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工资、薪酬的相关词汇中英版

工资、薪酬的相关词汇中英版如果你在外企工作，那么你知道工资及薪酬等用英语怎么表达吗，。

接下来小编为大家整理了工资、薪酬的相关词汇中英对照，希望对你有帮助哦!“五险一金”endowment insurance 养老保险medical insurance 医疗保险unemployment insurance 失业保险employment injury insurance 工伤保险maternity insurance 生育保险housing fund 住房公积金。

personnel system 人事制度personnel management 人事管理office hour 办公时间company time 工作时间work hour 工作时间eight-hour shift 八小时工作制shift 轮班morning session 上午班evening/night shift 小/大夜班day shift 日班attendance book 签到本late book 迟到本day off 休息日coffee break 上班中的休息时间workday 工作日working condition 工作环境work permit 工作证work overtime 加班holiday rotation 节假日轮流值班traveling allowance(for official trip) 差旅费payroll 工资册salary 薪水 (指付给一个人的固定劳动补偿)wage 工资(为劳动或服务所付的报酬，尤指按天数、周或按工作量所付的薪酬)salary raise 加薪windfall 外快annual pension 年薪year-end bonus 年终奖bonus 奖金premium 红利overtime pay 加班费punch the clock 打卡time recorder 打卡机sneak out 开溜internship 实习on probation 试用probation staff 试用人员agreement of employment 聘书uation of employee 员工考核employee uation form 考核表merit pay 绩效工资dock pay 扣薪unpaid leave 无薪假before-tax salary 税前薪水income tax 所得税take-home pay/after-tax salary 税后净薪release pay 遣散费severance pay 解雇费salary deduction 罚薪casual leave 事假sick leave 病假。

基本工资单词

基本工资单词“工资”用英语有三种说法：salary、pay、wages。

1、pay是普通用词,不可数,意思是“工资,薪水”，指工作所得到的酬金,也可特指发给军人的薪饷，强调付、了钱。

例如：We refused to pay them their wages.翻译：我们拒绝付给他们工资。

2、salary一般指脑力劳动者的月薪或年俸。

例如：His regular salary doesn't come to much, but he gets bonuses too.翻译：他的固定薪水并不高,但他还有奖金。

3、wages多指体力劳动者按天或按周领取的工钱。

例如：He takes his wages home to his wife every Friday.翻译：他每星期五把工资带回家交给妻子。

扩展资料近义词：Commissions、salaries1、Commissions读音：英 [kə'mɪʃn] 美 [kə'mɪʃn]释义：n. 佣金；委员会；委托；委任；犯罪vt. 授予；使服役；委托例句：Do not deduct any commission from the consignment value.不要从货物的价值中扣除佣金。

2、salaries读音：英['sæləri] 美['sæləri]释义：n. 薪水v. 给 ... 薪水例句：Don't worry about him, he will be salaried by a big company. 别为他担心,一家大公司会给他发薪水。

工资的三种说法的用法

大家好，欢迎来到饰途英语的“留言回答” 节目，我是Jay 。

这档节目回答大家在英语学习时遇到的种种难题和疑问。

这期节目要回答来自听众的问题。

Question我们知道的工资的单词有好几个，怎么去利用和分辨他们的不同？英语中，常用的工资主要是salary,wage和pay这三个词都可以表示“工资”,但其含义不同。

首先我们来看下他们的意义1.Salary是指非体力劳动者所得到的“工资、薪水”,通常按月,有时按季或年计算，通常见于经理人、行政、医生主管等非体力劳动者。

2.Wage指简单劳动或体力劳动者所得的“工资、工钱”,通常按周、日等短期计算发给常用复数形式；3.pay指不论工作性质如何,针对劳动所支付的报酬,它包含salary和wage，为不可数名词.再来看下他们的用法：Salary上面说了是月工资，通常同来问比如时候您的工资是多少,工资高低，如果我们要问美国总统或者是经理人的工资是多少，一般用salary。

For Example:The lawyer was paid a huge salary. 这个律师被付了很高的薪水His salary is low 他的薪水很低WAGES是指工资，一般是固定的，比如HOURLY WAGES（每小时的工资），WEEKL Y WAGES（周薪）或者MONTHLY WAGES（月工资），国外一般都是按小时算的，而中国大多都是按月。

wages是以现金形式支付的周薪（尤指以手动劳工者).当wage表示一次领取的报酬时,常用于单数形式,当wage作“报偿,代价”解时,常用于复数形式,但句中的谓语动词须用单数形式。

For Example: Hourly wages 时薪,weekly wages 周薪Her wages are one hundred dollars a week.她的工资为每周100美元。

Her hourly wage is eight dollars.她每小时的工资时8美元。

salary记忆方法词根

salary记忆方法词根一、引言在英语学习中，我们常常遇到一些与工资、薪水相关的词汇。

这些词汇可能相对较为生僻，对于很多学习者来说，记忆这些词汇可能会感到有些困难。

在这篇文章中，我们将探索一种基于词根记忆的方法来帮助你更好地记忆与工资相关的词汇。

二、记忆方法词根详解1. “Salary”（薪水）“Salary”这个词汇是词根的核心，它代表“薪水”的意思。

当你看到以“Salary”为词根的单词时，你可以联想“薪水”这一概念，帮助你记忆这个单词。

2. “Income”（收入）“Income”的意思是“收入”，这个词根同样基于“Salary”这个词根。

你可以通过将这两个词根结合起来记忆这个单词，以便更好地理解它的含义。

3. “Remuneration”（酬劳）“Remuneration”指的是给予或得到回报或酬劳。

这个词根同样包含了“Salary”的意思，可以帮助你记忆它的含义。

4. “Wage”（工资）“Wage”是指工人因工作而得到的报酬或工资。

这个词根可以直接联想到“Salary”，帮助你记忆它的含义。

5. “Bonus”（奖金）“Bonus”是指额外给予的奖励或奖金。

这个词根可以联想到“Salary”和“Wage”，帮助你更好地理解它的含义。

三、记忆方法的应用当你看到一个与工资、薪水相关的词汇时，你可以尝试使用上述词根来帮助你记忆这个词汇。

例如：* “salary package”（薪水包）: 这个词汇可以分解为“salary”（薪水）和“package”（包）。

通过联想“薪水包”这一概念，可以帮助你更好地记忆这个词汇。

* “high salary earners”（高薪收入者）: 这个词汇可以分解为“high”（高的）和“salary”（薪水）。

通过联想“高薪收入者”这一概念，可以帮助你更好地理解这个词汇的含义。

* “wage dispute”（工资争议）: 这个词汇可以分解为“wage”（工资）和“dispute”（争议）。

国际会计专业英语课程参考词汇

Vocabulary Unit 1accounting principle 会计原则accounting element 会计要素accounting equation 会计等式shareholder n. 股东asset n. 资产liability n. 负债owner’s equity 所有者权益revenue n. 收益，收入expense n. 费用accounting period 会计期间cash n. 现金accounts receivable 应收账款inventory n. 存货notes payable 应付票据accounts payable 应付账款salaries payable 应付工资shareholders’ equity 股东权益capital n. 资本ledger n . 总账chart of accounts 会计科目表ledger account 总账账户prepaid insurance 预付保险费bank deposit 银行存款cash receipt 现金收入financial position 财务状况creditor n. 债权人creditors’ account 债权人账户transaction n. 经济业务T account 丁字账户debit n. & vt. 借方；借记credit n. & vt. 贷方；贷记enter vt. 登录，记账entry n. 分录double-entry a. 复式的，复式记账的supplies expense 材料费用miscellaneous expense 其他费用debit balance 借方余额credit balance 贷方余额posting n. 过账accounting cycle 会计循环/周期journal n. 日记账journalizing n. 登日记账payroll n. 工资表cash disbursements 现金支出sales on account 赊销purchases on account 赊购adjusting and closing entries 调整及结账分录Unit 2cash n. 现金cash in bank 银行存款cash equivalents 现金等价物bank draft 银行汇票credit card 信用卡short-term investments 短期投资stock n. 股票bonds / debentures n. 债券funds n. 基金accounts receivable 应收账款notes receivable 应收票据bank acceptance 银行承兑汇票trade acceptance 商业承兑汇票dividend receivable 应收股利interest receivable 应收利息allowance for bad debts 坏账准备prepaid n. 预付项目inventory n. 存货raw materials 原材料low-value consumption goods 低值易耗品semi-finished goods 半成品finished goods 产成品periodic 实地盘存制the Lower of Cost or Market Rule 成本与市价孰低specific identification 个别认定法weighted average 加权平均法FIFO 先时先出法LIFO 后进先出法limited company 有限公司principal n. 本金marketable securities 有价证券common stocks 普通股preferred stock 优先股dividend n. 股息，红利interest n. 利息listed companies 上市公司Securities/stock exchange 证券交易所Unit 3enterprise n. 企业tangible assets 有形资产rental n. 租赁，租金额administrative 管理的，行政的fixed assets (PPE) 固定资产property n. 财产，地产plant 工厂,重型机械equipment 设备warehouse n. 库房issuance of securities 发行股票donation n. 捐助long-term assets 长期资产useful life 使用寿命original cost 原始成本historical cost 历史成本actual cost 实际成本additional cost 附加费用expenditure n. 支出，花费，开销intended use 预定可使用状态installation cost 安装费professional fees 专业人员服务费building permit fee 建设许可费acquisition cost 购置成本fair value 公允价值non-monetary assets 非货币性资产debt restructuring transaction 债务重组abandoning cost 弃置费用recognition criteria 确认条件measurement bases 计量基础depreciation n. 折旧estimated net residual value 预计净残值net salvage value 净残值depreciation rate 折旧率amortization n. 摊销impairment test 减值测试depreciable amount 应计折旧额disposal proceeds 处置收益disposal expenses 处置费用straight-line method 年限平均法(直线法)double declining balance method 双倍余额递减法sum-of-the-years-digits method 年数总和法depreciation expense/ charge 折旧费wear and tear 磨损，损耗3units of production method 工作量法intangible assets 无形资产identifiable a. 可以确认的physical substance 实物形态privilege n. 特权，特别待遇finite intangibles 寿命有限的无形资产indefinite intangibles 寿命不确定的无形资产franchise n. 特许经营权，公民权license n. 营业执照，许可证Internet domain name 互联网域名construction permit 建筑许可证assessed value 评估价格Unit 4current liability 短期负债notes payable 应付票据account payabl e 应付账款unearned revenue 预收账款accrued wages 应付工资dividends payable 应付股利tax payable 应交税金value added tax payable 应交增值税consumption tax payable 应交消费税income tax payable 应交所得税personal income tax payable 应交个人所得税Drawing expense in advance 预提费用Long-term Liabilities/loans 长期负债/借款Long-term loans due within one year 一年内到期长期借款Long-term loans due over one year 一年后到期长期借款debentures , bonds 债券bonds payable 应付债券face value, par value 债券面值the maturity date 到期日premium on bonds 债券溢价discount on bonds 债券折价accrued interest 应计利息contingent liability 或有负债Unit 5Partnership/partner n. 合伙/合伙人amortize v. 分期清偿distribution n. 分配combine v. 联合recognize v. 承认，认可consolidate v. 巩固，加固share v. 分配，分享evidence n /v. 证实，证明subtotal n. 小计dividend 股利股息preemptive right n. 优先权owner’s equity 所有者权益stockholders’ equity 股东权益par value stock 有面值股票no-par value stock 无面值股票paid-in capital 实收资本additional paid-in capital 多收资本，增收资本capital surplus 资本公积issuing corporation 发行公司retained earnings 留存收益cash dividend 现金股利stock dividend 股票股利declaration of dividend 股利宣告dividend distribution 股利分配reserve 计提准备金，准备金reserve found 盈余公积appropriated retained earnings 核定的留存收益stock split 股票分割bylaw 附则、细则、公司章程Unit 6sales revenue 销售收入service revenue 劳务收入prime operating revenue 主营业务收入render 提供(服务等)period expense 期间费用direct material cost 直接材料成本direct labor cost 直接人工成本manufacturing overhead 制造费用leasing charge 租赁费maintenance 维修费freight charges 运输费advertising expenses 广告费Unit 7markup n. 成本加成projected adj. 预期的drawings n. 提款alternatively adv. 替代地summarize v. 汇总multiple-step n. 多步式single-step n. 单步式deduct v. 扣减5subtract n. 减去，扣除subtotals n. 小计liquid adj. 流动的maturity n. 到期financial position 财务状况operating results 经营成果the balance sheet 资产负债表the income statement 利润表the statement of cash flows 现金流量表net income 净收益net loss 净损失multiple-step income statement 多步式利润表single-step income statement 单步式利润表the cost of goods sold 商品销售成本gross profit 毛利income tax expenses 所得税费用cash receipts 现金收入cash payments 现金支出operating activities 经营活动financing activities 筹资活动(融资行为)Unit 8profitability 获利能力solvency 偿付能力financial analysis 财务分析current ratio 流动比率quick ratio 速动比率return on stockholders’ equity 股东权益收益率return on owner’s equity 所有者权益收益率return on assets 资产收益率assets turnover 资产周转率return on investment 投资收益率earnings per share （EPS）每股收益price/earning ratio 市盈率book value per share 每股账面价值equity ratio 权益比率times interest earned 已获利息倍数receivable turnover 应收账款周转率inventory turnover 存货周转率operating cycle 营业周期operating cash flows/current debts ratio 营业现金流量与流动负债比率debt ratio 负债比率average collection period 平均收款期dividend cover 股利报酬率profit margin 销售利润率7。

财务英语词汇s

safe custody business保管业务safe custody fee保管费safe deposit box rental received保管箱租项收入safeguarding assets保障资产safety factor安全系数safety margin of profitability盈利能力的安全界限Sakura Bank, Limited樱花银行salaried employee受薪雇员salaried office受薪职位salaries tax薪俸税salaries tax assessment薪俸税评税salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable应缴的薪俸税salaries tax payer缴交薪俸税人士salaries tax return薪俸税报税表salaries tax threshold薪俸税的免缴税入息额salary薪金；薪俸salary adjustment薪金调整salary earner受薪人士salary rate index薪金率指数salary statement薪俸结算书sale and purchase agreement买卖协议sale by auction拍卖sale by private treaty 以私人协约形式售卖sale by public auction 公开拍卖sale by tender招标出售sale of assets售卖资产sale proceeds售卖得益；销售收入sales account销货帐sales commission销售佣金sales counter销售柜台sales price index销售价格指数sales tax销售税sampling frame抽样范围sampling theory抽样理论samurai bond武士债券；外国日元债券sanction认许；制裁Sanwa Bank, Limited三和银行Sanwa International Finance Limited 三和国际财务有限公司satisfaction清偿savings储蓄；节省款项；节省开支额savings account储蓄帐户savings deposit储蓄存款savings rate储蓄率；储蓄存款利率scale of brokerages经纪佣金收费表scale of fees收费率；收费表schedule清单；一览表；细目单；附表schedule of charges费用表schedule of dealing交易清单schedule of property财产清单schedule of proportion比例表Schedule of Rates标准收费表scheme of arrangement债务偿还安排Scheme of Control管制计划Scheme of Control Agreement [SCA] 《管制计划协议》Schengen Agreement《神根协议》Schroders Asia Limited宝源亚洲有限公司scrip临时股票scrip dividend以股代息scrip dividend scheme以股代息计划scrip issue红股发行scripless dealing of shares无单股份交易SEANZA forum of bank supervisors 东南亚、新西兰与澳洲银行业监理组织 search fee查册费seasonal adjustment季节性调整seasonal deficit季节性赤字seasonal fluctuation季节性波动seasoned securities优质证券；价格稳定的证券second and third liner二三线股second board第二板市场second calculation第二计算法second line stock二线股票second mortgage第二按揭；第二抵押权second participant第二参与者Second Quarter Economic Report 19XX 《一九ＸＸ年第二季经济报告》secondary insider次要的内幕人士secondary listing第二上市secondary market二级市场；次级市场；第二市场secondary mortgage market第二按揭市场secondary production第二级生产；第二产业Secretary for Economic Services 经济局局长Secretary for Financial Services 财经事务局局长Secretary for the Treasury库务局局长sectional group个别利益集团sector界别；行业；机构sectorial index分类指数secular trend长期趋势secure担保；抵押secured bond有担保债券secured creditor有抵押债权人secured loan担保贷款；有抵押贷款securing debenture担保债权证securities证券Securities Advisory Council证券事务咨询委员会securities analyst证券分析员Securities and Exchange Commission [SEC] [Taiwan, United States]证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕Securities and Futures Appeals Panel [Securities and Futures Commission]证券及期货事务上诉委员会〔证券及期货事务监察委员会〕Securities and Futures Commission [SFC]证券及期货事务监察委员会〔证监会〕Securities and Investment Board [SIB] [United Kingdom]证券及投资管理局〔英国〕securities borrowing证券借用securities business证券买卖业务Securities Commission [presently known as Securities and Futures Commission]证券事务监察委员会〔现称证券及期货事务监察委员会〕Securities Compensation Fund证券赔偿基金Securities Compensation Fund Committee [Securities and Futures Commission]证券赔偿基金委员会〔证券及期货事务监察委员会〕securities dealer证券交易商Securities Dealers' Deposit Fund证券交易商按金基金Securities Exchange of Thailand泰国证券交易所securities for money贷款抵押物Securities Foundation证券业培训基金Securities Institute of Australia 澳大利亚证券学会securities introducing broker证券介绍经纪securities investment adviser证券投资顾问Securities Journal, The《证券月刊》Securities Law《证券法》securities lending证券借贷securities market证券市场Securities Officer证券主任securities payable to bearer须付款予持有人的证券securities register system证券登记系统Securities Review Committee证券业检讨委员会Securities Review Committee Report《证券业检讨委员会报告书》Securities Section [Financial Services Bureau] 证券组〔财经事务局〕securities underwriter证券包销商securitization of debt债务证券化security抵押品；保证金；保证security account保付户口security by bond担保契据形式的保证security features [bank notes]防伪特色〔银行纸币〕security for note issue发行纸币的保证物security instrument保证文书security interest担保权益security to the payment of money付款保证seed capital种子资本segregated account独立帐户；独立户口segregated trust account独立信托帐户SEHK Options Clearing House Limited [SEOCH] 联交所期权结算所有限公司SEHK traded option在联交所买卖的期权seizure检取；扣押selective allowance选择性免税额selective marketing basis选择性销售方式selective tender选择性投标；选择性招标self-assessment自我评税self-clearing member [Stock Exchange of Hong Kong Limited] 自行结算会员〔香港联合交易所有限公司〕self-correcting mechanism自动调节机制self-financing财政自给；自筹资金self-liquidating project自动还本工程self-regulation自律；自行规管；自行监管sell卖出sell off抛售；沽盘sell order卖盘sell short卖空；沽空；抛空seller's price卖价；卖方价格selling dealer卖方交易商selling hedge沽空对冲selling pressure沽售压力selling price售价senior securities优先证券SEOULBANK汉城信托银行separate assessment夫妇分别评税separate client account 独立客户帐目separate debt独有的债项；各别的债项separate estate各别产业separate estates account 各别产业的帐目separate instrument独立文书separate listing独立上市separate property各别的财产separate share trading account独立股票交易帐户separate taxation for married couples 夫妇分开评税sequestration暂押；扣押serial bond分期还本债券series of transactions连串交易service-led economy以服务业为主导的经济set-off抵销；对销set-off and transfer report比对转帐报告set-off of the property tax豁免物业税预先分配的财产settlement交收；结算；交割；清偿；授产安排 settlement backlog积压交收settlement bank结算银行settlement cap交收限价settlement date交收日期settlement of debts清偿债务；偿还债务settlement of physical shares 股份实物交收settlement period交收期限；结算期settlement price结算价格；平仓价格settlement risk结算风险；交收风险交收制度；结算系统settlor财产授予人seven-year Exchange Fund note七年期外汇基金债券Sewage Services Trading Fund污水处理服务营运基金Shacom Finance Limited上商财务有限公司shadow director影子董事；幕后董事Shanghai Commercial Bank Ltd.上海商业银行Shanghai Securities Central Clearing and Registration Corporation上海证券中央登记结算公司Shanghai Stock Exchange上海证券交易所share股份；股票；份额share beneficially owned实益股份；实益拥有股份 share capital股本share certificate股票share dealing股票交易；股票买卖share in issue已发行股份；已发行股票 share investment股份投资share margin lending按仓贷款share market股票市场share of a business生意股份share of mutual fund互惠基金股份share of profit利润份额share on local register当地登记册所载的股份share option股票期权；认股权；股份认购权share pending listing等候上市股份share premium account股份溢价帐户share price股票价格share registrar股票过户登记处；过户处；股份登记员 share repurchase股份购回；股份回购share rights股权share split股份拆细；拆股share transfer股票过户share warrant认股权证share warrant to bearer不记名认股权证shareholder股东shareholders' fund股东资金shareholding持有股份sharp increase急剧上升；暴升；飞涨shell company空壳公司shell reactivation借壳上市；买壳上市；空壳公司重新活动Shenzhen Foreign Exchange Trading Centre深圳外汇交易中心Shenzhen Securities Registration Company Limited 深圳证券登记公司Shenzhen Stock Exchange深圳证券交易所Shinhan Finance Limited新韩金融有限公司Shizuoka Bank, Ltd.静冈银行short空头；空仓；淡仓；卖空；超卖 short call认购期权淡仓short covering补仓；补空仓；空头补进short futures contract淡仓期货合约short notice短期通知书short notice and time deposit 短期通知及定期存款short of liquidity资金紧绌short position空仓；淡仓；空头；短盘short sell securities卖空证券short selling卖空；沽空；抛空short selling system证券沽空制度short-dated securities短期证券shortfall差额；不足之数shortfall in expenditure实际开支低于原来预算short-term deposit短期存款short-term indicator of economic condition 短期经济指标short-term interest rate短期利率short-term paper短期票据short-term rating短期评级shroff account number收款帐号Siam Commercial Bank Public Company Limited 汇商银行significant shareholder持有大量股票的股东；重要股东silent partner只拥有股权而不参与业务的合伙人；隐名合伙人silver银silver currency银制流通货币silver standard银本位；银本位制Simple Guide to Bankruptcy, A《破产案简介》Simple Guide to Compulsory Winding-up of Companies, A 《强制公司清盘案简介》simple interest单利；以单息计算的利息simple portfolio简单的投资组合simultaneous econometric model联立计量经济模式simultaneous equation model联立方程模式Sin Hua Bank Limited新华银行Sin Hua Finance Company Limited新华财务有限公司Singapore Dollar [SGD]新加坡元Singapore International Monetary Exchange 新加坡国际金融交易所Singapore Stock Exchange新加坡证券交易所Singapore Strait Times Index《新加坡海峡时报》指数single assessment单一评税single entry system单式簿记制度single equation model单方程模式single fund单一基金single market, the [Europe]单一市场〔欧洲〕single parent allowance单亲免税额single premium整付保费single premium policy整付保费保单single tender单一投标sinking fund偿债基金size criterion [banking] 资产限额准则〔银行业〕size of issue发行量size of the economy经济规模slacken放缓；呆滞slow down减慢；放缓；退减slow trading交投呆滞sluggish市势疲弱；市况呆滞sluggish turnover交投呆滞slump急跌；下挫small and medium enterprise [SME]中小型企业Small and Medium Enterprises Committee中小型企业委员会small bankruptcy小额破产案small business小型企业Small Claims Tribunal小额钱债审裁处Small Claims Tribunal Suitors Fund Account 小额钱债审裁处诉讼人储存金帐户small depositor小额存户small economy小规模经济体系small estate小额遗产smart card智能卡；聪明卡snake蛇形浮动；蛇形浮动汇率制soaring market旺市；好市；暴涨的市况Social Security Assistance Index of Prices社会保障援助价格指数social welfare expenditure社会福利开支Societe de Compensation des Marches Conditionels巴黎期权市场结算所Societe Generale法国兴业银行Societe Generale Asia Limited法国兴业亚洲有限公司Society of Actuaries of the United States of America 美国精算师公会Society of Chinese Accountants and Auditors华人会计师公会Society of Worldwide Interbank Financial Telecommunication [SWIFT]环球银行财务电讯协会socio-economic infrastructure社会经济基础建设soft currency软货币；弱势货币soft dollar practice收取非金钱利益的做法soft market市况疲软sole executor唯一的遗嘱执行人sole proprietor独资经营者sole proprietorship独资经营sole trustee单一受托人soliciting business招揽生意solid growth稳健增长solvency偿债能力；偿付能力Solvency Fund无偿付能力赔偿基金source of additional revenue额外收入来源source of fund资金来源South Sea Bubble南海泡影；南海泡沫事件South-East Asian Central Banks [SEACEN] 东南亚中央银行组织sovereign risk政治风险；主权风险soybean futures大豆期货；期豆SPC Credit Limited美国太平洋信贷有限公司special cash bonus特别现金红利Special Coin Suspense Accountspecial crossed cheque特别划线支票special crossing特别划线special debt securities特别债务证券special drawing right [SDR] 特别提款权special economic zone经济特区special endorsement记名背书special expenditure特别开支special fund特别基金special grant特别补助金special levy特别征费〔证券〕；特别附加费 Special Levy Fundspecial manager特别经理人special payment特别付款special proxy特别委托书special rates grant特别差饷补助金special surplus特别盈余Special Suspense Account 特别暂记帐special trust特别信托special warrant特别拨款令；特别支款授权书 specific charge特定押记specific deduction特定扣税项目specific duty从量税specific duty rate 从量税率specific relief特定宽免specific sum指明款项specified rate rules 指定利率规则specified tax指明税项speculation投机speculative activity 投机活动speculative attack 投机冲击speculative position 投机盘speculative pressure 投机压力spending guideline开支指引；开支预算的指引spending pattern开支模式；消费模式spending power消费力split拆细；拆股split share已拆细股份；已分割股份split trust分类信托spoiled stamp损坏的印花spot即期；现货spot assets现金资产；现金存款spot contract现货合约spot exchange rate即期汇率；现货兑换率spot foreign currency assets即期外币资产spot foreign currency liabilities 即期外币负债spot index现货指数spot market现货市场spot month现货月份spot month trading现货月份交易spot price现货价格spot rate即期汇率；现货汇率；现货价spot settlement即场成交；现场交易spot trading现货交易spot transaction现货交易；现汇交易spread差价；利率差距；利润幅度；价位 spread back拨回有关年度评税spread margin跨期保证金；跨期按金spread option复式期权；取差期权spread table价位表spread trading跨期买卖；跨价买卖spreading跨期买卖；跨价买卖square position平仓；轧平差额squeeze迫仓；夹仓；紧缩stabilization fund稳定金staff on-cost职员附加费用；员工间接费用staff-related expenses与职员有关的费用；与员工有关连的开支stag投机认股者；炒新股者；新股套利者stakeholder保证金保存人stale cheque过期支票stamp印花stamp duty印花税；厘印费stamp duty on contract note成交单据印花税stamp duty on conveyance of land土地转让印花税stamp duty on conveyance of properties 物业转让印花税stamp duty on property transactions物业交易印花税stamp duty on stock transfers股票交易印花税stamp duty rate印花税税率stamp duty relief印花税宽免Stamp Office [Inland Revenue Department]印花税署〔税务局〕standard amount [taxation]标准免税额Standard and Poor's 500 Index标准普尔500指数Standard and Poor's Corporation标准普尔公司Standard and Poor's Rating标准普尔评级Standard Chartered Bank渣打银行standard conversion rate划一兑换率；划一折合率Standard London (Asia) Limited英国标旗（亚洲）有限公司standard of accounting and auditing practices 会计及核数执业准则standard of disclosure披露标准standard rate标准税率；标准收费率standard rate zone标准税率范围standard share标准定额股；标准股票standard valuation method标准估价方法standby credit备用信贷standby facility备用贷款Standing Accounting Instructions《常务会计指令》Standing Committee on Company Law Reform公司法改革常务委员会standing offer有效要约Standing Order Form for Tax Reserve Certificate 长期委购储税券通知书stand-over order暂缓缴税令Star Chamber高层资源会议Star Chamber Action Group高层资源会议策动小组Star Chamber review高层资源会议总结；高层资源会议检讨start-up cost开办成本；筹备费用start-up grant成立初期补助金State Administration of Exchange Control [China] 国家外汇管理局〔中国〕State Bank of India印度国家银行statement结算书；报表；说明书statement in lieu of prospectus代替招股章程陈述书statement of account帐目报表statement of adjustment调整说明书statement of affairs资产负债状况说明书statement of annual account周年帐目报表statement of assets and liabilities资产负债表statement of calculation计算说明statement of income and expenditure收支报告；收支结算表statement of loss亏损表statement of loss and gain损益计算表statement of profit and loss损益计算表statement of receipts and payments by the Government 政府收支总表Statement of Standard Accounting Practice [SSAP] 《会计实务准则》Statements of Insurance Practice《保险业业务惯例声明》state-owned enterprise国营企业statistical analysis and modelling 统计分析及编制统计模型statistical indicator统计指标statistical summary统计摘要；统计概要Statistical Yearbook《统计年报》statute-barred debt已逾时效的债项Statutes of Distribution《遗产分配法规》statutory business法定业务statutory charge法定收费statutory compensation法定补偿金statutory corporation法定公司statutory debt法定债项statutory declaration法定声明statutory trust法定信托stay buoyant保持畅旺steady growth稳步增长steep rise急升sterling area英镑区Sterling Guarantee Agreement 《英镑保证协议》stock证券；股票；股额；公债；存货 stock adjustment存货调整stock balance summary股票往来报告表stock book存货簿stock borrowing and lending agreement证券借用及借出协议stock broker股票经纪stock certificate股票；股票证书Stock Clearing Corporation [Philadelphia]股票结算公司〔费城〕stock control account存货总帐；存货控制帐stock control report股票存量报告表stock deposit and withdrawal股票存取stock exchange证券交易所Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom]证券交易所自动报价系统〔英国〕stock exchange company证券交易所Stock Exchange Information Services Limited [SEIS]香港联合交易所资讯服务有限公司Stock Exchange of Hong Kong Limited [SEHK] [formerly known as the Unified Exchange]香港联合交易所有限公司〔联交所〕〔前称联合交易所〕Stock Exchange of Singapore新加坡证券交易所stock fund account存货基金帐stock futures股票期货stock index futures股市指数期货stock index futures market股市指数期货市场stock index option股市指数期权stock list存货表；存货单；股市行情表stock market证券市场；股票市场stock option股票期权stock options market 股票期权市场stock portfolio股票投资组合stock sheet存货表stock split股票拆细；拆股stock unit股份stock warrant认股证；认股权证stock watering股票搀水stockbroker股票经纪stockbroking business 股票经纪业务stockholder证券持有人；股东；股份持有人；股额持有人 Stockholm Options Market斯德哥尔摩期权市场Stockholm Stock Exchange斯德哥尔摩证券交易所stock-in-trade存货stocks and shares股额及股份stop limit order限价盘；停止限价指令stop loss order止蚀盘；止蚀指令stop order止蚀盘；止蚀指令stop payment止付stop-go policy应变经济政策；经济膨胀和紧缩交替运用的政策 storage fee仓费straddle trading套盘；跨期买卖；跨价买卖straight bond传统债券；纯粹债券straight letter of credit直接信用证straight-line depreciation method直线折旧法straight-line fixed repayment直线固定还款street shareholder场外股东Strengthening of Currency Board Arrangements in Hong Kong [Hong Kong Monetary Authority]《巩固香港的货币发行局制度》〔香港金融管理局〕strike price行使价；敲价strong demand殷切需求strong growth强劲增长Structural Analysis Section [Financial Services Bureau]经济结构分析组〔财经事务局〕structural ratio结构比率structural transformation of the economy 经济结构转型structure of assets and liabilities资产负债结构struggle between bulls and bears好淡争持Student Loan Fund学生贷款基金sub-agent分销代理商sub-contract分包合约sub-contractor次承判商；二判sub-fund成分基金subhead分目；开支分目subhead of expenditure开支分目sub-index分类指数subject to a trust受信托规限subject to tax须课税subordinated debt后偿债项subordinated deposit无优先权存款subordinated loan附属贷款subordinated loan stock 后偿债权股额sub-purchaser转购人subscriber认购人；认购者subscription认购；认股；会费subscription list认购名单。

财务英语词典-财务术语中英文对照.doc

A:abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿(同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance (balance amount) 馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker’s acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks, orders (cashiers’orders) 本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票；来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight; demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book (register) 票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable）Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员；记帐员Bookkeeping 簿记；簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book; purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店（分店）帐户Branch cash account 支店（分店）现金帐户Branch consignments (shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand; chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业；业务Carry on business, to 营业Establish a business, to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up (one-s) business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction)Business year; financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate; buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By - products sales 副产品销售C:C.A.; chartered accountant 会计师Call 催缴股款通知书Call book 催缴股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催缴股款Call up capital 已催缴股本（包括已收及催缴未收的股本）Cancelled check 柱销支票；付讫支付Capacity expenses （生产）能量费用Capital资本Capital account 资本帐户Capital account balance sheet 固定资产负债表Capital adjustment account 资本调整帐户Capital assets 资本资产Capital charges 资本支出（同capital expenditures）Capital deficit 资本亏绌Capital expenditures 资本支出Capital expenditure account 资本支出帐Capital expense 集资费用Capital fund 资本基金Capital gains 资本利益Capital income 资本收益Capitalization 资本总额；资本化（指利益的资本化）Capitalization of interests 滚利作本Capitalized expenses 资本化的费用Capitalized profits 资本化的利益Capitalized value 资本化的价值Capital liabilities 资本负债（同funded debts）Capital transfer 资本转移Capital losses 资本损失Capital outlays 资本支出Capital profits 资本利益Capital receipts资本收入Capital returned to stock – holders in dividends 摊还股本Capital revenue 资本收益（同capital income）Capital stock 股本帐Capital stock authorized 额定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Capital stock outstanding 现发股本Capital stock –preferred 优先股本Capital stock subscribed 已认股本Capital stock subscriptions 认缴股本Capital surplus 资本盈利Capital uncalled 未收资本Caption of account 会计科目Card ledger 卡片式分类帐Card of account 分类帐目录Carriage 搬运费Carriage paid 运费付讫Carried forward 接后Carried over 过次页Carrying charges 置存资产费用Carrying charges 储存支出（指存货而言）Carrying cost 储存成本（指存货而言）Carrying value 储存价值（指存货而言）Cartage –in 购货车力Cartage –out 销货车力Cash 现金、现款Cash account 现金帐户Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产（包括现金、银行往来、运送现金等项目）Cash audit 现金审计Cash balance 现金馀额Cash basis 现金基础；收付实现基础V before delivery 现金交货Cash bonus 现金红利Cash book 现金簿；现金收付簿；现金帐Cash budget 现金预算Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）Cash Cr. 现金付出Cash credit 保证放款；活期信用放款Cash credit slip 现金支出传票Cash day; pay day 付款日Cash debit slip 现金收伟票Cash disbursements 现金付出Cash disbursements journal 现金付出日记帐Cash discount 现金折扣Cash dividends 现金股利Cash Dr. 现金收入Cash held in foreign countries 存国外现金Cashier 收支员；出纳员Cashi er’s check 本票Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金Cashing check 兑现支票Cash in transit 在运现金Cash in treasury 库存现金Cash journal 现金日记帐；现金簿Cash journal day book 现金日记帐Cash on arrival 货到付现Cash on bank 银行存款Cash on delivery 现款交货Cash on hand 手存现金Cash on book 现金支出簿Cash payment journal 现金付出日记帐Cash payments 现金支付Cash payments book 现金付出簿Cash purchase 现购Cash receipts 现金收入Cash receits book现金收入簿Cash receipts journal 现金收入日记帐Cash remittance note 解款单Cash reserve 现金储蓄Cash sale invoice 现售发票；；现销发票Cash sales 现售；现销Cash sales book 现售簿；现销簿Cash settlement 现结Cash short and over 现金清偿基金Cash slip 现金传票Cash surrender value (of life insurance) 保险积存金Cash tickets 现售票；现销票Casual audit 临时审计Catalogue 目录Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）Certain annuity 确定年金Certificate book 股票簿Certificate deposit 证券存款Certificate of balance sheet 资产负债表证明书Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证；存款单折Certificate of indebtedness 借据Certificate of origin 原货凭单Certificate of stock 股票Certified accounts 会计师证明的帐目Certified balance sheet 会计师证明的资产负债表Certified check 保付支票Certifying bank 付款保证银行C.F. invoice货价及运费发票C.F. price货价及运费价格Change funds 找换金Charge and discharge statement资金运用表Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费Charge off 剔除Charges 费用；借项Charges against revenue 营业（业入）支出Charge sales 赊售、赊销Charges for remittances, transfers. etc. 汇水Charges forward 费用先付Charge side 贷方Charge tickets 赊购发票；赊销发票Charge to capital 资本支出Charge to income 营业（业入）支出Charter 执照Chartered accountant 会计师Charter of concession 特许证Chattel mortgage 动产抵押Chattels 动产Check 支票Checkbook 支票簿Checkbook stubs 支票存根簿Check collection 支票兑取Check collector 支票兑取人Check holder 持票人Check mark 核对符号；柱销记号Check register 支票登记簿Checking accounts 核对帐目Check to bearer 不记名支票Check to order 记名支票Cheque 支票Chequebook 支票簿Chief accountant 会计主任Chronological books 序时帐簿Chronological record 序时记录Circulating assets流动资产Circulating capital流动资本Circulating liabilities 流动负债Circulation cost 流动费用Claimant’s ledger 债权人分户帐Claim for additional securities 追加Claims 债权Class cost system 分类成本制度Classification manual 帐户分类说明Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表Clean bill 信用用据Clean draft 普通汇票Clearance sale 售低货Clearing account 暂记待结转帐目Clearinghouse 票据交换所Clerical error(s) 记录错误；误毕Client 委托人Client ledger 委托人分户帐“Cl ose “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户Closed mortgage 限额抵押Closing 结算Closing accounts 结帐Closing balance 期终馀额；期终差额Closing entries 结帐记录Closing entry 结帐分录Closing the book(s) 结帐Co –insurance 共同保险C.O.D.; cash on delivery 交货收款Code number 标号数码Codicil 遗嘱更改C.O.D. sales 交货收款销售Collateral loans 证券担保放款Collateral note 附带期票Collateral security 附属担保品Collateral trust bonds 证券担保信托公司公司债Collection 徵收；收帐Collection charges 代收票据费Collection expenses 收帐费用Collection fees 代收票据费Collections receivable for customer 未收代付款Collective account 统经帐户Collector; bill collector 收帐人Collusion 串同舞弊Columnar analysis (columnar analysis sheet) 多栏分析表Columnar books 多栏帐簿Columnar journed 多栏日记簿Columnar records 多栏记录Columnar work sheet 多栏计算表Combined cost and general ledger 联合成本及普通分类帐Combined journal and ledger 联合日记分类帐Combined statement 联合决算表Commercial bills 商业票据Commercial bookkeeping 商业簿记Commercial capital 商业资本Commercial credits 商业信用款Commercial invoice 商业发票Commercial discount 商业折扣；商业贴现Commercial letters of credit 商业信用证Commercial museum 商品陈列所Commercial organization and customhouse 商业机关及税关Commercial paper 商业票据Commercial profit 商业利益Commercial register 商业登记簿Commercial registration 商业登记Commercial transaction 买卖；贸易Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商Commission(s) 佣金；手续费Commission agency 代理贸易Commission agent 贸易代理人Commission broker 经纪人Commission for collection 收帐佣金Commission merchant 代售商Commission sale; consignment sale 委托贩卖Common cost 共同成本Common dollar等值货币Common stock 普通股Community 共同收益Companies 公司财产Company 公司Company law 公司法Company limited by guarantee 保证有限公司Company limited by shares 股份有限公司（同corporation; joint stock company, limited）Company’s act 公司法（同law of corporation）Comparative balance sheet 比较资产负债表Comparative budget and actual balance sheet 预算与实际资产负债比较表Comparative budget and actual income sheet 预算与实际损益比较表Comparative cost sheet 比较成本表Comparative income account 比较损益表Comparative operating statement 比较营业表Comparative profit and loss statement 比较损益表Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表Comparative statement of order costs 分批成本比较表Comparative statement of product costs 产品成本比较表Comparison sheet 比较用表Compensation insurance 职工赔偿保险Compensatory errors 抵销错误（同offsetting errors）Compiling costs 集成本资料Complete audit 全部审计Complete cost 总成本Complete detailed audit 全部详细审计Completion report 完工报单Composite balance sheet 综合资产负债表Composite income sheet 综合损益表Composite life 平均年龄Composite percentage statement 综合百分率决算表Composite rate 混合率（用於折旧的摊提或负荷的分配）Composite ratio 综合比率Composite turnover 综合周转数Composition depreciation 综合折旧Compound arbitrated rate 联合汇兑价率Compound arbitration 重复汇兑（即两国以上之汇兑）Compound interest 复利Compound journal entry 多项分录式Condensed balance sheet 简明资产负债表Condition 品质Condition of affaire 清算资产负债表（同statement of affaire）Conditional endorsement 条件背书Conditional sales 附条件销售Confidential clerk 秘书Confirmation 询证Confirmation request 请证Consigned goods 寄销品Consignee 承销人Consignment 寄销；寄销品Consignment expenses 寄销费用Consignment goods 寄销品Consignment –in (inward) 承销；承销品Consignment – out (outward 寄销；寄销品Consignment profit and loss 寄销损益Consignment records 寄销记录；寄销记录Consignment sales 寄销品销售；寄销品销售Consignor 寄销人Consignor’s note 寄销通知书Consolidated balance sheet合并资产负债表Consolidated debts 固定债Consolidated fund service 固定资金Consolidated income sheets 合并损益表Consolidated returns 合并收益Consolidated statement 合并决算表Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀Consolidated surplus statement 合并盈馀表Consolidation 合并Consolidation by lease 租赁合并Consolidation by merger 吸收合并Consolidation by purchase 购买合并Constant return (retrace) 收益Constant capital 不变资本Constant cost 不变成本；固定成本；固定费用Constant expenses 固定费用Construction account 建筑帐Construction work –in –process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐Consumables 消耗品Consumption 行销；销路Contingent assets 或有资产Contingent depreciation 或有折旧Contingent fund 意外损失基金Contingent liability 或有负债Contingent profits 或有利益Contingent reserve 意外事项准备金（同reserve for contingencies）Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款Continuing cost 继续成本；连续成本（对准备成本而言）Continuous annuity 继续年金Continuous audit 继续审计Continuous system of physical inventory 继续盘存制度；继续实地盘存制度Contra accounts 对销帐户Contract goods 契约货品Contract interest 约定利息Contract note 买卖合同Contract of insurance 保险契约Contract of sale 卖契Contractor 包工者；包造者Contract rate of interest 约定利率Contract register 契约登记簿Contract reserve 契约规定准备Contract sales 契约销售（销货）Contractual dividend 契约规定股利Contractual reserve 契约规定准备Contractual service 杂用支出Contra entry 对销Contra valuation account 对销计价帐户Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 统制帐户；统制科目Controllable costs 可统制成本Controllable expenses 可统制费用Controlled accounts 补助帐户；明细帐户Controlled company 被统制公司Controlled corporation 被统制公司Controlling account 统驭帐户Controlling company (corporation) 统制公司Controlling interest 统制股权Controlling record 统制记录Control of expenses 费用统制Control of merchandise 商品统制Conventional accounting 会计惯例Conventional depreciation 惯例折旧Conventional form 惯例式（决算表）Conversion 转换Conversion interval 复利期间Convertible preferred stock 可换优先股Corporate bonds 公司债Corporate surplus 公司盈馀；公债Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遗本（遗产的本金）Correcting entry (correction entries) 改正分录；改正记录Cost 成本Cost account 成本会计；工业会计Cost accountant 成本会计员Cost accounting 成本会计Cost accounts 成本帐户Cost adjustment 成本调整Cost analysis 成本分析Cost and freight 货价加运费Cost audit 成本审计Cost center 成本中心Cost classification 成本分类Cost clerk 成本记录员Cost department expense 成本部费用Cost differentials 成本差异Cost fluctuation 成本变动Cost – finding 成本计算Cost formulas 成本公式Costing (cost finding) 成本计算Cost, insurance, and freight (C.I.F.) 货价及保险费连运费Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息Cost journal 成本日记帐Cost ledger 成本分类帐Cost less depreciation 成本减折旧Cost manual 成本会计规程Cost memo 成本通知单Cost of by – product sales 副产品销售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制销货品成本V of goods sold 销货成本Cost of labor 人工制造（同labor cost）Cost of (to) manufacture 制造成本Cost of material 原料成本；材料成本Cost of operation 运作成本。

会计实务英语

会计实务英语以下是一些在会计实务中常用的英语词汇和短语：1. Accounting Principles (会计原则)2. Balance Sheet (资产负债表)3. Income Statement (利润表/损益表)4. Cash Flow Statement (现金流量表)5. Trial Balance (试算平衡表)6. General Ledger (总账)7. Journal Entry (日记账分录)8. Debit (借方)9. Credit (贷方)10. Asset (资产)11. Liability (负债)12. Equity (所有者权益)13. Revenue (收入)14. Expense (费用)15. Accrual Basis Accounting (权责发生制会计)16. Cash Basis Accounting (现金收付制会计)17. Accounts Payable (应付账款)18. Accounts Receivable (应收账款)19. Inventory (库存)20. Depreciation (折旧)21. Amortization (摊销)22. Budget (预算)23. Cost of Goods Sold (销售成本)24. Financial Statement Analysis (财务报表分析)25. Audit (审计)26. Internal Control (内部控制)27. GAAP (Generally Accepted Accounting Principles，公认会计原则)28. IFRS (International Financial Reporting Standards，国际财务报告准则)29. Taxation (税收)30. Bookkeeping (记账)在实际的会计实务中，这些词汇和相关的表达会频繁出现，理解和掌握它们对于进行英文环境下的会计工作非常重要。

职场英语薪金待遇怎么说

职场英语薪金待遇怎么说推荐文章军校毕业后分配去向和待遇怎么样热度：低保户有哪些待遇_低保户的待遇政策热度：公务员福利待遇及相关问题热度：国民待遇的名词解释_基本介绍_原则_种类热度：最惠国待遇的名词解释_原则_主要内容_适用范围_特点热度：下面店铺为大家带来职场英语薪金待遇怎么说，欢迎大家学习!1.薪金待遇口语句子：What salary would you expect to get?= How much money are you looking for in this job?= What are your salary expectations?你希望拿多少薪水?expectation n. 期待，期望，期望值I'm looking for 3 thousand yuan a month.我希望月薪是3000元。

I'd like to start at 4, 000 yuan a month.我希望我的起薪为每月4000元。

What's your monthly salary now?你目前的月薪是多少?How much money do you earn presently?你目前挣多少钱?How much money do you get now?你目前挣多少钱?monthly salary“月薪，月工资”May I ask about the salary?= May I ask about the pay?When is the payday?哪天发工资?pay n. 工资,薪水I'd like to know whether there is insurance or not.我想知道是否有保险。

Could you please tell me about the insurance?您能不能给我说一下保险的事?Would You please tell me about your pay scale first?您能先跟我说说你们的工资标准吗?insurance n. 保险scale n. 标准，等级，范围pay scale“工资标准”“whether”和“if”都可以表示“是否”，但一般“whether”可以与“or not”连用。

资产欠债表和损益表的财务英语术语

资产欠债表和损益表的财务英语术语资产欠债表是Balance Sheet损益表是income statement资产assets流动资产：current asset现金cash银行存款bank deposit有价证券security应收单据notes receivable应收帐款accounts receivable减：坏帐准备allowance for bad account预付货款prepaid cash其它应收款other accounts recivable待摊费用deferred expense存货inventory减：存货变现损失准备一年内到期的长期存款long-term deposit in one year 其它流动资产other current assets流动资产合计total current assets长期投资: long-term investment长期投资一年以上的投资款项investment over 1year固定资产：fixed assets固定资产原价original price减：累计折旧accumulated depreciation固定资产净值net book value融资租入固定资产原值减：累计折旧accumulated depreciation融资租入固定资产净值固定资产清理disposal of fixed assets在建工程：在建工程construction-in-progress无形资产：intangible assets场地利用权leasehold工业产权及专有技术franchises and patents其它无形资产other intangible assets无形资产合计total intangible assets其它资产：other assets开办费setting-up筹建期间汇兑损失exchange loss递延投资损失deferred investment loss递延税款借项debit of deferred tax其它递延支出other deferred expense待转销汇兑损失available-for-sale exchange loss其它资产合计total other assets资产共计total assets欠债及所得者权益liabilities and owners' equity流动欠债：current liabilities短时间借款short-term liability应付单据notes payable应付帐款accounts payable应付工资salaries payable预收货款accrued accounts应交税金taxes payable应付股利dividends payable应付福利费allowance payable其他应付款other accounts payable职工奖励及福利基金bonus and allowance bond一年内到期的长期借款short term accounts payable其它流动欠债other current liabilities流动欠债合计total current liabilities长期欠债：long-term liabilities长期借款应付公司溢价（折价）premium/discount coporate liability 中间的省略产品销售收入sales revenue其中：出口产品销售收入export goods sales revenue减：销售折扣与折让less:sales allowance and discounts产品销售净额net sales减：产品销售本钱less: cost of goods sold其中：出口产品销售本钱cost of exported goods sold产品销售税金sales tax产品销售毛利gross profit减：销售费用sales expense管理费用operating expense财务费用finance expence其中：汇兑损失（减汇兑收益）exchange loss(less exchange gain) 利息支出（减利息收入）interest expense(less interest revenue) 产品销售利润net sales加：其它业务利润add: other income补助收入bonus income营业利润加：投资收益add: investment gains营业外收入extra-operating revenue减：营业外支出^^^^^^^^^^expense加：以前年度损益调整利润总额total income减：所得税less: income tax净利润net income流动资产CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securitiea应收单据Notes receivable应收帐款Accounts receivable坏帐准备Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories存货变现损失准备Provision for loss on realization of inventory一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets长期投资Long-term in vestments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost累计折旧Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产INTANGIBLE ASSETS:场地利用权Land occupancy right工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets其他资产：OTHER ASSETS开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments递延税款借项Deferred taxes debit其他递延支出Other deferred expenses待转销汇兑损失Unamortized cxehange loss流动欠债CURRENT LIABILITIES:短时间借款Short term loans应付单据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金T axes payable应付利润Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses应付福利费Staff and workers bonus and welfare fund一年内到期的长期欠债Long-term liabitities due within one year其他流动欠债Other current liabilities长期欠债LING-TERMLIABILITIES长期借款Ling-term loans应付公司债Debentures payable应付公司债溢价（折价）Premium(discount)on debentures payable 一年以上的应付款项Payables due after one year其他欠债OTHER LIABILITES筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred taxes credit其他递延贷项Other deferred credit待转销汇兑收益Unamortized exchange gain所有者权益：OWNERS' EQUITY实收资本Paid in capital其中：中方投资Including:Chinese investment其中：外方投资Including:Foreign investment已归还投资Investment returned资本公积Capital surplus储蓄基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalised on return of investment今年利润current year profit未分派利润Undistributed profits主营业务收入Revenue from main operation主营业务本钱Cost of main operation主营业务税金及附加Tax and additional duty of main operation主营业务利润Income from main operation其他业务利润Incom from other operation营业费用Operating expense管理费用General and administrative expense 财务费用Financial expense 利息支出Interest expense汇兑损失Exchange loss营业利润Operating Income投资收益Investment income营业外收入Non-operating income营业外支出Non operating expense利润总额Income before tax所得税income tax净利润Net incomeCertificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 本钱会计External users 外部利用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部利用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表T ax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 本钱原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 欠债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合股企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产欠债表Bookkeepking 簿记Cash flow prospects 现金流量预测今天收到一条会计专业的术语,感觉蛮成心思的，发上来与大家分享分享^^缘分是-营业外收入；本人是-固定资产；生活是-持续经营；反思是-内部清点；爱情是-无形资产；爱人是-实收资本；孩子是-应付帐款；思念是-日记帐；吵架是-坏帐准备；成婚是-归并报表；暗恋是-收不回的呆帐；错爱是-高估净利润；疾病是-营业损失；年龄是-累计折旧；眼泪是-所有者权益；人情是-其他应付款；误解是-错误分录；解释是-更正分录；回忆是-财务分析；分手是-破产清算；复合是-回转分录；再婚是-资产重组；念书是-长期投资；买衣服是-包装费；旧情难忘是-递延资产；找情人是-营业外支出；上医院是-维修费。

payable用法 -回复

payable用法-回复Payable是一个英语单词，可以用作形容词或名词。

作为形容词时，payable表示“应付的”、“可支付的”，而作为名词时，payable指“应付款项”。

在商业和财务领域中，payable通常用于描述应付账款、应付票据或其他支付项。

在下面的文章中，我将一步一步回答与payable相关的问题，帮助读者理解和应用这个词的用法和含义。

第一部分：payable作为形容词1. 什么是形容词payable？形容词payable用于描述应付的费用、款项或债务。

它表明某个支付项或账款是出于合同、协议或法律义务而需要支付的。

比如，在商业交易中，供应商向客户提供商品或服务后，客户需要支付应付的账款。

2. 如何使用payable作为形容词？当使用payable作为形容词时，通常需要结合实际语境和具体用法。

以下是几个例子：- We have an outstanding payable balance of 10,000.（我们有一个未付的余额为10,000美元。

）- Please make the check payable to XYZ Corporation.（请将支票付给XYZ公司。

）- The invoice is payable within 30 days.（发票需要在30天内支付。

）- The company's payable obligations are well-managed.（公司的应付债务得到良好的管理。

）第二部分：payable作为名词1. 什么是名词payable？作为名词，payable表示需要支付的款项或应付账款。

这个词通常用于表示企业所欠的债务，比如供应商的未付款项或其他出于业务交易而需要支付的款项。

2. 如何使用payable作为名词？当使用payable作为名词时，我们可以使用它来描述特定的付款项或债务。

以下是几个例子：- The company's account payables are currently being audited. （公司的应付账款目前正在接受审计。

会计英语7 week8 closing entry

9
Class exercises
Choice ( ABC)Fof the following accounts are real accounts
– A. cash in bank B. account receivable – C. account payable D. service revenue – E. salary expense F. inventory True or false
Permanent (real) accounts report activities related to one or more future accounting periods. They carry ending balances to the next accounting period and are not “closed.”
Salaries expense
1,610
Insurance expense
100
Rent expense
1,000
Supplies expense
1,050
Utilities expense
230
Total expenses
4,365
Net income
$ 3,785
FastForward Statement of Retained Earnings For the Month Ended December 31, 2009
Dr. Cr.
Cash
$ 3,950
Accounts receivable 1,800
Supplies
8,670
Prepaid insurance
2,300
Equipment

会计英语面试对话

会计英语面试对话会计英语面试对话I：Come in, please.I：请进。

B：Good afternoon, sir. My name is Zhuo Yao.B:下午好,先生。

我叫卓遥。

A：Good afternoon, Miss Zhuo. According to your application form, you are a university graduate in accounting and have already got two years work experience in Canon company.I：下午好，卓小姐。

从申请表上看来，你是会计专业的毕业生，已经有在佳能公司两年的工作经验。

B：Well, my former working unit is a big sized enterprise. Though I am familiar with computerized accounting system, I can find no application there. That’s the reason why I want to come here to facethe new challenge.B:我从前的工作单位是一家大型企业。

虽然我熟悉会计电算化,但在那里学非所用，所以我愿来此接受新的挑战。

A：Are you familiar with PRC Financial Accounting and Tax Regulations?I：你熟悉中华人民共和国财会税收规定吗？B：Sure.B:当然。

A：OK. Can you tell me something about this balance sheet now?I：很好。

你可以和我详细谈一谈这份资产负债表吗？B：Of course. This balance sheet contains three major sections, that is, assets, liabilities and owners equity. So you see, the total current liabilities of your company are $2,372,000, and owner's equityis $ 5,400,000. That means that the total assets, which is equal to the sum of the creditor's and owner's equities, are $7,772,000.B:当然可以。

pay和salary区别是什么

pay和salary区别是什么
pay和salary这两个单词都可以表示“工资，收入”的含义，它们之间的区别是：
pay：该单词是个通用词，可取代salary使用。

salary：这个单词的意思指按年定下，按月或星期平均给予的报酬，通常用于指脑力劳动者的薪水。

扩展资料
pay和salary的词义
pay这个英语单词可以被用作动词，名词和形容词，当pay表示动词时，及物动词含义为支付，付，偿还，补偿，给予，不及物动词含义为付款，偿还，pay作为名词使用时，单词含义为工资，薪水，付款，报答，pay的形容词含义是收费的，需付费的.。

salary这个英语单词作为名词使用时，它的意思是薪水，工资，这个单词被用作动词时，含义为给……薪金。

会计专业英语词汇整理

英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。

salary的用法和短语

salary的用法和短语
嘿，咱今天就来好好唠唠“salary”这个词儿！你知道吗，“salary”就
是薪水、工资的意思呀！比如说，“He gets a good salary.”（他有一份不错的薪水。

）
“salary”常见的短语有不少呢！像“annual salary”，这就是年薪呀！
就好比你工作一年能拿到手的那个总数。

再比如“monthly salary”，那
就是月薪啦！每个月发到手的钱呗！你想想，要是你的 monthly salary
够高，那得多爽啊，是不是？
咱再说说和 salary 有关的事儿。

你看啊，有些人拼命工作，就是为
了能涨那点 salary，那可真是累得够呛！这就像爬山一样，一步步艰难
地往上爬，就为了能在山顶看到更美的风景，也就是拿到更高的工资。

还有啊，不同的职业 salary 差别可大了去了！你说那些大明星，他
们的 salary 那得多高啊，咱普通人真是想都不敢想！这就好比天上的
星星和地上的石头，差距太大啦！那为啥他们能拿那么高的salary 呢？还不是因为人家有本事，有人愿意为他们掏钱！
咱再回到自己身上，你是不是也天天盼着自己的salary 能涨一涨啊？我就特别希望我的 salary 能像火箭一样“嗖”地往上窜！可哪有那么容易啊，得努力工作，做出成绩才行。

我觉得啊，salary 虽然重要，但也不是生活的全部。

要是光为了那点 salary 活着，得多累啊！还得学会享受生活，别让 salary 把自己给困住咯！反正我是这么想的，你呢？。

工资、薪酬相关词汇翻译

工资、薪酬相关词汇翻译personnel system 人事制度personnel management 人事管理office hour 办公时间company time 工作时间work hour 工作时间eight-hour shift 八小时工作制shift 轮班morning session 上午班evening/night shift 小/大夜班day shift 日班attendance book 签到本late book 迟到本day off 休息日coffee break 上班中的休息时间workday 工作日working condition 工作环境work permit 工作证work overtime 加班holiday rotation 节假日轮流值班traveling allowance（for official trip）差旅费payroll 工资册salary 薪水（指付给一个人的固定劳动补偿）wage 工资（为劳动或服务所付的报酬，尤指按小时、天数、周或按工作量所付的薪酬）salary raise 加薪windfall 外快annual pension 年薪year-end bonus 年终奖bonus 奖金premium 红利overtime pay 加班费punch the clock 打卡time recorder 打卡机sneak out 开溜internship 实习on probation 试用probation staff 试用人员agreement of employment 聘书evaluation of employee 员工考核employee evaluation form 考核表merit pay 绩效工资dock pay 扣薪unpaid leave 无薪假before-tax salary 税前薪水income tax 所得税take-home pay/after-tax salary 税后净薪release pay 遣散费severance pay 解雇费salary deduction 罚薪casual leave 事假sick leave 病假“五险一金”endowment insurance 养老保险medical insurance 医疗保险unemployment insurance 失业保险employment injury insurance 工伤保险maternity insurance 生育保险housing fund 住房公积金----------------------------------------------------------岗位工资 post salary工龄工资 salary length of service交通补贴 traffic allowance伙食补贴 dinner allowance住房补贴 house allowance岗位补贴 post allowance通讯补贴 commnication allowance个人所得税 personal income tax风险金 risk fee社保费 socical insurance fee水电费 water and electronic fee餐费 dinner fee实发工资 salary paid伙食补贴 meal allowance住房补贴 housingallowance水电费 water and electricity fee餐费 meal fee交通补贴 transportation allowance技能工资 skill wage工龄工资 wage for working age各种津贴 various benefit合同补贴 contract allowance考核工资 check wage扣款 cut payment净领额 actual wage工资表 wage list工资条 wage strip财务专用章 finance stamp。

与“工资”有关的英语表达

与“工资”有关的英语表达故事：每个月从发工资那天起，开始是嚣张地活一个星期，然后淡定地活一个星期，接着无奈地活一个星期，最后在对工资的无限期盼中活一个星期……读罢会心一笑，细细想来，貌似不少人都是如此过活，可见工资是好物。

于是乎今天就来说说工资那点事儿。

在古代，平民拿的工资多叫“工钱”，官员拿的工资则称“俸禄”。

明朝时，官员的月俸改称“柴薪银”，意为解决日常生活支出的银钱。

“薪水”一词，便是由此词演变而来。

“薪水”二字，从字面意思来看，即柴和水，喻指生活必需品。

事实上，无论领的是“工钱”还是“薪水”，都是为了满足日常生活的需要。

久而久之，工资和薪水便通用了。

生活在现代社会的上班族们领的工资也叫“薪水”，英文中与此相对应的常用词是pay。

现代人的薪水多为monthly pay(月薪)。

这其中包括了basic/base pay(底薪)、bonus(奖金)等。

而拿到手的是扣除了税金、保险金等的take-home pay(税后工资)。

正规的公司不仅会按时给员工发薪水，还会在员工加班时发给overtime pay(加班工资)，在员工外出休假时发给holiday/vacation pay(休假工资)，在员工告病在家时发给sick pay(病假工资)，在员工生产时发给maternity pay(产假工资)，在解雇员工时还要发给redundancy/ severance pay(裁员补偿金)。

上班族们无一不希望自己能拿到higher/better pay(更高的薪水)，如果自己拿的是low pay(低薪)，则不免心生焦灼，定要想法设法让老板给自己 a pay increase/raise/rise(加薪)，方可喜笑颜开。

倘使老板一个不留情，给了一个pay cut(减薪)，员工就会现出一副苦瓜脸。

总之，在薪水的问题上，绝对是多多益善，谁会嫌自己的腰包太鼓呢?不过，要想多拿工资，最好的办法便是对工作认真负责，做到爱岗敬业，这样才好有底气向老板提出a pay claim(加薪要求)。

报酬用英语怎么说

报酬用英语怎么说报酬，形容得到他人帮助之后进行报答。

有时又指薪水，工作后所得到的物品或钱财。

那么你知道报酬用英语怎么说吗?下面店铺为大家带来报酬的英语说法，欢迎大家学习。

报酬的英语说法1：reward报酬的英语说法2：guerdon报酬的英语说法3：remuneration报酬相关英语表达：投资报酬 Return on investment支付报酬 pay remureation补偿报酬 compensatory payment内在报酬 intrinsic reward风险报酬 risk premium报酬的英语例句：1. He is cagey about what he was paid for the business.他对自己在这桩买卖中所得的报酬不愿多提。

2. Fruit-picking is boring, badly paid and very hard work.摘水果的工作无聊，报酬低，还非常辛苦。

3. She would have loved to have a better-paying job with more responsibility.她本想有一份报酬更高、职权更大的工作。

4. It's a straight choice between low-paid jobs and no jobs.只有两个选择：要么是报酬很低的工作，要么就是失业。

5. She was being paid what I considered a derisory amount of money.在我看来，她得到的报酬真是少得可怜。

6. They're paying you ten grand now for those adaptations of old plays.他们打算付你一万美元作为改编老剧本的报酬。

7. Potentially high financial rewards are attached to senior hospital posts.当上医院的高级职员就有可能享受丰厚的经济报酬。

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Bonus奖金

The word Bonus to extra pay due to good performance .

奖金通常根据例外绩效进行发放，一般是在年末一次性发放。
Benefits福利
Employee benefits and benefits in kind include various types of non-wage compensation provided to employees in addition to their normal wages or salaries. in kind 实物，非现金福利是员工的间接报酬。是指企业为了保留和激励员工，采用的非现金形式的报酬,一般包括健康保险、带薪假期或退休金等形式。
Salaries Payable
会计创业实验121班胡雯楠（讲解）曾纹意（制作）
Definition定义
Salaries payable is a current liability account that contains the amounts of any salaries owed to employees, which have not yet been paid to them. Salaries payable include various types of nonwage compensation provided to employees in addition to their normal wages or salaries. Tips: compensation 报酬，补偿
Wages工资
A wage is monetary compensation paid by an employer to an employee in exchange for work done. Payment may be calculated as a fixed amount for each task completed, or at an hourly or daily rate, or based on an easily measured quantity of work done. Tips: monetary compensation 金钱赔偿，货币性补偿 wage指简单劳动或体力劳动者所得的“工资、工钱”，通常按周、日等短期计算发给，常用复数形式。
Commission佣金
The payment of commission as remuneration for services rendered or products sold is a common way to reward sales people. Payments often will be calculated on the basis of a percentage of the goods sold. Tips: remuneration 报酬，酬劳 render提供
Component组成部分（1）salary （1）佣金
ห้องสมุดไป่ตู้
（2）wages
（3）commission （4）bonus （5）benefits
(2) 奖金（3）薪金（4）福利（5）工资
Salary薪金
Salary is a fixed amount of money or compensation paid to an employee by an employer in return for work performed. Salary is commonly paid in fixed intervals, for example, monthly payments of one-twelfth of the annual salary. Tips: salary是指非体力劳动者所得到的“工资、薪水”，通常按月计算，有时按季或年计算。