments 购货约束
Purchase contracts 购货契约
Purchase cost 购货成本
Purchase discount 购货折扣
Purchase expenses 购货费用
Purchase invoice 购货发票
Purchase journal 购货日记帐
Purchase ledger 购货分类帐
Purchase order 购货定户
Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让
Purchase requisition 请购单
Purchase return book 购货退出薄
Purchase returns 购货退出
Purchase returns and allowance 购货退出及折让
Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）
Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货
Purchasing agent 购货代理人
Purchasing department expense 购货部费用
Purchasing methods 购货方法
Pure – interest rate 纯利率
Qualification of the auditor 查帐员资格
Qualified acceptance 附条件承兑
Qualified certificate 附条件证明书
Qualified endorsement 附条件背书
Quality 品质
Quantity 数量
Quantity discount 大量折扣
Quantity variance 数量差异
Quarterly reports 季报
Quasi – reorganization 准改组
Quick assets 速动资产；往来资产
Quick liabilities 速动负债
Quick ratio 速动比率
Quotations 价目；行情
Quotations table 价目表
财务英语词典RS部分
Rate 率
Rata of discount 贴现率
Rata of dividend 股利率
Rata of exchange 汇兑
Rata of interest 利率
Rata of margin (rata of gross profit) 毛利率
Rata of profit 利润率
Rae per annum 年率
Rate per diem 日率
Rate per mensal 月率
Rate variance 率的差异
Ratio 比率
Ratio analysis 比率分析
Ratio of capital to current liabilities 资本对流动负债比率
Ratio of capital to fixed liabilities 资本对固定负债比率
Ratio of cash to current liabilities 现金对流动负债比率
Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率
Ratio of current assets to total assts 流动资产对流动资产总额比率
Ratio of current liabilities to total liabilities 流动负债对负债总额比率
Ratio of fixed assets to capital 固定资产对资本比率
Ratio of fixed assets to total assets 固定资产对资产总额比率
Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率
Ratio of inside to outside equities 资本对负债比率
Ratio of inventories to receivables 存货对应收款项比率
Ratio of net income to net sales 净收益对销货净额比率
Ratio of net income to net worth 净收益对（资本）净值
Ratio of income to outstanding stock 净收益对现发股本比率
Ratio of net income to total assets 净收益对资产总额比率
Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率
Ratio of net sales to receivables 销货净额对应收款项比率
Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率
Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料
Raw materials ledger 原料分类帐
Reabsorbed costs 再吸收成本
Reabsorbed bond 重取得债券
Reabsorbed stock 重取得股份
Readjusting entry 重调整记录（分录）
Ready payment 付现款
Real account 实帐户；实物帐
Real estate account 不支产帐
Real estate mortgage 不动产抵押
Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值
Realization 变现；变产
Realization account 变现（变产）帐户
Realization and liquidation 变产清算
Realization and liquidation account 变产清算表
Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表
Realization of profit 利润变产
Realized profit 变卖利益
Realized surplus 变卖盈馀
Real liability 实际负债
Real property 不动产
Real value 实值
Real wages 实质工资
Reappraisal surplus 重估价盈馀
Rebate 回扣；退税
Recapitalization 资本重定
Recapitulation sheet 撮要表
Recapitulation statement 撮要表
Receipt 收据
Receipt and payment documents 收支凭证
Receipt in full 全数收清条据
Receipt on account 收入帐
Receipts 收入
Receipts and disbursements statement 现金收支表
Receipts and payments account 现金收支表
Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人
Regular price 正常价格
Reimbursable expenditures 可收回支出
Reimbursement 补偿
Reinsurance 再保险；转保险
Rejected check 拒付支票
Relief fund reserve 救助（基金）准备
Remainder man 剩馀遗产承受人
Remarks 摘要
Remedy; tolerance; allowance 津贴
Remittance 汇款
Remittance slip 汇款通知单
Removal cost 折迁成本
Renewal cost换新成本
Renewal fund 换新基金
Rent 租金
Rental expenses 租金费用
Rental income 租金收益
Rental receipts 租金收入
Rentals 租金
Repair order 修理通知单
Repair production order 修理工作通知单
Repairs 修理；修理费
Repairs and maintenance 修理及维持
Repairs equalization reserve 修理费平衡准备
Repayment of shares 股款付还
Replacement costs 重置成本
Replacement fund 重置基金
Replacement price method 得置价格法（指领用材料的计价）
Replacement value 重置价值
Report 报告；报告书；报告单
Report form balance sheet 报告式资产负债表
Report form profit and loss statement 报告式损益表
Report of scrap materials 废料报告表
Repossessed goods 收回的货物
Repossession 收回
Reproduction cost 再生产成本
Reproduction value 再生产价值
Request notes 申请书
Requisition 请求单
Requisition for payment 请求付款书
Resale 转卖
Rescission of dividends 退回股利
Reserve 准备金；各项准备
Reserve account 公积帐
Reserved fund 公积金
Reserved surplus 保留盈馀
Reserve for abatement for taxes 减税准备
Reserve for accidents （职工）意外损伤准备
Reserve for allowance 折让准备
Reserve for amortization 摊销准备
Reserve for appreciation 涨价准备
Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备
Reserve for bonded debts 债券债务准备
Reserve for bond redemption 偿债准备
Reserve for contingencies 意外事项准备金
Reserve for dead loan 估帐准备
Reserve for debt extinguishments 偿债公积
Reserve for depletion 耗减准备
Reserve for depreciation折旧准备
Reserve for discounts 折扣准备
Reserve for dividend 股利准备金
Reserve for doubtful account 疑帐准备
Reserve for encumbrances 保留数准备
Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金
Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金
Reserve for extraordinary 意外事故准备
Reserve for inadequacy 不敷用准备
Reserve for insurance 保险准备
Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备
Reserve for obsolescence 陈废准备
Reserve for overhead 间接费用（负荷）准备
Reserve for payment 支付准备
Reserve for pensions 恤养准备
Reserve for plant extension 广场扩充准备
Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备
Reserve for sales discounts 销货折扣准备
Reserve for sinking fund 偿债准备
Reserve for taxes 税捐准备
Reserve for temporary loans 暂借款准备
Reserve for unllectible accounts 坏账准备
Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金
Reserve liabilities 准备负债
Residual assets 剩馀资产
Residual equity 剩馀业主权；剩馀衡平权
Residual properties 剩馀财产
Residual value 剩馀价值
Residual legacy 分馀遗赠
Resources 资源；资力
Rest 盈馀（同surplus）
Retail dealer; retail trader; retailer 小贩；零售商
Retail inventory 零售存货
Retail method of inventory 零售价盘存法
Retail price 零售价目
Retail store; Retail establishment 零售店
Retail trade; Retail business 零售生意；小买卖
Retained earnings 收益保留数（同surplus）
Retire a bill, to 见票即付（银）
Retired bonds 已收回债券
Retired partner 千退股东
Retired stock 已收回股份
Retirement 退休金；退股
Retirement (of fixed assets) 退废（指固定资产而言）
Retirement fund 资产换置基金；退还基金
Retirement policy 退废政策（指折旧）
Return bill 退回银材料
Retuned bill 退票
Returned material report 退货报告书
Returned materials 退回材料
Returned purchase 退货（同purchase returns）
Returned purchase invoice 退货单据
Returns 退回；退出；报酬；税单
Return sales退货（同sales returns）
Return sales memo 退货通知单
Return sales report 退货报告
Return shipping order 退货发运单
Revaluation process 重计价程序
Revaluation surplus 重计价盈馀
Revenue 收入；岁入
Revenue balance sheet 步入类资产负债表
Revenue budget 岁入预算
Revenue charges 营业支出（业入支出）
Revenue collecting office 收款处
Revenue expenditure 营业支出（业入支出）
Revenue funds 岁入基金
Revenue ledger 岁入分类帐
Revenue receipts 岁入款项；营业收入款项
Reversing entries 转回记录；转回分录
Reversing fund 循环基金
Reward 赏金；报酬
Right权利
Right of way 地役权
Rights 权利；认股权
Rights of beneficiaries 受益者权利
Rotary fund 循环基金（同revolving fund）
Rough copy; draft 草稿
Rough estimate 概算
Royalties 使用税；租金；版税
Ruling 划线；裁定
Running account form 流水帐式（决算表）
Running cost 继续成本；边疆成本（同continuing cost）
Running expenses 日常费用
Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）
Salary 薪金
Sale (sales 销货（货）
Sale by description 货物分类出售
Sale by real cash 售现
Sale by sample 照样出售
Sale note; sold note 售货单
Sale on approval 试销（同sales approval）
Sale on wances 照标价出售
Sales allowance 销货折让
Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）
Sales book 销货薄
Sales department 销货部
Sales discount 销货折扣
Sales dollar 销货现金
Sales income 销货收益
Sales novice 销货发票
Sales journal 销货日记帐
Sales ledger; sold ledger 销货帐
Salesmen’s salaries and commission 推销员薪金及佣金
Salesmen’s traveling and entert ainment expenses 推销员旅费及交际费
Sales on account 赊售
Sales order 销货定单
Sales price 售价
Sales profit and loss 销货损益
Sales quotas 销货额
Sales rebates and allowance 销货回扣及折让
Sales register 销货登记薄
Sales returns 退货
Sales returns and allowances journal 退化及销货折让日记帐
Sales returns book 退化记录薄
Salesroom 发行所
Sales salaries 销售员薪金
Sales tickets (slip)销货发票
Sales value 销售价值
Salvage 残值；残料
Salvage value 残料价值
Sample 样本；货样
Sample book 样本薄
Sample order 定样货
Savings deposit 储蓄存款
Scale of relative values 相对价值比例表
Schedule 表；附表；明细表；补助表
Schedule o f creditors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表
Scrap material 废料
Scrap report废料报告单
Scrap value 废料价值
Scrip 临时收据；股单
Scrip dividends 票据股利
Strutting 评述
Seasonable goods 合时货品
Secondary account 次级帐户
Secondary income 次要收益
Secondary liability 从债务
Second budget reserve 第二预备金
Secondhand goods陈货；旧货
Second mortgage bonds 第二抵押债券（公司债）
Secret partner 隐名合夥人
Secret reserve 秘密准备金
Sectional balance sheet 分部资产负债表
Sectional balancing分组结平；分组试算
Sectional ledger分组分类帐
Secured account担保帐款s
Secured creditors 担保债权人
Secured liabilities 担保负债
Securities 证券；担保品
Securities issued 已发证券
Securities issued by affiliated companies 联合公司发行的证券
Securities sand investments 证券及投资
Securities owned 持有证券
Security 担保；担保品
Segregation of items 项目的分别
Self – balancing ledger 独自平衡分类帐
Self – insurance fund 自行保险基金
Sell by auction, o 拍卖；竞卖
Seller; vendor 卖主
Selling agent 代售人
Selling and administrative cost 推销及管理成本
Selling and administrative expense 销售及管理费用
Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金
Selling cost 推销成本
Selling expenses 销货费用
Selling price 售价
Selling profits 销货利润
Selling rate售价
Sell off, to; sell out, to 售出
Semi – annual reports 半年度报告
Senior accountant 资深会计员；资深会计师
Serial bonds 分批偿还债券（公司债）
Service 服务
Service cost 服务成本
Service department cost 服务部成本
Setting up cost 准备成本
Settlement warrant 确定支付命令
Several liability 个别责任
Share股份
Share capital 股本
Share certificate 股票
Shareholders 股东
Shares of stock 股份
Ship entry 报进口
Shipment 运送；运送货物
Shipment and delivery cost 运送成本
Shipment inward 承销；承销品（同consignment inward）
Shipment outward 寄销；寄销品（同consignment outward）
Shipment sample 装运货样
Shipment to branch office 发交支店货物
Shipment and delivery cost 运送成本
Shipment and traffic 水陆运输；水陆运费
Shipment invoice; export invoice 货物装运单；出口单
Shipment order 发运单；落货单
Shipment supplies 运送用品；运输供应品
Shop burden 工厂负荷（同factory burden）
Shop office expenses 工厂事务
Shop order 工厂通知单；工作单
Shop supplies 工厂用品；工厂供应品
Shortage 短少
Short bill 短期汇票
Short – extended 列入细数
Short – lived asset 短命资产
Short sales 卖空
Short – term bonds 短期债券（公司债）
Short – term capital 短期资本
Short – term liabilities 短期负债
Short – term notes 短期票据
Short – down expenses 停业费用
Sight bill 即期票据
Sight draft 即期汇票
Silent partners 匿名股东；外股
Simple interest 单利
Simple sequence 单一顺序
Simultaneous verification 同时栓证
Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制
Single entry bookkeeping 单式薄记
Single premium 一次付足保险费
Single proprietorship 独资
Single standard 本单位
Sinking fund偿债基金；提存
Sinking fund accumulation 偿债基金积存款
Sinking fund assets 偿债专款资产
Sinking fund bonds 偿债基金债券（公司债）
Sinking fund expense 偿债基金费用
Sinking fund income 偿债基金收益
Sinking fund installment偿债基金按期摊拨款
Sinking fund investment 偿债基金投资
Sinking fund requirements 偿债基金应提额
Sinking fund reserve 偿债基金准备
Sinking fund trustee偿债基金信托人
Skeleton accounts 骨体式帐户（意同“T” account）
Sleeping partner 匿名股东；外股
Slide 位数移动
Slip system 传票制度
Slow assets 呆滞资产
Small cheque 小额支票
Small quantity 小量
Small saving accounts 零星储蓄存款
Smuggling 漏税
Sold book; sales daybook; sales journal 仿佛薄
Sole agency 独家代理
Sole proprietorship 独资
Solvent (solvency) 有偿债力
Sound value 稳妥价值
Source and application of funds statement 资金来源及运用表Space expenses 地位费用
Special audit 特种审计
Special account 特别帐户
Special budget 特别预算
Special column 专栏
Special columnar journal 特种多栏式日记帐（薄）
Special commerce特种贸易
Special current account 特别往来存款
Special discount 特别折扣
Special expenses 特别开支
Special fund 特种基金
Special fund deposit 特种基金存款
Special investigation 特别调查
Special journal 特种日记帐（薄）
Special ledger 补助分类帐；明细分类帐
Special note 记名式银票
Special order 特别定货
Special partners 特别合夥人
Special purpose statements 专用决算表
Special reserve 特别公积金
Specific legacy 指定遗赠
Specific order cost system 分批成本制（同job order cost system）Specimen 样本
Split column journal 多栏日记收（同analytical journal）
Spoilage 损坏
Spoiled material 损坏材料；损坏原料
Spoiled material report 坏料报告
Spoiled work 损坏之工程
Spoiled work – in – process 损坏在制品
Spoiled work report 损坏工作报告
Spot 现货
Spot transactions 现货交易
Stabilized accounting 稳定币值会计
Staff auditor 雇用查帐员
Stamp tax 印花税
Standard 准则；标准；定额
Standard cost 标准成本
Standard cost sheet 标准成本单
Standardized accounting 标准化会计
Standardized burden rate 标准化负荷率
Standard job cost sheet 标准分批成本单
Standard operation 标准工作
Standard price method 标准价格法（指领用材料的计价）
Standard process cost sheet 标准分步成本单
Standard quality 标准品位
Standard sample 标准货样
Standard unit rate 标准单位率
Standard wage rate 标准工资率
Standing expense orders 经常费用单
Standing orders 经常费用单
Stated capital 设定资本
Stated value 设定价值
Statement 表；清单；结单
Statement analysis 决算表分析
Statement from creditors 应付帐款清单
Statement of account 客帐结单
Statement of affairs 财产状况说明书；清算资产负债表
Statement of application of funds 资金运用表
Statement of assets and liabilities 资产负债表
Statement of business operation 营业表（即损益表）
Statement of cash receipts and disbursements 现金收支表
Statement of changes in surplus 盈馀变动表
Statement of cost and production 成本及产量表
Statement of cost of production 生产成本表
Statement of cost to manufacture and cost of goods sold
Statement of current position 流动情况表
Statement of daily cash 现金日计表
Statement of financial condition 财务状况表
Statement of financial income and expenses 财务收益及费用表
Statement of financial operations 财务情况表
Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表
Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表
Statement of operating expenses 营业费用表
Statement of operating revenues 营业收入表
Statement of profit and loss 损益表
Statement of receipts and disbursements收支表
Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表
Statement of resources and obligation 资力负担表
Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表
Statement of sources and disposition of funds 资金来源运用表
Statement of surplus 盈馀表
Statement of the income and expenditure 收支一览表
Statement of working capital 运用资本表
Statement of working capital changes 运用资本变动表
Statement to customers 购货客户结单
Static ratio 表态比率
Static statement 表态表
Statistical account 统计帐户
Steam cost 蒸汽成本
Stock 股份；存货
Stock account 资本帐
Stock and bonds 股份及公司债
Stock bonus 股份红利
Stock book 存货薄
Stock card 存货卡（片）
Stock certificate 股票（同certificate of stock）
Stock certificate book股票薄
Stock company股份公司
Stock control card存货统制卡（片）
Stock debit notes 货物收入凭单
Stock dividend 股利
Stockholders 股东
Stockholders’ ledger 股东分户帐
Stock in trade 商品
Stock inventory 存货
Stock ledger 股东分户帐；存货分类帐
Stock on hand 存货；盘存；财产目录（同inventory）
Stock register 股票登记薄
Stock requisition 领货单；领料单；领料申请书
Stock sheet 存货表
Stock split up 股份分割
Stock taking 盘存；清华
Stock transfer book 股份转让薄
Stock turn 商品周转率
Stock warrants 认股权证
Stop payment 止付
Stopped check 止付支票
Stopping payment of check 止付支票
Storage; godown rent 仓租；保管费
Store adjustments 材料调整
Store card 存料卡
Store imprested account 备用材料帐
Storekeeper 材料管理员
Storeroom expenses 货机费用
Stores inventory report 材料盘存；报告
Stores issued book 发出材料薄
Stores ledger 材料分类帐
Stores ledger clerk 材料薄记员
Stores ordered ledger 定购材料分类帐
Stores received and issued book 材料收发薄
Stores received book 收入材料薄
Stores rejected book 拒收材料薄
Stores requisition 领料单；领料申请书
Stores reserve 材料准备
Stores returned 退还材料
Straight bill of lading 不转让提单
Straight line method of amortization 直线摊销法
Stub 存根
Subagent 分支代理
Sub – company 附属公司
Sub – normal depreciation 低度折旧
Subordinated debts 附属债务
Sub – partners 附股合夥人
Sub – production order 局部制造通知单
Subscribed capital 已认股本
Subscribed capital stock 已认股本（同上条）
Subscribers 认股人；（公司债）应募人
Subscription(s) 认股；认缴股款（公司债）
Subscription book 认股薄；应募公司债薄
Subscription for shares 认股
Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册
Subscription records 认股记录
Subscription register 认股登记薄
Subscription to capital stock 认缴股款
Subscription accounts 补助帐户；明细帐户
Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄
Subsidiary company 附属公司
Subsidiary corporation附属公司（同上条）
Subsidiary ledger 补助分类帐；明细分类帐；分户帐
Subsidiary ledger accounts 补助分类帐户
Subsidiary ledger for properties 财产明细分类帐
Subsidiary ledger record 补助记录；明细记录
Subsidiary revenue ledger 岁入补助（明细）分类帐
Subsidies; subsidy 津贴
Sum total, total amount, global amount 总数（总额）
Summary account 窠总帐户
Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表
Summary of cost of finished parts used 耗用零件窠总表
Summary of cost of finished products 制品成本窠总表
Summary of cost of goods sold 销货成本窠总表
Summary of cost of manufacturing expenses applied 已分配制造费用窠总表
Summary of cost of returned goods 退货成本窠总
Summary of materials consumed 用料窠总表
Summary of materials received 收料窠总表
Summary of materials returned 退料窠总表
Summary of scrap and spoiled materials 材料耗损窠总表
Summary of spoiled work 损坏工作窠总表
Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表
Summary statement 总表；窠总表
Summary statement of receipts and disbursements 现金收支窠总表
Summary statement of receipt and expenditures 收支窠总表
Summary statement of resources and obligations 效力负担窠总表
Sundry 杂项
Sundry accounts 杂项帐户
Sundry assts 杂项资产
Sundry creditors 杂项债权人
Sundry creditors temporary deposits 暂时存款
Sundry customers (debtors) 杂项债务人
Sundry debtors temporary loans 暂记欠款
Sundry deposit with native banks, floating account 浮存
Superannuating fund 养老基金
Supercargo 上等货
Superfine quality 极上品
Superintendents’ office expense 监工部费用
Superior limit of exchange 汇兑最高限额
Supplemental bill 追加书
Supplemental estimates 补充概算书
Supplementary account 补助项目。