8. Opening Balance
国际金融 名词中英文对照
第一章国际收支国际借贷international indebtedness（外汇的）收入receipts支付payment国际收支balance of payment经济实体economy经济交易economic transactions国际投资头寸international investment position顺差surplus逆差deficit国际收支危机balance of payment crisis国际收支平衡表balance of payment statement局部差额partial balance经常项目the current account货物goods收入incomes经常转移current transfers资本和金融帐户the capital and financial account 资本转移capital transfers错误与遗漏帐户errors and omissions account （国际收支）均衡equilibrium（国际收支）不均衡disequilibrium自主性交易autonomous transaction=事前交易ex-ante transaction调节性交易accommodating/compensatory transaction=事后交易ex-post transaction基本差额basic balance净清偿差额net liquidity balance官方储备交易差额official reserve transaction balance综合差额overall balance物价-现金流动机制price-specie-flow mechanism 弹性分析法the elasticities approachJ曲线效应J-curve effect吸收分析法the absorption approach货币分析法the monetary approach周期性不均衡cyclical disequilibrium货币性/价格性不均衡Monetary/price disequilibrium收入性不均衡income disequilibrium持久性不均衡secular disequilibrium结构性不均衡structural disequilibrium外汇平稳基金exchange stabilization fund货币贬值devaluation货币升值revaluation（国际收支）基本不均衡fundamental disequilibrium第二章外汇、汇率、外汇市场外汇foreign exchange可自由兑换货币convertible currency外汇汇率foreign exchange rate基本货币base currency标价货币quoted currency直接/应付标价法direct/giving quotation间接/应收标价法indirect/ receiving quotation国定汇率fixed rate浮动汇率floating rate自由浮动freely floating = clean floating有管理的浮动managed floating=肮脏浮动dirty floating（银行）买入汇率bid/buy rate（银行）卖出汇率selling/offer rate同业买卖汇率interbank rate中间汇率Middle rate现钞汇率bank notes rate基本汇率basic rate套算汇率cross rate电汇汇率telegraph transfers rate，T/T rate信汇汇率mail transfers rate，M/T rate汇票汇率demand draft rate，D/D rate即期汇率spot rate远期汇率forward rate远期差价forward margin升水at premium贴水at discount平价at par开盘汇率opening rate收盘汇率closing rate名义汇率nominal rate实际汇率real rate有效汇率effective rate金本位制gold standard system金汇兑本位gold exchange standard黄金输送点gold points有弹性elastic缺乏弹性inelastic空头short position多头long position批发市场wholesale market零售市场retail market外汇风险foreign exchange risk交易风险transaction exposure转换风险transfers exposure经营风险operating exposure债务净额支付netting双边债务净额支付bilateral netting多边债务净额支付multilateral netting配平matching自然配平batural matching平行配平parallel matching提前与推后收付leading & lagging计价货币currency of invoicing定价pricing资产负债管理asset and liability management货币市场套期保值money market hedge货币市场套期保值borrow-spot-invest贴现Discounting保收factoring即期外汇交易spot exchange transaction外汇头寸exchange position超卖oversold超买overbought抛补cover双档报价two way price远期汇差forward margin=掉期率swap rate择期远期交易optional forward transaction掉期外汇交易foreign exchange swap transaction 即期-远期掉期交易spot-forward swaps即期对即期掉期交易spot-spot swaps隔日掉期交易tomorrow-next swaps远期对远期掉期交易forward-forward swaps套汇交易arbitrage transaction不抛补套利uncovered interest arbitrage外汇期货foreign exchange future=外币期货currency=货币期货交易单位trading unit合约规模contract size最小变动价位minimum price change每日价格波动限制daily price limit交易时间trading hours最后交易日last trading day交割delivery初始保证金initial margin维持保证金maintenance margin变动保证金variation margin期权options 外币期权等参考期货看涨期权call options看跌期权put options场外期权OTP options场内期权exchange traded options现汇期权options on spot exchange期货期权options on foreign currency futures标的货币underlying currency履约价格strike price or exercise price 到期月份/日expiration months/day最后交易日last trading day保证金margin交割方式delivery methods期权价格option price期权费options premium内在价值intrinsic value外在价值extrinsic value履约价值exercise value时间价值time value溢价期权in-the-money-option损价期权out-of-the-money option平价期权at-the-money options第三章外汇制度外汇管制汇率制度exchange rate regime浮动汇率制floating exchange rate system中间汇率制intermediate exchange rate regimes 两极汇率制bipolar exchange rate regimes恶性循环假说vicious circle hypothesis国际储备的交易需求transactions demand for international reserves国际储备的预防性需求precautionary demand for international reserves自由浮动independent floating管理浮动managed floating爬行盯住制crawling peg货币局制度currency board arrangements货币联盟monetary union汇率目标区制exchange rate target zone外汇管制foreign exchange control第四章汇率理论国际借贷说theory of international indebtedness 流动借贷floating indebtedness固定借贷consolidated indebtedness国际收支论theory of balance of payment购买力平价说theory of purchasing power parity 绝对购买力平价absolute purchasing power parity 相对购买力平价relative purchasing power parity 利率平价说theory of interest parity弹性价格货币模型flexible-price monetary model 汇率超调模型sticky-price monetary model资产组合平衡模型portfolio balance model第五章国际储备国际储备international reserve国际清偿力international liquidity储备货币reserve currency储备头寸reserve position in IMF普通提款权general drawing rights离岸金融市场offshore financial market短期信贷市场short-term credit market短期证券市场short-term security market欧洲证券Eurobond利息平衡税interest equalization tax固定利率借款fixed-interest loan亚洲美元市场asian-dollar market石油美元oil-dollar国际银行信贷international banking credit LIBOR London Interbank offered rate优惠利率prime rate贷款利率offered rate存款利率bid rate承担费commitment fee政府信贷government credit出口信贷export credit融资租赁financial leasing货币市场共同基金MMMF可转让支付命令帐户NOWs货币市场存单MMCS超级可转让支付命令帐户super-NOWs货币市场存款账户MMDAS垃圾债券junk bond票据发行便利NIFs，note issuance facilities互换swaps远期利率协议FRAs，forward rate agreement非中介化disintermediation周期性承包便利RUFs，revolving underwriting facilities表外业务off-balance-sheet business衍生金融工具derivative securities交割价格delivery price股票指数期货stock index futures资本流出capital outflows交易成本transaction cost市场失灵market failure价格歧视price discrimination所有权有势ownership advantage内部化优势internalization advantage区位优势location advantageOIL , ownership-internalization-location偿债率debt service ratio特别提款权special drawing rights平价网体系grid parity system货币蓝体系basket parity system欧洲货币基金EMF，European monetary fund第九章国际金融机构国际清算银行BIS，bank for international settlement(IMF)普通贷款normal credit tranches出口波动补偿贷款compensation financial facility中期贷款extended facility缓冲库存贷款buffer stock financial facility石油贷款oil facility补充贷款supplementary financial facility信托基金贷款trust fund扩大贷款enlarged access facility结构调整贷款structural adjustment facility体制转型贷款systematic transformation facility 第十章金融全球化financial globalization金融一体化financial integration资本核心充足率capital adequacy ratio。
常见银行英语词汇(各种银行术语和句子全面介绍)
常见银行英语词汇account number 帐号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque，check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar’s note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行Citibank 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank，national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank，credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company）商业信贷公司（贴现公司) neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self—service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank，accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop，native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐,流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock，share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接(对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange）reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate，bank rate 贴现率gold reserve 黄金储备money (financial）market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间银行英语口语－新开帐户What kind of account did you have in your mind?你想开哪种帐户?Do you like to open a current account?你想开一个活期存款帐户吗?A deposit or current account?定期还是活期？Please tell me how you would like to deposit your money.请告诉我你想存何种户头?There’s a service charge for the checking account but no charge for the savings。
会计专业英语期末试题 )
期期末测试题Ⅰ、Translate The Following Terms Into Chinese .1. entity concept 主题概念2.depreciation折旧3。
double entry system 4.inventories5. stable monetary unit6.opening balance7.current asset 8.financial report9。
prepaid expense 10.internal control11.cash flow statement 12。
cash basis13.tangible fixed asset 14。
managerial accounting15. current liability 16.internal control17。
sales return and allowance 18。
financial position19。
balance sheet 20。
direct write-off methodⅡ、Translate The Following Sentences Into Chinese .1. Accounting is often described as an information system。
It is the system that measures business activities，processes into reports and communicates these findings to decision makers.2。
The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers，suppliers，industry groups，labor unions, other companies, and academic researchers。
会计专业英语词汇
会计专业英语词汇obligation债项；责任；义obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction 海外借款交易offshore business海外业务offshore currency deposit market 海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money 付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute 绝对止赎令order of mail transfer信汇委托书order to pay admitted debt 偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution 海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office 海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd. 华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权会计专业英语会计专业英语AccountingEnglishINTRODUCTION TO ACCOUNTING ENGLISH 5CHAPTER 1 INTRODUCTION TO ACCOUNTING 6§ 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性）6§ 1.2．ACCOUNTING AS A PROFESSION （会计职业）7§ 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系）7§ 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体）8§ 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9（会计的法规体系和基本会计准则）9§ 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 101.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 101.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUA TION 132.1．THE ACCOUNTING ELEMENTS 132.1.1 ASSETS 132.1.2 LIABILITIES 负债142.1.3 OWNER’S EQUITY所有者权益142.1.4 REVENUE (INCOME) 收入152.1.5 EXPENSE (OUTCOME) 费用152.1.6 PROFIT/ LOSS 利润或亏损152.2. THE ACCOUNTING EQUA TION 162.2.1 THE ACCOUNTING EQUITA TION（会计恒等式）162.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTINGEQUITA TION (经济业务与会计恒等式的关系) 162.2.3 CONCLUSION 18EXERCISES 18CHAPTER 3 DOUBLE ENTRY ACCOUNTING & LEDGER ACCOUNTS 193.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 193.2. APPLICA TION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户223.3.1 THE LEDGER ACCOUNTS 223.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEV ANT LEDGER ACCOUNTS (实训: 登T型账) 233.4 TRIAL BALANCE (试算平衡) 2626TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27CHAPTER 4 TRANSACTIONS & DOUBLE-ENTRY ACCOUNTING 314.1. INTRODUCTION OF BUSINESS OPERA TIONS: 314.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 334.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33--- MERCHANDISES / INVENTORY（存货, 货物）334.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算）374.3. MANUFACTURING BUSINESS 404.3.1 INTRODUCTION OF MANUFACTURING CYCLES 404.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 414.4. REVISION CLASSES 43CHAPTER 5 BASIC FINANCIAL STA TEMENT 455.1. BALANCE SHEETS (资产负债表) 455.1.1 EXHIBITION5-1: BALANCE SHEET 465.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48-- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 485.2. INCOME STA TEMENT (OR PROFIT AND LOSS STA TEMENT) (利润表) 515.2.1 EXHIBITION5-2: INCOME STA TEMENT 52-- PRACTICAL EXAMPLE 1(实例 1 ): INCOME STA TEMENT OF XYZ CO. LTD 53-- PRACTICAL EXAMPLE 2(实例 2 ): BALANCE SHEET OF TM CO. LTD 545.3. CASH FLOW STA TEMENTS (现金流量表) 565.3.1 CLASSIFICA TION OF CASH FLOWS 565.3.2 EXHIBITION5-3: CASH FLOW STA TEMENT 57-- PRACTICAL EXAMPLE 1(实例 1 ): STA TEMENT OF CASH FLOW XYZ CO. LTD 59 CHAPTER 6 ACCOUNTING CYCLES 616.1. STEPS IN ACCOUNTING CYCLE 616.2. RECORDING JOURNAL ENTRIES AND POSTING TO LEDGER ACCOUNTS （编制日记账和登记总账）626.2.1 WHA T SHOULD BE POSTED? 626.3. ADJUSTING ENTRIES （账户的调整）646.3. CLOSING ENTRIES (临时账户的结转) 67CHAPTER 7 SAMPLE DOCUMENTS 617.1. BILLS (票据) 697.1.1 汇票697.1.1支票707.2. INVOICES (单据) 727.2.1 合同727.2.2海运提单737.2.3装箱单767.3. OTHER RELEV ANT DOCUMENTS(其它凭证和文件) 78CHAPTER 8 APPENDIXES 91第一节：英语最常用口语118句91第二节：公司部门名称对照94第三节：常见职务中英对照95Introduction to Accounting English会计英语概论l Why do we learn it? （为什么要学《会计英语》?）（1）跨国公司（2）国际业务（3）国际投资l What are the Learning objectives? （《会计英语》的学习目标？）1．快速掌握财会专业通用英语词汇，以提高专业英语能力。
会计报表审计词汇
资产负债表Balance Sheet编制单位Name of enterprise期末数Closing balance期初数Opening balance流动资产Current assets货币资金Currency fund结算备付金Deposit reservation for balance拆出资金Lending funds公允价值计量fair value measurement当期损益current profit and loss金融资产Financial assets衍生金融资产Derivative financial assets应收票据Note receivable应收账款Accounts receivable预付款项Prepayment应收保费Premiums receivable应收分保账款Reinsurance accounts receivable应收分保准备金Reinsurance reserve fund receivable应收利息Interest receivable应收股利Dividend receivable其他应收款Other receivable买入返售金融资产Redemptory monetary capital for sale存货Inventory库存商品（产成品) Merchandise inventory (finished product)其他流动资产Other current assets划分为持有待售的资产Classified as available for sale assets一年内到期的非流动性资产Non—current assets matured within one year 流动资产合计Total current assets非流动资产Non—current assets发放贷款及垫款Make loans and advances可供出售金融资产Available-for-sale financial assets持有至到期投资Held—to—maturity investment长期应收款Long-term receivables长期股权投资Long-term equity investment投资性房地产Investment property固定资产原价Original value of fixed assets累计折旧accumulated depreciation固定资产净值Net value of fixed assets固定资产减值准备fixed assets depreciation reserves固定资产净额Net value of fixed assets在建工程Construction in progress固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and gas assets无形资产Intangible assets开发支出Development expenditure商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets特准储备物资physical assets reserve specifically authorized非流动资产合计Total non-current assets流动负债Current liabilities短期借款Short—term borrowing向中央银行借款Borrowing from central bank吸收存款及同业存放Deposit from customers and interbank拆入资金Borrowing funds以公允价值计量且其变动计入当期损益的金融负债Financial assets measured as fair value and the variation included in current profit and loss金融负债financial liability卖出回购金融资产款Financial assets sold for repurchase应付手续费及佣金Handling charges and commissions payable职工奖励及福利基金bonus and allowance bond应付分保账款Dividend payable for reinsurance保险合同准备金Reserve fund for insurance contract代理买卖证券款Receiving from vicariously traded securities预计负债Anticipation liabilities递延收益Deferred income集体资本Collective capital民营资本Private capital其他权益工具Other equity instruments优先股preferred stock永续债Perpetual capital securities其他综合收益Other comprehensive income外币报表折算差额transition reserve盈余公积Surplus reserves法定公积金legal accumulation fund任意公积金Optional accumulation fund储备基金Reserve funds利润归还投资Capital redemption一般风险准备General risk preparation未分配利润Undistributed profit归属于母公司所有者权益合计Total owner's equity vest in parent company少数股东权益Minority stockholder's interest利润表Profit Statement退保金Surrender value赔付支出净额Net payments for insurance claims提取保险合同准备金净额Reserve fund for insurance contracts保单红利支出Bond insurance expense分保费用Reinsurance expense营业税金及附加Business tax and surcharges销售费用Selling expenses管理费用Administration expenses研究与开发费research and development expenses财务费用Financial expense利息支出interest expense汇兑净损失（净收益以“-”号填列）Exchange net loss （net income filled in mark ”-")资产减值损失Assets impairment loss公允价值变动收益（损失以“—”号填列）Add: income from fair value variation (loss filled in mark "—")投资收益（损失以“—”号填列）Income from investment (loss filled in mark ”—”）对联营企业和合营企业的投资收益income from investment to joint venture and cooperative enterprise）汇兑收益（损失以“—"号填列) Exchange gain (loss filled in mark ”-”）营业利润（亏损以“－"号填列）Operating profit (loss filled in mark "-"）加：营业外收入Add: nonbusiness income其中：非流动资产处置利得Thereinto：disposal gains from non-current assets 非货币性资产交换利得Exchange gains from non—monetary assets exchange政府补助Government subsidy债务重组利得Gains from debt restructuring减：营业外支出Subtract：non—business expenditure其中：非流动资产处置损失Thereinto：disposal loss on non-current assets 非货币性资产交换损失Non—monetary assets exchange loss债务重组损失Loss on arrangement减：所得税费用Subtract：income tax expense净利润（净亏损以“－”号填列）Net profit （net deficiency filled in mark "—”）归属于母公司所有者的净利润Net profit attributed to the parent company owners少数股东损益Minority interest income其他综合收益的税后净额Net of tax from other comprehensive income以后不能重分类进损益的其他综合收益Other comprehensive income cannot reclassified into the profit and loss其中：1、重新计量设定受益计划净负债或净资产的变动Thereinto： 1. Remeasure the variation of net indebtedness or net asset of defined benefit plans权益法下在被投资单位不能重分类进损益的其他综合收益中享有的份额Share in other comprehensive income that cannot be classified into profit and loss under equity method以后将重分类进损益的其他综合收益Other comprehensive income that will bereclassified into the profit and loss其中:1、权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额Thereinto：1。
国际贸易实务双语教程试卷含答案
学院学年度第二学期期末考试卷 （Ａ）课程名称：国际贸易实务（双语）适用班级： 系别： 专业： 考试日期： 姓名： 班级： 学号：Ⅰ.Translate the following phrases into English or Chinese （本大题共15小题，每小题1分，共15分）1. Quality Tolerance2.对等样品3. Non-Delivery4.付款交单5. Cargo in Bulk6.议付行7.Advanced B/L8.多式联运9.More or Less Clause 10.皮重11.Settlement12.商业发票13.Sale by Specification 14. 支票15.Confirmed L/CII. To explain the meaning of the words or phrases below as requested （本大题共5小题，每小题3分，共15分）1、Trade Terms（please explain this phrase in English）2、品质公差3、General Average（please explain this phrase in English）：4、仲裁5、逾期接受III、Judge the following statement, mark True (T) or False(F) （本大题共15小题，每小题1分，共15分）1 2 3 4 5 6 7 8 9 10 11 12 13 14 151、交易磋商中的发盘都是由卖方提出的，因此卖方是发盘人。
2、The party who incurs a force majeure event may delay the performance of the contract if this party is able to continue the contract.3、依据《2010通则》的解释，DAT是所有贸易术语中，卖方承担风险责任费用最高的术语。
balance_of_payments_名词解释_解释说明
balance of payments 名词解释解释说明1. 引言1.1 概述在全球化的经济条件下，国家与国家之间的经济往来日益频繁。
这种日益增加的跨国经济交流使得准确了解和掌握国际收支平衡变得至关重要。
因此，本文将深入探讨国际收支平衡及其相关概念。
1.2 文章结构本文将分为四个主要部分来详细解释和说明国际收支平衡。
首先，在“Balance of Payments名词解释”部分，我们将给出对该概念的定义，并介绍其组成部分以及测量指标。
接下来，我们将在“解释说明”部分探讨国际收支平衡的重要性、影响因素和调整方式，以及政府干预措施和政策效果。
最后，在“结论”部分，我们将总结文章中提到的主要观点和发现，并对未来趋势提出展望和建议。
1.3 目的本文旨在帮助读者更好地了解并认识国际收支平衡的重要性以及其相关概念、组成部分、测量指标等内容。
通过对影响因素、调整方式以及政府干预措施和政策效果的分析，我们将展示国际收支平衡对于国家经济发展的重要性，并探讨如何有效管理和调整国际收支以实现经济可持续发展。
最后，我们将对未来趋势进行预测，并提出相应的建议，以引导读者更好地适应和应对全球化经济带来的挑战。
2. Balance of Payments名词解释:2.1 定义:Balance of Payments（国际收支）是指一个国家或地区在一定时期内与其他国家或地区之间经济交流的全面记录。
它涵盖了贸易、服务、资本流动以及转移支付等各个方面，反映了一个国家在全球经济中的收入和支出情况。
2.2 组成部分:Balance of Payments主要由两个主要组成部分构成：Current Account（经常项目账户）和Capital and Financial Account（资本金融项目账户）。
- Current Account记录了国际间商品贸易、服务贸易以及转移支付的收入和支出。
其中，货物贸易包括可见商品的买卖，服务贸易包括无形商品和劳务的交换，而转移支付则是指双边间通过捐赠、援助等方式进行的非商业性支付。
国际贸易英语常用词汇
国际贸易英语常用词汇1. Import - 进口2. Export - 出口3. Trade - 贸易4. Customs - 海关5. Tariffs - 关税6. Duties - 关税7. Free trade - 自由贸易8. Trade deficit - 贸易逆差9. Trade surplus - 贸易顺差10. Trade agreement - 贸易协议11. Trade barrier - 贸易壁垒12. Trade dispute - 贸易争端13. Trade war - 贸易战争14. Trade policy - 贸易政策15. Trade liberalization - 贸易自由化16. Trade restrictions - 贸易限制17. Trade negotiations - 贸易谈判18. Trade imbalance - 贸易不平衡19. Trade bloc - 贸易集团20. Trade partner - 贸易伙伴21. Trade deficit - 贸易逆差22. Trade surplus - 贸易顺差23. Import quota - 进口配额24. Export quota - 出口配额25. Import duties - 进口关税26. Export duties - 出口关税第1页/共8页27. Import restrictions - 进口限制28. Export restrictions - 出口限制29. Trade balance - 贸易平衡30. Trade organization - 贸易组织31. International trade - 国际贸易32. Trade deficit - 贸易逆差33. Trade surplus - 贸易顺差34. Balance of trade - 贸易差额35. Import/export license - 进出口许可证36. Fair trade - 公平贸易37. Foreign trade - 外贸38. Cross-border trade - 跨境贸易39. Trade barrier - 贸易壁垒40. Trade protectionism - 贸易保护主义41. Trade representative - 贸易代表42. Trade mission - 贸易代表团43. Trade commission - 贸易委员会44. Trade associations - 贸易协会45. Trade fair - 贸易博览会46. Global trade - 全球贸易47. Bilateral trade - 双边贸易48. Multilateral trade - 多边贸易49. Trade dispute settlement - 贸易争端解决50. Trade balance sheet - 贸易收支表51. Trade deficit - 贸易逆差52. Trade surplus - 贸易顺差53. Trade finance - 贸易融资54. Trade barriers - 贸易壁垒55. Trade restrictions - 贸易限制56. Trade liberalization - 贸易自由化57. Trade negotiations - 贸易谈判58. Trade agreement - 贸易协议59. Trade route - 贸易路线60. Trade cycle - 贸易周期61. Trade services - 贸易服务62. Trade secrets - 商业秘密63. Trade name - 商标64. Trade mark - 商标65. Trade-in - 以旧换新66. Trade-off - 折中67. Trade surplus - 顺差68. Trade deficit - 逆差69. Trade war - 贸易战70. Trade relationship - 贸易关系71. Trade route - 贸易路线72. Trade center - 贸易中心73. Trade union - 工会74. Trade fair - 商品展览会75. Trade embargo - 贸易禁令76. Trade sanctions - 贸易制裁77. Trade bloc - 贸易集团78. Import/export regulations - 进出口规定79. Trade deficit - 贸易逆差80. Trade surplus - 贸易顺差81. Import duties - 进口关税82. Export duties - 出口关税83. Import restrictions - 进口限制84. Export restrictions - 出口限制85. Export subsidy - 出口补贴第3页/共8页86. Trade imbalance - 贸易不平衡87. Trade war - 贸易战争88. Trade dispute - 贸易争端89. Trade negotiations - 贸易谈判90. Trade agreement - 贸易协议91. International trade - 国际贸易92. Global trade - 全球贸易93. Bilateral trade - 双边贸易94. Multilateral trade - 多边贸易95. Trade union - 工会96. Trade fair - 贸易展97. Trade secret - 商业秘密98. Trade-off - 折衷方案99. Trade barrier - 贸易壁垒100. Trade deficit - 贸易逆差101. Trade surplus - 贸易顺差102. Trade finance - 贸易融资103. Trade barrier - 贸易壁垒104. Trade restriction - 贸易限制105. Trade liberalization - 贸易自由化106. Trade negotiation - 贸易谈判107. Trade agreement - 贸易协定108. Trade route - 贸易路线109. Trade policy - 贸易政策110. Trade deficit - 贸易逆差111. Trade surplus - 贸易顺差112. Trade relations - 贸易关系113. Trade war - 贸易战争114. Trade dispute - 贸易争端115. Trade sanctions - 贸易制裁116. Trade union - 工会117. Trade fair - 贸易展览会118. Trade secret - 商业秘密119. Trade-off - 折中120. Trade barrier - 贸易壁垒121. Trade deficit - 贸易逆差122. Trade surplus - 贸易顺差123. Trade finance - 贸易融资124. Trade barrier - 贸易壁垒125. Trade restriction - 贸易限制126. Trade liberalization - 贸易自由化127. Trade negotiation - 贸易谈判128. Trade agreement - 贸易协定129. Trade route - 贸易路线130. Trade policy - 贸易政策131. Trade deficit - 贸易逆差132. Trade surplus - 贸易顺差133. Trade relations - 贸易关系134. Trade war - 贸易战争135. Trade dispute - 贸易争端136. Trade sanctions - 贸易制裁137. Trade union - 工会138. Trade fair - 贸易展览会139. Trade secret - 商业秘密140. Trade-off - 折中141. Trade barrier - 贸易壁垒142. Trade deficit - 贸易逆差143. Trade surplus - 贸易顺差144. Trade finance - 贸易融资第5页/共8页145. Trade barrier - 贸易壁垒146. Trade restriction - 贸易限制147. Trade liberalization - 贸易自由化148. Trade negotiation - 贸易谈判149. Trade agreement - 贸易协定150. Trade route - 贸易路线151. Trade policy - 贸易政策152. Balance of trade - 贸易差额153. World Trade Organization - 世界贸易组织154. Foreign direct investment - 外国直接投资155. Intellectual property rights - 知识产权156. Dumping - 倾销157. Subsidies - 补贴158. Antidumping - 反倾销159. Countervailing duties - 反补贴关税160. Safeguard measures - 保障措施161. Non-tariff barriers - 非关税壁垒162. Technical barriers to trade - 技术贸易壁垒163. Sanitary and phytosanitary measures - 卫生和植检措施164. Trade facilitation - 贸易便利化165. Rules of origin - 原产地规则166. Most favored nation - 最惠国待遇167. National treatment - 国民待遇168. Tariff escalation - 关税递增169. Tariff peaks - 关税峰值170. Trade in services - 服务贸易171. Trade in goods - 商品贸易172. Trade in agricultural products - 农产品贸易173. Trade in digital products - 数字产品贸易174. Trade in energy - 能源贸易175. Trade in intellectual property - 知识产权贸易176. Trade in pharmaceuticals - 药品贸易177. Trade in textiles - 纺织品贸易178. Trade in services agreement - 服务贸易协议179. Trade in information technology products - 信息技术产品贸易180. Trade in financial services - 金融服务贸易181. Trade in environmental goods - 环境产品贸易182. Trade in cultural products - 文化产品贸易183. Trade in tourism services - 旅游服务贸易184. Trade in education services - 教育服务贸易185. Trade in healthcare services - 医疗保健服务贸易186. Trade in transportation services - 交通运输服务贸易187. Trade in construction services - 建筑服务贸易188. Trade in professional services - 专业服务贸易189. Trade in telecommunication services - 电信服务贸易190. WTO agreements - WTO协议191. General Agreement on Tariffs and Trade - 关税和贸易总协定192. Agreement on Agriculture - 农业协议193. Agreement on Subsidies and Countervailing Measures - 补贴和反补贴措施协议194. Agreement on Technical Barriers to Trade - 技术贸易壁垒协议195. Agreement on Sanitary and Phytosanitary Measures - 卫生和植检措施协议196. Agreement on Trade-Related Intellectual Property Rights - 与贸易有关的知识产权协议197. Agreement on Trade-Related Investment Measures - 与贸易有关的投资措施协议198. Agreement on Government Procurement - 政府采购协议199. Agreement on Customs Valuation - 关税估值协议第7页/共8页200. Agreement on Rules of Origin - 原产地规则协议。
会计英语词汇汇
会计英语词汇汇资产负债表：balance sheet 银行对账单：bank statement 银行存款余额调节表：bank reconciliation期初余额：beginning balance/opening balance余额：balanceC注册会计师：certified practicing accountant成本会计：cost accounting 可比性原则：comparability principle一贯性原则：consistency princ iple收付实现制cash system （basis）of accounting资本性支出：capital expenditure谨慎性原则：conservatism（保守）principle现金流量表：cash flow statement/statement of cash flow合并财务报表：consolidated financial statement复合分录：compound journal entry不定期盘存：continuous physical inventory贷方：credit side贷方余额：credit balance现金日记账：cash journal多栏式日记账：columnar journal现金：cash库存现金：cash on hand银行存款：cash in bank或有资产：contingent assets或有负债：contingent liabilities短期投资：current investment 资本：capital 股本：capital sha re资本公积：capital surplusD德勤：Deloitte Touch e Tohmatsu披露：disclosure摘要：descriptions 复式记账：double entry 复式簿记：double-entry b ook-keeping借方：debit side借方余额：debit balance 折旧费用：depreciation expen se折旧率：depreciation rate折旧年限：depreciable life递延资产：deferred assets递延负债：deferred liabilities 直接材料：direct material直接人工：direct laborE安永国际：Ernst and young International借贷平衡：equity off debit and credits估计残值estimated scrap value应付福利费employee benefit payable汇总收益exchange gain汇总损失exchange lossF固定资产fixed assets流动负债floating liabilities制造费用factory overhead财务费用financial expense流动资产floating assets/current assets财务会计financial accounting会计年度fiscal year /accounting periods附注footnotesG总分类账：general ledge普通日记账：general journal持续经营：going-concern basis 商誉： goodwillH历史成本：historical cost 历史成本原则：historical cost principleI无形资产：intangible assets利润表损益表：income statement债务人：investor国际会计：international account ing所得税：income tax利息费用：interest chargeK毕马威国际：KPMG Internati onalL活页式账：loos-leaf ledger长期投资：long-term investm ent长期负债：long-term liabiliti es应付股利：liability dividend/ dividend payable负债：liabilitiesM管理费用：management expe nse管理会计：management accou nting配比原则：matching principle月报：monthly state ment重要性原则：materiality principle制造业企业：manufacturing e nterpriseN净资产：net assets 净收入：net proceeds净成本：net cost 净收益：net income 净利润：net profit 会计报表附注：notes of financial statement应收票据：notes receivable /receivables应付票据：notes payable利润分配：net income apportionment营业外收入：non-operating gain营业外支出：non-operating lossO营业费用：operating expense 营业收入：operating revenue 原始成本：original cost 所有者权益：owner’s equity客观性原则：objectivity （reliability）principle期初余额：opening balance债权人：obligee/creditor 债务人：obligorP预付账款：prepayments/payme nt in advance坏账准备：provision for bad debts/bad debts expense预提费用：provision for expenses生产成本：product cost /output cost现值：present value 订货单：purchase ord er记账凭证：posting document定期盘存：periodic inventory实地盘存制：physical inventory system实地盘点：physical inventory 永续盘存制：perpetual invent ory system购货：purchase购货退回与折让：purchase return and allowances产成品：product /finished goods动产：personal property利润：profit税前利润：profit before tax税后利润：profit after tax普华永道：Price Water House Coopers期间费用：period expenseQ季报：quarterly state mentR原材料：raw materials相关性原则：relevance princi ple收益性支出：revenue expendi ture收入：revenues不动产：real estate 残值价值residual （salvage）value]留存收益：retains earning]修理费：repair expenseoriginal重置成本：replacement costS盈余公积：surplus reserve销售收入：sales revenue 销售费用：selling expense 销售成本：selling cost 销货折让：sales allowances销货折扣：sales discount 销售退回：sales return 赊销：sales on account实质性原则：substance over legal form principle货币计量：stable-monetary concept现金流量表：statement of cash flow原始凭证：source document存根：stub利润分配表：statement of profit appropriation销货发票：sales invoice 补充信息：supplemental information汇总：summary简单分录：simple ournal entry短期损失：shrinkage losses明细账户：subsidiary accounts 明细分类账：subsidiary ledge特种日记账：special journal开办费：starting –load cost存货：stock on handT账户名称：title of accountT形账户：T-account有形资产：tangible assets交易：transaction转账、过户transfer试算平衡：trial balance谨慎性原则：the prudence （稳健）principle及时性原则：timeliness principle明晰性原则：the understandability principle应交税金：taxes payable差旅费：traveling expenseU..使用年限：useful life预收款项：unearned revenue营业外收益：unrelated business income未分配利润：undistributed profits/undivided profitsV增值税：value added tax付款凭证：voucherW在产品：work in process/goods in process应付工资：wages payable/salaries payable。
社会政治与经济类英语热点词块翻译（2）_翻译资格证书_
社会政治与经济类英语热点词块翻译(2)Baby bond 小额股票Background 背景background investigation 背景调查background material 背景材料Bad 坏的bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类balance sheet evaluation 资产负债表评价closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额summary balance sheet 资产负债汇总表Bank 银行all-purpose bank 通用银行bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank holding company 银行控股公司bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率bank reserve 银行准备金bank’s buying rate 银行买价bank’s call loan 银行同行拆借bank’s selling rate 银行卖价clearing bank 清算银行commercial bank 商业银行cooperative bank 合作银行mortgage bank 抵押银行Banking 金融，银行业banking institution 金融机构Banking Law 银行法banking sector 银行部门Bankrupt 破产bankrupt’s assets 破产者的财产Bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）bankruptcy code chapter 11--- reorganization 破产法第11章(重组）bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rules 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产Bargain 议价，讨价还价Basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位Bear 空头，卖空bear account 空头帐户bear market 熊市，淡市bear transaction 空头交易Beat 还价，杀价Below par 低于票面价值Benchmark 基准Benefit 利益，受益，福利，津贴benefit country 受惠国benefit fund for employees 职工福利基金benefit program 福利计划Benefited 受益的benefited party 受益方Benevolent fund 慈善基金Beta 贝塔（与股票相关的）系数beta risk measurement 贝塔风险系数测定Bid 投标，报价，出价bid bond 投标押金bid opening date 开标日期bid price 买方出价call for bid 招标invite bid 招标Bidder 投标人，投标商Bidding 投标，出价bidding documents 标书Big Board 指美国纽约股票交易所Big Six 指美国六大会计事务所Big Three 指美国三大汽车公司Bilateral 双边的bilateral agreement 双边协议bilateral loans 双边贷款bilateral trade 双边贸易Bill 票据，帐单，发票，钞票bill receivable account 应收票据帐户treasury bill 国库债券Black 黑色的，黑市的blank market price 黑市价格black market transaction 黑市交易Blank 空白的blank check 空白支票Blanket 一揽子的blanket insurance 统括保险blanket mortgage 一揽子抵押Blue chip 兰筹股Blue-chip share 头等股票Blue-chip stock 热门股票Blue-collar worker 兰领工人Blue-sky law 兰天法（防欺诈凭空发行股票的法律）Board 董事会，委员会，理事会board chairman 董事长board meeting 董事会议board of administration 董事会，理事会board of arbitration 仲裁委员会board of audit 审计委员会board of directors 董事会，理事会board of executive director 执行董事会，执行委员会board of manager’s 理事，董事board of supervisors 监事会board of trustees 受托委员会Bond 债券，证券，公债bond broker 债券经纪人bond creditor 债券债权人bond discount 债券折价bond issue 债券发行bond market 债券市场bond premium 债券溢价bond rating agency 债券评级机构bond yield 债券收益callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券junk bond 拉圾债券listed bond 挂牌债券，上市证券mortgage bond 抵押债券municipal bond 市政债券preference bond 优先债券，优先股registered bond 记名债券treasury bond 国库债券unlisted bond 未挂牌债券，未上市证券Bonded 保税的，有抵押的bonded area 保税区bonded factory 保税工厂bonded goods 保税货物bonded warehouse 保税仓库Bonus 奖金，红利，津贴bonus issue 发放红利股bonus-percentage of profit 利润率分红bonus share 分红股，红利股Book 书籍，帐簿，记帐，定票，订货book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Boom 繁荣，景气Borrow 借入borrow money on credit 信用借款Borrowed 借入的borrowed capital 借入资本borrowed funds 借入资金borrowed reserve 借入准备金Borrowing 借款，借用borrowing cost 借款成本borrowing limit 借款限额borrowing rate 借款利率Bottleneck 瓶颈Boycott 抵制boycott foreign goods 抵制外国货Branch 分支机构，分公司，分行branch balance sheet 分支机构资产负债表branch financial statement 分支机构财务报表Brand 商标，牌号brand equity 商标资产，品牌资本brand mark 商标brand share 品牌市场占有率brand value 商标价值Breach 违反，不履行breach of agreement 违反协议breach of contract 违反合同Break-even analysis 损益两平分析Break-even point 损益两平点Breakdown 按细目分类Bribe 贿赂Bribee 受贿人Briber 行贿人Bribery 行贿，受贿Broker 经济商Budget 预算budget accounting 预算会计budget act 预算法案budget deficit 预算赤字budget message 预算咨文budget of central government 中央预算budget of local government 地方预算budget planning 编制预算Budgetary 预算的budgetary account 预算帐户budgetary revenue 预算收入Build 建立build modern enterprises system 建立现代企业制度Bull 买方，买空，多头bull market 牛市，涨市Burden 负担social burden 社会负担Bureau 局administrative bureau of state-owned property 国有资产管理局Business 营业，经营，商业，企业，业务business administration 企业管理，工商管理business assets 营业资产business competition 商业竟争business credit 商业贷款business efficiency 经济效率business entity 企业实体business ethics 商业道德business license 营业执照business management 企业管理business performance 经营成绩business policy 经营方针business representative 商务代表business risk 经营风险business strength 业务实力business tax 营业税business valuation 经济评价，企业评估Buy-back agreement 回购合同Buy in stock 购入股票Buyer 买方buyer behavior 买方行为buyer’s credit 买方信贷buyer’s market 买方市场CCancel 取消，作废cancel a contract 取消合同cancel a debt 销帐Cancellation 注销，解约cancellation amount 注销金额Canceled 已注销，已取消Candidate 候选人，候选者candidates for acquisition 收购候选对象Capacity 能力capacity of competition 竟争能力capacity to pay 支付能力credit capacity 偿债能力paying capacity 支付能力purchasing capacity 购买力Capital 资本，股本additional paid-in capital 追加股本金borrowed capital 借入资本business capital 企业资本capital account 资本帐户capital accumulation 资本积累capital appreciation 资本增值capital and liability ratio 资本负债比率capital appreciation 资本增值capital assets account 资本资产账户capital authorized 法定资本，核定资本capital budget 资本预算capital construction investment 基本建设投资capital cost 资本成本，资本费用capital credit certificate 资本信用证书capital deficit 资本亏损capital export country 资本输出国capital in cash 现金资本capital in budget 预算内资金capital increase 增资capital input 资本投入capital investment 资本投资capital lease 资产租赁capital loan 资本借贷capital loss 资本损失capital market rate 资本市场利率capital net worth 资本净值capital paid in 实收资本，已缴资本capital ratio 资本比率capital reorganization 资本重组，资本改组capital reserve 公积金，准备金capital shortage 资金短缺capital stock 股本，股金总额capital structure 资本结构capital surplus 公积金，资本盈余capital transfer tax 资本转移税capital turnover 资金周转，资本周转capital value 资本价值circulating capital 流动资本，流通资本commodity capital 商品资本constant capital 不变资本corporate capital 公司资本current capital 流动资本dead capital 呆滞资本disposable capital 闲置资本entity capital 自有资本financing capital 金融资本group capitals 集团资本idle capital 呆滞资本monetary capital 货币资本net working capital 净流动资金nominal capital 名义资本，额定资本original capital 原始投资private capital 私人资本production capital 生产资本return on capital 资本收益率share capital 股本venture capital 风险资本，投机资本weighted average cost of capital(WACC) 加权平均资本成本Capital-intensive 资本集约型的，资本密集型的Capitalization 资产化capitalization rate 资产化率capitalization ratio 资产构成比率Carry-over 结转carry-over of losses 亏损结转carry-over of stock 库存结转Cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金流Catalog 目录，产品目录Central 中心的，集中的central bank 中央银行central government 中央政府central management 集中管理central purchasing 集中采购，统购central selling 集中销售，统销Centralization 集中管理方式，集中化centralization and decentralization 集中与分散Certain 某，某些，确定的，一定的certain areas 某些地区certain level 某一水平Certificate 执照，证书，签证certificate fee 证明费，登记费certificate for import inspection 进口检验证书certificate of audit 审计证书certificate of incorporation 公司登记执照certificate of ownership 财产所有权证书certificate of subscription 认股证书certificate of title 产权证书certificate of training 培训证书certificate on capital verification 验资证书Certified 注册的，合格的certified appraiser 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (CMA) 注册管理会计师certified mortgage 证实抵押certified public accountant (CPA) 注册会计师Chain store 连锁商店Chairman of the board (of directors) 董事会主席，董事长Challenge 挑战Change 变化，变动change in value of currency 币值变动change in financial position 财务状况变动change of ownership 变更所有权change of registration 变更登记change of title 产权变更，所有权变更change record 变动记录change request 变动请求Channel 渠道channels of distribution 分销渠道channel intermediaries 渠道中间商channel margin 渠道毛利Chapter eleven, bankruptcy code 破产法第十一章Charge 费用，负责additional charge 附加费用charge and discharge statement 资金收支表charge off 注销，冲销extra charge 额外费用free of charge 免费in charge 主管，负责no charge 免收费用Charges 费用，手续费，运费finance charges 财务费用Cheap 廉价的，便宜的cheap credit 低利贷款cheap labour force 廉价劳动力cheap money policy 低息货币政策Check 检查，核对，支票check account 支票帐户check for transfer 转帐支票check up account 对帐Cheque 支票Chief 首领，首席chief accountant 总会计师chief auditor 总审计师chief engineer 总工程师chief executive officer (CEO) 首席执行官chief financial officer (CFO) 主要财务负责人chief operating officer (COO) 主要执行人员CIF (cost, insurance,and freight) 到岸价Circulation 流通，循环circulation area 流通领域commodity circulation 商品流通currency circulation 货币流通Civil 民用的，民事的civil action 民事诉讼Civil Law 民法civil liability 民事责任civil penalty 民事罚款civil right 民权Claim 要求权，索赔，债权claim of ownership 所有权要求claim to property 索赔财产claim statement 索赔清单Classification 分类，科目classification item 分类项目classification of accounts 帐户分类classification of assets 资产分类classification of property 财产分类classification schemes 分类表Classified 分成类的classified balance sheet 分类资产负债表classified depreciation 分类折旧Clause 条款Client 顾客Closed 封闭的closed account 已结帐户closed corporation 封闭式公司closed economy 封闭经济closed-end mortgage 限额型抵押closed-end mutual fund 限额共同基金Closely held company 封闭型控股公司Closing 结算，结帐，收盘closing account 结帐，结算closing cost 成交价closing inventory 期末存货closing of the exchange 交易所收盘closing price 收盘价格closing the transaction 交易结束Coastal 沿海的coastal areas 沿海地区Code 法典，法规，代码civil code 民法commercial code 商法criminal code 刑法postal code 邮政编码Coding 编码coding of account 帐户代码coding of assets 资产代码coding from 编码形式Coexistance of various economic composition 多种经济成分共存Collection 托收Collective 集体的，集合的collective contract 集体合同collective economy 集体经济collective enterprise 集体企业collective labor agreement 集体劳动合同collective ownership 集体所有制collective property 集体财产Colony 殖民地semi-colony 半殖民地Combination 联合，联营，合并combination for sharing business 合伙经营combination of enterprise 企业合并vertical combination 纵向合并Combined enterprise 联合企业Commerce 商业，贸易Commercial 商业的，商务的，贸易的commercial credit insurance 商业信用保险commercial enterprise 商业企业commercial loan 商业贷款Commercialization 商品化，商品化能力commercialization of housing 住房商品化Commission 佣金，银行手续费agency commission 代理手续费commission rate 佣金率Commissioner 局长，专员Commitment 保证，承诺Committee 委员会Commodity 商品commodity circulation 商品流通commodity economy 商品经济commodity exchange 商品交易（所）commodity future 商品期货commodity market 商品市场commodity price index 商品价格指数commodity purchasing power 商品购买力commority transaction 商品交易Common 共同的common market 共同市场common property 共同财产common stock 普通股common stock funds 普通股信托投资基金Community 团体，社区，共同体community economy 公共经济community facilities 公共设施community of nations 国际社会community property 团体财产，共有财产Company 公司company funds 公司基金company limited by shares 股份有限责任公司company of limited liability 有限责任公司company of unlimited liability 无限责任公司company with limited liability 有限责任公司controlled company 受控制公司，子公司controlling company 控股公司foreign-owned company 外国公司insurance company 保险公司joint-stock company 股份公司life insurance company 人寿保险公司loan and trust company 信托公司parent company 母公司private company 非上市公司public service company 公用服务公司stock company 股份公司utility company 公用事业公司underwriting company 担保公司Comparable 可比的comparable price 可比价格comparable transactions analysis 可对比交易分析Compared with last year 与上年比较Compensation 补偿，赔偿compensation trade 补偿贸易Competition 竞争perfect competition 完全竟争imperfect competition 不完全竟争monopolistic competition 垄断竟争pure competition 纯竟争Competitive 竞争的competitive bidding 竞争招标competitive industry 竞争性产业competitive market 竞争市场competitive position 竟争地位competitive power 竞争能力competitive price 竞争价格Competitor 竞争对手Complementarity 经济互补性Composite 综合的，合成的composite depreciation rate of fixed assets 固定资产综合折旧率Composition 成分，组成composition of asset 资产构成composition of capital 资本构成composition of creditors 债权人组成情况composition of industry 产业构成Compound 复合的，混合的compound amount of one 一元的复利本利和compound discount 复利帖现息compound growth rate 复合增长率compound interest depreciation 复利折旧Comprador 买办comprador’s capital 买办资本Comprehensive 综合的，全面的comprehensive analysis 综合分析comprehensive development of economy 经济综合发展comprehensive insurance 综合保险comprehansive national power 综合国力Compulsory 强制的，强迫的compulsory arbitration 强制仲裁compulsory measure 强制手段Computerized accounting 电算化会计Concentric acquisition 集中收购Confidence 信任，信用confidence coefficent 置信系数confidence interval 置信区间confidence level 置信水平Confirmation 确认，认可confirmation in writing 以书面形式确认Confirmed 确认的，确定的confermed banker’s credit 确认的银行信用证confermed irrevocable letter of credit 保兑的不可撤销的信用证Conflict 冲突，抵触conflict of interest 利益冲突Conglomerate 综合大企业，集团企业conglomerate merger 集团企业合并Consolidated 合并的，综合的consolidated balance sheet 合并资产负债表consolidated financial statement 合并决算表consolidated income statement 合并损益表，综合损益表consolidated profit and loss statement 汇总损益表consolidated retained earning 合并留存收益consolidated statement 汇总报表Consolidation 联合consolidation by lease 租赁式合并consolidation by merger 兼并式合并Consortium 财团consortium bank 国际银行财团Constant 不变因素，常数constant capital 不变资本constant cost 固定成本constant dollars 不变美元，定值美元constant growth rate 固定增长率constant price 不变价格，固定价格Constituent 组成部分，成分constituent company 子公司Construction 建筑，施工，建设construction balance sheet 基建资产负债表construction bond 基建公债construction loan 基建贷款Consuls 永久债券（永远不支付本金，但付利息）Consultant 顾问，咨询Consultation 咨询，协商consultation committee 顾问委员会，咨询委员会Consulting 咨询，顾问consulting firm 咨询公司consulting service 咨询服务Consumable 消耗品Consumer 消费者，用户consumer market 消费市场consumer price index 消费品价格指数consumer protection 消费者保护Consumption 消费，消耗量consumption fuction 消费函数consumption level 消费水平consumption structure 消费结构consumption tax 消费税excessive consumption 超前消费Contingent 或有的，偶然的，意外的contingent assets 或有资产contingent liability 或有负债Contra 抵消contra account 对销帐户contra balance 对销余额contra-asset account 资产对销科目contra-liability account 负债抵销科目Contract 合同，契约break the contract 撕毁合同contract business 合同交易contract clause 合同条款contract of gurantee 担保契约contract of indemnity 赔偿契约contract of insurance 保险合同contract of sale 销售合同contract of service 劳务合同contract of transfer of technology 技术转让合同contract system 合同制perform a contract 执行合同Contracted 合同规定的contracted investment 合同投资contracted responsibility system for productionwith remuneration linked output 联产承包责任制Contracting 承包的，契约的contracting enterprise 承包企业Contractor 承包商Contractual 契约的contractual item 合同条款contractual obligation 契约责任contractual relation 合同关系contractual right 合同权利Contributed 已缴入的，贡献的，分配的contributed capital 已投入的资本Contribution 贡献，捐献Control 控制，管制control account 统制帐户control company 控股公司control of cost 成本控制control of inflation 通货膨胀控制control of interest rate 利率控制Controlled 管制的，被控制的controlled company 被控制公司controlled corporation 被控制公司controlled economy 受控经济controlled investment 控制投资Controlling 控制，支配controlling company 控股公司controlling interest 多数股权controlling shareholder 有控制权的股东Convention 会议，公约，协定Conversion 兑换，转换conversion cost 转换成本conversion loan 转换贷款conversion rate 汇价conversion ratio 换算比率Convertible 可兑换的，可转换的convertible bond 可转换债券convertible currency 自由外汇convertible securities 可兑换证券convertible stock 可兑换股票Cooperative 合作的cooperative bank 合作银行cooperative society of credit 信用合作社Corporate 公司的，法人的corporate action 法人行为corporate assets 公司资产corporate body 法人团体corporate bond issued 已发行公司债券corporate capital 公司资本corporate combination 公司合并corporate cuture 公司文化corporate fund 公司基金corporate obligation 公司债务corporate reorganization 公司重组corporate strategic planning 公司战略计划corporate structure 公司结构Corporation 股份公司，有限公司，法人corporation with foreign capital 外资公司corporation law 公司法public corporation 公开招股公司Correlation coefficient 相关系数Cost 成本，费用acquisition cost 购置成本actual cost 实际成本anticipated cost method 预期成本法average cost 平均成本borrowing- cost 借债成本carrying cost 维持成本cost account 成本帐户cost accounting 成本会计cost allocation 成本分摊cost analysis 成本分析cost and benefit analysis 成本收益分析cost approach to fair market value 求得公平市场价值的成本法cost control 成本控制cost distribution 成本分摊cost free 免费cost method 成本法cost objective 成本目标cost of capital 资金成本cost of investment 投资成本cost of management 管理费cost of marketing 营销成本cost of replacement 重置成本法cost of reproduction less depreciation 重置成本减折旧cost of sales 销售成本cost-benefit analysis 成本收益分析cost-effectiveness 成本效益cost-of-living index 生活费指数cost plus 成本加价indirect cost 间接成本marginal cost 边际成本material cost 材料成本opportunity cost 机会成本ordering cost 订货成本sunk costs 沉没成本variable costs 变动成本Cottage industry 家庭手工业Council 委员会，政务会council of director 董事会council of economic advisers 经济顾问委员会state council 国务院Coupon 息票，赠券，购物券zero coupon bonds 零息债券Credit 信用，信贷credit agency 信贷机构credit analysis 信用分析credit and loan 信贷credit bank 信贷银行credit capacity 信贷能力credit capital 信贷资金credit card 信用卡credit crisis 信贷危机credit rating 信用评级credit risk 信贷风险credit standing 商业信誉credit union 信用社rural credit cooperatives 农村信用社urban credit cooperatives 城市信用社Creditor 债权人creditor bank 债权银行creditor country 债权国creditor of bankruptcy 破产债权人creditor’s equity 债权人权益creditor’s meeting 债权人大会secured creditors’ committee 有抵押债权人委员会unsecured creditors’ committee 无抵押债权人委员会Crisis 危机crisis export 转嫁危机crisis of confidence 信任危机Cumulative 累积的cumulative balance 累积余额cumulative preference share 累积优先股份Currency 货币currency crisis 货币危机currency devaluation 货币贬值currency revaluation 货币增值Current 通用的，流动的current assets 流动资产current account balance sheet 流动资产负债表current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失current debt ratio 流动负债比率current fund employed per 100 Yuan ofsales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款current fund turnover days 流动资金周转天数current intangibles 无形流动资产current liability 流动负债current maturity of long term debt 本年内到期的长期负债current-noncurrent method 对国外业务按现行汇率折合算法current ratio 流动比率current surplus 本期盈余current tangible assets 有形流动资产current term net loss 本期净损失current term net profit or loss 本期净损益Customer 客户，顾客Customs 海关customs duty 关税Cut 削减cut the price 减价，削价Cycle 周期cycle of money 货币周转product life cycle(PLC) 产品寿命周期DDate 日期date of acquisition 购置日期，收购日期date of issue 发行日期Deadline 最后期限Deal 交易deal negotiation 交易谈判forward deal 期货交易Dealer 经纪人，零售商Dealing 交易，买卖Debenture 信用债券，海关退税Debit 借方debit and credit 借方和贷方debit balance 借方结余Debt 债务，负债book debt 帐面负债debt burden 债务负担debt capacity 借债能力debt capital market 债务资本市场debt conversion 发新债换旧债debt due 负债到期debt equity rario 负债产权比率debt-equity swap 负债权益交换debt financing 举债筹资debt instrument 债务证券debt paying ability 偿债能力debt provable in bankruptcy 可证明的破产债务debt security 债务证券debt service fund 偿债基金debt service rate 外债偿还比例debt servicing capacity 外债偿还能力debt to equity 债务转换Debtee 债权人Debtor 债务人Decentralization 分散经营，分散管理Decentralized 分散管理的Decision 决策，决定decision-making 决策decision model 决策模型decision support system 决策支持系统Declaration 公告，宣告，申报declaration of bankruptcy 破产宣告Deepening reform 深化改革with the deepening of economic reforms 随着经济改革的深入Default 违约，拖欠default clause 违约条款default in the payment 拖欠付款default interest 过期罚金default of obligation 不履行债务default of payment 不履行付款义务default on payment 不偿还贷款Defence 国防，辩护，答辩defence budget 国防预算defence industries 国防工业Defer 延期Deferred 延期的deferred account 递延帐户deferred assets 递延资产deferred payment 延期付款Deficit 赤字，亏损，逆差deficit account 赤字帐户deficit balance 赤字差额deficit budget 赤字预算deficit finance 赤字财政deficit spending 赤字支出，透支deficit statement 亏损表Definition 定义，明确property rights definition 产权界定Deflation 紧缩deflation policy 紧缩政策Defunct company 已停业公司Degree 程度，度degree of accuracy 精确度degree of dependence on inport 进口依赖程度degree of monopoly 垄断程度Degressive 递减的degressive depreciation 递减折旧degressive tax rate 累退税率Deindustrialization 非工业化Delay 拖延，延期Delayed 过期的，拖延的，延期的Delegation 代表团delegation of authority 官方代表团delegation of trade 贸易代表团Deliver 交货，寄信Delivered 已交货，已支付的Delivery 交货，交付Demand 需求，要求demand analysis 需求分析demand deposit 活期存款demand forecast 需求预测demand loan 活期放款demand note 即期票据，交费通知demand over supply 供不应求demand-pull inflation 由需求引起的通货膨胀pent-up demand 被抑制的需求Demographic 人口统计的demographic analysis 人口分析demographic census 人口调查demographic situation 人口状况Denationalization 非国有化denationalization process 非国有化过程Department 部门，司，局department accounting 部门会计department in charge 主管部门Depletion 折耗，损耗depletion assets 折耗资产Deposit 存款，抵押，保证金deposit in current account 往来存款deposit in foreign currency 外币存款Depreciable 应计折旧的depreciable assets 应计折旧资产depreciable life 折旧年限depreciable property 应计折旧财产Depreciated 折旧后的Depreciation 折旧accumulated depreciation 累计折旧decreasing depreciation 递减折旧depreciation account 折旧帐户depreciation allowance 折旧费depreciation allowed 可提折旧额depreciation and depletion 折旧与报废depreciation base 折旧基数depreciation by composite life method 平均年限折旧法depreciation by composite life method 综合年限法折旧depreciation by declining balance method 余额递减法折旧depreciation by percentage of original cost 原始成本定率折旧depreciation by production method 产量折旧法depreciation by replacement method 重置成本法折旧depreciation by straight-line method 直线法折旧depreciation by working hours method 工作时间法折旧depreciation expenses 折旧费depreciation of major repair 大修折旧depreciation on fixed assets 固定资产折旧depreciation-annuity method 年金折旧法depreciation-appraisal method 估价折旧法depreciation-arbitrary method 任意折旧法Depression 不景气，萧条Designated 指定的designated bank 指定银行designated currency 指定货币designated deposit 指定存款Detail 细节Detailed 详细的，明细的detailed statement of accounts 帐户明细表detailed rule 细则Devaluation 贬值Developed 发达的developed country 发达国家developed market economy 发达市场经济least developed country 最不发达国家Developing 发展中的developing countries 发展中国家developing market economy 发展中市场经济Development 开发，发展development bank 开发银行development fund 发展基金Difference 差，差额，差别difference account 差额计算帐户difference in exchange rate 汇率差额difference in price 价差Diminishing 递减，减少diminishing balance method of depreciation 余额递减折旧方法diminishing cost 递减成本diminishing returns 递减回报Direct 直接direct charge-off method 直接冲销法direct cost 直接成本direct costing 直接成本计算direct dealing 直接交易direct expenses 直接费用direct financing lease 直接筹资租赁direct investment 直接投资direct liability 直接负债direct marketing 直接销售direct overhead 直接制造费用direct sales 直销Director 董事，理事，主任director board 董事会Discharge 解除，免除，兑现完成discharge liability 解除债务discharge of a debt 免除债务discharge of contract 合同解除Disclosure 披露，揭露，企业决算公开disclosure requirements 资料公开的要求disclosure system 披露制度Discount 贴现，折扣，减价debt discount 债务贴现discount bank 贴现银行discount bond 按面值折价发行的债券discount cash flow 现金收支折现法discount factors 贴现系数表discount for cash 贴现discount interest 贴现利息discount liability 折价债务discount loan 贴现贷款discount market 贴现市场discount method 折扣方法discount of bill 票据贴现discount on share 股票折价discount on stock 股本折价discount rate 贴现率，折扣率discount securities 折扣证券Discounted 已贴现的，已折扣的discounted cash flow technique 现金流量折现法discounted present value 贴现后的现值Disposal 处理disposal costs 清理成本disposal of fixed assets 固定资产变卖Distributable 可供分配的distributable earnings 可分配收益Distribute 分销，分配distribute dividends 派息，分红Distributed 已分配的，已分摊的distributed cost 已分摊成本distributed profit 已分配利润Distribution 分布，分配，销售distribution according to labour 按劳分配distribution according to needs 按需分配distribution cost analysis 经销成本分析distribution of income 收入分配distribution of net profit 净利润分配distribution of property 财产分配poisson distribution 泊松分布Distributor 批发商，经销商District 地方，地区district court 地方法院Diversification 多元化，多种经营Diversified 多种经营的diversified business 多样化经营diversified common stock fund 分散普遍股基金diversified company 多种经营公司diversified economy 多种经济Dividend 股息，股利dividend accumulation 累计红利dividend distribution 股息分配dividend from capital 资本股利dividend growth model 红利增长模式dividend payable 应付股息dividend payout ratio 股息分配率，红利支付比率dividend policy 分红政策dividend preference 优先股利dividend rate 股息率dividend tax 股息税dividend yields 红利回报率stock dividend 配股Division 部门，分公司，划分，分配division management 部门管理division of labour 分工Domestic 国内的domestic affairs 内政domestic bond 国内债券domestic price 国内价格domestic trade 国内贸易Dominating enterprise 占优势企业Donated 捐赠的donated assets 捐赠资产donated capital 捐赠资本donated fund 捐赠基金donated property 捐赠财产donated stock 捐赠股份Donation 捐款，捐赠Double 两位的，加倍的，复式double-check 复查核对double-digit inflation 两位数字通货膨胀double entry 复式计帐double taxation 双重征税Dow Jones Index 道琼斯指数Dow Jones Industrial Average 道琼斯工业平均数Down payment 定金Drain 流失drain of capital 资金外流drain of state owned property 国有资产流失stem drain of state assets 防止（堵塞）国有资产流失to prevent the drain of state owned property 防止国有资产流失Dual 双重，二元dual market price 双重市场价格dual recognition 双重承认dual taxation 双重纳税Due diligence 应有的关注Dumping 倾销dumoing code 反倾销法案dumoing duty 倾销税dumping export 倾销出口dumping price 倾销价格。
财务报表中英对照
3．其他
Others
（四）利润分配
ⅳ. Profits Distribution
1．提取盈余公积
Make The Surplus Reserves
2．对所有者（或股东）的分配
Distribute to The Owners (or Shareholders)
3．其他
Others
（五）所有者权益内部结转
本期金额Current Period
上期金额Prior Period
项目
一、上年年末余额
Items
I. Closing Balance of Last Year
所有者权益变动表 Statement of Changes in Owner's Equity
Currency Unit：RMB￥
本期金额 Amount of this year
Short-term borrowing Transaction financial liabilities Notes payable
Account payable Advance from customers
Employees' salary and benefits payable
Tax fees payable
Assets Total
长期应付款 预计负债 递延所得税负债 其他非流动负债 非流动负债合计 负债合计 所有者权益： 实收资本（或股本） 资本公积 减：库存股 盈余公积 未分配利润 所有者权益合计 负债和所有者权益总 计
Long-term payable
Provision Deferred income tax liabilities Other non-current liabilities Non-current liabilities Total Liabilities Total
金陵科技学院-管理会计（双语）管理会计复习提纲
PRACTICE QUESTIONS PART A, LECTURE 1QUESTION 3Answer the five questions below which relate to the following data: A firm had the following per unit costs for a period in which it expected to produce 1,000 units: DM $20, DL $30, Variable OH $20, Fixed OH $10, Variable selling costs $5 per unit. Answer the following costs related to the data:(a) Calculate the prime costs per unit.(b) Calculate the conversion costs per unit.(c) Calculate the product (inventoriable) cost per unit under absorption costing.(d) Calculate the variable product (inventoriable) cost per unit under absorption costing.(e) Calculate the period costs per unit.(f) Calculate the total expected costs if the firm produced and sold 1,100 units. Answer(a)Prime cost = DM + DL = $50 ($20 + $30)(b)Conversion cost = DL + OH = $60 ($30 + $20 + $10)(c)Product (inventoriable) cost under absorption costing = all manufacturing costs, i.e. $80 ($20 + $30 + $20 + $10)(d)V ariable product (inventoriable) cost under absorption costing = remove fixed OH of $10 per unit, therefore $70.(e)Period cost = all costs that are not manufacturing costs. Here, only selling costs, therefore $5.(f)Answer is $92,500, calculated as follows. Add total of expected manufacturing andnon-manufacturing costs. Note that the fixed and variable costs are treated differently: SOLUTIONS TO PRACTICE QUESTIONS, PART A LECTURE 2QUESTION 1Production budget for the month of AprilRequired for sales 1,000+ desired ending inventory 60 (5% x 1,200)1,060- opening inventory 52*Required production 1,008* If you did not know the actual inventory of products at the beginning of April (whether you do or not depends on how far in advance you are preparing the budgets), you would use the estimate for the beginning of April (which is the same as the end of March, i.e. 5% x 1,000 = 50).Direct Materials purchases budget for the month of April (in kgs)Required for production 2,016 (1,008 units x 2 kg)+ desired ending inventory 2002,216- opening inventory 125**Required purchases of material 2,091 kg** As before, if you did not know the actual inventory of materials at the beginning of April, you would use the estimate for the beginning of April (which is the same as the end of March, i.e. 250 kg)QUESTION 3Flexible budget formula is $100,000 + $40 per unit, therefore with no changes, budgeted costs would be: $100,000 + (20,000 x $40)= $900,000The effect of using overtime is that the variable cost will be greater than $40 per unit. Without further information, all we can conclude is that the budgeted amount will be some amount greater than $900,000.QUESTION 4A v. CM = (.1 x $4) + (.7 x $6) + (.2 x $2)= (.4 + 4.2 + .4) = $5BE point = 6,000 = 1,200 units in total, which is:5120 units of product 1 (10%)840 units of product 2 (70%)240 units of product 3 (20%)QUESTION 5(a)Cost A is not fixed, as it changes across activity levels. Not variable, because it is a different amount per unit at the different activity levels. Therefore it is mixed.Cost B is a fixed cost as in total it remains the same in total across different activity levels. Because Cost C is constant per unit across different activity levels, the total cost will vary in proportion to activity level, therefore it is a variable cost.(b)High cost – low costHigh activity – low activity$3,000-$2,0002,000-1,000= $1,000/1,000= $1 per unit.(c)Flexible budget formula for Cost A is $1,000 + $1 per unit.SOLUTIONS TO PRACTICE QUESTIONS, PART A, LECTURE 3QUESTION 2The following are summaries of the job cards for a particular period:Assume that only two jobs (#101 and #103) are finished, and job #103 is sold.(a) What is the balance of the WIP a/c and FG a/c at the end of the period, and the total expense for the period?(b) Is it possible to tell the total DM cost incurred for the period. If so, what is the amount?(c) Is it possible to tell the total DM cost EXPENSED during the period. If so, what is the amount?ANSWER(a) Identify which jobs are at different stages of the manufacturing and selling cycle, and therefore in each of the different accounts. Total the costs of those jobs. The total of the costs on the job cost sheets will be the balances of WIP and FG, and the total expense (amounta journal entry for all goods finished during the period.. However, at a particular point of time all jobs can be in one place only: either they are incomplete (WIP); finished and not sold (FG); or finished and sold (COGS).(b) Because the job cards indicate the opening balance for the period, all costs incurred in a previous period would be in the opening balance. Any costs itemised as DM, DL and OH on the job card are costs incurred this period. Therefore the cost of DM incurred for the periodis the total of the DM column, which is $96,000.(c)It would always be possible to find out the amount by going back through all the job cost sheets. In this example it is very easy to do because the opening balance is zero. Therefore, the amount of DM cost expensed during the period is the DM cost of any jobs sold. Job #103 was sold, and the DM cost of job #103 was $50,000.QUESTION 3Assume a firm started 5 jobs in a period. A summary of the costs on the job cost sheets∙Jobs 1, 2, 3 and 4 are finished in the period.∙Jobs 1 and 2 are sold in the period.∙Opening balances are zeroRequired:(a)Show the completed WIP, FG and COGS accounts.(b)What is the total amount of OH that has been applied during the period?(c)What is the amount of OH in the WIP account balance at the end of the period? ANSWER(a)WIPMaterials 150 FG 420 (jobs 1-4)Wages 200 Balance 180 (job 5)OH 250600 600FGWIP 420 COGS 150 (jobs 1-2)Balance 270 (jobs 3-4)420 420COGSFG 150(b) The total OH applied is found by adding OH on the job cost sheets for all jobs worked, i.e. $250.(c) The balance in any account consists of DM, DL and OH costs incurred on all jobs at that stage. There is only one job unfinished (job #5) therefore the balance in WIP of $180represents the costs incurred on job#5. We know from the job card that $70 of that cost is OH applied.QUESTION 4The following budgeted and actual results for a period relate to Dustin Pty Ltd, a firm which employs normal absorption job costing and applies OH using DL cost as the cost driver.Direct Manufacturing labour costs Manufacturing overhead costs Budget for 20071,000,0001,750,000Actual Results for 2007980,0001,862,000(a)Calculate the firm’s budgeted OH rate.(b)Calculate the cost of a particular job, job #323, which incurs $40,000 DM and $30,000 DL.(c)Calculate the amount of under/over applied overhead for the entire firm for the period, i.e. not just for job #323.ANSWER(a) 1,750,0001,000,000= 175% of DL cost or $1.75 for every dollar of DL.(b)Normal cost of job #323:DM $ 40,000DL $ 30,000OH $ 52,500 (175% of DL)$122,500(c)Total actual OH = $1,862,000Total applied OH = $1,715,000 (175% x $980,000)Under applied $ 147,000PRACTICE QUESTIONS, PART A, TOPIC 4QUESTION 2Calculate OH applied for the period given the following selected information:Budget information:Activity level 3,000 DL hoursV OH rate $3 per DL hourBudgeted total OH costs for actual activity level $15,900Actual data:Activity level 3,300 DL hoursANSWEROH applied will be actual hours worked x budgeted OH rates (both fixed and variable). What do we know?Actual hours worked = 3,300V ariable OH rate = $3 per DL hourWhat do we need to find?Fixed OH rate –this is not given. Recall that fixed OH rates can only be calculated at budgeted activity level. We know the budgeted activity level is 3,000, therefore the fixed OH rate will equal:Budgeted F OH (at budgeted activity)Budgeted activity level, i.e. 3,000Therefore, we need the budgeted F OH at budgeted activity level. But it is not given. All we are told is the total budgeted OH for actual activity, i.e. for 3,300 hours. We need to use this information to determine budgeted F OH, as follows:Total budgeted OH at 3,300 hours = $15,900V ariable budgeted OH at 3,300 hours = 3,300 x $3 = $9,900Therefore fixed budgeted OH at 3,300 hours = $15,900 - $9,900 = $6,000But if budgeted fixed OH at 3,300 hours is $6,000, budgeted fixed OH at 3,000 hours is also $6,000, so now we can work out the fixed OH rate, i.e.$6,000/3,000 = $2 per DL hour.We can now calculate OH applied, i.e. 3,300 x ($3+$2) = $16,500QUESTION 4A manufacturing firm has a direct labour cost of $25 per direct labour hour. Where jobs are worked in overtime hours, the cost is time-and-a-half, i.e. $37.50 per direct labour hour. A particular job was worked on for 8 hours, 4 hrs in normal time, and 4 hrs overtime.(a) What is the amount of overtime premium per DL hour?(b) What is the amount of overtime premium related to the job?(c) Show the journal entry for the labour cost assuming:(i) the overtime was necessary because of the particular nature of the job.(ii) the overtime was necessary because of poor scheduling by the firm.Answer(a)The premium is $12.50 per DL hour.(b)4 hours x $12.50 = $50.(c) (i)WIP DR 250Wages and Salaries Payable CR 250(in these circumstances the overtime premium is charged to the job, and therefore ends up in the WIP account, and eventually in FG account).(ii)WIP DR 200OH DR 50Wages and Salaries Payable CR 250(in these circumstances the overtime premium is not charged to the job. Only the ordinary costs per hour ($25) for the hours worked on the job are charged to WIP.)SOLUTIONS TO PRACTICE QUESTIONS, PART A, TOPIC 5(a) Calculate the labour rate variance and the labour efficiency variance, using either tables or formulae.(b) Show the journal entry required to record labour information for the period.(c) Calculate the material price variance and the material efficiency variance (using either tables or formulae) assuming the MPV is isolated on purchase.(d) Show the journal entries for materials purchased and used.(e) Repeat (c) and (d) assuming MPV is isolated on usage. This means you are to recalculate the MPV, and show the journal entries for purchase and use of material for this option.AnswerUsing formulae:LRV = 770 x ($32 - $30) = +$1,540 = $1,540 ULEV = $30 x (770 – 725) = -$1,350 = $1,350 UPart (c)Using formulae:MPV = 4,000 x ($10.50 - $10) = +$2,000 = $2,000 UMEV = $10 (3,100 – 2,900) = +$2,000 = $2,000 UPart (e)Using formulae:MPV = 3,100 x ($10.50 - $10) = +$1,550 = $1,550 UQUESTION 3“Fit to a T” designs and manufactures T-shirts, and sells them in one-dozen lots. A new type of material was purchased in the period, which led to faster cutting and sewing but the workers used more material than usual as they learned to work with it. The following are selected budget and actual results for the period:Static BudgetNumber of T-shirt lots (1 lot = 1 dozen) 500Per lot of T-shirts:Direct materials 12 metres at $1.50 per meter = $18.00Direct manufacturing labour 2 hours at $8.00 per hour = $16.00Actual resultsNumber of T-shirt lots sold 550Total direct inputs:Direct materials 7,260 metres at $1.75 per meter = $12,705 Direct manufacturing labour 1,045 hours at $8.10 per hour = $8,464.50(a) Calculate the direct material and direct labour variances for the period.(b) Identify possible reasons (suggested from the facts given only – not the general ones in the lecture notes) for the efficiency variances you have calculated.Answer(a) Direct MaterialsAQ used x AP AQ used x SP SQ x SP7,260 x 1.75 7,260 x 1.50 (550 x 12) x 1.5012,705 10,890 6,600 x 1.509,900MPV MEV$1,815 U $990 UFLEXIBLE BUDGET V ARIANCE$2,805 UDirect LabourAQ used x AP AQ used x SP SQ x SP1,045 x 8.10 1,045 x 8 (550 x 2) x 88,464.50 8,360 1,100 x 88,800LRV LEV$104.50 U $440 FFLEXIBLE BUDGET V ARIANCE$335.50 FTOTAL FLEXIBLE BUDGET V ARIANCE$2,469.50 U ($2,805 - $335.50)(b) Possible reasons for efficiency variances (using only facts given):Unfavourable MEV because the new type of material was di fferent to work with, therefore the workers wasted more material than usual while getting used to its different texture etc. Favourable LEV because we are told that the material resulted in “faster cutting and sewing”.AYB225 – PRACTICE QUESTIONS, LECTURE 7QUESTION 1Standard manufacturing costs per unit: (Unchanged from previous accounting period)DM $6; DL $4; V OH $3; F OH $2Physical quantities: (There were no WIP inventories.)Opening FG - 300Units produced - 6,000Closing FG - 200Other cost and price data:Selling price per unit - $25Actual F OH - $11,500Selling and admin costs - $5,000 Fixed, $3,000 V ariable.Variances for the period:Total variable (DM, DL, V OH) - 15,000 UTotal fixed – 500 FRequired:(a) Properly classified Absorption Costing Income Statement for the period.(b) Properly classified V ariable Costing Income Statement for the period.(c) Quantitatively reconcile the profits under the two systems.(d) Explain why the AC profit is less than DC profit.ANSWERAC product cost per unit is 6+4+3+2 = $15DC product cost per unit is 6+4+3 = $13(a) Absorption Costing Income StatementSales (6,100 x $25) 152,500Less Cost of Goods Sold:(6,100 x $15) 91,500Add net variances (unfavourable) 14,500 106,000GROSS MARGIN 46,500Less Selling and Administrative Expenses 8,000NET PROFIT $38,500(b) Direct Costing Income StatementSales (6,100 x $25) 152,500Less V ariable Costs;COGS (6,100 x $13) 79,300Add net variances (unfavourable) 15,000 94,300Selling and Administrative Expenses 3,000 97,300 CONTRIBUTION MARGIN 55,200Less Fixed Costs:Overhead 11,500Selling and Administrative 5,000 16,500NET PROFIT $38,700(c)Inventory decreased from 300 to 200, therefore:Change in inventory 100 x F OH per unit ($2) = $200 explains the difference in profit. Because the fixed OH per unit is unchanged from the previous period, it is possible to conclude that because inventory has decreased profit under AC will be $200 smaller than under DC.(d)The total fixed OH incurred and expensed under DC relates to the 6,000 units produced. Under AC the firm expenses the amount of F OH relating to units sold, which is 6,100. Therefore, because the firm produced less than it sold, under AC an additional amount of fixed OH is expensed which relates to the units in opening inventory. (The full explanationis actually more complicated than this explanation, but the above is all that you are required to know for this unit.AYB225 – SOLUTIONS, PRACTICE QUESTIONS LECTURE 8Note: If you are required to complete a cost of production report in the examination you will be provided with a pro-forma.QUESTION 1 (a)Calc. EUOpening WIP 50%Transferred InTo A/c forCompletedClosing WIP (75%)A/c forCalc. Unit CostsWIPCurrentCosts to Account ForEUUNIT COSTSAllocation of CostsGoods Completed8,000 x $10.2091 81,673Work in process3,000 x 2.9091 8,7273,000 x 2.9 8,7000 x .80 02,250 x 3.60 8,100 25,527107,200* In practice the journal entries would separate out these amounts, as the solution does. If you know the figures, you must show them separately.(c)Work in Process – 2 a/cBalance 44,800 To FG 81,673WIP-1 20,000 Close bal 25,527 (this agrees with the amount above)Material X 16,000Material Y 6,400Payroll 14,000OH 6,000107,200 107,200QUESTION 2(a) COST OF PRODUCTION REPORTCalc. EUOpening WIP 40%Transferred InTo A/c forCompletedClosing WIP(60%)A/c forCalc. Unit CostsWIPCurrentCosts to Account ForEUUNIT COSTSAllocation of CostsGoods Completed2,000 x 83.004 $166,008WIP 400 x 49.104 T/I 19,642240 X 25 CC 6,000 $ 25,642$191,650(b) Work in Process - Spinning Department $96,000Work in Process - Drawing Department $96,000Work in Process – Spinning $ 63,800Materials $ 17,800Payroll, Misc. Credits (if known list separately) $ 46,000Finished Goods $166,008Work in Process - Spinning Department $166,008AYB225 – PRACTICE QUESTIONS, LECTURE 9COST ALLOCATIONPART A – SERVICE DEPARTMENT ALLOCATIONQUESTION 1A firm has two production departments, Mixing and Finishing. These departments areserviced by two support departments, Administration and Payroll. The costs and % usage of the service departments follows:(b) Calculate the billing rates per work unit for administration and payroll under the directmethod, assuming that 1% = 1 work unit. Round to 2 decimal places.(c) Show the allocation using the step-down method, starting with Administration.(d) Show the allocation using the step-down method, starting with Payroll.(e) Calculate the billing rates per work unit for administration and payroll for the methodused in (d) assuming that 1% = 1 work unit. Round to 2 decimal places.FromAdministration From Payroll(b) Administration = 60,000/80 = $750 per unit of work Payroll = 80,000/70 = $1,142.86 per unit of work(c) - STEPFromAdministration From Payroll(d)From PayrollFromAdministration(e) Administration = 84,000/80 = $1,050 per work unit Payroll = 80,000/100 = $800 per work unitQUESTION 1Daniel Supply Company manufactures three products. The first process is a joint process, with joint costs of $127,500. Opening WIP and FG inventory are(a) Show three (3) different “physical measures method” allocations of joint costs using the above data.Note: Joint cost allocation must be based on units produced, NEVER units sold.(b) Show joint cost allocation for Daniel Supply Company assuming the net realisable value method.(c) Use the data for Daniel Supply Company above, except assume now that Bizmo is a by-product.Show the allocation of the joint costs assuming the net realisable value method, and:(i)the net realisable value of the by-product is treated as miscellaneous income.(ii)(ii) the net realisable value of the by-product reduces the costs of the principal products.ANSWER(a)One method would be to say there are three products, therefore each product will be allocatedAnother would be based on the number of physical units produced. The firm produced the following number of units through the joint process:A third would be based on the weighted units produced, i.e.Note that under the three different ways to interpret “physical method”, the amounts are different, and so is the direction in terms of which products are allocated the higher cost.(c)Note: Use the proportions of NRV calculated in part (b) above, i.e. Gizmo 630, Wizmo 280(i) Under this method the total joint costs are allocated to the products only (i.e. not to by-product Bizmo):NRV AllocationGizmo 630 630/910 $ 88,269Wizmo 280 $ 39,231$127,500(ii) Under this method the joint costs are reduced by the net realisable value of Bizmo, i.e. $127,500 less ($40,000 less $8,000) = $95,500. These costs are then allocated to the products only (i.e. not to by-product Bizmo):NRV AllocationGizmo 630 630/910 $66,115Wizmo 280 $29,385$95,500。
外汇账单专有英文词解释
Fwd Value 转期价值
Fwd Closing Balance转期结余
Open Trade Equity 开仓单市值
Liquidation Value 总金额
Fwd Liquidation Value转期总金额
Nett Margin Requirement，应该是net margin,保证金净需求
gree electric appliances 格力电器;
Guangzhou Automobile Group 广州汽车集团;
Guosen Securities 国信证券;
Guotai Junan Securities 国泰君安证券; 国泰君安;
Haitong Securities 海通证券
BYD(A) 比亚迪
China Citic Bank(A) 中信银行
China Construction Bank(A) 中国建设银行
China Everbright Bank(A) 中国光大银行
China Life Insurance(A) 中国人寿保险
China Merchants Shekou Industrial Zone Holdings(A) 招商局蛇口工业区控股
settlement price 结算价
index weight 指数权重
FTSE Global Equity Index Series 富时全球股票指数系列; 富时全球股票指数; 请位列富时全球指数;
Agricultural Bank of China(A) 中国农业银行
Bank of Communications(A) 交通银行
Margin Excess Deficit短缺的保证金
常见银行英语词汇(各种银行术语和句子全面介绍)
常见银行英语词汇account number 帐号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque,check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行Citibank 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间银行英语口语－新开帐户What kind of account did you have in your mind?你想开哪种帐户?Do you like to open a current account?你想开一个活期存款帐户吗?A deposit or current account?定期还是活期?Please tell me how you would like to deposit your money.请告诉我你想存何种户头?There's a service charge for the checking account but no charge for the savings. 支票户头要收服务费，现金户头不收。
MYOB入门课程
MYOB入門課程建立資料檔要有效利用MYOB處理帳目，正確地建立及設定資料檔最為重要，因為某些資料一經設定後便不能更改，故須加倍小心。
在正式建立公司資料檔前，請先考慮以下事項：1.您是否只會使用普通日記帳 (General Journal, GL)去入帳？如果全部交易均記入為普通日記帳 (General Journal Entry)，檢視報表時MYOB就只能提供[總帳] (Accounts) 類報表，其他種類報表如應收款、銷售分析等，由於系統並無任何相關數據，故無法提供。
2.會否使用 MYOB 存貨功能管理存貨，即使用購買、出售、庫存；抑或只選用購買和出售而不記錄庫存。
選擇後者做法，好處是方便輸入發票，不會由於存貨不足而無法出單，但缺點是不能記錄存貨。
輸入基本資料如果還未建立公司檔案可以選[建立] (Create)，如經已建立檔案，現要續繼使用，請選[開啟] (Open)。
點選[建立] (Create) 之後，就可以按照MYOB所提供的指示，逐步進行資料檔建立程序；例如系統首先會指示您輸入您的公司名稱、地址、電話等資料。
輸入會計年度您輸入有關本會計年度 (Current Financial Year) 資料時，須加倍小心，因為新檔建立完成後，任何會計年度資料出錯均不能更改，唯一辦法是將全盤帳目重新輸入！如會計年度為12個月…現在想記入的會計年度是由2002年4月1日至2003年3月31日，[本會計年度] 即為2003年(根據期末的年份)；如果會計年由2002年1月1日至2002年12月31日，[本會計年度]即為2002年(根據期末年份)如會計年度超過12個月…例如由2001年10月1日至2003年3月，合共18個月，做法是將會計年度分拆成兩段，第一段是先由2001年10月1日至2002年3月31日，第二段則由2002年4月1日至2003年3月31日。
完成了2003年3月31日之後，不要急著進行會計年結程序 (Year-end procedure)，應先收到會計師的審計報表 (Audit report)，並完成所有交易修改後，這樣我們就可以連做兩次“開新年度 (Start a New Year)”，這樣就可以把本會計年度調整回到正常的” 本會計年度(Current Financial Year)” 。
商务英语常用缩写
商务英语常用缩写Aa accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BBA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值Cc. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场DD degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打EE. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价Ff feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J&KJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位Nn. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率。
零售行业领域中的专业英语词汇
零售领域中的专业英语词汇I. 销售和市场A. 销售1. 销售目标1)Sales target - 销售目标2)Sales quota - 销售配额3)Revenue goal - 收入目标4)Sales forecast - 销售预测5)Performance target - 绩效目标6)Sales expectation - 销售期望7)Sales target achievement - 销售目标达成8)Sales target tracking - 销售目标跟踪9)Sales target adjustment - 销售目标调整10)Sales target evaluation - 销售目标评估11)Sales target alignment - 销售目标对齐12)Sales target deadline - 销售目标截止日期13)Sales target progress - 销售目标进展14)Sales target planning - 销售目标规划2. 销售技巧1)Sales skills - 销售技巧2)Persuasion techniques - 说服技巧3)Negotiation skills - 谈判技巧4)Communication skills - 沟通技巧5)Closing techniques - 成交技巧6)Listening skills - 听力技巧7)Relationship-building skills - 建立关系技巧8)Problem-solving skills - 解决问题技巧9)Presentation skills - 演示技巧10)Product knowledge - 产品知识11)Objection handling - 处理异议技巧12)Time management skills - 时间管理技巧13)Customer service skills - 客户服务技巧14)Adaptability - 适应能力15)Resilience - 坚韧性16)Confidence - 自信心17)Empathy - 同理心18)Assertiveness - 自信果断19)Follow-up skills - 跟进技巧20)Feedback solicitation - 征求反馈技巧21)Relationship management - 关系管理22)Trust-building skills - 建立信任技巧23)Networking skills - 社交网络技巧24)Emotional intelligence - 情商25)Consultative selling - 咨询式销售26)Storytelling techniques - 讲故事技巧27)Value proposition - 价值主张28)Rapport building - 建立融洽关系29)Handling objections - 处理异议技巧30)Needs assessment - 需求评估3. 销售额1)Sales revenue - 销售额2)Revenue generation - 收入产生3)Revenue growth - 收入增长4)Revenue stream - 收入流5)Sales volume - 销售量6)Gross sales - 总销售额7)Net sales - 净销售额8)Sales performance - 销售业绩9)Sales figures - 销售数据10)Sales turnover - 销售额11)Sales target attainment - 销售目标达成12)Sales commission - 销售佣金13)Sales pipeline - 销售渠道14)Sales cycle - 销售周期15)Sales forecast - 销售预测16)Sales report - 销售报告17)Sales analysis - 销售分析18)Sales tracking - 销售跟踪19)Sales performance evaluation - 销售业绩评估20)Sales trend - 销售趋势21)Sales projection - 销售预测22)Sales target - 销售目标23)Sales quota - 销售配额24)Sales incentive - 销售激励25)Sales promotion - 销售促销26)Sales campaign - 销售活动27)Sales strategy - 销售策略28)Sales territory - 销售领域29)Sales commission rate - 销售佣金率30)Sales performance metrics - 销售业绩指标B. 市场营销1. 市场调研1)Market research - 市场调研2)Consumer behavior - 消费者行为3)Market segmentation - 市场细分4)Demographic analysis - 人口统计分析5)Target market - 目标市场6)Competitor analysis - 竞争对手分析7)Trend analysis - 趋势分析8)Customer preferences - 客户偏好9)Product positioning - 产品定位10)Brand awareness - 品牌知名度11)Market share - 市场份额12)Sales forecast - 销售预测13)Customer satisfaction survey - 客户满意度调查14)Focus group - 焦点小组15)Mystery shopping - 神秘顾客调查16)SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) - SWOT分析（优势、劣势、机会、威胁）17)Data analysis - 数据分析18)Market trends - 市场趋势19)Pricing analysis - 定价分析20)Market research report - 市场调研报告21)Customer segmentation - 客户细分22)Purchase intent - 购买意向23)Market opportunity - 市场机会24)Data collection - 数据收集25)Survey methodology - 调查方法论26)Sampling techniques - 抽样技术27)Market analysis - 市场分析28)Brand perception - 品牌认知度29)Market research firm - 市场调研公司30)Competitor benchmarking - 竞争对手基准比较2. 广告宣传1)Advertising –打广告2)Promotion - 促销3)Marketing campaign - 市场营销活动4)Advertisement - 广告5)Branding - 品牌推广6)Marketing strategy - 市场营销策略7)Digital marketing - 数字营销8)Social media marketing - 社交媒体营销9)Advertising agency - 广告代理公司10)Marketing mix - 市场营销组合11)Product placement - 产品放置12)Endorsement - 背书13)Sponsorship - 赞助14)Public relations - 公共关系15)Media planning - 媒体策划16)Copywriting - 文案撰写17)Ad campaign - 广告活动18)Ad targeting - 广告定向投放19)Ad creative - 广告创意20)Ad spend - 广告支出21)Ad placement - 广告位置22)Advertising budget - 广告预算23)Ad campaign analysis - 广告活动分析24)Call to action (CTA) - 行动号召25)Brand ambassador - 品牌大使26)Advertising effectiveness - 广告效果27)Ad impressions - 广告曝光量28)Click-through rate (CTR) - 点击率29)Conversion rate - 转化率30)Ad targeting options - 广告定位选项3. 促销活动1)Promotion - 促销2)Sales promotion - 销售促进3)Discount - 折扣4)Coupon - 优惠券5)Special offer - 特别优惠6)Deal - 优惠活动7)Clearance sale - 清仓大甩卖8)Buy one, get one free (BOGO) - 买一送一9)Limited-time offer - 限时特价10)Flash sale - 限时抢购11)Rebate - 退款12)Gift with purchase - 赠品促销13)Loyalty program - 忠诚度计划14)Sweepstakes - 抽奖活动15)Contest - 比赛16)Prize - 奖品17)Free samples - 免费样品18)Cross-promotion - 跨界促销19)Bundle promotion - 套餐促销20)Seasonal promotion - 季节性促销21)In-store promotion - 店内促销22)Online promotion - 网络促销23)Customer loyalty promotion - 客户忠诚度促销24)Referral program - 推荐计划25)VIP sale - VIP特卖26)Anniversary sale - 周年庆促销27)Cashback offer - 返现优惠28)Trade-in promotion - 以旧换新促销29)Product demonstration - 产品示范活动II. 产品和库存管理A. 商品管理1. 商品采购(Merchandise procurement)1)Procurement - 采购2)Purchase - 购买3)Supplier - 供应商4)Vendor - 供应商5)Sourcing - 采购来源6)Inventory - 库存7)Stock - 库存8)Replenishment - 补货9)Order - 订单10)Supplier selection - 供应商选择11)Supplier negotiation - 供应商谈判12)Purchase order - 采购订单13)Bulk buying - 大宗采购14)Procurement process - 采购流程15)Vendor management - 供应商管理16)Supplier relationship management (SRM) - 供应商关系管理17)Lead time - 提前期18)Just-in-time (JIT) inventory - 定时库存19)Procurement cost - 采购成本20)Price negotiation - 价格谈判21)Product sourcing - 产品采购22)Supplier evaluation - 供应商评估23)Contract negotiation - 合同谈判24)Purchase requisition - 采购申请25)Vendor selection criteria - 供应商选择标准26)Quality control - 质量控制27)Price comparison - 价格比较28)Payment terms - 付款条件29)Procurement strategy - 采购策略30)Vendor performance tracking-供应商绩效跟踪2. 商品陈列(Product display)1)Display - 陈列2)Visual merchandising - 视觉营销3)Shelf - 货架4)Showcase - 陈列柜5)Window display - 橱窗展示6)Point of sale (POS) display - 销售点陈列7)Product placement - 产品摆放8)Retail layout - 零售布局9)End cap - 顶部陈列10)Cross-merchandising - 跨品类搭配陈列11)Floor plan - 店铺平面图12)Pop-up display - 弹出式陈列13)In-store signage - 店内标识14)Interactive display - 互动式陈列15)Merchandise rotation - 商品轮换16)Planogram - 陈列图17)Shelf talkers - 货架标签18)Product grouping - 产品分组19)Interactive kiosk - 互动式自助服务台20)Gondola display - 高低货架陈列21)Promotional display - 促销陈列22)Impulse buying - 冲动购买23)Signage - 标识牌24)Display fixture - 陈列架25)Product arrangement - 产品布置26)Branding - 品牌塑造27)Storefront design - 店面设计28)Digital signage - 数字标识29)Store layout optimization - 店铺布局优化30)Visual appeal - 视觉吸引力3. 产品定价(Pricing strategy)1)Pricing - 定价2)Price setting - 定价3)Cost-based pricing - 成本导向定价4)Value-based pricing - 价值导向定价5)Competitive pricing - 竞争定价6)Dynamic pricing - 动态定价7)Price elasticity - 价格弹性8)Price strategy - 价格策略9)Price optimization - 价格优化10)Price point - 价格点11)Markup - 涨价12)Markdown - 打折13)List price - 标价14)Discount - 折扣15)Retail price - 零售价16)Wholesale price - 批发价17)Loss leader pricing - 亏本促销定价18)Psychological pricing - 心理定价19)Premium pricing - 高端定价20)Promotional pricing - 促销定价21)Price discrimination - 价格歧视22)Anchor pricing - 锚定定价23)Bundle pricing - 捆绑定价24)Penetration pricing - 渗透定价25)Skimming pricing - 撇取定价26)Cost-plus pricing - 成本加成定价27)Predatory pricing - 掠夺定价28)Resale price maintenance - 零售价格维持29)Channel pricing - 渠道定价30)Elasticity of demand - 需求弹性B. 库存管理1. 库存盘点(Inventory audit)1)Inventory - 库存2)Stocktaking - 盘点3)Inventory management - 库存管理4)Stock count - 库存计数5)Physical inventory - 实物库存6)Inventory control - 库存控制7)Reconciliation - 调账8)Cycle counting - 循环盘点9)Inventory audit - 库存审计10)Inventory valuation - 库存估值11)Stock reconciliation - 库存调整12)FIFO (First In, First Out) - 先进先出13)LIFO (Last In, First Out) - 后进先出14)Dead stock - 死库存15)Shrinkage - 库存损耗16)Stock turnover - 库存周转率17)Safety stock - 安全库存18)Stock adjustment - 库存调整19)Stockout - 缺货20)Stock replenishment - 库存补货21)Backorder - 订货22)Out-of-stock - 脱销23)Inventory shrinkage - 库存缩水24)Stock keeping unit (SKU) - 库存单位25)Inventory turnover ratio - 库存周转率26)Serialized inventory - 序列化库存27)Stockout cost - 缺货成本28)Dead stock - 废弃库存29)Just-in-time (JIT) inventory - 准时库存30)Stock ledger - 库存分类账2. 库存管理系统(Inventory management system)1)Inventory management system - 库存管理系统2)Point of Sale (POS) system - 销售点系统3)Inventory tracking - 库存跟踪4)Warehouse management system (WMS) - 仓储管理系统5)Stock control system - 库存控制系统6)Inventory software - 库存软件7)Barcode system - 条形码系统8)RFID (Radio Frequency Identification) system - 射频识别系统9)Order management system - 订单管理系统10)Reorder point - 重新订货点11)Purchase order - 采购订单12)Stock level - 库存水平13)Inventory forecasting - 库存预测14)Inventory optimization - 库存优化15)Inventory replenishment - 库存补货16)Stock rotation - 库存轮换17)Batch tracking - 批次跟踪18)Stock allocation - 库存分配19)Inventory reporting - 库存报告20)Inventory visibility - 库存可见性21)Inventory analysis - 库存分析22)Inventory adjustment - 库存调整23)Stock control measures - 库存控制措施24)Stock reconciliation - 库存调账25)Inventory accuracy - 库存准确性26)Stock visibility - 库存可视性27)Inventory tracking software - 库存跟踪软件28)Inventory turnover - 库存周转29)Inventory forecasting - 库存预测30)Inventory audit trail - 库存审计跟踪3. 供应链管理(Supply chain management)1)Supply chain management (SCM) - 供应链管理2)Supplier - 供应商3)Vendor - 供应商4)Logistics - 物流5)Distribution - 分销6)Procurement - 采购7)Supply chain - 供应链8)Inventory - 库存9)Demand forecasting - 需求预测10)Lead time - 提前期11)Just-in-time (JIT) - 准时制12)Production planning - 生产计划13)Transportation - 运输14)Warehousing - 仓储15)Inventory control - 库存控制16)Order fulfillment - 订单执行17)Sourcing - 采购来源18)Freight forwarding - 货运代理19)Reverse logistics - 逆向物流20)Supply chain visibility - 供应链可见性21)Supplier relationship management (SRM) - 供应商关系管理22)Demand planning - 需求计划23)Inventory optimization - 库存优化24)Cross-docking - 转运中心25)Supply chain integration - 供应链整合26)Strategic sourcing - 战略采购27)Inbound logistics - 入库物流28)Outbound logistics - 出库物流29)Freight management - 货物管理30)Distribution network - 分销网络III. 服务和客户关系A. 客户服务1. 售后服务(After-sales service)1)After-sales service - 售后服务2)Customer support - 客户支持3)Warranty service - 保修服务4)Returns and exchanges - 退换货5)Repair service - 维修服务6)Technical support - 技术支持7)Service center - 售后服务中心8)Customer satisfaction - 客户满意度9)Return policy - 退货政策10)Complaint handling - 投诉处理11)Product support - 产品支持12)Replacement service - 更换服务13)Refund process - 退款流程14)Trouble shooting - 故障排除15)Extended warranty - 延长保修16)Spare parts availability - 备件供应17)Service agreement - 服务协议18)Recall service - 召回服务19)Online support - 线上支持20)Field service - 现场服务21)Repair center - 维修中心22)Service request - 服务请求23)Return authorization - 退货授权24)Service level agreement (SLA) - 服务水平协议25)Product recall - 产品召回26)Customer care - 客户关怀27)Complaint resolution - 投诉解决28)Warranty claim - 保修索赔29)Service hotline - 服务热线30)Customer feedback - 客户反馈2. 投诉处理(Complaint handling)1)Complaint - 投诉2)Customer complaint - 客户投诉3)Grievance - 不满4)Dispute - 纠纷5)Feedback - 反馈6)Resolution - 解决方案7)Compensation - 补偿8)Redress - 补救9)Resolution process - 解决流程10)Complaint handling - 投诉处理11)Customer service - 客户服务12)Escalation - 升级处理13)Investigation - 调查14)Apology - 道歉15)Refund - 退款16)Exchange - 换货17)Compensation policy - 补偿政策18)Service recovery - 服务恢复19)Mediation - 调解20)Ombudsman - 申诉专员21)Customer satisfaction - 客户满意度22)Quality assurance - 质量保证23)Root cause analysis - 根本原因分析24)Incident report - 事件报告25)Service standards - 服务标准26)Performance metrics - 绩效指标27)Service recovery process - 服务恢复流程28)Complaint tracking - 投诉跟踪29)Customer retention - 客户保留30)Continuous improvement - 持续改进B. 客户关系管理1. 客户数据管理(Customer data management)1)Customer data - 客户数据2)Data management - 数据管理3)Customer relationship management (CRM) - 客户关系管理4)Database - 数据库5)Data analytics - 数据分析6)Data mining - 数据挖掘7)Customer segmentation - 客户细分8)Data privacy - 数据隐私9)Data protection - 数据保护10)Data security - 数据安全11)Data cleansing - 数据清洗12)Data integration - 数据集成13)Data warehousing - 数据仓库14)Personalization - 个性化15)Customer profiling - 客户画像16)Data enrichment - 数据丰富化17)Data governance - 数据治理18)Master data management (MDM) - 主数据管理19)Customer engagement - 客户参与度20)Data-driven decision making - 数据驱动决策2. 客户反馈收集(Customer feedback collection)1)Feedback collection - 反馈收集2)Customer feedback - 客户反馈3)Feedback form - 反馈表格4)Feedback survey - 反馈调查5)Feedback mechanism - 反馈机制6)Feedback gathering - 反馈收集7)Feedback analysis - 反馈分析8)Feedback management - 反馈管理9)Feedback loop - 反馈循环10)Feedback channel - 反馈渠道11)Feedback process - 反馈流程12)Feedback tracking - 反馈跟踪13)Customer opinion - 客户意见14)Voice of the customer (VOC) - 客户之声15)Suggestion box - 建议箱16)Online reviews - 网上评论17)Testimonials - 证言18)Complaints register - 投诉登记册19)Net Promoter Score (NPS) - 净推荐值20)Customer satisfaction survey - 客户满意度调查3. 客户满意度调查(Customer satisfaction surveys)1)Customer satisfaction survey - 客户满意度调查2)Satisfaction rating - 满意度评级3)Customer feedback questionnaire - 客户反馈问卷4)Service evaluation - 服务评估5)Customer experience survey - 客户体验调查6)Feedback analysis - 反馈分析7)Survey response rate - 调查回应率8)Survey design - 调查设计9)Survey methodology - 调查方法论10)Survey administration - 调查执行11)Survey results - 调查结果12)Survey data analysis - 调查数据分析13)Satisfaction score - 满意度得分14)Likert scale - 李克特量表15)Open-ended questions - 开放式问题16)Closed-ended questions - 封闭式问题17)Sampling method - 抽样方法18)Response bias - 回应偏差19)Survey tool - 调查工具20)Follow-up survey - 后续调查IV. 技术和运营A. 技术应用1. 电子商务(E-commerce)1)E-commerce (Electronic Commerce) - 电子商务2)Online shopping - 网上购物3)E-tailer (Electronic Retailer) - 电子零售商4)Online marketplace - 网上市场5)Digital storefront - 数字商店6)Online payment - 网上支付7)Mobile commerce (M-commerce) - 移动商务8)E-commerce platform - 电子商务平台9)Online store - 网店10)Virtual shopping cart - 购物车11)Digital wallet - 数字钱包12)Online transaction - 网上交易13)Drops hipping - 代发货14)Affiliate marketing - 联盟营销15)Customer reviews - 客户评价16)Product recommendation - 产品推荐17)Online advertising - 网上广告18)Order fulfillment - 订单配送19)Customer support - 客户支持20)Return policy - 退货政策2. 实体店铺管理软件(Brick-and-mortar store management software)1)Point of Sale (POS) system - 销售点系统2)Inventory management software - 库存管理软件3)Retail management system - 零售管理系统4)Store operations software - 店铺运营软件5)Storefront management software - 店面管理软件6)Merchandising software - 商品管理软件7)Sales tracking software - 销售跟踪软件8)Customer relationship management (CRM) software - 客户关系管理软件9)Cash register software - 收银软件10)Retail analytics software - 零售分析软件11)Employee management software - 员工管理软件12)Order management system (OMS) - 订单管理系统13)Retail accounting software - 零售会计软件14)Loyalty program software - 忠诚度计划软件15)Mobile point of sale (mPOS) - 移动销售点16)Store scheduling software - 店铺排班软件17)Shelf management software - 货架管理软件18)Customer feedback management software - 客户反馈管理软件19)Price optimization software - 价格优化软件20)Loss prevention software - 防损软件3. POS系统(Point of Sale systems)1)Point of Sale (POS) system - 销售点系统2)Cash register - 收银机3)Barcode scanner - 条形码扫描器4)Receipt printer - 收据打印机5)Cash drawer - 收银抽屉6)POS terminal - 销售点终端7)Touchscreen monitor - 触摸屏显示器8)Payment terminal - 支付终端9)POS software - 销售点软件10)Inventory management - 库存管理11)Sales reporting - 销售报告12)Customer relationship management (CRM) - 客户关系管理13)Product catalog - 产品目录14)Discount management - 折扣管理15)Loyalty program integration - 忠诚度计划集成16)Return and exchange processing - 退换货处理17)Employee management - 员工管理18)Transaction history - 交易历史记录19)Offline mode - 离线模式20)Multi-store support - 多店支持B. 运营管理1. 店铺布局设计(Store layout design)1)Store layout - 店铺布局2)Floor plan - 平面图3)Aisle - 走道4)Shelf - 货架5)Display area - 展示区域6)Counter - 柜台7)Checkout counter - 收银台8)Entrance - 入口9)Exit - 出口10)Product placement - 产品摆放11)Visual merchandising - 视觉营销12)Fixture - 固定设备13)Signage - 标识14)Lighting design - 灯光设计15)Traffic flow - 人流流动16)Customer seating area - 客户休息区17)Fitting room - 试衣间18)Clearance section - 清仓区19)Interactive displays - 互动展示20)Storefront design - 店面设计2. 营业时间管理(Operating hours management)1)Business hours - 营业时间2)Opening hours - 开门时间3)Closing hours - 关门时间4)Operating hours - 运营时间5)Store hours - 店铺营业时间6)Regular hours - 正常营业时间7)Extended hours - 延长营业时间8)Holiday hours - 节假日营业时间9)Weekend hours - 周末营业时间10)Peak hours - 高峰时间11)Off-peak hours - 非高峰时间12)Flexible hours - 灵活营业时间13)Standard hours - 标准营业时间14)Business days - 营业日15)Non-business days - 非营业日16)Opening time - 开门时间17)Closing time - 关门时间18)Operating schedule - 运营时间表19)Service hours - 服务时间20)After-hours service - 夜间服务3. 人员培训和管理(Staff training and management)1)Staff training - 员工培训2)Employee development - 员工发展3)Training program - 培训计划4)Onboarding - 入职培训5)Orientation - 新员工介绍6)Skill development - 技能发展7)Performance management - 绩效管理8)Coaching - 辅导9)Mentoring - 导师制度10)Feedback - 反馈11)Performance appraisal - 绩效评估12)Goal setting - 目标设定13)Team building - 团队建设14)Leadership training - 领导力培训15)Conflict resolution - 冲突解决16)Time management - 时间管理17)Communication skills - 沟通技巧18)Cross-training - 跨部门培训19)Staff retention - 员工留任20)Human resources management - 人力资源管理V. 法律和财务A. 法律合规1. 退货政策(Return policy)1)Return policy - 退货政策2)Refund policy - 退款政策3)Exchange policy - 换货政策4)Return period - 退货期限5)Refund process - 退款流程6)Exchange process - 换货流程7)Return authorization - 退货授权8)Restocking fee - 重新上架费9)Return label - 退货标签10)Return shipping - 退货运费11)Original condition - 原品状态12)Proof of purchase - 购买凭证13)Store credit - 商店积分14)No-return policy - 无退货政策15)Limited return policy - 有限退货政策16)Full refund - 全额退款17)Partial refund - 部分退款18)Defective product return - 有瑕疵产品退货19)Non-refundable items - 不可退款商品20)Return merchandise authorization (RMA) - 退货商品授权2. 消费者权益保护(Consumer rights protection)1)Consumer rights - 消费者权利2)Consumer protection - 消费者保护3)Consumer advocacy - 消费者权益倡导4)Fair trading - 公平交易5)Consumer law - 消费者法律6)Product safety - 产品安全7)Warranty - 保修8)Guarantee - 保证9)Refund - 退款10)Exchange - 换货11)Compensation - 补偿12)Recall - 召回13)Misrepresentation - 不当陈述14)False advertising - 虚假广告15)Deceptive practices - 欺诈行为16)Price transparency - 价格透明度17)Right to information - 信息权18)Right to redress - 补救权19)Consumer education - 消费者教育20)Ombudsman - 消费者ombudsman（消费者权益保护机构）3. 劳工法规(Labor regulations)1)Labor laws - 劳工法律2)Employment regulations - 就业法规3)Minimum wage - 最低工资4)Overtime pay - 加班工资5)Working hours - 工作时间6)Break time - 休息时间7)Employment contract - 就业合同8)Employment rights - 就业权利9)Occupational health and safety - 职业健康与安全10)Workers' compensation - 工人赔偿11)Employee benefits - 员工福利12)Equal employment opportunity - 平等就业机会13)Workplace discrimination - 工作场所歧视14)Harassment policy - 骚扰政策15)Family and medical leave - 家庭及医疗假期16)Disability accommodations - 残疾人士适应17)Employment standards - 就业标准18)Union rights - 工会权利19)Termination procedure - 终止程序20)Workforce diversity - 工作人员多样性B. 财务管理1. 财务报表分析(Financial statement analysis)1)Financial statements - 财务报表2)Income statement - 损益表3)Balance sheet - 资产负债表4)Cash flow statement - 现金流量表5)Statement of retained earnings - 留存收益表6)Financial analysis - 财务分析7)Ratio analysis - 比率分析8)Liquidity ratios - 流动性比率9)Solvency ratios - 偿债能力比率10)Profitability ratios - 盈利能力比率11)Efficiency ratios - 效率比率12)Trend analysis - 趋势分析13)Vertical analysis - 纵向分析14)Horizontal analysis - 横向分析15)Common size analysis - 公司规模分析16)Gross profit margin - 毛利率17)Operating profit margin - 营业利润率18)Net profit margin - 净利润率19)Return on assets (ROA) - 资产回报率20)Return on equity (ROE) - 股东权益回报率2. 销售税(Sales tax)1)Sales tax - 销售税2)Value-added tax (VAT) - 增值税3)Goods and Services Tax (GST) - 商品和服务税4)Taxable sales - 应税销售额5)Tax exemption - 免税6)Tax rate - 税率7)Taxable goods - 应税商品8)Taxable services - 应税服务9)Tax jurisdiction - 税收管辖区10)Tax collection - 税收征集11)Tax compliance - 税收合规12)Tax filing - 税务申报13)Tax liability - 税务责任14)Tax deduction - 税务扣除15)Tax exemption certificate - 免税证明16)Taxable income - 应税收入17)Tax assessment - 税务评估18)Tax audit - 税务审计19)Tax refund - 税款退还20)Tax evasion - 逃税3. 成本控制和利润管理(Cost control and profit management)1)Cost control - 成本控制2)Cost reduction - 成本降低3)Cost management - 成本管理4)Cost-saving measures - 节约成本措施5)Cost analysis - 成本分析6)Cost of goods sold (COGS) - 销售成本7)Operating expenses - 经营费用8)Overhead costs - 间接费用9)Variable costs - 变动成本10)Fixed costs - 固定成本11)Break-even point - 盈亏平衡点12)Profit margin - 利润率13)Gross profit - 毛利润14)Net profit - 净利润15)Profitability analysis - 盈利能力分析16)Return on investment (ROI) - 投资回报率17)Return on sales (ROS) - 销售回报率18)Margin analysis - 利润率分析19)Inventory management - 库存管理20)Price optimization - 价格优化。
小学上册第14次英语第三单元全练全测
小学上册英语第三单元全练全测英语试题一、综合题(本题有100小题，每小题1分，共100分.每小题不选、错误，均不给分)1.My uncle loves to __________ (分享) his recipes.2.The lizard can change its _______ (颜色) to blend in.3. A volcano's opening is called a ______.4. A solution that has a low concentration of solute is called a _______ solution.5.My favorite snack is ______.6. A saturated solution cannot dissolve ______ solute.7.When it rains, I play with my _________ (室内玩具) instead of going outside.8.What do you call a group of lions?A. PackB. PrideC. FlockD. TroopB9.What is the capital of the United Kingdom?A. LondonB. EdinburghC. CardiffD. BelfastA10. A _____ (花园) is beautiful in spring.11.We have ___ (art/music) class soon.12.Which month comes after January?A. DecemberB. FebruaryC. MarchD. AprilB13.How many sides does a hexagon have?A. 4B. 5C. 6D. 7C14.I like to play _____ (棋类游戏) with my friends.15.The _____ (city/country) is big.16.The ______ helps with the balance of the body.17.Which instrument has keys and is black and white?A. ViolinB. TrumpetC. PianoD. GuitarC18.The rabbit is very ______.19.The rabbit is ________ (跳) in the garden.20.The __________ (历史研究) helps us understand the past.21.The __________ is a region known for its heat and dryness.22.The _______ (豹) runs very fast.23. A baby cat is called a ______.24.What do you call the time when animals sleep during the winter?A. MigrationB. HibernateC. NestD. MigrateB25.What is the name of the popular video game where you build and explore worlds?A. MinecraftB. TerrariaC. RobloxD. Stardew ValleyA26.The Earth’s ______ is responsible for its magnetic field.27.The _____ (moon/sun) is bright.28.What do we call a young hawk?A. EyasB. ChickC. KitD. CalfA Eyas29.In a chemical reaction, the mass of the products equals the mass of the _____.30.Which sport involves a ball and a net?A. SwimmingB. TennisC. RunningD. Cycling31.Which animal is known for its long neck?A. ElephantB. GiraffeC. LionD. BearB32._____ (温带) plants can survive seasonal changes.33.The first successful airplane was built by the ______ (莱特兄弟).34.What do we call a person who performs surgeries?A. NurseB. SurgeonC. DoctorD. Physician35.I put on my ______ (雨鞋) w hen it’s wet outside.36.What is the capital of the United Kingdom?A. ParisB. LondonC. BerlinD. RomeB37. A process that involves a change in state is called a ______.38. A __________ is a young frog.39.In chemistry, a substance made up of two or more elements is called a ________.40.The bear catches fish in the ______.41.ssance era brought a revival of ________ (艺术). The Rena42.The cake is _____ (sweet/sour) and tasty.43.We go to the _____ (图书馆) to read.44.What do we call a place where we can see different types of fish?A. ZooB. AquariumC. OceanD. RiverB45. A _______ (小仓鼠) is often kept as a pet in a cage.46.We saw many __________ (旅游者) at the famous landmark.47.I want to travel to ______ someday.48.The capital of Russia is ________.49.What is the opposite of "tall"?A. ShortB. WideC. BigD. LongA50.The capital of Argentina is ________ (布宜诺斯艾利斯).51.mation led to the rise of __________ (新教). The Refo52.What is the primary color of fire?A. RedB. BlueC. GreenD. YellowA53.What do you call a story that is not true?A. FactB. FictionC. HistoryD. BiographyB54.The first explorers to reach the North Pole were _______ Peary and Henson.55.Which season comes after winter?A. FallB. SpringC. SummerD. RainyB Spring56.My friend is a ______. He enjoys cultural activities.57.What do we call the imaginary line dividing the Earth into Northern and Southern Hemispheres?A. EquatorB. Prime MeridianC. Tropic of CancerD. Tropic of Capricorn58.Which of these is a primary color?A. GreenB. PurpleC. YellowD. BlackC59. A ________ is a natural formation that is often found in mountains.60.How many colors are in a rainbow?A. 5B. 6C. 7D. 861.What is the name of the fictional land in "The Chronicles of Narnia"?A. Middle-earthB. OzC. NarniaD. WonderlandC62.Which of these is a common pet?A. ElephantB. DogC. LionD. TigerB63.What do we call a person who studies plants?A. BotanistB. ZoologistC. GeologistD. Ecologist64.Creating a compost pile can provide natural ______ for your garden. (制作堆肥可以为你的花园提供天然肥料。