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Account Assignment

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常用英语缩写(经济、会计、金融).

常用英语缩写(经济、会计、金融).

经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea 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BA 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c. 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 xxx、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D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst 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) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry 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) 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) 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) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 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．nbspagainst 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E. 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) 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、xxxEST 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f 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) 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.) 资信状况fin. stat. (F/S) 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) 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.) 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.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 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., Jour. journal 日记帐J. A. (J/A) 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) 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) 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i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）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.) meney 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n. 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.)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 cufficient 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 xxx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。

剑桥商务英语证书考试常用词汇(打印版)

剑桥商务英语证书考试常用词汇(打印版)

剑桥商务英语证书考试常用词汇AAA3A等级(表示股票、债券、银行等资信可靠)A&P广告与宣传A1质量最好的；最好的abandon [4'b1nd4n]vt.放弃；终止abandonment[4'b1nd4nm4nt]n.放弃(权利或财产)；抛弃abate [4'beit]vt.降低；取消；减少vi.减少abatement [4'beitm4nt]n.降低，减少；(支付)冲销/注销；(法令等的)废除abeyance [4'bei4ns]n.终止；停止；失效abide [4'baid]vi.遵守；坚守ability [4'biliti]n.能力；能够；才智abnormal [1b'n3:m4l]adj.不正常的；异常的aboard [4'b3:d]adv.在船(或火车、汽车、飞机)上prep.在/向(船、飞机、车)上abode [4'b4ud]n.住所(法律用语)aboriginal [1b4'rid94n4l] adj.最早有的，原始的abortion [4'b3:54n]n.(计划、工程等的)中途失败/终止abortive [4'b3:tiv]adj.夭折的abound [4'baund]vi.富足；多产about [4'baut]prep.有关，关于；从事，忙于；adv.大约above [4'b8v]adj.上述的；prep.超过；adv.前文，上述abreast [4'brest]adj.(作表语)朝同方向并列的abroad [4'br3:d]adv.到国外，在国外abrogate ['1br4geit]vt.取消；废除abrupt [4'br8pt]adj.突然的absence ['1bs4ns]n.缺席；缺乏absenteeism [1bsn'ti:iz4m]n.旷工absolute ['1bs4lu:t]adj.绝对的；确实的absolve [4b'z3lv]vt.赦免；免除absorb [4b's3:b]vt.吞并，兼并，接管；承担；承受absorption [4b's3:p54n]n.合并；摘要；vt.做...摘要abundance [4'b8nd4ns]n.丰富；充裕abuse [4'bju:z]vt.滥用；n.滥用A.C.A注册会计师协会会员accede [4k'si:d]vi.答应；就职，就任accelerate [4k'sel4reit]vt.增加；加速；加快accept [4k'sept]vt.接受；答应；同意acceptable [4k'sept4b4l]adj.可接受的；受欢迎的acceptance [4k'sept4ns]n.承兑；认；付n.接受；同意acceptor [4k'sept4(r)]n.(票据的)承兑人access ['1kses]n.进入；接近vt.打入；进入accession [4k'se54n]n.添加，增加；同意；正式接收accessory [4k'ses4ri]n.附件，零件adj.附加的；附属的accident ['1ksid4nt]n.事故；意外因素accommodate [4'k3m4deit]vt.提供贷款；提供住宿；容纳accommodating[4'k3m4deiti6]adj.融通性的；调节性的accommodation[4`k3m4'dei54n]n.通融；短期的贷款；住所；住处accompany [4'k8mp4ni]vt.陪同；伴随accomplish [4'k8mpli5]vt.完成(任务)；实现(计划、目的)accordance [4'k3:d4ns]n.一致；符合according [4'k3:di6]adv.根据；按照accordingly [4'k3:di6li]adv.按照；相应地；因此account [4'kaunt]vt.认；为vi.说明，解释(是...的原因)；共计达；n.账目；账户；客户accountability[4`kaut4'bil4ti]n.负有责任，应作解释accountable [4'kaunt4b4l] adj.负有责任的；应作解释的accountant [4'kaunt4nt]n.会计；财会人员accountancy [4'kaunt4nsi] n.会计工作，会计师学account executive账户管理员；营业经理；客户账目经理accounting [4'kaunti6]n.(美)会计；(英)结账；核算；决算accredited [4'kreditid] adj.被认可的；委派的；合格的accrual [4'kr4:4l]n.积累；应计额accruement [4'kru:m4nt] n.(=accrual)获利, 利息, 自然增长accrue [4'kru:]vi.自然增长；自然增值vt.获得accumulate [4'kju:mjuleit] vt.积累vi.累积accurate ['1kjur4t]adj.准确的；精确的accuse [4'kju:z]vt.指责；指控；vi.职责；指控ace-lift ['eis'lift]n.(商店，产品等)面目翻新acknowledge [4k'n3lid9] vt.告知已收到，承认acknowledgement[4k'n3lid9m4nt]n.收到的通知；承认；感谢的表示acquaint [4'kweint]vt.使熟悉；使了解acquaintance [4'kweint4ns]n.熟悉；熟人acquire [4'kwai4]vt.买；获得acquisition [`1kwi'zi54n]n.获得；新购进的物品acquit [4'kwit]vt.清偿(债务)；宣判...无罪acquittance [4'kwit4ns]n.债务豁免书；债务清偿acre ['eik4]n.英亩(=6.07亩或4047平方米)acres ['eik4z]n.土地；地产；大量across-the-board[4'kr3s`04'b3:d]adj.普遍的；包括一切的adv.普遍地act [1kt]n.法令；条例；行为vt.干...的事vi.行动acting ['1kti6]adj.(暂时)代理的Action ['1k54n]n.诉讼；行为；行动active ['1ktiv]adj.买卖活跃的；灵敏的activity [1k'tiviti]n.活动；所做的事(常用复数)；活动性actual ['1kt5u4l]n.现货adj.实际的；现实的actuary ['1ktju4ri]n.精算师Ad ['ei'di]n.广告(等于advertisement)adapt [4'd1pt]vt.使适应add [1d]vt.加；增加vi.增添addition [4'di54n]n.增加；增加的部分additional [4'di54n4l]adj.附加的；追加的；另外的add-on ['1d3n]n.增加的数目、数量等address [4'dres]vt.委托；写地址于...；称呼；对...正式讲话n.通讯处；地址addressee [`1dre'si:]n.收件人；收信人；(信用证)抬头人，收件人adept ['1dept]adj.熟练的；内行的n.能手，内行adequate ['1d4kw4t]adj.足够的，充分的；胜任的adhere [4d'hi4]vi.坚持；遵守adjourn [4'd94:n]vt.使...推迟vi.休会adjournment [4'd94:nm4nt]n.休庭；休会adjust [4'd98st]vt.理算；调整；修正adjuster [4'd98st4(r)]n.(产品的)检验员；装配工；(保险的)理算员adjustment [4'd98stm4nt]n.调节；理算；适应.调整adman ['1d`m1n]n.广告员(有时作广告部经理解)admass ['1dm1s]n.广告泛滥administer [4d'minist4]n.& vt.管理；执行；实施administration[4d`minis'trei54n]n.管理；执行administrative[4d'ministr4tiv]adj.行政的；管理的administrator[4d'ministreit4]n.(为他人管理业务、财产的)管理人；行政管理人员admission [4d'mi54n]n.承认；允许进入admit [4d'mit]vt.允许进入；接纳；承认vi.通往；允许；容纳有adopt [4'd3pt]vt.采纳；通过adulteration[4`d8lt4'rei54n]n.掺假，掺杂ad valorem(拉)(对商品征税而言)按照价值的；从价的advance [4d'v2:ns]vt.预支钱；提前；提出；提升vi.增加；提升n.预付款；增长adj.提前的advanced [4d'v2:nst]adj.先进的；预先的advantage [4d'v2:ntid9]n.优点；优势；收益vt.有利于vi.有利adventure [4d'vent54]n.商业投机；运务期adverse ['1dv4:s]adj.不利的；相反的advert ['1dv4:t]n.广告advertise ['1dv4taiz]vt.做广告vi.登广告advertisement[4d'v4:tism4nt]n.广告，做广告advertisement boarding广告牌advertising ['1dv4taizi6]n.广告业；广告(总称)advertorial [`1dv4't3:ri4l]n.社论式广告(指常作为杂志中心插页的正式广告文字)advice [4d'vais]n.通知单；通知书；通知；商业消息advisable [4d'vaiz4bl]adj.适宜的；可取的advise [4d'vaiz]vt.通知；建议vi.通知advisory [4d'vaiz4ri]adj.咨询的n.建议；报道advocate ['1dv4kit]vt.倡导；主张n.辩护律师affair [4'fe4]n.事态；情况；事务affect [4'fekt]vt.影响；感动affiliate [4'filieit]vt.与...有联系；联系；接纳为分支机构affiliation [4`fili'ei54n]n.联系；从属关系；联营公司affirm [4'f4:m]vt.证实；批准；确定vi.断言affirmation [1f4'mei5(4)n]n.断言；证实；批准affix [4'fiks]vt.(尤指在末尾)添上；附上(签名等)；盖章n.附加物；附件affluent ['1flu4nt]adj.富裕的；富足的afford [4'f3:d]vt.买得起；负担得起；(指事物)供给；给予；经得起affordable [4'f3:d4bl]adj.负担得起的affreight [4'freit]vt.租船运输affreightment [4'freitm4nt]n.租船运输afloat [4'fl4ut]adj.(在经济上)应付自如的；在船上的aforementioned[4'f3:`men54nd]adj.前文提到的(常用于法律文件)aforesaid [4'f3:sed]adj.上述的(常用于法律文献)after ['2:ft4]prep.在...之后；因为adj.以后的after-care ['2:ft4'ke4]adj.售后服务的afterclap ['2:ft4kl1p]n.意外后果afterdate ['2:ft4deit]出票后(汇票用语，表示在签发后若干天付款)after-hour price(证券)收盘后交易的证券价aftermarket ['2:ft4'm2:kit]n.二级市场after-sales ['2:ft4`seilz] n.售后against [4'genst]prep.对换；防备；对比ageism ['eid9iz4m]n.年龄歧视agency [eid94nsi]n.代理机构；代理agenda [4'd9end4]n.议事日程；日程；记事册agendize [4'd9endaiz]vt.将...列入议程agent ['eid94nt]vt.由...代理；由...作中介n.代理人；代理商aggregate ['1grigeit]n.总计vt.总计达adj.总的aggressive [4'gresiv]adj.过分的；放肆的；有进取心的agio ['1d9i4u]n.(纸币兑换硬币或一种货币兑换另一种币值较高货币的)贴水；贴汇业务；(外国汇票的)贴现。

高中英语词汇辨析系列16-30

高中英语词汇辨析系列16-30

16 account, account for和onaccount of1 account作名词用时，通常表示四种含义。

(1)表示“思考，考虑”，为不可数名词，相当于thought,consideration。

We should take into account the bad weather.我们必须考虑到坏天气。

=We should take the bad weather into account.(2)表示“利益，利润”，为不可数名词，相当于profit,advantage。

He found his account in doing the work.他从做那项工作中受益。

She put her knowledge to good account.她充分利用自己的知识。

(3)表示“账，账目，账户”，为可数名词。

Her job is keeping accounts.她的工作是记账。

He opened an account with the bank.他在那家银行开了一个账户。

名词()表示“叙述，报道《事件、人物)”，为可数She gave us an account of her life there.她给我们讲述了她在那里的生活。

Please give us a full account of what happened last night.请详细向我们说明昨晚发生的事情。

2 account for为短语动词，意为“说明(原因)，解释(理由)”，相当于explain,give the reasonfor。

He can't account for his absence.他不能说明缺席的原因。

How do you account for your behaviour?你怎样解释你的行为？③ on account of意为“因为，由于”，通常作状语，不作表语，相当于owing to，because of。

大学英语四、六级词汇(超全、打印版)

大学英语四、六级词汇(超全、打印版)

超全的大学英语四、六级词汇（适合打印版）一、英语四级词汇Aa art.一(个)；每一(个)abandon vt.丢弃；放弃，抛弃ability n.能力；能耐，本领able a.有能力的；出色的abnormal a.不正常的；变态的aboard ad.在船(车)上；上船about prep.关于；在…周围above prep.在…上面；高于abroad ad.(在)国外；到处absence n.缺席，不在场；缺乏absent a.不在场的；缺乏的absolute a.绝对的；纯粹的absolutely ad.完全地；绝对地absorb vt.吸收；使专心abstract a.抽象的n.摘要abundant a.丰富的；大量的abuse vt.滥用；虐待n.滥用academic a.学院的；学术的academy n.私立中学；专科院校accelerate vt.(使)加快；促进acceleration n.加速；加速度accent n.口音，腔调；重音accept vt.vi.接受；同意acceptable a.可接受的，合意的acceptance n.接受，验收；承认access n.接近；通道，入口accessory n.同谋，从犯；附件accident n.意外的；事故accidental a.偶然的；非本质的accommodate vt.容纳；供应，供给accommodation n.招待设备；预定铺位accompany vt.陪伴，陪同；伴随accomplish vt.达到(目的)；完成accord vt.使一致；给予accordance n.一致；和谐；授予accordingly ad.因此，所以；照着account n.记述；解释；帐目accumulate vt.积累vi.堆积accuracy n.准确(性)；准确度accurate a.准确的，正确无误的accuse vt.指责；归咎于accustom vt.使习惯accustomed a.惯常的；习惯的ache vi.痛；想念n.疼痛achieve vt.完成，实现；达到achievement n.完成；成就，成绩acid n.酸；酸的，酸性的acquaintance n.认识；了解；熟人acquire vt.取得；获得；学到acre n.英亩(=6.07亩)across prep.横过；在…对面act vi.行动；见效n.行为action n.行动；作用；功能active a.活跃的；积极的activity n.活动；活力；行动actor n.男演员；演剧的人actress n.女演员actual a.实际的；现行的actually ad.实际上；竟然acute a.尖的，锐的；敏锐的ad n.广告adapt vt.使适应；改编add vt.添加，附加，掺加addition n.加，加法；附加物additional a.附加的，追加的address n.地址；演说；谈吐adequate a.足够的；可以胜任的adjective n.形容词a.形容词的adjust vt.调整，调节；校正administration n.管理；管理部门admire vt.钦佩，羡慕，赞赏admission n.允许进入；承认admit vt.承认；准许…进入adopt vt.收养；采用；采取adult n.成年人a.成年的advance vi.前进；提高n.进展advanced a.先进的；高级的advantage n.优点，优势；好处adventure n.冒险；惊险活动adverb n.副词advertisement n.广告；公告；登广告advice n.劝告；忠告；意见advisable n.明智的；可取的advise vt.劝告；建议；通知aeroplane n.飞机affair n.事情，事件；事务affect vt.影响；感动affection n.慈爱，爱；爱慕afford vt.担负得起…；提供afraid a.害怕的；担心的Africa n.非洲African a.非洲的n.非洲人after prep.在…以后；次于afternoon n.下午，午后afterward ad.后来，以后again ad.又一次；而且against prep.倚在；逆，对着age n.年龄；时代vt.变老agency n.经办；代理；代理处agent n.代理人，代理商aggressive a.侵略的；好斗的ago ad.以前agony n.极度痛苦agree vi.同意；持相同意见agreement n.协定，协议；同意agriculture n.农业，农艺；农学ahead ad.在前；向前；提前aid n.帮助，救护；助手aim vi.瞄准，针对；致力air n.空气；空中；外观aircraft n.飞机，飞行器airline n.航空公司；航线airplane n.飞机airport n.机场，航空站alarm n.惊恐，忧虑；警报alcohol n.酒精，乙醇alike a.同样的，相同的alive a.活着的；活跃的all a.全部的prep.全部allow vt.允许，准许；任alloy n.合金；(金属的)成色almost ad.几乎，差不多alone a.单独的ad.单独地along prep.沿着ad.向前aloud ad.出声地，大声地alphabet n.字母表，字母系统already ad.早已，已经also ad.亦，也；而且，还alter vt.改变，变更；改做alternative n.替换物；取舍，抉择although conj.尽管，虽然altitude n.高，高度；高处altogether ad.完全；总而言之aluminium n.铝always ad.总是，一直；永远a.m (缩)上午，午前amaze vt.使惊奇，使惊愕ambition n.雄心，抱负，野心ambulance n.救护车；野战医院America n.美洲；美国American a.美洲的n.美国人among prep.在…之中amongst prep在…之中(=among) amount n.总数；数量；和ampere n.安培amplify vt.放大，增强；扩大amuse vt.逗…乐；给…娱乐analyse vt.分析，分解，解析analysis n.分析，分解，解析ancestor n.祖宗，祖先anchor n.锚vi.抛锚，停泊ancient a.古代的，古老的and conj.和，又，并，则angel n.天使，神差，安琪儿anger n.怒，愤怒vt.使发怒angle n.角，角度angry a.愤怒的，生气的animal n.动物，兽a.动物的ankle n.踝，踝节部announce vt.宣布，宣告，发表announcer n.宣告者；播音员annoy vt.使恼怒；打搅annual a.每年的n.年报another a.再一个的；别的answer vt.回答；响应；适应ant n.蚂蚁anticipate vt.预料，预期，期望anxiety n.焦虑，忧虑；渴望anxious a.忧虑的；渴望的any a.什么，一些；任何的anybody prep.任何人anyhow ad.无论如何anyone pron.任何人anything pron.任何事物；一切anyway ad.无论如何anywhere ad.在什么地方apart ad.相隔；分开；除去apartment n.一套公寓房间apologize vi.道歉，谢罪，认错apology n.道歉，认错，谢罪apparatus n.器械，仪器；器官apparent a.表面上的；明显的appeal vi.&n.呼吁；申述appear vi.出现；来到；似乎appearance n.出现，来到；外观appetite n.食欲，胃口；欲望apple n.苹果，苹果树appliance n.用具，器具，器械applicable a.能应用的；适当的application n.请求，申请；施用apply vt.应用，实施，使用appoint vt.任命，委任；约定appointment n.任命；约定，约会appreciate vt.欣赏；领会；感谢approach vt.向…*近n.*近appropriate a.适当的，恰当的approval n.赞成，同意；批准approve vt.赞成，称许；批准approximate a.近似的vt.近似approximately ad.近似地，大约April n.四月Arabian a.阿拉伯的arbitrary a.随心所欲的；专断的architecture n.建筑学；建筑式样area n.面积；地区；领域argue vi.争论，争辩，辩论argument n.争论，辩论；理由arise vi.出现；由…引起arithmetic n.算术，四则运算arm n.臂；臂状物；武器army n.军队；陆军around prep.在…周围arouse vt.引起，唤起；唤醒arrange vt.筹备；整理；调解arrangement n.整理，排列；安排arrest vt.逮捕，拘留；阻止arrival n.到达；到来；到达者arrive vi.到达；来临；达到arrow n.箭；箭状物art n.艺术，美术；技术article n.文章；条款；物品artificial a.人工的；娇揉造作的artist n.艺术家，美术家artistic a.艺术的；艺术家的as conj.当…的时候ash n.灰，灰末；骨灰ashamed a.惭愧(的)；羞耻(的) Asia n.亚洲Asian a.亚洲的n.亚洲人aside ad.在旁边，到旁边ask vt.问；要求；邀请asleep a.睡着的，睡熟的aspect n.方面；样子，外表assemble vt.集合，召集；装配assembly n.集合；集会；装配assess vt.对(财产等)估价assign vt.指派；分配；指定assignment n.任务，指定的作业assist vt.援助，帮助；搀扶assistant n.助手，助理；助教associate vi.交往n.伙伴，同事association n.协会，团体；联合assume vt.假定；承担；呈现assure vt.使确信；向…保证astonish vt.使惊讶，使吃惊astronaut n.宇宙航行员，宇航员at prep.在…里；在…时athlete n.运动员；田径运动员Atlantic a.大西洋的n.大西洋atmosphere n.大气；空气；气氛atmospheric a.大气的；大气层的atom n.原子；微粒；微量atomic a.原子的；原子能的attach vt.缚，系，贴；附加attack vt.&vi.&n.攻击，进攻attain vt.达到，获得，完成attempt vt.尝试，试图n.企图attend vt.出席；照顾，护理attention n.注意，留心；注意力attentive a.注意的；有礼貌的attitude n.态度，看法；姿势attract vt.吸引；引起，诱惑attraction n.吸引；吸引力；引力attractive a.有吸引力的attribute vt.把…归因于n.属性audience n.听众，观众，读者August n.八月aunt n.伯母，婶母，姑母aural a.耳的，听觉的Australia n.澳大利亚Australian a.澳大利亚的author n.作者，作家authority n.当局，官方；权力auto n.(口语)汽车automatic a.自动的；机械的automation n.自动，自动化automobile n.汽车，机动车autumn n.秋，秋季auxiliary a.辅助的；附属的available a.可利用的；通用的avenue n.林荫道，道路；大街average n.平均数a.平均的aviation n.航空，航空学avoid vt.避免，躲开；撤消await vt.等候，期待awake a.醒着的vt.唤醒award n.奖，奖品；判定aware a.知道的，意识到的away ad.离开，远离；…去awful a.令人不愉快的awfully ad.令人畏惧的；很awkward a.笨拙的；尴尬的ax n.斧子axis n.轴，轴线；中心线Bbaby n.婴儿；孩子气的人back ad.在后；回原处；回background n.背景，后景，经历backward a.向后的；倒的ad.倒bacteria n.细菌bad a.坏的，恶的；严重的badly ad.坏，差；严重地badminton n.羽毛球bag n.袋，包，钱包，背包baggage n.行李bake vt.烤，烘，焙；烧硬balance vt.使平衡；称n.天平ball n.球，球状物；舞会balloon n.气球，玩具气球banana n.香蕉；芭蕉属植物band n.乐队；带；波段bang n.巨响，枪声；猛击bank n.银行；库；岩，堤banner n.旗，旗帜，横幅bar n.酒吧间；条，杆；栅barber n.理发师bare a.赤裸的；仅仅的bargain n.交易vi.议价；成交bark n.吠叫声vi.吠，叫barn n.谷仓；牲口棚barrel n.桶；圆筒；枪管barrier n.栅栏，屏障；障碍base n.基础，底层；基地basic a.基本的，基础的basically ad.基本上basin n.盆，洗脸盆；盆地basis n.基础，根据basket n.篮，篓，筐basketball n.篮球；篮球运动bat n.球拍；短棍；蝙蝠bath n.浴，洗澡；浴缸bathe vt.给…洗澡；弄湿bathroom n.浴室；盥洗室battery n.电池；一套，一组battle n.战役；斗争vi.作战bay n.湾；山脉中的凹处B.C. (缩)公元前be aux.v.&vi.是，在，做beach n.海滩，湖滩，河滩beam n.梁；横梁；束，柱bean n.豆，蚕豆bear n.熊；粗鲁的人bear vt.容忍；负担；生育beard n.胡须，络腮胡子beast n.兽，野兽；牲畜beat vt.&vi.打，敲；打败beautiful a.美的，美丽的beauty n.美，美丽；美人because conj.由于，因为become vi.变成；成为，变得bed n.床，床位；圃；河床bee n.蜂，密蜂；忙碌的人beef n.牛肉；菜牛beer n.啤酒before prep.在…以前；向…beg vt.&vi.乞求；请求beggar n.乞丐，穷人begin vi.开始vt.开始beginner n.初学者，生手beginning n.开始，开端；起源behalf n.利益，维护，支持behave vi.表现，举止；运转behavior n.行为，举止，态度behind prep.在…后面being n.存在；生物；生命belief n.信任，相信；信念believe vt.相信；认为bell n.钟，铃，门铃；钟声belong vi.属于，附属beloved a.为…的爱的n.爱人below prep.在…下面(以下) belt n.带，腰带；皮带；区bench n.长凳，条凳；工作台bend vt.使弯曲vi.弯曲beneath prep.在…下方beneficial a.有利的，有益的benefit n.利益；恩惠；津贴berry n.浆果(如草莓等) beside prep.在…旁边besides ad.而且prep.除…之外best a.最好的；最大的bet vt.&vi.&n.打赌betray vt.背叛；辜负；泄漏better a.较好的ad.更好地between prep.在…中间beyond prep.在…的那边Bible n.基督教《圣经》bicycle n.自行车，脚踏车big a.大的，巨大的bike n.自行车vi.骑自行车bill n.账单；招贴；票据billion num.万亿(英)bind vt.捆绑；包扎；装钉biology n.生物学；生态学bird n.鸟，禽birth n.分娩，出生；出身birthday n.生日，诞生的日期biscuit n.(英)饼干；(美)软饼bit n.一点，一些，小片bite vt.咬，叮，螫；剌穿bitter a.痛苦的；严寒的bitterly ad.苦苦地；悲痛地black a.黑色的；黑暗的blackboard n.黑板blade n.刀刃，刀片；叶片blame vt.责备，把…归咎于blank a.空白的n.空白blanket n.毛毯，毯子，羊毛毯blast n.爆炸，冲击波vt.炸blaze n.火；闪光vi.燃烧bleed vi.出血，流血；泌脂blend vt.&vi.&n.混和bless vt.为…祝福blind a.瞎的；盲目的block n.街区vt.堵塞，拦阻blood n.血，血液；血统bloom n.花；开花，开花期blossom n.花，开花vi.开花blow vi.吹，吹动；吹响blue a.蓝色的n.蓝色board n.板vt.上(船、车等) boast vi.自夸vt.吹嘘boat n.小船，艇；渔船body n.身体；主体；尸体boil vi.沸腾；汽化vt.煮沸bold a.大胆的；冒失的bolt n.螺栓；插销vt.闩门bomb n.炸弹vt.轰炸bond n.联结，联系；公债bone n.骨，骨骼book n.书，书籍vt.预定boot n.靴子，长统靴booth n.货摊；公用电话亭border n.边，边缘；边界bore vt.使厌烦；钻，挖born a.天生的；出生的borrow vt.借，借用，借人bosom n.胸，胸部；内心boss n.老板，上司vt.指挥both pron.两者(都)bother vt.烦扰，迷惑n.麻烦bottle n.瓶，酒瓶；一瓶bottom n.底，底部，根基bough n.树枝bounce vi.反跳，弹起；跳起bound a.一定的；有义务的boundary n.分界线，办界bow n.弓；蝴蝶结；鞠躬bowl n.碗，钵；碗状物box n.箱，盒；包箱box vi.拳击，打拳boy n.男孩，少年；家伙brain n.脑，脑髓；脑力brake n.闸，刹车vi.制动branch n.树枝；分部；分科brand n.商品；烙印vt.铭刻brandy n.白兰地酒brass n.黄铜；黄铜器brave a.勇敢的，华丽的bread n.面包；食物，粮食breadth n.宽度，幅度；幅面break vt.打破；损坏；破坏breakfast n.早饭，早餐breast n.乳房；胸脯，胸膛breath n.气息，呼吸；气味breathe vi.呼吸vt.呼吸breed n.品种vt.使繁殖breeze n.微风，和风brick n.砖，砖块；砖状物bridge n.桥，桥梁；桥牌brief a.简短的；短暂的bright a.明亮的；聪明的brighten vt.使发光；使快活brilliant a.光辉的；卓越的brim n.边，边缘；帽沿bring vt.带来；引出；促使brisk a.活泼的；清新的bristle n.短而硬的毛；鬃毛Britain n.不列颠，英国British a.不列颠的，英联邦的brittle a.脆的；易损坏的broad a.宽的，阔的；广泛的broadcast n.广播，播音broken a.被打碎的，骨折的bronze n.青铜；青铜制品brood n.同窝幼鸟vt.孵(蛋) brook n.小河，溪流broom n.扫帚brother n.兄弟；同事，同胞brow n.额；眉，眉毛brown n.褐色，棕色bruise n.青肿，伤痕；擦伤brush n.刷子，毛刷；画笔brute n.禽兽，畜生bubble n.泡vi.冒泡，沸腾bucket n.水桶；吊桶；铲斗bud n.芽，萌芽；蓓蕾build vt.建筑；建立；创立building n.建筑物，大楼；建筑bulb n.电灯泡；球状物bulk n.物体，容积，大批bull n.公牛；雄的象bullet n.枪弹，子弹，弹丸bunch n.束，球，串；一群bundle n.捆，包，束；包袱burden n.担子，重担；装载量bureau n.局，司，处；社，所burn vi.烧，燃烧n.烧伤burst vt.使爆裂vi.&n.爆炸bury vt.埋葬，葬；埋藏bus n.公共汽车bush n.灌木，灌木丛，矮树business n.商业，生意；事务busy a.忙的，繁忙的but conj.但是，可是butcher n.屠夫；屠杀者butter n.黄油；奶油butterfly n.蝴蝶button n.扣子；按钮vt.扣紧buy vt.买，购买vi.买by prep.在…旁；被，由Ccabbage n.洋白菜，卷心菜cabin n.小屋；船舱，机舱cabinet n.橱，柜；内阁cable n.缆，索；电缆；电报cafe n.咖啡馆；小餐厅cafeteria n.自助食堂cage n.笼；鸟笼，囚笼cake n.饼，糕，蛋糕calculate vt.计算；估计；计划calculation n.计算，计算结果calculator n.计算器，计算者calendar n.日历，历书；历法call vt.把…叫做；叫，喊calm a.静的，平静的camel n.骆驼camera n.照相机，摄影机camp n.野营，营地，兵营campaign n.战役；运动campus n.校园，学校场地can aux.v.能，会，可能can n.罐头，听头；容器Canada n.加拿大Canadian a.加拿大的canal n.运河；沟渠；管cancel vt.取消，撤消；删去cancer n.癌，癌症，肿瘤candidate n.候选人；投考者candle n.蜡烛；烛形物；烛光candy n.糖果；砂糖结晶cannon n.大炮，火炮；榴弹炮canoe n.独木舟，皮艇，划子canteen n.小卖部；临时餐室canvas n.粗帆布；一块油画布cap n.帽子，便帽；帽状物capable a.有能力的，有才能的capacity n.容量；能力；能量capital n.资本，资金；首都captain n.陆军上尉；队长captive n.俘虏，被监禁的人capture vt.捕获，俘获；夺得car n.汽车，小汽车，轿车carbon n.碳card n.卡，卡片，名片care vi.关心，介意n.小心career n.生涯，职业，经历careful a.仔细的；细致的careless a.粗心的，漫不经心的cargo n.船货，货物carpenter n.木工，木匠carpet n.地毯，毡毯，毛毯carriage n.客车厢；四轮马车carrier n.运输工具；运载工具carrot n.胡罗卜carry vt.携带；运载；传送cart n.二轮运货马车carve vt.刻，雕刻；切开case n.情况；事实；病例case n.箱(子)，盒(子)，套cash n.现金，现款cassette n.盒式录音带；盒子cast vt.投，扔，抛；浇铸castle n.城堡；巨大建筑物casual a.偶然的；随便的cat n.猫，猫科，猫皮catalog n.目录，目录册catch vt.捉住；赶上；领会cathedral n.总教堂；大教堂cattle n.牛；牲口，家畜cause n.原因，理由；事业cave n.山洞，洞穴，窑洞cease vi.&vi.&n.停止，停息ceiling n.天花板，顶蓬celebrate vt.庆祝；歌颂，赞美cell n.细胞；小房间cellar n.地窑，地下室cement n.水泥；胶泥vt.粘结cent n.分；分币；百centigrade a.百分度的centimetre n.公分，厘米central a.中心的；主要的centre n.中心；中枢vt.集中century n.世纪，百年ceremony n.典礼，仪式；礼节certain a.确实的；肯定的certainly ad.一定，必定；当然certainty n.必然；肯定certificate n.证书，证件，执照chain n.链，链条，项圈chair n.椅子；主席chairman n.主席；议长，会长chalk n.白垩；粉笔challenge n.挑战；要求，需要chamber n.会议室；房间；腔champion n.冠军，得胜者chance n.机会，机遇；可能性change n.改变，变化；零钱channel n.海峡；渠道；频道chapter n.章，回，篇character n.性格；特性；角色characteristic a.特有的n.特性charge vt.索价；控告n.费用charity n.施舍；慈善事业charming a.迷人的，可爱的chart n.图，图表；海图chase n.追逐，追赶，追求cheap a.廉价的；劣质的cheat vt.骗取；哄vi.行骗check vt.检查；制止n.检查cheek n.面颊，脸蛋cheer vt.使振作；欢呼cheerful a.快乐的，愉快的cheese n.乳酪，干酪chemical a.化学的n.化学制品chemist n.化学家；药剂师chemistry n.化学cheque n.支票cherry n.樱桃；樱桃树chess n.棋；国际象棋chest n.胸腔，胸膛；箱子chew vt.咀嚼，嚼碎chicken n.小鸡，小鸟；鸡肉chief a.主要的；首席的child n.小孩，儿童；儿子childhood n.童年，幼年；早期childish a.孩子的；幼稚的chill vt.使变冷n.寒冷chimney n.烟囱，烟筒；玻璃罩chin n.颏，下巴China n.中国china n.瓷器，瓷料Chinese a.中国的n.中国人chocolate n.巧克力；巧克力糖choice n.选择，抉择choke vt.使窒息；塞满choose vt.选择，挑选；情愿chop vt.砍，劈；切细vi.砍Christian n.基督教徒；信徒Christmas n.圣诞节church n.教堂，礼拜堂；教会cigarette n.香烟，纸烟，卷烟cinema n.电影院；电影，影片circle n.圆，圆周；圈子circuit n.电路；环行；巡行circular a.圆的；循环的circulate vt.使循环vi.循环circumference n.圆周，周长，圆周线circumstance n.情况，条件；境遇citizen n.公民；市民，居民city n.城市，都市civil a.公民的；文职的civilization n.文明，文化；开化civilize vt.使文明；教育claim vt.声称，主张；索取clap vi.拍手vt.拍，轻拍clarify vt.澄清，阐明clasp n.扣子，钩子；别针class n.班，班级；阶级classical a.古典的；经典的classification n.分类；分级；分类法classify vt.把…分类classmate n.同班同学classroom n.教室，课堂claw n.爪，脚爪，螯clay n.粘土，泥土；肉体clean a.清洁的；纯洁的clear a.清晰的vt.清除clearly ad.明白地，清晰地clerk n.店员；办事员，职员clever a.聪明的；机敏的cliff n.悬崖，峭壁climate n.气候；风土，地带climb vi.攀登，爬vt.爬cloak n.斗篷；覆盖(物)clock n.钟，仪表close vt.关，闭；结束closely ad.紧密地，接近地cloth n.布；衣料；桌布clothe vt.给…穿衣服clothes n.衣服，服装；被褥clothing n.衣服，被褥cloud n.云；云状物；阴影cloudy a.多云的；云一般的club n.俱乐部，夜总会clue n.线索，暗示，提示clumsy a.笨拙的；愚笨的coach n.长途公共汽车coal n.煤，煤块coarse a.粗的，粗糙的coast n.海岸，海滨(地区)coat n.外套，上衣；表皮cock n.公鸡；雄禽；旋塞code n.准则；法典；代码coffee n.咖啡，咖啡茶coil n.(一)卷；线圈vt.卷coin n.硬币；铸造(硬币)cold a.冷的；冷淡的n.冷collapse vi.倒坍；崩溃，瓦解collar n.衣领，项圈colleague n.同事，同僚collect vt.收集vi.收款collection n.搜集，收集；收藏品collective a.集体的；集合性的college n.学院；大学collision n.碰撞；冲突colonel n.陆军上校；中校colony n.殖民地；侨居地color n.颜色，彩色；颜料column n.柱，支柱，圆柱comb n.梳子vt.梳理combination n.结合，联合；化合combine vt.使结合；兼有come vi.来，来到；出现comfort n.舒适；安慰vt.安慰comfortable a.舒适的，安慰的command vt.命令，指挥；控制commander n.司令官，指挥员comment n.评论，意见；注释commerce n.商业，贸易；社交commercial a.商业的；商品化的commission n.委任状；委员会commit vt.犯(错误);干(坏事) committee n.委员会；全体委员common a.普通的；共同的commonly ad.普通地，一般地communicate vi.通讯；传达；传播communication n.通讯；传达；交通communism n.共产主义communist n.共产党员community n.社区；社会；公社companion n.同伴；共事者；伴侣company n.公司，商号；同伴comparative a.比较的，相对的compare vt.比较，对照；比作comparison n.比较，对照；比似compass n.罗盘，指南针；圆规compel vt.强迫，迫使屈服compete vi.比赛；竞争；对抗competent a.有能力的；应该做的competition n.竞争，比赛compile vt.编辑，编制，搜集complain vi.抱怨，拆苦；控告complaint n.抱怨；怨言；控告complete a.完整的；完成的completely ad.十分，完全地complex a.结合的；复杂的complicate vt.使复杂；使陷入complicated a.复杂的，难懂的component n.组成部分；分；组件compose vt.组成，构成；创作composition n.构成；作品；写作compound n.化合物；复合词comprehension n.理解，理解力；领悟comprehensive a.广泛的；理解的compress vt.压紧，压缩comprise vt.包含，包括；构成compromise n.妥协，和解compute vt.计算，估计，估算computer n.计算机，电脑comrade n.同志，亲密的同伴conceal vt.把…隐藏起来concentrate vt.集中；聚集；浓缩concentration n.集中；专注；浓缩concept n.概念，观念，设想concern n.关心，挂念；关系concerning prep.关于concert n.音乐会，演奏会conclude vt.推断出；结束conclusion n.结论，推论；结尾concrete n.混凝土；具体物condemn vt.谴责，指责；判刑condense vt.压缩，使缩短condition n.状况，状态；环境conduct n.举止，行为；指导conductor n.售票员；(乐队)指挥conference n.会议，讨论会confess vt.供认，承认；坦白confidence n.信任；信赖；信心confident n.确信的，自信的confine vt.限制；禁闭confirm vt.证实，肯定；批准conflict n.争论；冲突；斗争confuse vt.使混乱，混淆confusion n.混乱；骚乱；混淆congratulate vt.祝贺，向…道喜congratulation n.祝贺；祝贺词congress n.大会；国会，议会conjunction n.接合，连接；连接词connect vt.连接，连结；联系connection n.连接，联系；连贯性conquer vt.征服，战胜；破除conquest n.攻取，征服；克服conscience n.良心，道德心conscious a.意识到的；有意的consciousness n.意识，觉悟；知觉consent n.同意，赞成vi.同意consequence n.结果，后果consequently ad.因此，因而，所以conservation n.保存，保护；守恒conservative a.保守的n.保守的人consider vt.认为；考虑；关心considerable a.相当大的；重要的considerate a.考虑周到的；体谅的consideration n.考虑，思考；体贴consist vi.由…组成；在于consistent a.坚持的，一贯的constant a.经常的；永恒的constitution n.章程；体质；构造construct vt.建造；建设；构筑construction n.建造；建筑；建筑物consult vt.请教，查阅consume vt.消耗，消费；消灭consumption n.消耗量；消耗contact vt.使接触；与…联系contain vt.包含，容纳；等于container n.容器；集装箱contemporary a.当代的，同时代的contempt n.轻蔑；藐视；受辱content n.内容，目录；容量content a.满意的，满足的contest vt.争夺，争取；辩驳continent n.大陆；陆地；洲continual a.不断的；连续的continue vt.继续，连续；延伸continuous a.连续不断的，持续的contract n.契约，合同；婚约contradiction n.矛盾，不一致；否认contrary a.相反的n.相反contrast n.对比，对照，悬殊contribute vt.捐献，捐助；投稿control vt.控制，克制n.控制convenience n.便利，方便；厕所convenient a.便利的；近便的convention n.习俗，惯例；公约conventional a.普通的；习惯的conversation n.会话，非正式会谈conversely ad.相反地conversion n.转变，转化；改变convert vt.使转变；使改变convey vt.传送；运送；传播convince vt.使确信，使信服cook vt.烹调，煮vt.烧菜cool a.凉的，冷静的cooperate vi.合作，协作；配合coordinate vt.使协调，调节cope vi.对付，应付copper n.铜；铜币，铜制器copy n.抄件vt.抄写，复制cord n.细绳，粗线，索cordial a.真诚的，诚恳的core n.果实的心，核心corn n.谷物；(英)小麦corner n.角；犄角；边远地区corporation n.公司，企业；社团correct a.正确的vt.纠正correction n.改正，纠正，修改correspond vi.相符合；相当correspondent n.通信者；通讯员corresponding a.相应的；符合的corridor n.走廊，回廊，通路cost n.价格，代价；成本costly a.昂贵的；价值高的cottage n.村舍，小屋cotton n.棉；棉线；棉布cough vi.咳，咳嗽n.咳嗽could aux.v.(can的过去式) council n.理事会，委员会count vt.计算vi.数，计数counter n.柜台；计数器country n.国家，国土；农村countryside n.乡下，农村county n.英国的郡，美国的县couple n.夫妇；(一)对；几个courage n.勇气，胆量，胆识course n.课程；过程；一道菜court n.法院，法庭；庭院cousin n.堂(或表)兄弟(姐妹) cover vt.盖，包括n.盖子cow n.母牛，奶牛；母兽coward n.懦夫；胆怯者crack n.裂缝，裂纹vi.爆裂craft n.工艺；手艺，行业crane n.起重机，摄影升降机crash vi.碰撞，坠落n.碰撞crawl vi.爬，爬行crazy a.疯狂的，荒唐的cream n.奶油，乳脂；奶油色create vt.创造；引起，产生creative a.创造性的，创作的creature n.生物，动物，家畜credit n.信用贷款；信用creep vi.爬行；缓慢地行进crew n.全体船员cricket n.板球；蟋蟀crime n.罪，罪行；犯罪criminal n.犯人，罪犯，刑事犯cripple n.跛子；残废的人crisis n.危机；存亡之际critic n.批评家，爱挑剔的人critical a.决定性的；批评的criticism n.批评；批判；评论criticize vt.批评；评论；非难crop n.农作物，庄稼；一熟cross vt.穿过；使交*crow n.鸦，乌鸦vi.啼crowd n.群；大众；一伙人crown n.王冠，冕；花冠crude a.简陋的；天然的cruel a.残忍的，残酷的crush vt.压碎，碾碎；镇压crust n.面包皮；硬外皮cry vi.哭，哭泣；叫喊crystal n.水晶，结晶体；晶粒cube n.立方形；立方cubic a.立方形的；立方的cucumber n.黄瓜cultivate vt.耕；种植；培养culture n.文化，文明；教养cunning a.狡猾的，狡诈的cup n.杯子；(一)杯；奖杯cupboard n.碗柜，碗碟橱；食橱cure vt.医治；消除n.治愈curiosity n.好奇，好奇心；珍品curious a.好奇的；稀奇古怪的curl n.卷毛；螺旋vi.卷曲current a.当前的；通用的curse n.诅咒，咒骂；天谴curtain n.帘，窗帘；幕(布) curve n.曲线；弯vt.弄弯cushion n.垫子，坐垫，*垫custom n.习惯，风俗；海关customer n.顾客，主顾cut vt.切，割，剪；减少cycle n自行车，循环Ddaily a.每日的n.日报dairy n.牛奶场；乳制品dam n.水坝，水堤；障碍物damage vt.损害，毁坏n.损害damp a.潮湿的，有湿气的dance vi.跳舞；摇晃n.舞danger n.危险；危险事物dangerous a.危险的，不安全的dare vt.&aux.v.敢；竟敢daring a.大胆的，勇敢的dark a.暗的；黑色的darling n.亲爱的人；宠儿dash vt.使猛撞；溅n.猛冲data n.数据; 资料date n.日期vt.注…日期daughter n.女儿dawn n.黎明；开端vi.破晓day n.(一)天，白昼，白天daylight n.白昼，日光；黎明dead a.死的，无生命的deadly a.致命的，死一般的deaf a.聋的；不愿听的deal n.买卖；待遇vt.给予dear a.亲爱的int.啊death n.死，死亡；灭亡debate n.&vi.争论，辩论debt n.债，债务，欠债decade n.十年，十年期decay vi.腐烂；衰败n.腐烂deceit n.欺骗，欺诈deceive vt.欺骗，蒙蔽，行骗December n.十二月decent a.正派的；体面的decide vt.决定，决心；解决decision n.决定，决心；果断deck n.甲板；舱面；层面declare vt.断言；声明；表明decorate vt.装饰，装璜，修饰decrease vi.&n.减少，减少deduce vt.演绎，推论，推断deed n.行为；功绩；契约deep a.深的；纵深的deepen vt.加深vi.深化deer n.鹿defeat vt.战胜，击败；挫败defect n.缺点，缺陷，欠缺defence n.防御；防务；辩护defend vt.保卫，防守define vt.给…下定义；限定definite a.明确的；肯定的definitely ad.一定地，明确地definition n.定义，释义；定界degree n.程度；度；学位delay vt.推迟；耽搁；延误delete vt.删除；擦掉delegation n.代表团delicate a.纤细的；易碎的delicious a.美味的，怡人的delight n.快乐vt.使高兴deliver vt.投递，送交；发表delivery n.投递；交付；分娩demand vt.要求；需要；询问democracy n.民主，民主制democratic a.民主的，民主政体的demonstrate vt.说明；论证；表露dense a.密集的；浓厚的density n.密集，稠密；密度deny vt.否定；拒绝相信depart vi.离开，起程；出发department n.部，司，局，处，系departure n.离开，出发，起程depend vi.依*，依赖；相信dependent a.依*的，依赖的deposit vt.使沉淀；存放depress vt.使沮丧；按下depth n.深度；深厚；深处derive vt.取得vi.起源descend vi.下来，下降；下倾describe vt.形容；描写，描绘description n.描写，形容；种类desert n.沙漠vt.离弃；擅离deserve vt.应受，值得design vt.设计n.设计；图样desirable a.值得相望的；可取的desire vt.相望；要求n.愿望desk n.书桌，办公桌despair n.绝望vi.绝望desperate a.拼死的；绝望的despise vt.鄙视，蔑视despite prep.不管，不顾destination n.目的地，终点；目标destroy vt.破坏；消灭；打破destruction n.破坏，毁灭，消灭detail n.细节；枝节；零件detect vt.察觉，发觉；侦察detection n.察觉，发觉；侦察determination n.决心；决定；确定determine vt.决定；查明；决心develop vt.发展；形成；开发development n.发展；开发；生长device n.器械，装置；设计devil n.魔鬼，恶魔devise vt.设计，发明devote vt.将…奉献，致力于dew n.露，露水diagram n.图解，图表，简图dial n.钟面；拨号盘vt.拨dialect n.方言，土语，地方话dialog n.对话，对白diameter n.直径diamond n.金钢石，钻石；菱形diary n.日记，日记簿dictate vt.&vi.口授；命令dictation n.口授笔录，听写dictionary n.词典，字典die vi.死，死亡；灭亡differ vi.不同，相异difference n.差别；差；分歧different a.差异的；各种的difficult a.困难的；难对付的difficulty a.困难；难事；困境dig vt.掘，挖；采掘digest vt.消化；领会n.文摘digital a.数字的，计数的diligent a.勤勉的，勤奋的dim a.昏暗的；朦胧的dimension n.尺寸，尺度；面积dinner n.正餐，主餐；宴会dip vt.浸，蘸vi.浸一浸direct a.直接的；直率的direction n.方向，方位；指导directly ad.直接地；立即director n.指导者；理事；导演dirt n.尘，土；污物，污垢dirty a.脏的；下流的disable vt.使无能，使伤残disadvantage n.不利，不利地位disagree vi.有分歧；不一致disappear vi.不见，失踪；消失disappoint vt.使失望，使受挫折disaster n.灾难，灾祸；天灾disk n.圆盘，唱片；磁盘discard vt.丢弃，抛弃，遗弃discharge vt.释放；排出n.释放discipline n.纪律；训练vt.训练disclose vt.揭开，揭发；透露discourage vt.使泄气，使灰心discover vt.发现；暴露，显示discovery n.发现；被发现的事物discuss vt.讨论，谈论；论述discussion n.讨论，谈论；论述disease n.病，疾病；病害disguise vi.隐瞒，掩埋n.假装disgust n.厌恶，憎恶dish n.碟，盘子；菜肴dishonour n.不光彩；丢脸的人dislike vt.&n.不喜爱，厌恶dismiss vt.不再考虑；解雇disorder n.混乱，杂乱；骚乱display vt.陈列，展览；显示disposal n.丢掉，处理，销毁dispose vi.去掉，丢掉；销毁displease vt.使不愉快，使生气dispute vi.争论，争执n.争论dissatisfy vi.使不满，使不平dissolve vt.使溶解；解散distance n.距离，间距；远处distant a.在远处的，疏远的distinct a.与其他不同的distinction n.差别，不同，区分distinguish vt.区别，辨别，认别distress n.忧虑，悲伤；不幸distribute vt.分发，分送；分布distribution n.分发，分配；分布district n.区；地区，区域disturb vt.打扰，扰乱；弄乱ditch n.沟，沟渠，渠道dive vi.跳水；潜水；俯冲diverse a.不一样的，相异的divide vt.分；分配；分开division n.分，分配；除法divorce n.离婚，离异vi.离婚do aux.v. vt.做，干，办dock n.船坞；码头；船厂doctor n.医生，医师；博士document n.公文，文件；证件dog n.狗，犬，犬科动物dollar n.元(货币单位) domestic a.本国的；家庭的donkey n.驴；笨蛋door n.门，通道；一家dorm n.宿舍dormitory n.集体寝室；宿舍dose n.剂量，用量；一剂dot n.点，圆点vt.打点于double a.两倍的；双的doubt n.怀疑；疑虑vt.怀疑doubtful a.难以预测的；怀疑的doubtless ad.无疑地；很可能down ad.向下，在下面downstairs ad.在楼下a.楼下的downward a.向下的ad.向下地dozen n.一打，十二个draft n.草稿；汇票vt.起草drag vt.拖，拉；拖曳dragon n.龙；凶暴的人drain vt.排去；放水n.耗竭drama n.一出戏剧，剧本dramatic a.引人注目的，戏剧的draw vt.画，划；拖；拨出drawer n.抽屉drawing n.图画，素描；绘图dread n.畏惧；恐怖vt.惧怕dream n.梦；梦想vi.做梦dress n.女服，童装；服装drift vi.漂流，漂泊n.漂流drill n.钻头；操练vi.钻孔drink vt.饮vi.喝n.饮料drip vi.滴下；漏水n.水滴drive vt.驾驶；打入；驱driver n.驾驶员，司机drop vt.使落下；降低drought n.旱灾，干旱drown vi.淹死，溺死drug n.药，药物，药材drum n.鼓；鼓状物，圆桶drunk a.醉的；陶醉的dry a.干的，干燥的duck n.鸭，雌鸭；鸭肉due a.预期的；应给的dull a.枯燥的；不鲜明的dumb a.哑的；无言的dump vt.倾卸，倾倒；倾销durable a.耐久的，耐用的duration n.持续，持久during prep.在…期间dusk n.薄暮，黄昏，幽暗dust n.尘土，灰尘duty n.职责；责任；税dwelling n.住处，寓所dye vt.染n.染料；染色dying a.垂死的；临终的dynamic a.有活力的；动力的Eeach pron.各，各自a.各eager a.渴望的，热切的eagle n.鹰ear n.耳朵；听力，听觉early ad.早a.早的，早期的earn vt.赚得，挣得；获得earnest a.认真的，诚恳的earth n.地球；陆地，地面earthquake n.地震；大震荡ease n.容易，舒适vt.缓和easily ad.容易地；舒适的east n.东；东部ad.在东方eastern a.东方的；朝东的easy a.容易的；安逸的eat vt.吃，喝vi.吃饭echo n.回声，反响vi.重复economic a.经济的，经济学的economical a.节约的；经济学的economy n.经济；节约，节省edge n.边缘，边；刀口edition n.版，版本，版次editor n.编辑，编者，校订者educate vt.教育；培养；训练education n.教育；训导；教育学effect n.结果；效果，效力effective a.有效的；有影响的efficiency n.效率；功效，效能efficient a.效率高的，有能力的effort n.努力；努力的成果egg n.蛋，鸡蛋，卵eight num.八，八个，第八eighteen num.十八，十八个eighth num.第八n.八分之一eighty num.八十，八十个either pron.(两者)任何一个elaborate a.复杂的；精心制作的elastic n.松紧带a.有弹性的elbow n.肘，肘部；弯管elder a.年龄较大的n.长者elect vt.选举，推选；选择election n.选举，选择权；当选electric a.电的，电动的electrical a.电的，电气科学的electricity n.电，电学；电流electron n.电子electronic a.电子的electronics n.电子学element n.成分；要素；元素elementary a.基本的；初级的elephant n.象elevator n.电梯；升降机eleven num.十一，十一个eleventh num.第十一(个) eliminate vt.消灭，消除，排除elimination n.消灭，排除，消除else ad.其它，另外a.别的elsewhere ad.在别处，向别处embarrass vt.使窘迫，使为难embrace vt.拥抱；包括；包围emerge vi.出现，涌现；冒出emergency n.紧急情况，突然事件emit vt.散发；发射；发表emotion n.情感，感情；激动emotional a.感情的，情绪的emperor n.皇帝emphasis n.强调，重点，重要性emphasize vt.强调，着重empire n.帝国employ vi.雇用；用；使忙于employee n.受雇者，雇员，雇工employer n.雇佣者，雇主employment n.工业；雇用；使用empty a.空的；空洞的enable vt.使能够，使可能enclose vt.围住，圈起；附上encounter vt.遭遇，遇到n.遭遇encourage vt.鼓励，支持，助长end n.末端；目标vt.结束ending n.结尾，结局；死亡endless a.无止境的endure vt.忍受；容忍enemy n.敌人；仇敌；敌兵energy n.活力；精力；能enforce vt.实施，执行；强制engage vt.使从事于；聘用engine n.发动机，引擎；机车engineer n.工程师，技师engineering n.工程，工程学。

SAP 常用表及表关系

SAP 常用表及表关系

SAP MM常用表及表关系一、MM常用表1、MARA: 常规物料数据2、MARC: 物料的工厂数据3、MAKT: 物料描述4、MARD: 物料的工厂/库存地点数据5、MBEW: 物料评估（财务数据），其中MBEW-WERKS指工厂6、MVKE: 物料销售数据7、MLGN: 每一个仓库号物料数据（仓库）8、MLGT: 每一个存储类型的物料数据（仓库/存储类型）8.1、MSTA：物料主记录状态9、LFA1: 供应商主数据（一般数据）10、LFB1: 供应商主数据（公司代码）11、LFM1: 供应商采购组织数据12、EINA: 采购信息记录（一般数据）13、EINE: 采购信息记录（采购组织数据）14、EKKO: 采购订单抬头15、EKPO: 采购订单行项目16、EKET: 计划协议计划行17、EKKN: 采购凭证中的帐户设置18、EKBE: 采购凭证历史19、MKPF: 物料凭证抬头20、MSEG: 物料凭证行项目21、RBKP: 凭证抬头供应商发票数据22、RSEG: 凭证项目供应商发票数据EKKO/EKPO–>MKPF/MSEG–>RBKP/RSEG–>BKPF-BSEG23、KNA1: 客户主数据（一般数据）24、KNB1: 客户主数据（公司代码）25、KNVV: 客户主记录销售数据26、ADRC: 地址27、EBAN: 采购申请MaterialsMARA - Material Master: General dataMAKT - Material Master: DescriptionMARM - Material Master: Unit of MeasureMAPE - Material master: Export control fileMARC - Material master: Plant dataMARD - Material master: Storage locationMAST - Material link to BOMMBEW - Material valuationMLGN – Material Master: WM InventoryMLGT – Material Master: WM Inventory typeMDIP - Material: MRP profiles (field contents)MKOP - Consignment price segment (old versions of SAP)EBEW - Valuation of sales order stockQBEW - Valuation of project stockMVER – Material Master: Consumption <Plant>DVER – Material Master: Consumption <MRP Area>MVKE – Material Master: Sales <Sales Org, Distr Ch>MLAN - Material Master: Tax indicatorMARC - Material Master: Plant dataMAPR – Material Master: ForecastMARD – Material Master: Storage LocationMCH1 – Material Master: X Plant BatchesMCHA – Material Master: BatchesMCHB – Material Master: Batch StockMDMA - MRP Area dataDBVM - MRP Planning File Entry: MRP AreaMOFF - Outstanding Material Master Records (Maintenance status)MARCH - Material Master C Segment: HistoryMARDH - Material Master Storage Location Segment: History MBEWH - Material Valuation: HistoryMCHBH - Batch Stocks: HistoryMKOLH - Special Stocks from Vendor: HistoryMSCAH - Sales Order Stock at Vendor: HistoryMSKAH - Sales Order Stock: HistoryMSKUH - Special Stocks at Customer: HistoryMSLBH - Special Stocks at Vendor: HistoryMSPRH - Project Stock: HistoryMSSAH - Total Sales Order Stocks: HistoryMSSQH - Total Project Stocks: HistoryVendorsLFA1 - Vendor Master: General dataLFB1 - Vendor Master: Company dataLFM1 - Vendor Master: Purchasing Data (Purchasing organization) LFM2 - Vendor Master: Purchasing Data (Plant, Vendor sub-range)PurchasingEBAN - Purchase requisition: itemsEBKN - Purchase Requisition: account assignmentSTXH - SAPScript Text HeaderSTXL - SAPScript Text LinesEKKO - Purchasing document headerEKPO - Purchasing Document: ItemEKET - Purchasing Document: Delivery SchedulesMDBS - Material View of Order Item/Schedule Line (good to find open PO's) EKKN - Account assignment in purchasing documentEORD - Purchasing Source ListEIPA - Order price history recordEKAB - Release documentationEKBE - Purchasing document historyEKBZ - Purchasing document history: delivery costsEKPB - "Material to be provided" item in purchasing documentESKL - Account assignment specification for service lineESKN - Account assignment in service packageESLH - Service package header dataESLL - Lines in service packageESSR - Service entry sheet header dataESUC - External services management: Unplanned limits for contract item ESUH - External services management: unplanned service limits header data ESUP - External services management: unplanned limits for service packagesESUS - External services management: Unplanned limits for service typesEINA - Purchase Info Record: GeneralEINE - Purchasing info record: purchasing organization dataKONP - Condition ItemKONH - Condition HeaderInventory ManagementISEG - Physical inventory document itemsMKPF - Material document: HeaderMSEG - Material document: itemRKPF - Reservation: HeaderRESB - Reservation: ItemInvoice VerificationBSIM - Secondary index: documents for materialMYMFT - FIFO results tableMYML - LIFO material layerMYMLM - LIFO material layer (monthly)MYMP - LIFO period stocks, single materialMYMP1 - Receipt data LIFO/FIFO valuationMYPL - LIFO pool layerMYPLM - LIFO pool layer (monthly)RBCO - Document item, incoming invoice account assignment RBDIFFKO - Invoice Verification: conditionsRBDIFFME - Invoice Verification: quantity differences RBDRSEG - Invoice Verification batch: invoice document items RBKP - Document header: incoming invoiceRBKPB - Invoice document header (batch invoice verification) RBTX - Taxes:incoming invoiceRBVD - Invoice document: summarization dataRBVDMAT - Invoice Verification: summarization data, material RBWT - Withholding tax:incoming invoiceRKWA - Consignment withdrawalsRSEG - Document item, incoming invoiceCustomising and other master dataMDLV - MRP AreasMDLG - MRP Areas - Storage LocationsMDLW - MRP Areas - PlantsMDLL - MRP Areas - SubcontractorT023 - Material GroupsT024 - Purchasing groupsT030 - Standard Accounts Table (Automatic Account Determination) T156 - Movement TypeT156T - Movement Type: TextAUSP - Release Procedure: Strategy values (cl20n, cl24n)AGR_USERS - Assignment of roles to usersCDHDR & CDPOS - Change history of master data and documents EDID4 - EDI informationTSTC - SAP Transaction Codes, lock/unlock: sm01, created: se93 TSTCT - Transaction codes TEXTNAST - Message status二、SD常用表1、VBAK: 销售凭证：抬头数据2、VBAP: 销售凭证：项目数据3、VBEP: 销售凭证：计划行数据4、VBKD: 销售凭证：业务数据5、VBPA: 销售凭证：合作伙伴6、LIKP: SD凭证：交货抬头数据7、LIPS: SD凭证：交货项目数据8、VBRK: 出具发票：抬头数据9、VBRP: 出具发票：项目数据10、VBFA: 销售凭证流11、VBUK: 销售凭证：抬头状态和管理数据12、VBUP: 销售凭证：项目状态13、T682I: 条件：存取顺序( 产生格式 )14、T681: 条件：结构15、T682Z: 条件：存取顺序( 字段 )16、T685: 条件:类型三、FICO常用表1、SKA1: 总帐科目主记录 (科目表)2、SKB1: 总帐科目主记录 (公司代码)3、SKAT: 总帐科目主记录（描述）4、CSKB: 成本要素5、BKPF: 会计凭证抬头6、BSEG: 会计核算凭证项目数据，BSID客户未清会计核算凭证/BSAD客户已清会计核算凭证/BSIK供应商未清会计核算凭证/BSAK供应商已清会计核算凭证/BSIS总帐未清会计核算凭证/BSAS总帐已清会计核算凭证7、FAGLFLEXA: 总账实际行项目8、FAGLFLEXT: 总账汇总9、ANLA: 资产主记录段10、ANLC: 资产值字段11、CSKS: 成本中心主数据12、COEP: 成本控制对象：与期间相关的各行项目13、COSS: CO 对象:内部过帐成本总计14、COSP: CO 对象：外部记帐的成本总计15、 CKMLPRKEKO: 物料分类帐; 价格的成本组件分割 (标题)16、CKMLPRKEPH: 物料分类帐: 价格的成本组件分割 (要素0四、PP常用表1、MAST：BOM链接物料2、STKO：BOM表头3、STAS：BOMs - 项选择4、STPO：BOM项目STKO~STLAN = STAS-STLAN AND STKO~STLAL = STAS-STLALSTAS~STLNR = STPO-STLNR AND STAS~STLKN = STAS-STLKNBOM类别包括：D-凭证结构、E-设备BOM、K-订单BOM、M-物料BOM、S-标准BOM、T-功能位置BOM、P-工作分解结构BOM5、PLAF: 计划订单6、RKPF: 预定/相关需求抬头7、RESB: 预定/相关需求行项目8、AUFK: 订单主数据9、AFKO: 订单表头数据，PP订单10、AFPO: 订单项11、AFVC: 订单的工序12、AFVV: 工序中数量/日期/值的DB结构13、JEST: 订单状态，通过AUFK-OBJNR=JEST-OBJNR关联14、AFRU: 订单确认15、AUFM: 针对订单的货物移动五、PM常用表1、IFLOT: 功能位置(表)2、ILOA: PM 对象位置和帐户分配六、PS常用表1、PROJ: 项目定义2、PRPS: WBS(工作中断结构) 元素主数据七、QM常用表八、库存数据1、MBEW: 物料评估2、MARD: 物料的工厂/库存地点数据3、MSLB: 供应商特殊库存（O）4、MKOL: 供应商特殊库存（K）5、MSKA: 销售订单库存6、MCH1/ MCHB: 批次库存九、货物移动数据1、MKPF: 物料凭证抬头2、MSEG: 物料凭证行项目不是所有的物料移动数据都需要从这物料移动表中进行读取，生产订单相关AUFM，采购订单相关EKBE，销售相关VBFA。

英文合同常用法律用语

英文合同常用法律用语

英文合同常用法律用语正式进某国企法律部两个月来，几乎什么事都没做，因为我看不懂合同，看不懂其中的法律术语（legalese），也看不懂行业术语（至今也没弄明白什么叫发动机喘振）。

于是被迫开始了人生中学英语学得最认真的两个月。

学都学了，贴一些常用的词汇和句型，供大家参考，也欢迎斧正。

一、关于合同（agreement/contract）的一些动、名词开始commence (commencement) 完成consummate (consummation) 终止terminate (termination) 中止suspend (suspension)履行perform (performance), carry out, implement (implementation)拒绝履行repudiate (repudiation)取消cancel (cancellation)撤销rescind (rescission), revoke (revocation)补偿indemnify (indemnity)转让assign (assignment), grant保证warrant (warranty), guarantee (guarantee)Inaction 不作为action 作为其中indemnify是bug：我第一次看到的时候非常纯真地问：“领导领导，我有个愚蠢的问题，为什么不用compensate？”领导哈哈哈大笑三声：“你个土鳖！合同里没见过用compensate的。

”事实是我后来看过的合同里确实没见过compensate。

二、关于一些“人”当事人party, contractor（合同当事人；承包人）买方buyer, vendee（通常用于不动产）卖方seller, vendor（通常用于不动产）债权人creditor 债务人debtor 主债务人principle debtor保证人guarantor 被保证人guarantee出租人lessor 承租人lessee发包人主承包人general contractor 分包人subcontractor 转让人grantor, assignor 受让人grantee, assignee许可人licensor 被许可人licensee继承人successor 被继承人deceased，decedent清算人liquidator 破产财产管理人receiver受益人beneficiary代理人、法律事务代理人attorney 事实代理人attorney in fact 关联公司affiliate 子公司subsidiary托运人shipper consignor 承运人carrier公证人notary public 仲裁员arbitrator法官、审判员judge 证人testis, witness胜诉当事人prevailing, prevailing party这些“人”基本都是由动词变过来的，多以er/or和ee结尾，相对来说还是比较好记。

accounting assignment

accounting assignment

The first transaction applies to “money measurement” concept, but it is not compliance. Because the employees have been included in the financial statement as on asset. It occurs normally because if employees work very well, their monetary value will be increasing. But they are included in an asset is good for company. So many financial statements normally include employees. Therefore, this example is different between money measurements concept, because money measurement concept applies most employees but this example applies key employees. This concept can never tell us everything such as business has good or bad managers, whether there are serious problems with the workforce, however, if only key employees included in financial statement, everyone can know who is the good manager.The second transaction applies to “Going concern” concept, but it has been violated. The company recently purchased an electronic fax machine worth $500, they have included that in the balance sheet as a fixed asset. However, the machine worth is not going to concern, the really concern is the cost price. So the company should count the fax machine cost less accumulated depreciation as their fix assets, is not count the machine worth. This concept implies that the business will continue to operate for the foreseeable future. It assumes that the owners of a company intend to continue its trading over the long term (at least 12 more months). It that is not the case, they will need to disclose that fact and present slightly different financial statements.The third transaction applies to “Prudence” concept, but it has been diso beyed, because the company should not overstate their income. Although, the lawyers are confident that the company will get the compensation ($1,000,000) within six months, but this is not really received. So the company must not include this as an income in their financial statements of the current year. If the company assuredly gets the compensation, they can include this as their income. This concept guides the accountants should make sure that assets and income are not overstated and liabilities and expenses are not understated. When they make a judgment, they need to be cautions and prudent.The fourth transaction applies to “Substance over form” conc ept, but it is not compliance. Because the company has recently acquired a machinery for $200,000 on hire purchase, it has paid machinery on hire purchase, from a legal point of view, themachinery does not belong to the company until all the hire purchase instalments have been paid, and an option has been taken up whereby the company takes over legal possession of the machinery. So the company has not included this machinery in their financial statements. This concept guides that must be accounted for and presented in accordance with their substance This concept guides that must be accounted for and presented in accordance with their substance and economic reality and not merely their legal form. When the all money are paid by the company that can included this machinery in their financial statements.For example: With Hire Purchase agreements we pay a hire fee for an agreed period, then there is the option at the end of the lease to purchase the asset and take ownership. Yet when we prepare the accounts, we record the asset from the start of the agreement and treat the hire fees as a liability and not an expense. This is the classic example of substance over form.Another example is goods bought on credit. You will notice that many invoices carry the legal disclaimer …title of these goods shall not pass until payment has been received in full‟. Yet in the accounts, the goods are ours as soon as we receive them and NOT when we pay for them. The …substance‟ of the transaction is that the goods are ours, even t hough the legal …form‟ differs.The fifth transaction applies to “C onsistency” concept, but it has been disobeyed, the concept of consistency means that accounting methods once adopted must be applied consistently in future. Also same methods and techniques must be used for similar situations. It implies that a business must refrain from changing its accounting policy unless on reasonable grounds. If for any valid reasons the accounting policy is changed, a business must disclose the nature of change, the reasons for the change and its effects on the items of financial statements. Consistency concept is important because of the need for comparability, that is, it enables investors and other users of financial statements to easily and correctly compare the financial statements of a company. So if the company is charging depreciation using the straight line method, they must stick with the straight line method.Examplespany A has been using declining balance depreciation method for its ITequipment. According to consistency concept it should continue to usedeclining balance depreciation method in respect of its IT equipment in thefollowing periods. If the company wants to change it to another depreciationmethod, say for example the straight line method, it must provide in its financialreport, the reason(s) for the change, the nature of the change and the effects of the change on items such as accumulated depreciation.pany B is a retailer dealing in shoes. It used first-in-first-out methodinventory valuation in respect of shoes at Branch X and weighted average inventory valuation method in respect of similar shoes at Branch Y. Here, the auditors must investigate whether there are any valid reasons for the different treatment of similar inventory located at different locations. If not, they must direct the company to use any one of the valuation method uniformly for the whole class of inventory.。

剑桥商务英语中级词汇全解

剑桥商务英语中级词汇全解

BEC中级考试词汇必备Aabroad adv.在国外，出国，广泛流传absence n.缺席，离开absent adj.不在，不参与absenteeism n.（经常性）旷工，旷职absorb v.吸收，减轻（冲击、困难等）作用或影响abstract n.摘要access n.接近（或进入）的机会，享用权v.获得使用计算机数据库的权利accommodation n.设施，住宿account n.会计帐目accountancy n.会计工作accountant n.会计accounts n.往来帐目account for解释，说明account executive n.（广告公司）客户经理"accruals n.增值，应计['kru l]achieve v.获得或达到，实现，完成acknowledge v.承认，告知已收到（某物），承认某人acquire v.获得，得到"acquisition n.收购，被收购的公司或股份[akw 'z ije n]acting adj.代理的activity n.业务类型actual adj.实在的，实际的，确实的adapt v.修改，适应adjust v.整理，使适应administration n.实施，经营，行政administer v.管理，实施adopt v.采纳，批准，挑选某人作候选人advertise v.公布，做广告ad n.做广告，登广告advertisement n.出公告，做广告advertising n.广告业after-sales service n.售后服务agenda n.议事日程agent n.代理人，经纪人allocate v.分配，配给['Bl ,ket] amalgamation n.合并，重组[,mBlg 'me je n] ambition n.强烈的欲望，野心"amortise v.摊还['m o rta i z]analyse v分析，研究analysis n.分析，分析结果的报告analyst n.分析家，化验员annual adj.每年的，按年度计算的annual general meeting （AGM）股东年会anticipate v.期望[Bn't i s ,pet]anticipated adj.期待的appeal n.吸弓|力apply v.申请，请求；应用，运用applicant n.申请人application n.申请，施用，实施appointee n.被任命人[,p oi n'ti]appraisal n.估量，估价appreciate v.赏识，体谅，增值"appropriate v.拨出（款项）['propr i,et]approve v.赞成，同意，批准aptitude n.天资，才能"arbitrage n.套利['a rb tr i d3]arbitration n.仲裁"arrears n.欠帐assemble v.收集，集合assembly-line n.装配线，流水作业线assess v.评定，估价asset n.资产current asset n.流动资产fixed asset n.固定资产（=capital assetsfrozen asset n.冻结资产intangible assets n.无形资产[i n'tBnd3 b!] liquidassets n.速动资产tangible assets n.有形资产assist v.援助，协助，出席audit n.查账，审计automate v.使某事物自动操作average n.平均，平均水准awareness n.意识；警觉Bbacking n.财务支持，赞助backhander n.贿赂（=briber»*backlog n.积压（工作或订货）bad debt死账（无法收回的欠款）balance n.收支差额，余额balance of payments n.贸易支付差额balance sheet n.资产负债表bankrupt adj.破产的bankruptcy n.破产bank statement n.银行结算清单（给帐户的），银行对账单bar chart n.条形图，柱状图bargain v.谈判，讲价base n.基地，根据地ba忙h n.一批，一组，一群batch production 批量生产bear market n.熊市beat v.超过，胜过behave v.表现，运转behaviour n.举止，行为，运转情况below-the-line advertising线下广告，尚未被付款的广告benchmark n.衡量标准benefit n.利益，补助金，保险金得益fringe benefits n.附加福利sickness benefit n.疾病补助费bid n.出价，投标takeover bid n.盘进（一个公司）的出价bill n.账单，票据billboard n.（路边）广告牌，招贴板black adj.违法的in the black有盈余，贷方black list黑名单，禁止贸易的（货物、公司及个人）名单black Monday n.黑色星期一，指1987年10月国际股票市场崩溃的日子blue chips n.蓝筹股，绩优股blue-collar adj.蓝领（工人）的Board of Directors n.董事会Bond n.债券bonus n.津贴，红利books n.公司帐目book value n.账面价值，（公司或股票）净值bookkeeper n.簿记员，记帐人boom n.繁荣，暴涨boost v.提高，增加，宣扬bottleneck n.瓶颈，窄路，阻碍bottom adj.最后的，根本的v.到达底部，建立基础bounce v.支票因签发人无钱而遭拒付并退回brainstormn./v.点子会议，献计献策，头脑风暴branch n.分支，分部brand n.商标，品牌brand leader n.占市场最大份额的品牌，名牌brand loyalty n.（消费者）对品牌的忠实break even v.收支相抵，不亏不盈break even point收支相抵点，盈亏平衡点breakthrough n.突破brief n.摘要brochure n.小册子broker n.经纪人，代理人bull market 牛市budget n.预算bulk n.大量（货物）adj.大量的bust adj.破了产的buyout n.买下全部产权CCAD（=Computer Aided Design） n.计算机辅助设计call n.打电话call on v.呼吁，约请，拜访campaign n.战役，运动candidate n.求职者，候选人canteen n.食堂canvass v.征求意见，劝说capacity n.生产额，（最大）产量caption n.照片或图片下的简短说明capital n.资本，资金capture v.赢得cash n.现金，现付款v.兑现cash flow n.现金流量case study n.案例分析catalogue n.目录，产品目录catastrophe n.大灾难，大祸CEO n. Chief Executive Officer （美）总经理chain n.连锁店challenger n.拟匕战者channel n.（商品流通的）渠道charge n.使承担，要（价），把……记入（账册等）chart n.图表checkout n.付款台chief adj.主要的，首席的，总的CIF, c.i.f.成本保险费加运费circular n.传阅的小册子（传单等）circulate v.传阅claim n./v.要求，索赔client n.委托人，顾客cold adj.没人找上门来的，生意清淡的commercialise v.使商品化commission n.佣金*commitment n.承诺commodity n.商品，货物company n.公司limited （liability） company （ltd.）股份有限公司public limited company （plc） n.股票上市公司compensate v.补偿，酬报compensation n.补'偿，酬金compete v.比赛，竞争competition n.比赛，竞争competitor n.竞争者，对手competitive adj.竞争性的component n.机器元件、组件、部件，部分concentrated marketing n.集中营销策略condition n.条件，状况*configuration n.设备的结构、组合conflict n.冲突，争论"conglomerate n.综合商社，多元化集团公司*consolidate v.帐目合并"consortium n.贝才团constant adj.恒定的，不断的，经常的consultant n.咨询人员，顾问，会诊医生consumables n.消耗品consumer durables n.耐用消费品（如：洗衣机）consumer goods n.消费品，生活资料"contingency n.意外事件continuum n.连续时间contract n.合同，契约contractor n.承办商，承建人contribute v.提供，捐献contribution n.贡献，捐献，税conversion n.改装，改造conveyor n.运送，传递，转让core time n.（弹性工作制的）基本上班时间（员工于此段时间必须上班，弹性只对除此以外的时间有效）cost n. 成本fixed costs固定成本running costs日常管理费用variable costs 可变成本cost-effective adj.合算的，有效益的costing n.成本计算，成本会计credit n.赊购，赊购制度credit control赊销管理（检查顾客及时付款的体系）letter of credit 信用证credit limit赊销限额credit rating信贷的信用等级，信誉评价creditor n.债权人，贷方"creditworthiness n.信贷价值，信贷信用crisis n.危机，转折点critical adj.关键的"critical path analysis n.关键途径分析法currency n.货币，流通current adj.通用的，现行的Current account往来帐户，活期（存款）户current assets n.流动资产current liabilities n.流动负债customise v.按顾客的具体要求制造（或改造等）;顾客化cut-throat adj.残酷的，激烈的cut-price a.削价（出售）的CV（=curriculum vitae） n.简历，履历"cycle time n.循环时间Ddamages n.损害，损失deadline n.最后期限deal n.营业协议，数量v.交易dealer n.商人debit n.借方，欠的钱v.记入帐户的借方debt n.欠款，债务to get into debt 负债to be out of debt 不欠债to pay off a debt 还清债务debtor n.债务人ageddebtors长期债务人declare v.申报，声明decline n./v.衰退，缓慢，下降decrease v.减少deduct v.扣除，减去default n.违约，未履行defect n.缺陷defective adj.有缺点的defer v.推迟deferred payments n.延期支付deficit n.赤字delivery cycle n.交货周期*demand management n.需求规化demotivated adj.消极的，冷谈的deposit n.储蓄，预付（定金）depot n.仓库depreciate v.贬值，（对资产）折旧depressing adj.令人沮丧的deputy n.代理人，副职，代理devalue v.货币贬值（相对于其它货币）diet n.饮食，食物，特种饮食differentiation n.区分，鉴别dimensions n.尺寸，面积，规模direct v管理，指导director n.经理，主管Managing Director n.总经理direct cost n.直接成本direct mail n.（商店为招揽生意而向人们投寄的）直接邮件direct selling n.直销，直接销售directory n.指南，号码簿discount n.折扣，贴现dismiss v.让……离开，打发走dismissal n.打发走dispatch n./v.调遣display n./v.展出，显示dispose v.安排，处理（事务）dispose of去掉，清除distribution n.分配，分发，分送产品"diversify v.从事多种经营；多样化divest v.剥夺dividend n.股息，红利，年息division n.部门*dog n.滞销品down-market a./ad.低档商品的*down-time/downtime n.设备闲置期DP（=Data Processing） n.计算机数据处理，计算机数据处理部门dramatic adj.戏剧性的drive n.积极性，能动性due adj.应付的，预期的dynamic adj.有活力的Eearnings n.工资efficiency n.效率endorse v.背书，接受engage v.雇用entitle v.授权entitlement n.应得的权利holiday entitlement n.休假权equity n.股东权益equity capital n.股本equities普通股，股票estimated demand n.估计需求evaluate v.估价，评价eventual adj.最终的exaggerate v.夸张exceed v.超过exhibit n.展览，表现expenditure n.花费，支出额expense n.费用，支出expense account n.费用帐户expenses n.费用，业务津贴expertise n.专长，专门知识和技能"exposure n.公众对某一产品或公司的知悉；广告所达到的观众总数Ffacilities n.用于生产的设备、器材facilities layout n.设备的布局规化、计划facilities location n.设备安置"factoring n.折价购买债券*fail-safe system n.安全系统feasibility study n.可行性研究feedback n.反馈，反馈的信息field n.办公室外边，具体业务file n.文件集，卷宗，档案，文件v.把文件（或资料）归档fill v.充任finance n.资金，财政v.提供资金financial adj.贝才政的financing n.提供资金，筹借资金finished goods n.制成品firm n.公司fire v.解雇fix v.确定，使固定在fix up v.解决，商妥fiscal adj.国库的，财政的*flagship n.同类中最成功的商品，佼佼者flexible adj.有弹性的，灵活的flextime n.弹性工作时间制flier（=flyer） n.促销传单float v.发行股票flop n.失败flow shop n.车间fluctuate v.波动，涨落，起伏FOB, f.o.b n.离岸价*follow-up n.细节落实，接连要做的事forecast v.预测four P's指产品PRODUCT、价格PRICE、地点PLACE、促销PROMOTIONframework n.框架，结构*franchise n.特许经销权v.特许经销，给予特许经销权franchisee n.特许经营人franchiser n.授予特许经营权者fraud n.欺骗*freebie n.（非正式的）赠品，免费促销的商品freelance n.& adj.自由职业者（的）funds n.资金，基金futures n.期货交易Ggap n.缺口，空隙*gearing n.配称（即定息债务与股份资本之间的比率）*gimmick n.好主意，好点子goal n.目标going adj.进行的，运转中的going rate n.产品的市场价格goods n.货物，商品goodwill n.声誉*go public v.首次公开发行股票grapple with v.与……搏斗，尽力解决grievance n.申诉，抱怨gross adj.总的，毛的gross margin n.毛利率gross profit n.毛利gross yield n.毛收益gradually adv.逐渐地group n.（由若干公司联合而成的）集团grow v.增长，扩大growth n.增长，发展guarantee n.保证，保单guidelines n.指导方针，准则Hhand in v.呈送hand in one's notice 递交辞呈handle v.经营*hands on adj.有直接经验的hard sell n.强行推销hazard n.危险，危害行为head n.主管，负责health and safety n.健康和安全*hedge n.套期保值hidden adj.隐藏的，不明显的hierarchy n.等级制度，统治集团，领导层hire v.雇用hire purchase n.分期付款购物法hit v.击中，到达holder n.持有者holding company n.控股公司hostile adj.不友好的，恶意的HRD n.人力资源发展部human resources n.人力资源*hype n.天花乱坠的（夸张）广告宣传Iimpact n.冲击，强烈影响implement v.实施，执行implication n隐含意义incentive n.刺激；鼓励income n.工资或薪金收入，经营或投资的收入earnedincome劳动收入，劳动所得unearned income非劳动收入，投资所得increment v.定期增加incur v招致，承担*indemnity n.偿还，赔偿index n.指数，索弓|retail price index零售价格指数indirect costs n.间接成本induction n.就职industrial adj.工业的industrial action n.（罢工、怠工等）劳工行动industrial relations n.劳资关系inefficiency n.低效率，不称职inflate v.抬高（物价），使通货等）膨胀inflation n.通货膨胀"infringe v.违法，违章initial adj.初步的innovate v.革新input n.投入insolvent adj.无清偿力的installment n.部分，分期付款insure v.给……保险，投保insurance n.保险interest n.利息，兴趣interest rate n.利率interim n.中期，过渡期间intermittent production n.阶段性生产interview n./v.面试interviewee n.被面试的人interviewer n.主持面试的人，招聘者introduce v.介绍，提出"inventory n.库存buffer inventory n.用于应付突发性需求的存货capacity inventory n.用于将来某时使用的存货cycle inventory n.循环盘存decoupling inventory n.保险性存货（以应付万一）finished goods inventory n.制成品存货（盘存）pipeline inventory n.在途存货raw materials inventory n.原材料存货work-in-progress inventory n.在制品盘存（存货）invest v.投资investment n.投资investor n.投资者invoice n.发票v.给（某人）开发票irrevocable adj.不可撤消的，不能改变的issue n.发行股票* rights issue n.优先认股权IT=Information Technology 信息技术item n.货物，条目，条款Jjob n.工作job description工作说明，职务说明*job lot n. 一次生产的部分或少数产品job mobility工作流动job rotation工作轮换job satisfaction工作的满意感（自豪感）*job shop n.专门车间jobbing n.为一次性的或小的订货需求而特设的生产制度joint adj.联合的joint bank account （几个人的）联合银行存款帐户journal n.专业杂志*jurisdiction n.管辖（权）junk bonds n.低档（风险）债券，垃圾债券junk mail n.（未经收信人要求的）直接邮寄的广告宣传*just-in-time n.无库存制度Kkey adj.主要的，关键的knockdown adj.（价格）很低的know-how n.专门技术Llabel n.标签，标牌v.加标签，加上标牌labour n.劳动，工作，劳动力labour market劳动力市场labour relations 劳资关系labour shortage劳动力短缺*launch v.在市场推出一种新产品n.新产品的推出lay-off/layoff n./v.临时解雇layout n.工厂的布局lead v.领先，领导lead time n.完成某项活动所需的时间leaflet n.广告印刷传单lease n.租借，租赁物legal adj.合法的lend v.出借，贷款lessee n.承租人lessor n.出租人*ledger n.分类帐nominal ledger n.记名帐purchase ledger n.进货sales ledger n.销货帐*leveragen.杠杆比率liability n.负债liabilities n.债务licence（US: license） n.许可证license v.许可，批准life cycle n.寿命周期likely adj.可能的*line process流水线（组装）link n.关系，联系，环liquid adj.易转换成现款的liquidate v.清算*liquidity n.拥有变现力liquidation n.清理（关闭公司），清算liquidator n.清算人，公司资产清理人listed adj.登记注册的listing n.上市公司名录literature n.（产品说明书之类的）印刷品，宣传品litigate v.提出诉讼loan n./v.贷款，暂借logo n.企业的特有标记lose v.亏损loser n.失败者loss n.损失lot n.批，量loyalty n.忠诚，忠实Mmagazine n.杂志，期刊mailshot n.由B购maintain v.维持，保持maintenance n.维持，坚持major adj.重大的，主要的，较大的majority shareholding 绝对控股make n.产品的牌子或型号make-to-order adj.根据订货而生产的产品make-to-stock adj.指那些在未收到订货时就已生产了的产品management n.管理，管理部门middle management n.中层管理人员senior management n.高层管理人员managerial adj.管理人员的，管理方面的manager n.经理plant manager n.工厂负责人line manager n.基层负责人staff manager n.部门经理助理management accounts n.管理帐目matrix management n.矩阵管理*management information system（MIS） n. 管理信息系统manning n.人员配备manpower n.劳动力manpower resources n.劳动力资源manual adj.体力的，人工的，蓝领的manufacture v.（用机器）制造manufacturer n.制造者（厂、商、公司）manufacturing adj.制造的manufacturing industry 制造业margin n.利润gross margin n.毛利率net margin n.净利润mark-up v.标高售价，加价market n.市场；产品可能的销量down market adv./adj.低档商品/地的up market adj./adv.高档商品的/地marketing mix n.综合营销策略，指定价、促销、产品等策略的配合market leader n.市场上的主导公司*market niche n.小摊位，专业市场的一个小部分market penetration n.市场渗入market segmentation 市场划分market share n.市场占有率，市场份额*mass-marketing n.大众营销术*master production schedule n.主要生产计戈U "material requirements planning（MRP） n.计算生产中所需材料的方法"materials handling n.材料管理，材料控制maximise v.使增至最大限度、最大化measure n.措施，步骤media n.新闻工具，传媒mass media大众传媒（如电视、广播、报纸等）merchandising n.（在商店中）通过对商品的摆放与促销进行经营merge v.联合，合并merger n.（公司，企业等的）合并merit n.优点，值得，应受method study n.方法研究middleman n.中间人，经纪人full milk n.全脂牛奶skimmed milk n.脱脂乳minimise v.使减至最小限度，最小化"mission n.公司的长期目标和原则mobility n.流动性，可移性moderately adv.中等地，适度地monopoly n.垄断，独占mortgage n./v.抵押motivate v.激励，激发……的积极性motivated adj.有积极性的motivation n.提供动机，积极性，动力motive n.动机Nnegotiate v.谈判negotiable adj.可谈判的，可转让的net adj.净的，纯的network n.网络*niche n.专业市场中的小摊位notice n.通知，辞职申请，离职通知Oobjective n.目标，目的obsolete adj.过时的，淘汰的，废弃的offer n.报价，发盘offer v.开价off-season adj./adv.淡季的off-the-shelf adj.非专门设计的off-the-peg adj.标准的，非顾客化的opening n.空位operate v.操作，经营，管理operating profits 营业利润"operations chart n.经营（管理）表"operations scheduling n.生产经营进度表opportunity n.机会"optimize v.优化option n.选择权share option n.期权organigram n.组织图organisation chart n.公司组织机构图orient v.定向，指引orientation n.倾向，方向；熟悉，介绍情况outcome n.结果outlay n.开销，支出，费用"outlet n.商店a retail outlet 零售店outgoings n.开支，开销outlined adj.概括，勾勒的草图output n.产量"outsource v.外购产品或由外单位制做产品outstanding adj.未付款的，应收的over-demand n.求过于供overdraft n.透支overdraft facility 透支限额overdraw v.透支"overhead costs n.营业成本"overheads n.企业一般管理费用overpay n.多付（款）overtime n.力口壬班overview n.概述，概观owe v.欠钱，应付Pp.a.（二per annum） n.每年packaging n.包装物；包装parent company n.母公司，总公司part-time adj.部分时间工作的，业余的participate v.参加，分享（in）partnership n.合伙（关系），合伙，合伙企业patent n.专利pay n.工资，酬金v.付钱，付报酬take-home pay实得工资payroll n.雇员名单，工资表peak n.峰值，顶点penetrate v.渗透，打入（市场）penetration n.目标市场的占有份额pension n.养老金，退休金perform v.表现，执行performance n.进行，表现工作情况performance appraisal n.工作情况评估perk n.额外待遇（交通、保健、保险等）personnel n.员工，人员*petty cash n.零用现金phase out n.分阶段停止使用*pick v.提取生产用零部件或给顾客发货* picking list n.用于择取生产或运输订货的表格pie chart n.饼形图pilot n.小规模试验pipeline n.管道，渠道plant capacity n.生产规模，生产能力plot v.标绘，策划*plough back n.将获利进行再投资* point of sale （POS） n.销售点policy n.政策，规定，保险单*portfolio n.（投资）组合*portfolio management n.组合证券管理post n.邮件，邮局；职位position n.职位potential n.潜在力，潜势power n.能力purchasing power 贝勾买力PR二Public Relations 公共关系*preference shares n.优先股price n.价格market price市场价，市价retail price 零售价probation n.试用期product n.产品production cycle n.生产周期production schedule n.生产计划【Jproduct life cycle n.产品生命周期product mix n.产品组合（种类和数量的组合）productive adj.生产的，多产的*profile n.简介形象特征profit n.利润operating profit n.营业利润profit and loss account n.损益帐户project v.予预测promote v .推销promotion n.提升，升级proposal n.建议，计划prospect n.预期，展望prospectus n.计划书，说明书prosperity n.繁荣，兴隆prototype n.原型，样品*publicity n.引起公众注意public adj.公众的，公开的go public 上市public sector公有企业publicity n.公开场合，名声，宣传publics n.公众，（有共同兴趣的）一群人或社会人土punctual adj.准时的punctuality n.准时purchase v. & n.贝勾买purchaser n.买主，采购人QQC（=Quality Circle） n.质检人员qualify v.有资格，胜任qualified adj.有资格的，胜任的，合格的qualification n.资格，资格证明quality n.质量qualityassurance n.质量保证quality control质量控制，质量管理quarterly adj./adv.季度的，按季度questionnaire n.调查表，问卷quote n.报价，股票牌价quotation n.报价，股票牌价RR&D Research and Development 研究与开发radicallyadv.根本地，彻底地raise n.（美）增加薪金v.增加，提高；提出，引起range n.系列产品rank n./v.排名rapport n.密切的关系，轻松愉快的气氛rate n.比率，费用fixed rate固定费用，固定汇率going rate现行利率，现行汇率rating评定结果ratio n.比率rationalise v.使更有效，使更合理raw adj.原料状态的，未加工的raw material n.原材料receive v.得至1」receipt n.收据receiver n.接管人，清算人accounts receivable 应收帐receivership n.破产管理recession n.萧条reckon v.估算，认为recognise v.承认reconcile v.使……相吻合，核对，调和recoup v.扣除，赔偿recover v.重新获得，恢复recovery n.重获，恢复recruit v.招聘，征募n.新招收的人员recruitment n.新成员的吸收red n.红色in the red赤字，负债reduce v.减少reduction n.减少redundant adj.过多的，被解雇的redundancy n.裁员，解雇reference n.参考，参考资料reference number （Ref. No.）产品的参考号码refund n./v.归还，偿还region n.地区*reimburse v.偿还，报销reject n./v.拒绝reliability n.可靠性relief n.减轻，解除，救济relocate v.调动，重新安置remuneration n.酬报，酬金rent v.租n.租金rep （代表）的缩写report to v.低于（某人），隶属，从属reposition v.（为商品）重新定位represent v.代表，代理representative n.代理人，代表reputation n.名声，声望reputable adj.名声/名誉好的reserves n.储量金，准备金resign v.放弃，辞去resignation n.舌辞职resistance n.阻力，抵触情绪respond v.回答，答复response n.回答，答复restore v. 恢复result/results n.结果，效果retail n./v.零售retailer n.零售商*retained earnings n.留存收益retire v.退休retirement n.退休return n.投资报酬*return on investment （ROI） n.投资收入，投资报酬revenue n.岁入，税收review v./n.检查reward n./v.报答，报酬，奖赏*rework v.（因劣质而）重作risk capital n.风险资本rival n.竞争者，对手adj.竞争的rocket v.急速上升，直线上升，飞升ROI Return on Investment 投资利润roughly adv.粗略地round adj.整数表示的，大约round trip往返的行程royalty n.特许权，专利权税run v.管理，经营running adj.运转的Ssack v.解雇sales force销售人员sample n.样品v.试验；抽样检验*saturation n.（市场的）饱和（状态）saturate v.饱和save v.节省，储蓄savings n.存款scale n.刻度，层次scapegoat n.替罪羊scare adj.缺乏的，不足的*scrap n.废料或废品seasonal adj.季节性的section n.部门sector n.部门"securities n.债券及有价证券segment n.部分v.将市场划分成不同的部分segmentation n.将市场划分成不同的部门semi-skilled adj.半熟练的settle v.解决，决定settlement n.解决，清偿，支付service n.服务，帮佣services n.专业服务settle v.安排，支付set up v.创立share n.股份shareholder n.股东*shelf-life n.货架期（商品可以陈列在货架上的时间）shift n.轮班showroom n.陈列室simulation n.模拟shop n.商店closed shop限制行业（只允许本工会会员）open shop开放行业（非会员可从事的工作）shop steward工会管事shopfloor生产场所shortlist n ........... 供最后选择的候选人名单v.把……列入最后的候选人名单sick adj.病的sick leave 病假sick note病假条sick pay病假工资sickness 生病skill n.技能，熟巧skilled employee n.熟练工人*skimming n.高额定价，撇奶油式定价slogan n.销售口号slump n.暴跌a slump in sales 销售暴跌soft-sell n.劝诱销售（术），软销售（手段）software n.软件sole adj.仅有的，单独的sole distributor独家分销商solvent adj.有偿付能力的*sourcing n.得到供货spare part n.零部件specification n.产品说明split v.分离spokesman n.发言人sponsor n.赞助者（为了商品的广告宣传）spread n.（股票买价和卖价的）差额stable adj.稳定的staff n.职员stag n.投机认股者v.炒买炒卖stagnant adj.停滞的，萧条的"statute n.成文法statutory adj.法定的steadily adv.稳定地，平稳地stock n.库存，股票stock exchange n.证券交易所"stockbroker n.股票经纪人stock controller库房管理者storage n.贮藏，库存量strategy n.战略"streamline v.精简机构，提高效率stress n.压力，紧迫strike n.罢工structure n.结构，设备"subcontract v.分包（工程项目），转包subordinate n.下级adj.下级的subscribe v.认购subsidiary n.子公司subsidise v.补贴，资助subsidy n.补助金substantially adv.大量地，大幅度地summarise v.概括，总结superior n.上级，长官supervisor n.监督人，管理人supervisory adj.监督的，管理的supply n./v.供给，提供survey n 调查"SWOT analysis n. SWOT分析是分析一个公司或一个项目的优点、弱点、机会和风险*synergy n.协作Ttactic n.战术，兵法tailor v.特制产品tailor made products 特制产品take on雇用takeover n.接管target n.目标v.把……作为目标tariff n.关税；价目表task n.任务，工作task force n.突击队，攻关小队（为完成某项任务而在一起的一组人）tax n.税，税金capital gains tax n.资本收益税corporation tax n.公司税，法人税income tax n.所得税value added tax 增值税tax allowance 免减税tax avoidance 避税taxable可征税的taxation 征税tax-deductible在计算所得税时予以扣除的telesales n.电话销售，电话售货temporary adj.暂时的temporary post 临时职位tender n./v.投标territory n.（销售）区域tie n.关系，联系throughput n.工厂的总产量TQC（=Total Quality Control） n.全面质量管理*track record n.追踪记录，业绩trade n./v.商业，生意；交易，经商balance of trade 贸易平衡trading profit 贸易利润insider trading 内部交易trade mark 商标trade union 工会trainee n.受培训者*transaction n.交易，业务transfer n./v.传输，转让*transformation n.加工transparency n.（投影用）透明胶片treasurer n.司库，掌管财务的人*treasury n.国库，财政部trend n.趋势，时尚*trouble-shooting n.解决问题turnover n.营业额，员工流动的比率staff turnover人员换手率stock turnover股票换手率Uundertake v.从事、同意做某事undifferentiated marketing n.无差异性营销策略uneconomical adj.不经济的，浪费unemployment n.失业unemployment benefit n.失业津贴unit n.单位unit cost n.单位成本update v.使现代化up to date adj./adv.流行的，现行的，时髦的upgrade v.升级，增加upturn n.使向上，使朝上USP唯一的销售计划Vvacancy n.空缺vacant adj.空缺的value n./v.价值，估价valuation n.价值value-added n.增加值variable n.可变物variation n.变化，变更variety n.多样化a variety of多种多样的vary v.改变，修改VAT Value Added Tax 增值税vendor n.卖主（公司或个人）venture n.冒险，投机venue n.地点，集合地点viable adj.可行的viability n.可行性vision n.设想，公司的长期目标vocation n.行业，职业vocational adj.行业的，职业的wwage n.（周）工资wage freeze n.工资冻结warehouse n.仓库，货栈wealth n.财富，资源wealthy adj.富裕的，丰富的welfare n.福利white-collar白领阶层white goods n.如冰箱和洗衣机等用在厨房中的产O 口口wholesale n./adj./adv.批发wholesaler 批发商*wind up v.关闭公司withdraw v.拿走，收回，退出withdrawal n.拿走，收回，退出wholesale n./a.批发；批发的wholesaler n.批发商work n.工作working conditions n.工作条件work-in-progress n.工作过程workload n.工作量work order n.（包括原料、半成品、成品的）全部存货总量work station工作位置"working capital n.营运资本，营运资金write off v.取消writeoff n.债务的取消*yield n.有效产量Z*zero defect n.合格产品*zero inventory n.零存货。

(完整)高职高专英语词汇表

(完整)高职高专英语词汇表

《高职高专英语》大纲词汇表（部分）说明：本词汇表依据教育部高等教育司《高职高专教育英语课程教学基本要求（试行）》拟定，其中有*号者为A级词汇，无标记的为入学需要掌握的词汇和B级词汇。

abandon* v. 放弃,遗弃,沉溺absolute* a. 绝对的,完全的absorb* v. 吸收,使全神贯注abstract* n.摘要a.抽象的v.摘要abundant* a. 丰富的,充裕的access* n. 通路,进入,使用之权accommodation* n. 住处,膳宿accompany* v. 陪伴,带有accomplish* v. 完成account n.帐目,报告,估计v. 叙述,解释accumulate* v. 积聚,堆积accurate* a. 准确的,精确的accuse* v. 责备,控告acknowledge* v. 承认,答谢,告知收到acquire* v. 获得,取得,学到actually ad. 实际上additional a. 附加的,另外的adequate* a. 足够的,适当的,能胜任的admire*v. 钦佩,羡慕,赞赏admission* n.许可,入会费,承认advance n.v. 前进agency* n. 代理,代理处agenda* n. 议事日程agent* n.代理人,代理商,特工airline n. 航线；航空公司alcohol* n. 酒精allowance* n. 津贴alphabet* n. 字母表alter* v 改变alternative n.选择之物a.二者选其一ambassador* n 大使ambition* n 雄心；远大目标ambitious* a雄心勃勃的amend* v修正，修订amuse* v逗乐；提供娱乐ancestor* n 祖先；先驱者anniversary* n 周年（纪念）annoy* v使恼怒；使烦恼annual a 每年的；n年刊anticipate* v预期；希望anxiety* n忧虑；渴望anxious a焦虑的；急切的apartment n公寓apparent* a 表面上的；明显的appeal to v呼吁,恳请,吸引,上诉appearance* n出现；外貌appendix* n附录；附属物appetite* n食欲,胃口;欲望,爱好appetizing*a开胃的;刺激欲望的applause* v鼓掌；欢呼appliance* n电器；装备applicant* n请求（申请）者application n申请（表）；应用appoint* v任命;约定(时间地点) appreciate v重视，欣赏；领会；为……表示感谢approach* v靠近；n接近；途径；方法appropriate* a 适当的approval* n赞成，同意；批准approve* v赞成，同意；批准arbitration* n仲裁，公断arise v出现；起源于arouse* v引起；唤醒artificial* a人工的；假的aside a在旁边，到一边aspect n方面assess* v评估，评价assign* v指派；布置；指定assignment* n(指定的)任务;指派；分配assist* n协助assistant n助手a副的;助理的associate* v把…联系在一起；交往n伙伴，合伙人；a副的association* n协会，社团；联合；联想assume* v假定；承担astonish* v使惊讶atmosphere n 大气；气氛attach v贴；使附属；使依恋attend v出席；照料；专心于attendant* n服务员a陪同的authority n[pl.]官方，当局；当权者；权力，权威authorize* v授权，委任auto n汽车automatic a自动的automobile* n汽车available a可利用的,可得到的；可取得联系的avenue* n林荫道；大街await*awake a醒着的v唤醒awful* a 可怕的；极度的awkward* a笨拙的；尴尬的，棘手的bachelor* n单身汉；学士balance* v使平衡；称n天平；均衡；差额ball n舞会banquet* n宴会bare a赤裸的，不戴帽的；光秃秃的；勉强的v露出，暴露bargain v讨价还价n交易；特价商品barrier* n障碍（物）battery* n电池（组）bear v忍受；负担；结，生behalf* n利益behave* v(机器)运转；举止behavior n(机器)运转；举止beneath prep在...下面ad在下面berth* n卧铺；泊位，停泊处bid* n/v 出价，投标bind v捆绑（扎）blend* v混合n混合物board n板；董事会，委员会；伙食v上（车）bold a勇敢的；冒失的；粗体的bond* n联结；公债，债券bonus* n奖金；额外酬金bore* v使厌烦；钻，凿，挖n令人讨厌的人（事）bound* a一定的；有义务的；开往…的v跳跃，弹回boundary* n分界线；边界brilliant* a光辉灿烂的；卓越杰出的brochure* n小册子broker* n经纪人budget* v/n预算bulletin* n告示bureau* n局campaign* n运动；战役candidate n候选人；报考者；申请求职者capacity* n容量，容积；能力capture* v/n捕获cashier* n出纳员cast* v投；铸造casual* a随便的；偶然的catalogue* n目录（册）；v编入目录；编目分类cease* v/n 停止centigrade* a/n摄氏（的）ceremony n典礼；礼节certificate n证（明）书；执照characteristic* a特有的n特性charge v索价；控告；充电n收费；控告；充电，电荷chase* v/n追逐check v检查；制止n检查；支票Christian* n基督教徒；a基督教的circuit* n电路；环行circumstance* n环境,条件,情况claim v宣称；提出要求n宣称；索赔clarify* v澄清；阐明classic* n[pl]杰作a一流的classical a古典的，经典的classify* v分类clause n条款clockwise* a/ad顺时针coach v指导n长途汽车；铁路旅客车厢colleague* n同事collection* n收藏品；收集collective* a/n 集体column* n柱；栏；专栏combination* n结合；化合（物）comment n/v 注解；评论commerce n商业；贸易commercial* n电视广告a商业的commission* n授权，委托；佣金，回扣；委员会commit* v犯，干；承诺commodity* n商品commute* n通勤;定期往返;变换compact* a紧密；坚定；简洁的companion n同伴，伴侣comparable* a可相比；敌得上compatible* a相容；谐调；一致compensate*v赔偿；报酬；弥补competent* a有能力；胜任competitive* a竞争complaint* n抱怨；怨言；控诉complex* a综合；复杂n综合体complicated* a复杂；难懂component* n成分；部件compose v构成；创作，谱曲composition* n成分；作文；乐曲；compound* a复合n化合物comprehension n理解（力）comprise*v包含,由…组成,构成compromise* n妥协；折中办法concentrate v集中；集合；浓缩concern n关心;关联v关心;涉及concerning prep关于conduct n行为v处理；传conductor n导体;指挥;列车员confess* v 坦白；承认confidential* a机密confine* v使受到限制confirm* v证实；确认；批准conflict* v/n冲突；抵触conform* v一致，符合confront* v面对；遭遇；对抗confuse v使混乱；混淆congress* n代表大会；国会，议会consequence n 结果，后果consequently ad因此conservative* a/n保守的（人）conserve* v保持considerable a相当大;值得考虑considerate a 体谅；考虑周到consist v组成；在于constraint* n强制;拘束;压迫感consul* n. 领事consulate* n. 领事馆consult v.商讨,向...请教,查阅consultant* n. 顾问consume*v. 消耗,花费consumption* n. 消费（量）content n[pl]内容,目录;含量a满意的contest* v/n竞争,比赛context* n上下文;前后关系continual a连续的continuous a连续不断的contract n合同;v订合同;使收缩contradict* v同…矛盾(抵触)contrary a相反的;n相反(事物)contrast* v/n对比contribute* v捐献,贡献;投稿conversion* n转变(化,换)convert* v转变(化)convey* v运(输)送;传达(送)convince v使确信(信服)cooperate v合作;配合coordinate* v调节,协调copyright* n版权;著作权a有版权的corporation* n公司correspond v与…一致;相当(类似) correspondence* n通信,函电;相当correspondent* n通信者;通讯员;有业务往来者corresponding* a相应的;一致的costly a昂贵;代价高的council* n委员会;理事会counter n柜台;记数器;v反对courteous* a有礼貌的craft* n手艺;船;航天器creature* n生物;人credit* n信用贷款;信用;荣誉;赞扬;功劳;学分v记入贷方crew* n全体船(机组)人员criminal* n罪犯;a刑事的crisis n危机;决定性时刻critical a批评的;关键性的crucial* a极其重要的;严重的crude* a简陋的;天然的;粗俗的crystal* n水晶;a清澈透明的;晶体的currency* n通货;货币;流通;通用current n流;电流;a当前的;流行的cursor* n光标curve* n曲/弧线;v(使)弯曲damp* a潮湿的;n潮湿dash* v/n飞奔;猛掷;data* n数据;资料database 数据库deadline 截止时间；界限dealer* 商人；贩子debate* 辩论;讨论decay* 腐烂;衰落deceive* 欺骗decrease 减少(小)defence / defense* 击败;使落空defend 保卫;为…辩护definite 明确的;肯定的delegate* 代表;委员/ //授权;委托;委派delete* 取消;删除deliberately* 深思熟虑地;有目的地delicate 纤细的;清秀的;鲜美的;优美的;易碎的;纤弱的;微妙的;棘手的;灵敏的;精密的delight 使高兴//快乐;令人高兴的东西或人democracy* 民主(国家)demonstrate* 论证;演示;示威density* 密集;稠密;密度deny 拒绝给予(要求);否认department 部门;系科departure 出发;离开dependent* 依靠的deposit* 使沉淀;存放;储蓄;交押金//沉积物;定金;押金depress* 使沮丧;降低derive* 取得;追溯…的起源deserve* 应受;值得desirable* 值得向往的;称心的despair* 绝望//绝望despite 不管,尽管dessert* 甜点destination* 目的地;目标destruction* 破坏;消灭detect 察觉;侦察determination* 决心determine 决心;查明;决定device 装置;设备;器具devote 将…奉献;把…专用于diagnose* 诊断diagram* 图表;简图dialect* 方言differ 不同;与…意见不同digest* 消化//摘要digital* 数字的;用数字显示的dim* 昏暗的;朦胧的dimension* 尺寸,长(宽,厚,深)度;面积,大小,规模dine 就餐diplomat* 外交官direct 笔直的;率直的;直接(地)//针对;指示;指导,管理direction 方向(位);用法说明director 指导者,主管;董事;导演disaster* 灾难discharge* 离开;放出;卸货//释放;排除discipline* 纪律;训练//训导;惩罚disclose* 揭开;揭发;露出disconnect* 断绝(开);使脱离discount* 折扣discourage* 使泄气disgust* 厌恶//使厌恶disgusting* 令人厌恶的dismiss 免职,开除;解散disorder 杂乱;骚乱;失调dispose* 去掉,消除;排列;安排dispute* 争论//争吵distinct* 截然不同的;清楚的,明白的distinction* 差别;区分distinguish* 区别;分清distort* 歪曲;使变形district* (地)区,行政区divide 分;分配;隔开;除divorce* 离婚;分离domestic*本国的;家用的;驯养的dominate* 支配;统治;管辖draft* 草稿(案)//起草dramatic* 引人注目的,给人深刻印象的;戏剧性的//表演drift (使)漂流//漂流duplicate* 完全相同的;副本的//加-倍,复制//副本;相同的东西durable* 持久的,耐用的duration* 持续;持久dynamic(al)* 动力的;力学的;充满活力的earnest* 认真的;诚恳的ease 容易;安逸,舒适//缓和;减轻echo* 回声//共鸣economic 经济(学)的economical 节约的effective 有效的efficient 效率高的;有能力的elaborate* 复杂的;精心制作的//详尽阐述,发挥;变得复杂elderly 年长的election* 选举electric 电(动)的electricity 电electronic* 电子的element 基本组成部分;要素;元素elementary* 基本的;初级的elevator* 电梯eliminate* 消除;淘汰embarrass* 使窘迫(为难) embassy* 大使馆emerge* 出现;显露;被知道emergency*紧急情况;不测事件emotion 情感(绪)emperor* 皇帝emphasis* 强调;重点emphasize(-se) 强调;着重empire* 帝国enclose 围住;封入;附上endure* 忍受;持久engage* (使)从事与/忙于;吸引;占用;雇用;使订婚engineering 工程(学)enhance* 增加;提高enormous* 巨大的ensure 保证,担保enterprise 企业entertain 使欢乐;招待;考虑enthusiasm* 热情entry 进入;入口;人(物),条目envelope 信封equivalent* 相等的;等值的//相等物era* 时代error 误差essential 必不可少的;本质的//本质,要点estate* 财产;地产estimate v/n估计;评价evaluate* 估量;评价;鉴定eventually 终于,最后evidence 根据,证据evident* 明显的,明白的evil* 邪恶;祸害//邪恶的,坏的evolution* 演变,进化;进展,发展exact 确切的,精确的examine 检查,调查;考察exceed* 超过exception* 例外excess* 超越;过量//过量的excessive* 过量的,过度的exchange v/n交换,调度;交谈exclude* 把…排除在外,排斥execute* 处死;实施executive* 执行官,行政官//执行的exert* 运用,行使;用,尽exhaust* 使精疲力竭;耗尽//排气装置;废气exhibit 展出//展品existence 存在;生存expectation* 期待;预料expenditure* 消费;费用expert 专家//内行的export 出口,输出//出口(物)explanation 解释,说明explode (使)爆炸(发)exploit* 剥削;利用;开发(采)explore* 探险;探索expose (使)暴露于exposure* 暴露,曝光express 陈述;体现//快车extend 延长;扩大;给予extensive* 广阔的extent 程度;范围external 外部的extra额外的事物;另外的收费//额外的;特别的extraordinary* 非常的,非凡的,奇异的extreme 极度的;尽头的//极端facility 设备;便利,容易factor 因素faculty* 才能;(大学)系,院;全体人员fade* (使)褪色;衰退;变微弱failure 失败(的人或事);没做到,不履行;失灵,故障faint 微弱的,微小的//晕倒,昏阙fairly 相当;公正地faithfully 忠诚地;如实地familiar 熟悉的;常见的,日常用的fancy 想象;猜想;喜爱//空想出来的;花俏的;奇特的//想象力,;幻想;爱好,迷恋fare (车船)费fatal* 命运的的,命中注定的,致命的fatigue* 疲劳favor 好感;恩惠,善事//赞同;偏袒favorable 有利的;顺利的;称赞的fax / facsimile 传真feasible* 可行的,可用的feature 特征;相貌feedback* 反馈fence* 栅栏,篱笆festive* 节日的,欢乐的fiber / fibre* 纤维fierce 凶猛的;狂热的;猛烈的figure 数字;轮廓;人物;体型,风姿;插图filter* 过滤//过滤器finance* 财政,金融financial* 财政的,金融的fine 罚金//处…以罚金//美好的,优秀的;纤细的;精制的;晴朗的fit (使)适合;(使)配合;安装//适合的;强健的fix 固定;安装;决定;确定;修理;安排flavour* 风味flexible 易弯曲的;柔韧的;灵活的forbid* 禁止format* 板式//格式化formula* 公式forth 向前;往外fortnight* 两星期fortunate* 幸运的;侥幸的fortune 运气;财产foundation* 基础;地基;建立;基金会;根据fountain* 喷泉framework* 框架;体系frequency 频率；频繁frustrate*使受挫；破坏；使挫败fuel* 燃料//加燃料fulfil(l) 满足；实现function 起作用；行使职责//功能；职责fund 资金；基金；储备fundamental* 基本的//基本原则furthermore 而且gain V(钟表)走快；获得；V/N增加；得益gap 缺口；间隙；差距garage 车库；加油站gay 快乐的；色彩鲜艳的gene* 遗传基因generate* 使产生；引起generation 一代；产生generous* 慷慨的；宽厚的genius* 天才；天才人物gentle 和蔼的；轻柔的；不陡的genuine 真心的；坦诚的geometry* 几何（学）gesture 姿势；姿态；表示gift 天赋；礼物glorious* 壮丽的；光荣的glory 光荣；荣誉glow 广亮//发光govern 统治；支配graceful 优雅的；得体的gradual* 逐渐的grand*宏伟的；重大的；豪华的grant 拨款//授予，准予graph* 图表graphic* 图的；生动的grateful 感激的gratitude* 感激grave 坟墓//庄重的；严重的greet 问候；接受；呈现在…前grocer* 食品杂货商gross* 总的；严重的guidance 指导，领导guide 导游；指南//指导；给…导游gym(-nasium)* 体育馆；健身房hardware 五金；硬件hardship 艰难heading* 标题headline 大字标题；新闻提要headquarters* 总部；指挥部hence* 因此；今后heroic* 英雄的；英勇的highlight* 以强光照射；强调//最明亮的部分；最重要部分hit 成功而风行一时的事物hi-tech* 高新技术honorable* 诚实的；尊敬的horizon 地平线；眼界，见识horsepower* 马力hospitable* 好客的host 东道主;目主持人；一大群hostile* 敌对的；不友善的house 给..房子住//商号however 不管怎样//然而humble* 谦逊的；低下的；恭顺的identical* 相同的；相等的identification* 识别；身份identify 认出；认为…等同于idle* 虚度//空闲的；懒散的illustrate*阐明；给…作插图说明illustration* 说明；插图image 像；映像imitation* 模仿immediate 立即的；直接的；最接近的immigrant* 移民；侨民immigrate* （从国外）移来的implication* 含义；暗示imply 暗示；意味着import 进口商品//进口；输入impose 把…强加于；征税impress 使铭记；压印improvement 改进；改进之处incident* 发生的事；事件incline* （使）倾斜（倾向于）//斜坡，斜面inclusive* 包括（一切）的index* 索引；指标//为…编索引indicate* 指示；表明individual*个别的;特的//个人induce* 说服；劝诱industrial 工业的industry 勤奋；工业inevitable* 不可避免的infect* 传染；感染infectious* 感染的infer* 推论inference* 推论inferior* 低下的；下级的infinite* 无限的inform 告发；通知initial* 开始的//首字母initiative* 主动性；首创精神injection* 注射injury 伤害；受伤处inner* 内心的；内部的innocent* 无罪的；幼稚的；无害的input 输入；投入的资金inquiry/enquiry 打听；调查insect* （昆）虫insert* 插入；刊登//嵌入物insight* 洞察力，观点inspection* 检查inspire* 鼓舞；激起；给灵感install* 安装installment* 一期付款instance* 例子instant 即刻，瞬间//立即的；紧急的；速溶的instinct* 本能；直觉institute 学会；研究所；学院institution*设立;公共机构；学会instruct 教；命令；通知instruction 教学;指示；用法说明instrument 仪器；工具；乐器insult* v/n 侮辱insurance* 保险（金，费）insure 给保险；保证integrate*使一体化；（使）综合intellectual* 知识分子//智力的intelligence* 智力；情报intelligent* 明智的intense 强烈的；热情的interaction* 相互作用interest 利害关系；利率//引起兴趣interference* 干涉；妨碍interior* 内部的；内地的//内部（地）intermediate* 中间的interpretation* 解释；口译interrupt 打断；中止interval* 间隔；工间休息investigate* 调查investigation*调查研究investment*投资（额）invisible*无形的invoice*发票；发货单involve牵涉；使卷入；包含irrevocable*无法挽回的；不可撤销的isolate使隔离issue颁布，出版，发布／／问题；发行，期号item条，项目；一则itinerary*旅行指南jam v/n拥挤；堵塞；卡住jeans牛仔裤joint 结合处；关节//合资（联合）的journal 杂志；期刊；日志journalist 新闻记者justice 正义；司法justify 证明…正当（有理，正确）；为…辩护karaoke* 卡拉OKlabel*标签//贴标签于，把…称为labor 劳工；劳动laboratory/lab 实验室lag* V/N 落后lane* 胡同；车道launch* 发射；使（船）下水；发动，发起laundry洗衣房;待(已)洗的衣物layout* N安排；布局；陈设lead 铅leaf 薄金属片leak* 渗漏;泄露//漏洞；露出量lean* 倾斜；靠；依靠leap* V/N跳；飞跃learning 学问；学习leisure 闲暇；安逸length 长（度）；一段level 水平面;等级//(水)平的liable* 易于；可能的liberation* 解放liberty* 自由；许可；冒昧licens(c)e* 许可；执照//批准；发许可证light 照亮//轻快的；愉快的litre/liter* 升load* 装(载,货)//负荷;装载量loan* 贷款；暂借//借出local 地方的;当地的；局部的locate 找出;查明;把…设置在log* 原木；木料logic* 逻辑（学，性）logical* （符合）逻辑的loose 松的lorry* 卡车lower 降下；减弱//下游的magic* 魔术（法）；有魔力的magnificent* 壮丽（宏伟）的maintain* 维持；保养；主张maintenance* 维持；保养；主张majority 大多数mall 购物中心management* 管理manual* 手工的；体力的//手册manufacture 制造//制造业；产品margin* 页边空白；边缘//余地marvelous* 奇迹般的；惊人的mask* 面具；口罩；伪装//戴面具；掩饰；伪装mass 众多；团；群众；质量mature* 成熟（成年人）的//（使）成熟maximize* 使最大化；充分重视maximum* 最大限度；顶点//最高（大）的mean 自私的；卑鄙的means 方法mechanical 机械的；力学的；呆板的；手工的mechanism* 机械装置；机制medium* 中等的；适中的//媒介；中间；适中memo(-randum)* 备忘录memorial* 纪念的//纪念堂（碑，仪式）mental 精神的；智力的merchant* 商人；零售商mercy* 慈悲；宽容mere 纯粹的merely* 仅仅merit* 优点microscope* 显微镜military 军事（用）的minimum* 最低的//最低限度；最少量minister* 部长；大臣minor* 较小的；较次要的minority* 少数（派，民族）minus* 减（去）//负的；减去的miracle 奇迹；令人惊奇的人miserable* 痛苦/悲惨/可怜的mission* 使命；任务；代表团mixture 混合（物）mode* 方式；样式moderate* 温和/稳健/有节制/适度的modest 适中/不过分的modification*修改；修饰；减少modify* 缓和；修改；修饰moisture* 潮湿；湿气monitor 监听（检测）器//监听；监测monument* 纪念碑mood* 心情；语气moral* 道德（上）的；有道德的//寓意mortgage* 抵押贷款motion* 运动;手势;提议//打手势;示意motivate* 激起;激发积极性motive* 动机;目的mount 登上;安放//峰multiple* 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ad稍微，有点sophisticated*ａ老于世故的，老练，精密的，尖端的souvenir*ｎ纪念品span*ｎ一段时间，跨距，跨度specialist*ｎ专家specialize/se*ｖ专营,专攻，专门从事，专门化specificａ明确的，具体的，特定的，特有的specification*ｎ详细说明，规格，规范specimen*ｎ样品，样本spectator*ｎ观众sphere*ｎ球体，范围，领域spill*ｖ使溢出，使洒落splendid*ａ灿烂的，壮丽的，辉煌的，极好的split*ｖ切开，劈开，撕裂，分裂，分开spoilｖ损坏,破坏,溺爱，宠爱sponsor*ｖ主办,发起,倡议,赞助ｎ主办者，发起者staff*ｎ全体职员，全体人员，ｖ为……配备人员stain*ｎ污点，污迹ｖ污染，给……着色starve*ｖ使挨饿，使饿死statistics*ｎ统计学，统计数字statue*ｎ雕塑，塑像status*ｎ地位，身份steady*ａ稳的，稳定的，不变的，坚定的，镇定的ｖ使稳定，使固定steep*ａ陡峭的，陡直的stereo*ｎ立体声stereotype*ｎ陈规，陈见stiff*ａ硬的，僵直的，拘谨的，生硬的stimulate*ｖ刺激，激励stipulate*ｖ规定stirｖ搅拌,搅动,微动,移动,激励,打动,惊动,搅乱,引动,煽动stockｎ备料，库存，现货，股票，公债ｖ储备，储存strategy*ｎ战略,策略strengthenｎ力量，实力stressｎ压力，紧张，着重，强调，重音ｖ强调，着重stretch*ｖ拉伸，伸张ｎ伸张，扩展Strictａ精确的，严谨的Strikeｎ罢工ｖ打，击，撞，罢工，给……以印象，使受吸引，敲响，报点，使认为stroke*ｎ击，敲，响，一举，一着，成功的努力，笔划，一笔，中风，突然发作structureｖ建筑，建造ｎ结构，构造，建筑物studioｎ工作室，画室，演播室，电影摄影室stuff* ｎ原料，材料，东西，物品ｖ把…塞满，把…塞进subjectｎ主题，题目，学科，科目，主语ａ易遭…的，受…支配的（to）ｖ使遭受，使服从(to)submit*ｖ使服从，使屈服，提交，呈交submission* ｎ服从，提交substance*ｎ物质，材料实质，本质，旨要substituteｎ代用品，替补ｖ代替，接待Suburbｎ市郊，郊区Subwayｎ地铁，地道Sufficientａ足够的，充分的Suitableａ合适的，适宜的summarize /se ｖ概括，作总结summaryｎ概要，摘要superficial*ａ肤浅的，浅薄的，表面的，外表的superior*ａ上级的，有优越感的较好的，优良的，较多的，较大的，较高的，ｎ上级，长官supplement*ｖ补充，增补ｎ增补物，补充物，增刊，副刊Supposeｖ料想，猜想，假定，认为surgery*ｎ外科surroundingsｎ周围的事物，环境survey v/n俯瞰，眺望，测量，策勘，全面审视，调查suspect*ｖ怀疑，疑有ｎ嫌疑犯，可疑分子suspicion*ｎ怀疑，略有所知suspicious*ａ怀疑的swallowｖ吞，咽ｎ燕子swing*ｖ摇摆，摇荡，挥动，转身，转向ｎ秋千，摇摆，摆动switch*ｎ开关，电闸，转变，转换ｖ转变，转换Symbolｎ象征，标志，符号Sympathyｎ同情，同情心symphony*ｎ交响乐symptom*ｎ症状synthetic*ａ合成的，人造的，综合性的systematic*ａ系统的tablet*ｎ药片tackle* ｎ用具ｖ解决，处理Tagｎ标签，标牌Tankｎ箱，罐，槽，坦克tax*ｎ税款，负担ｖ对…征税Tearｎ眼泪ｖ撕碎Techniqueｎ技术，技能，技巧，手艺Technologyｎ技术，工艺teller*ｎ出纳员temporaryａ暂时的，临时的，一时的tempt*ｖ吸引，引诱，诱惑，引起…的兴趣tender* a温柔的，嫩的，平和的，脆弱的，敏感的tenseａ拉紧的，紧张的ｎ动词的时态terminal*ｎ终点站，末端，终端ａ末端的，终点的，极限的territory*ｎ领土，版图，领域，范围thermometerｎ温度计，体温表thoroughａ彻底的，完全的thoughtful*ａ沉思的，思考的，体贴的，关心的threat*ｎ威胁，恐吓，凶兆，征兆threaten*ｖ威胁，恐吓，是…的征兆，预示危险快要来临tip*ｎ末端，尖端，小费ｖ给小费，轻触，轻碰tissue*ｎ组织，薄纱，薄纸，薄的织物tolerateｖ容忍，忍受，容许，宽恕tone*ｎ腔调，语气，音调，声调，气氛，色调。

SAP常用后台透明表

SAP常用后台透明表

TABLES IN SAP1CUSTOMISING (3)1.1G ENERAL SETTINGS (3)1.1.1Countries (3)1.1.2Currency (3)1.1.3Unit of measure (3)1.1.4Calendar functions (3)1.2E NTERPRISE STRUCTURE (3)1.2.1Definition (3)1.2.2Assignment (4)1.3F INANCIAL ACCOUNTING (4)1.3.1Company code (4)1.3.2Fi document (4)1.4N OT CATEGORIZED (4)2BASIC DATA / ADMINISTRATION (5)2.1W ORKBENCH RELATED TABLES (5)2.1.1Data dictionary tables (5)2.1.2Workbench (5)2.2A DMINISTRATION (5)2.2.1User administration (5)2.2.2Batch input queue (5)2.2.3Job processing (5)2.2.4Spool (6)2.2.5Runtime errors (6)2.2.6Message control (6)2.2.7EDI (6)2.2.8Change documents (6)2.2.9Reporting tree table (6)2.2.10LIS structure/control tables (6)3MASTER DATA : (7)3.1M ATERIAL MASTER : (7)3.1.1Basic data text (sap script) (7)3.1.2Batches (7)3.2C USTOMER MASTER DATA (7)3.3V ENDOR (7)3.4C USTOMER – MATERIAL INFO RECORD (8)3.5B ANK DATA (8)4CHARACTERISTICS : (9)4.1C HARACTERISTICS : (9)4.2C LASS TYPES AND OBJECTS : (9)4.3L INKS : (9)5FI/CO : (10)5.1FI: (10)5.1.1Master data (10)5.1.2Accounting documents // indices (10)5.1.3Payment run (10)5.2CO: (10)5.2.1Cost center master data (10)5.2.2Cost center accounting (10)6SALES AND DISTRIBUTION (SD) : (11)6.1S ALES ORDER : (11)6.2B ILLING DOCUMENT : (11)6.3S HIPPING : (11)6.4D ELIVERY : (11)6.5P RICING : (11)6.6CONTRACTS : (11)7MATERIAL MANAGEMENT (MM) : (12)7.1M ATERIAL DOCUMENT (12)7.2P URCHASING (12)8WAREHOUSE MANAGEMENT (WM) : (13)8.1T RANSFER REQUIREMENT (13)8.2T RANSFER ORDER (13)8.3M ASTER DATA - STOCK POSITIONS (13)8.4I NVENTORY DOCUMENTS IN WM (13)9QUALITY MANAGEMENT (QM) : (14)9.1I NSPECTION LOT / INFO RECORD (14)9.2Q UALITY NOTIFICATION (14)9.3C ERTIFICATE PROFILE (14)10PRODUCTION PLANNING (PP) (15)10.1W ORK CENTER (15)10.2R OUTINGS/OPERATIONS (15)10.3B ILL OF MATERIAL (15)10.4P RODUCTION ORDERS (15)10.5P LANNED ORDERS (16)10.6KANBAN (16)10.7R ESERVATIONS (16)10.8C APACITY PLANNING (16)10.9P LANNED INDEPENDENT REQUIREMENTS (16)11PROJECT SYSTEM (PS) (17)11.1B ASIC DATA (17)11.2E QUIPMENT (17)12PLANT MAINTENANCE (PM) (17)12.1H UMAN RESOURCES (18)12.2S ETTINGS (18)12.3M ASTER DATA (18)12.4I NFOTYPES (18)1Customising1.1General settings1.1.1CountriesT005 Countries1.1.2CurrencyTCURC Currency codesTCURR WisselkoersenTCURT Currency nameTCURX Decimal places for currencies.1.1.3Unit of measureT006 Units of measure1.1.4Calendar functionsT247 Month namesTFACD Factory calendar definitionT015M Month namesTTZZ Time zonesTTZD Summer time rulesTTZDF Summer time rules (fixed annual dates)TTZDV Summer time rules (variable dates)TTZDT Summer time rules textsTTZ5 Assign Time Tones to CountriesTTZ5S Assign time zones to regions1.2Enterprise structure1.2.1DefinitionFI T880 CompanyT001 Company codeCO TKA01 Controlling areaLO T001W Plant / sales organisationT499S LocationsTSPA DivisionSD TVKO Sales organisation / company code TVTW Distribution channelTVBUR Sales officeTVKBT Sales office textTVKGR Sales groupTVGRT Sales group textT171T Sales district textMM T001L Storage locationsT024E Purchasing organizationT3001 Warehouse numberTVST Shipping pointTVLA Loading pointTTDS Transportation1.2.2AssignmentCO TKA02 Assign company code to controlling areaLO T001K Assign plant (valuation area) to company codeSD TVKO Sales organisation / company codeTVKOV Distribution channel / sales organisationTVKOS Division to sales organizationTVTA Sales ariaTVKBZ Sales office to sales areaTVBVK Sales group to sales officeTVKWZ Plants to sales organizationMM T024E Purchasing organization / company code T024W Plant to Purchase organizationT001K Link plant ( = valuation area) / company codeTVSWZ Shipping point to plantT320 Assignment MM Storage Location to WM Warehouse 1.3Financial accounting1.3.1Company codeT004 Chart of accountsT077S Account group (g/l accounts)T009 Fiscal year variantsT880 Global company dataT014 Credit control area1.3.2Fi documentT010O Posting period variantT010P Posting Period Variant NamesT001B Permitted Posting PeriodsT003 Document typesT012 House banks1.4Not categorizedT007a Tax keysT134 Material typesT179 Materials: Product HierarchiesT179T Materials: Product hierarchies: TextsTJ02T Status textTINC Customer incotermsTVFK Billing doc typesT390 PM: Shop papers for print control2Basic data / administration2.1Workbench related tables2.1.1Data dictionary tablesDD02L Tables in SAPDD02T Tables descriptionDD03L Field names in SAPDD03T Field description in SAP2.1.2WorkbenchTADIR Directory of R/3 Repository ObjectsTRDIR System table TRDIRTFDIR Function ModuleTLIBG Person responsible for function classTLIBT Function Group Short TextsTFTIT Function Module Short TextTSTC Transaction codes in SAPTSTCT Transaction codes textsT100 Message text (vb e000)VARID Variant dataD020T Screen textsTDEVC Development classTDEVCT Texts for development classes2.2Administration2.2.1User administrationUSR01 User masterUSR02 Logon dataUSR03 User address dataUSR04 User master authorizationsUSR11 User Master Texts for Profiles (USR10)UST12 User master: AuthorizationsUSR12 User master authorization valuesUSR13 Short Texts for AuthorizationsUSR40 Prohibited passwordsTOBJ ObjectsTOBC Authorization Object ClassesTPRPROF Profile Name for Activity GroupDEVACCESS Table for development user2.2.2Batch input queueAPQD DATA DEFINITION QueueAPQI Queue info definition2.2.3Job processingTBTCO Job status overview tableTBTCP Batch job step overview2.2.4SpoolTSP02 Spool: Print requests2.2.5Runtime errorsSNAP Runtime errors2.2.6Message controlTNAPR Processing programs for outputNAST Message statusNACH Printer determination2.2.7EDIEDIDC Control recordEDIDD Data recordEDID2 Data record 3.0 VersionEDIDS EDI status recordEDPAR Convert External < > Internal Partner NumberEDPVW EDI partner typesEDPI1 EDI partner profile inboundEDPO1/2/3 EDI partner profile outbound2.2.8Change documentsCDHDR Change document headerCDPOS Change document positionenJCDS Change Documents for System/User Statuses (Table JEST)2.2.9Reporting tree tableSERPTREE Reporting: tree structure2.2.10LIS structure/control tablesTMC4 Global Control Elements: LIS Info Structure3MASTER DATA :3.1Material master :MARA Material masterMAKT Material textMARC Material per plant / stockMVKE Material master, sales dataMARD Storage location / stockMSKA Sales order stockMSPR Project stockMARM Units of measureMEAN International article numberPGMI Planning materialPROP Forecast parametersMAPR Link MARC <=> PROPMBEW Material valuationMVER Material consumptionMLGN Material / Warehouse numberMLGT Material / Storage typeMPRP Forecast profilesMDTB MRP tableMDKP Header data for MRP documentMLAN Tax data material masterMTQSS Material master view: QM3.1.1Basic data text (sap script)STXB SAPscript: Texts in non-SAPscript formatSTXH STXD SAPscript text file headerSTXL STXD SAPscript text file lines3.1.2BatchesMCHA BatchesMCH1 BatchesMCHB Stock : batches3.2Customer master dataKNA1 Customer masterKNB1 Customer / companyKNVV Customer sales dataKNBK Bank detailsKNVH Customer hierarchyKNVP Customer partnersKNVS Shipment data for customerKNVK Contact personsKNVI Customer master tax indicator3.3VendorLFA1 Vendor masterLFB1 Vendor per company codeLFB5 Vendor dunning dataLFM1 Purchasing organisation dataLFM2 Purchasing dataLFBK Bank details3.4Customer – material info recordKNMT Customer material info record3.5Bank dataBNKA Master bank data4Characteristics :4.1Characteristics :CABN Characteristics ( o.a. batch/vendor)CABNT Characteristics descriptionCAWN Characteristics ( o.a. material)CAWNT Characteristics descriptionAUSP Characteristic Values4.2Class types and objects :TCLAO Several class types for objectTCLA Class types ( vb. lfa1 => v10 en 010)TCLAT Class type textTCLT Classifiable objectsTCLC Classification status4.3Links :INOB Link between Internal Number and ObjectKLAH Class header dataKSSK Allocation Table: Object (vb.matnr) to Class KSML Characteristics for a class (internal number)5FI/CO :5.1FI :5.1.1Master dataSKA1 AccountsBNKA Bank master record5.1.2Accounting documents // indicesBKPF Accounting documentsBSEG item levelBSID Accounting: Secondary index for customers BSIK Accounting: Secondary index for vendors BSIM Secondary Index, Documents for Material BSIP Index for vendor validation of double documents BSIS Accounting: Secondary index for G/L accountsBSAD Accounting: Index for customers (cleared items)BSAK Accounting: Index for vendors (cleared items)BSAS Accounting: Index for G/L accounts (cleared items)5.1.3Payment runREGUH Settlement data from payment programREGUP Processed items from payment program5.2CO :TKA01 Controlling areasTKA02 Controlling area assignmentKEKO Product-costing headerKEPH Cost components for cost of goods manuf.KALO Costing objectsKANZ Sales order items - costing objects5.2.1Cost center master dataCSKS Cost Center Master DataCSKT Cost center textsCRCO Assignment of Work Center to Cost Center5.2.2Cost center accountingCOSP CO Object: Cost Totals for External PostingsCOEP CO Object: Line Items (by Period). COBK CO Object: Document headerCOST CO Object: Price Totals6Sales and Distribution (SD) :VBFA Document flow (alg.)VTFA Flow shipping documents6.1Sales order :VBAK Header dataVBAP Item dataVBPA Partners in sales orderVBKD Sales district dataVBEP Data related to line items, delivery lines6.2Billing document :VBRK header dataVBRP Item data6.3Shipping :VTTK Shipment headerVTTP Shipment itemVTTS Stage in transportVTSP Stage in transport per shipment itemVTPA Shipment partnersVEKP Handling Unit - Header TableVEPO Packing: Handling Unit Item (Contents)6.4Delivery :LIKP Delivery headerLIPS Delivery item6.5Pricing :KONH Conditions headerKONP Conditions itemsKONV Procedure ( billing doc or sales order)KOND6.6contracts :VEDA Contract data7Material Management (MM) :7.1Material documentMKPF material documentMSEG material document (item level)7.2PurchasingEKKO Purchase documentEKPO Purchase document (item level)EKPV Shipping-Specific Data on Stock Tfr. for Purch. Doc. ItemEKET Delivery scheduleVETVG Delivery Due Index for Stock TransferEKES Order Acceptance/Fulfillment ConfirmationsEKKN Account assignment in purchasingEKAN Vendor address purchasingEKPA Partner functionsEIPO Item export / import dataEINA Purchase info record (main data)EINE Purchase info record (organisational data)EORD Source listEBAN Purchase requisitionEBKN Purchase Requisition Account Assignment8Warehouse Management (WM) :8.1Transfer requirementLTBK Transfer requirement - headerLTBP Transfer requirement - item8.2Transfer orderLTAK Transfer order - headerLTAP Transfer order - item8.3Master data - stock positionsLQUA Quants8.4Inventory documents in WMLINK Inventory document headerLINP Inventory document itemLINV Inventory data per quant9Quality Management (QM) :9.1Inspection lot / info recordQALS Inspection lot recordQAMB Link inspection lot - material documentQAVE Inspection usage decisionQDPS Inspection stagesQMAT Inspection type - material parametersQINF Inspection info record (vendor - material)QDQL Quality levelQDPS Inspection stages9.2Quality notificationTQ80 Notification typesQMEL Quality notificationQMFE Quality notification – itemsQMUR Quality notification – causesQMSM Quality notification – tasksQMMA Quality notification – activitiesQMIH Quality message - maintenance data excerpt9.3Certificate profileQCVMT Certificate profile characteristic level: textsQCVM Certificate profile characteristic levelQCVK Certificate profile header10Production Planning (PP)10.1Work centerCRHH Work center hierarchy()CRHS Hierarchy structureCRHD Work center headerCRTX Text for the Work Center or Production Resource/ToolCRCO Assignment of Work Center to Cost CenterKAKO Capacity Header SegmentCRCA Work Center Capacity AllocationTC24 Person responsible for the workcenter10.2Routings/operationsMAPL Allocation of task lists to materialsPLAS Task list - selection of operations/activities PLFH Task list - production resources/toolsPLFL Task list - sequencesPLKO Task list - headerPLKZ Task list: main headerPLPH Phases / suboperationsPLPO Task list operation / activityPLPR Log collector for tasklistsPLMZ Allocation of BOM - items to operations10.3Bill of materialSTKO BOM - headerSTPO BOM - itemSTAS BOMs - Item SelectionSTPN BOMs - follow-up controlSTPU BOM - sub-itemSTZU Permanent BOM dataPLMZ Allocation of BOM - items to operationsMAST Material to BOM linkKDST Sales order to BOM link10.4Production ordersAUFK Production order headersAFIH Maintenance order headerAUFM Goods movement for prod. orderAFKO Order header data PP ordersAFPO Order itemRESB Order componentenAFVC Order operationsAFVV Quantities/dates/values in the operationAFVU User fields of the operationAFFL Work order sequenceAFFH PRT assignment data for the work order(routing) JSTO Status profileJEST Object statusAFRU Order completion confirmationsPRT’s voor production ordersAFFH PRT assignment data for the work orderCRVD_A Link of PRT to DocumentDRAW Document Info RecordTDWA Document TypesTDWD Data Carrier/Network NodesTDWE Data Carrier Type10.5Planned ordersPLAF Planned orders10.6KANBANPKPS Kanban identification, control cyclePKHD Kanban control cycle (header data)PKER Error log for Kanban containers10.7ReservationsRESB Material reservationsRKPF header10.8Capacity planningKBKO Header record for capacity requirementsKBED Capacity requirements recordsKBEZ Add. data for table KBED (for indiv.capacities/splits)10.9Planned independent requirementsPBIM Independent requirements for materialPBED Independent requirement dataPBHI Independent requirement historyPBIV Independent requirement indexPBIC Independent requirement index for customer req.11Project system (PS)11.1Basic dataPRHI Work Breakdown Structure, Edges (Hierarchy Pointer) PROJ Project definitionPRPS WBS (Work Breakdown Structure) Element Master DataRPSCO Project info database: Costs, revenues, financesMSPR Project stock11.2EquipmentEQUI Equipment master dataEQKT Equipment short textEQUZ Equipment time segment12Plant maintenance (PM)IHPA Plant Maintenance: PartnersOBJK Plant Maintenance Object ListILOA PM Object Location and Account AssignmentAFIH Maintenance order header12.1Human resources12.2SettingsT582A Infotypes: Customer-Specific Settings12.3Master dataT527X Organizational UnitsT528T Position TextsT554T Attendance and Absence TextsT501 Employee groupT503 Employee group, subgroupT503K Employee subgroupT510N Pay Scales for Annual Salaries (NA)T549A Payroll Accounting AreasT750X Vacancy12.4InfotypesPA0001 Org. AssignmentPA0002 Personal DataPA0006 AddressesPA0007 Planned Working TimePA0016 Contract elementsPA0008 Basic payPA0105 CommunicationsPA1007 VacanciesPA1035 TrainingPA2001 Absences欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。

法律英语词汇必备讲解

法律英语词汇必备讲解

法律英语词汇学习的基本方法一、法律英语词汇学习的必要性及难点法律英语难学，基本上是当代中国法律人的一个共识。

难在何处呢？可能法律英语词汇的掌握就是第一只拦路虎。

当我们打开英文法律文件时，经常会发现非常难以理解，即使是常用的合同条款中也充斥着大量的难以理解的词汇。

例如：“Limits on Indemnification. No indemnification is required under Section [insert the number of the Section in which Seller agrees to indemnify Buyer] until the aggregate amount of Losses [plus Litigation Expenses] exceeds [$500,000], and then only for the amount by which the aggregate amount of Indemnifiable Losses exceeds [$500,000].”学过法律英语的人都知道，这个句子实际上在法律英语句子中是比较短小和简单的一句，语法问题难不倒我们，难得是里面的几个关键的词汇，比如indemnification、indemnify 、Indemnifiable 、aggregate、Litigation以及exceed。

如果我们知晓上面的列举的几个所谓法律英语词汇的含义分别是：补偿（名词）、补偿（动词）、补偿（形容词）、总计、诉讼、超出，那么本句就很容易理解。

它的含义实际上就是指：“补偿限额。

只有损失总额（加上诉讼费用）超过（$500,000）时，才能根据第（插入卖方同意补偿卖方的条款编号）条要求补偿，此时也只对可补偿费用中超过（$500，000）的部分进行补偿。

”除了生僻的词汇以外，我们还有注意大量的我们平时熟悉但不能按照普通英语含义理解的词汇。

会计英语

会计英语

会计英语acceptance承兌account賬戶accountant會計員accounting會計accounting system會計制度accounts payable應付賬款accounts receivable應收賬款accumulated profits累積利益adjusting entry調整記錄adjustment調整administration expense管理費用advances預付advertising expense廣告費agency代理agent代理人agreement契約allotments分配數allowance津貼amalgamation合併amortization攤銷amortized cost應攤成本annuities年金applied cost已分配成本applied expense已分配費用applied manufacturing expense己分配製造費用apportioned charge攤派費用appreciation漲價article of association公司章程assessment課稅assets資產attorney fee律師費audit審計auditor審計員average平均數average cost平均成本bad debt壞賬balance餘額balance sheet資產負債表bank account銀行賬戶bank balance銀行結存bank charge銀行手續費bank deposit銀行存款bank discount銀行貼現bank draft銀行匯票bank loan銀行借款bank overdraft銀行透支bankers acceptance銀行承兌bankruptcy破產bearer持票人beneficiary受益人bequest遺產bill票據bill of exchange匯票bill of lading提單bills discounted貼現票據bills payable應付票據bills receivable應收票據board of directors董事會bonds債券bonus紅利book value賬面價值bookkeeper簿記員bookkeeping簿記branch office general ledger支店往來賬戶broker經紀人brought down接前brought forward接上頁budget預算by-product副產品by-product sales副產品銷售capital股本capital income資本收益capital outlay資本支出capital stock股本capital stock certificate股票carried down移後carried forward移下頁cash現金cash account現金賬戶cash in bank存銀行現金cash on delivery交貨收款cash on hand庫存現金cash payment現金支付cash purchase現購cash sale現沽cashier出納員cashiers check本票certificate of deposit存款單折certificate of indebtedness借據certified check保付支票certified public accountant會計師charges費用charge for remittances匯水手續費charter營業執照chartered accountant會計師chattles動產check支票checkbook stub支票存根closed account己結清賬戶closing結算closing entries結賬紀錄closing stock期末存貨closing the book結賬columnar journal多欄日記賬combination聯合commission佣金commodity商品common stock普通股company公司compensation賠償compound interest複利consignee承銷人consignment寄銷consignor寄銷人consolidated balance sheet合併資產負債表consolidated profit and loss account合併損益表consolidation合併construction cost營建成本construction revenue營建收入contract合同control account統制賬戶copyright版權corporation公司cost成本cost accounting成本會計cost of labour勞工成本cost of production生產成本cost of manufacture製造成本cost of sales銷貨成本cost price成本價格credit貸方credit note收款通知單creditor債權人crossed check橫線支票current account往來活期賬戶current asset流動資產current liability流動負債current profit and loss本期損益debit借方debt債務debtor債務人deed契據deferred assets遞延資產deferred liabilities遞延負債delivery交貨delivery expense送貨費delivery order出貨單demand draft即期匯票demand note即期票據demurrage charge延期費deposit存款deposit slip存款單depreciation折舊direct cost直接成本direct labour直接人工director董事discount折扣discount on purchase進貨折扣discount on sale銷貨折扣dishonoured check退票dissolution解散dividend股利dividend payable應付股利documentary bill押匯匯票documents單據double entry bookkeeping複式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本duties and taxes稅捐earnings業務收益endorser背書人entertainment交際費enterprise企業equipment設備estate財產estimated cost估計成本estimates概算exchange兌換exchange loss兌換損失expenditure經費expense費用extension延期face value票面價值factor代理商fair value公平價值financial statement財務報表financial year財政年度finished goods製成品finished parts製成零件fixed asset固定資產fixed cost固定成本fixed deposit定期存款fixed expense固定費用foreman工頭franchise專營權freight運費funds資金furniture and fixture傢俬及器具gain利益general expense總務費用general ledger總分類賬goods貨物goods in transit在運貨物goodwill商譽government bonds政府債券gross profit毛利guarantee保證guarantor保證人idle time停工時間import duty進口稅income收入income tax所得稅income from joint venture合營收益income from sale of assets出售資產收入indirect cost間接成本indirect expense間接費用indirect labour間接人工indorsement背書installment分期付款insurance保險intangible asset無形資產interest利息interest rate利率interest received利息收入inter office account內部往來intrinsic value內在價值inventory存貨investment投資investment income投資收益invoice發票item項目job工作job cost工程成本joint venture短期合伙journal日記賬labour人工labour cost人工成本land土地lease租約leasehold租約ledger分類賬legal expense律師費letter of credit信用狀liability負債limited company有限公司limited liability有限負債limited partnership有限合夥liquidation清盤loan借款long term liability長期負債loss損失loss on exchange兌換損失machinery equipment機器設備manufacturing expense製造費用manufacturing cost製造成本market price市價materials原村料material requisition領料單medical fee醫藥費merchandise商品miscellaneous expense雜項費用mortgage抵押mortgagor抵押人mortgagee承押人movable property動產net amount淨額net asset資產淨額net income淨收入net loss淨虧損net profit純利net value淨值notes票據notes payable應付票據notes receivable應收票據opening stock期初存貨operating expense營業費用order訂單organization expense開辦費original document原始單據outlay支出output產量overdraft透支opening stock期初存貨operating expense營業費用order訂單organization expense開辦費original document原始單據outlay支出output產量overdraft透支quotation報價rate比率raw material原料rebate回扣receipt收據receivable應收款recoup補償redemption償還refund退款remittance匯款rent租金repair修理費reserve準備residual value剩餘價值retailer零售商returns退貨revenue收入salary薪金sales銷貨sale return銷貨退回sale discount銷貨折扣salvage殘值sample fee樣品scrap廢料scrap value殘餘價值securities證券security抵押品selling commission銷貨佣金selling expense銷貨費用selling price售價share capital股份share certificate股票shareholder股東short term loan短期借款sole proprietorship獨資spare parts配件standard cost標準成本stock存貨stocktake盤點stock sheet存貨表subsidies補助金sundry expense雜項費用supporting document附表surplus盈餘suspense account暫記賬戶taxable profit可徵稅利潤tax稅捐temporary payment暫付款temporary receipt暫收款time deposit定期存款total合計total cost總成本trade creditor進貨客戶trade debtor銷貨客戶trademark商標transaction交易transfer轉賬transfer voucher轉賬傳票transportation運輸費travelling差旅費trial balance試算表trust信託turnover營業額unappropriated surplus未分配盈餘unit cost單位成本unlimited company無限公司unlimited liability無限責任unpaid dividend未付股利valuation估價value價值vendor賣主voucher傳票wage rate工資率wage工資wage allocation sheet工資分配表warehouse receipt倉庫收據welfare expense褔利費wear and tear秏損work order工作通知單year end年結。

SAP 词语中英文对照翻译

SAP 词语中英文对照翻译

Words Chinese RemarkSAP (foreign) exchange gain 汇兑收益SAP (foreign) exchange loss 汇兑损失SAP (investment) support allocation list 投资分配表SAP (investment) support allocation year 投资分配年度13 period accounting 13会计期 4-4-5 period accounting 4-4-5 期间会计 ASAPabap/4 cluster database abap/4 簇式数据库abap/4 code abap/4 代码SAPSAPabap/4 data type abap/4 数据类型SAPabap/4 development workbench abap/4 开发工作台SAPabap/4 dictionary abap/4 词典SAPabap/4 dictionary information system abap/4 词典信息系统SAPabap/4 key word abap/4 关键词SAPabap/4 module pool abap/4 模块存储SAPabap/4 native sql abap/4 内含式 sqlabap/4 open sql abap/4 开放式 sqlSAPSAPabap/4 parameter abap/4 参数SAPabap/4 program abap/4 程序abap/4 query abap/4 查询SAPSAPabap/4 report abap/4 报告SAPabap/4 repository abap/4 资源库SAPabap/4 repository information system abap/4 资源库信息系统SAPabap/4 select option abap/4 选择项SAPabap/4 variable abap/4 变量SAPabc analysis ABC分析abc usage summary (inv220) ABC用途汇总 abc usage summary report ABC用途汇总报表 abnormal (value,data) 异常（值，数据）SAP abnormal end 非正常结束 abnormal termination 非正常终止SAPabort 异常退出SAP absolute total commitments 绝对贷款承诺总额 absolute value 绝对值 absorb 吸收 absorb forecast 吸收法预测 absorption 吸收作用 absorption of forecasts 预测的吸收法SAP acc. to 依照 accelerated cost recovery system 加速成本回收系统 accelerated depreciation 加速折旧 accept 验收，接收 acceptance dates 验收日期SAP acceptance test 认可性测试SAP access 存取SAP access authorization 访问授权access character 存取字符SAPSAP access depth 访问深度 access directions 存取范围 access number 存取编号SAPSAP access path 访问路径SAP access protection 访问保护 access rate 访问速率SAPSAP access routine 存取例程SAP access sequence 访问顺序 access sequences 存取顺序SAPSAP access to 访问 accessible 可用存取的SAP accompanying sheet 附表 accord 约定 according to product 根据产品而定 account 科目SAP account allocation 科目归集SAP account assignment 科目设置SAP account assignment category 科目设置类型SAP account assignment element 科目确定元素SAP account assignment elements 科目确定元素SAP account assignment group 科目设置组SAP account balance 科目余额 account balance inquiry 科目余额查询SAP account balance interest calculation 帐户余额计息SAP account category 帐户类别SAP account category reference 帐户类别参考SAP account changes 帐户更改 account code structure 科目代码结构 account codes 科目代码SAP account comparison 帐户比较SAP account control indicator 科目管理标记 account data 科目数据 account definition 科目定义 account definition inquiry 科目定义查询 account definition listing 科目定义显示 account definition maintenance 科目定义维护 account definition program (gld103) 科目定义程序 account description 科目描述SAP account details 帐户明细SAP account determination 科目确定SAP account determination key 科目确定码SAP account determination procedure 科目确定过程SAP account determination type 科目确定类型SAP account group 帐户组SAP account group info 科目组信息SAP account groups and number ranges 科目组及号码范围account hierarchy 科目结构SAP account holder 银行户主 account inquiry (acr300) 科目查询SAP account life 科目有效期 account lookup 科目查找 account lookup display(screen gld381-01) 科目查找显示 account lookup program (gld381) 科目查找程序SAP account maintenance 帐户维护SAP account management 帐户管理 account master load program (gld080) 科目主程序装入程序 account no. 科目号 account number 科目号 account number segment 科目号分隔 account number sequence 科目号顺序 account payable 应付帐SAP account reading 科目输入SAP account receivable 应收帐SAP account reconciliation 对帐 account record type 科目记录类型 account relationship 科目间关系 account security level 科目保密级别SAP account statement 帐面清单SAP account statement entry 对帐单分录 account summarization 科目汇总SAP account symbol 帐户符号 account total 科目总计SAP account type 帐户种类SAP account type life 帐户种类有效期 accounting 会计，记帐方法 accounting and production control purposes 会计与生产控制目的SAP accounting area 会计主体 accounting bases 会计基础SAP accounting document 会计凭证 accounting period 会计期段 accounting period group of controls 会计期段控制组 accounting period inquiry 会计期段查询 accounting projection 会计预测 accounting purposes 会计用途SAP accounting transaction 会计业务 accounting year inquiry 会计年查询 accounts payable 应付帐SAP accounts payable applications control program 应付帐应用控制程序 accounts payable bank reconciliation file 应付帐银行调节文件 accounts payable code 应付帐代码 accounts payable file (aph) 应付帐文件 accounts payable g/l distribution file 应付帐总帐分摊文件 accounts payable g/l distribution file (apg) 应付帐总帐分摊文件accounts payable guide 应付帐款指南 accounts payable liability 应付帐负债 accounts payable line file (apl) 应付帐明细文件 accounts payable payment file (amh) 应付帐付款文件 accounts payable payment line file (amt) 应付帐付款明细文件 accounts payable product 应付帐产品 accounts payable reconciliation 应付帐调节 accounts payable reconciliation file (abr) 应付帐调节文件 accounts payable report 应付帐报告 accounts payable statement 应付帐报表 accounts payable tax amount paid file (atp) 应付帐已付税款金额文件 accounts payable tax history file (atx) 应付帐税款历史文件 accounts payable transactions 应付帐事务 accounts payable/maintenance 应付帐/维护 accounts payablt interface 应付帐接口 accounts radio button 科目单选钮SAP accounts receivable 应收帐 accounts receivable aging by salesperson 依销售员列应收帐帐龄 accounts receivable balance 应收帐余额 accounts receivable cash and memo posting 应收帐现金与摘要过帐 accounts receivable document 应收帐文档 accounts receivable file 应收帐文件 accounts receivable period colse 应收帐期间结算 accounts receivable processing 应收帐处理 accounts receivable product 应收帐产品 accounts receivable run instructions 应收帐运行指令 accounts receivable statement 应收帐目表 accounts receivable trial balance 应收帐试算表 accounts statement 帐目报表SAP accredited standards committee x12 x12信贷标准委员会SAP accrual 应计 accrual account 应计帐目 accrual amount 应计金额 accrual and deferral 待摊和预提SAP accrual and reversal 应计与回转SAP accrual billing document 应计开票单据 accrual date 应计日期SAP accrual interval 应计间隔SAP accrual period 应计期间 accrual profit center 应计利润中心 accrual profit certer/account code combination 应计利润中心/科目代码组 accrual reversal 应计回转 accrual reversal date 应计回转日期 accrual reversal flag value 应计回转标志值 accrual/deferral document 待摊/预提凭证SAPSAP accrual/deferral posting 待摊/预提记帐SAP accruals account 应计项目科目accruals and deferrals account 待摊/预提科目SAP accrue 应计SAP accrue (interest) 生息 accrued expense and deferred income 预提费用和递延收益SAPSAP accrued income 应计收益SAP accrued item 应计项目 accrued liability account 应计负债科目 accrued liability account amount 应计负债科目金额 accrued liability account code 应计负债科目代码 accrued liability account total 应计负债科目总计SAPacct groups/numbers 科目组/科目号码 accumulate 累计 accumulate year-to-date checkbox 年累计检查框SAP accumulated balance audit trail 累计余额审计线索SAP accumulated depreciation 累计折旧SAP accumulated depreciation account 累计折旧科目 accumulated depreciation ackowledgement 累计折旧确认 accumulated reserve 累计储备SAP accumulated yearly payments 年付款总额 accumulation of accounts 科目累计 accumulation of totals 总额累计 accurate and timely inventory balance 精确及时库存余额 acdessachilles' heel 关键弱点 acknowledgement advice 收函建议SAPSAP acknowledgement request 收函请求 ackowledge (to) 确认 ackowledgement notice 确认注释SAP acquisition and production costs 购置和生产成本SAP acquisition list 购置清单SAP acquisition tax 购置税SAP acquisition tax cred acquisition tax credSAP acquisition tax deb. acquisition tax deb.SAP acquisition year 购置年份 across the board 全面的 action 作用 action bar 作用 action bucket 活动栏目 action chart 活动图 action code 活动代码 action codes 活动代码 action column 作用列次 action diagramming 作用图SAP action index 动作索引 action message 作用信息 action procedure 行为过程SAPSAP action statement 作用语句activate 激活SAPSAP activate a field 激活一字段SAP activate accesses 激活接近 activate all 激活全部SAPSAP activate period 有效期间SAP activation administrator 活动管理器SAP activation flag 活动标志SAP activation type 活动类型active 有效，现用 active component 有效组件 active control indicator 活动的控制指示器SAP active date 用作日期 active file 有效的文件 active ingredient 有效（现用）成份 active item journal entry 有效项目凭证输入 active material allocations 有效材料分配 active operation 现用工序 active potency component 有效能力组件 active product 有效产品 active quote 现用报价SAP active version 活动版本SAP active window 活动窗口 activities 作业SAPSAP activity 作业SAP activity category 作业类型SAP activity element 作业元素SAP activity elements 作业元素 activity flag 活动标志SAP activity input 作业量输入 activity manufacturing 活动制造SAP activity output 作业量输出SAP activity price 作业工资SAP activity price computation 作业工资计算SAP activity reason 活动原因SAP activity recording 作业记录SAP activity type 作业类型 activity/operation number 作业/操作记录SAP actual 实际的 actual conversion factor 实际的转换系数 actual cost 实际成本 actual cost data 实际成本数据 actual cost roll-up 数据成本累加（滚动） actual cost system 数据成本系统 actual cost total 实际成本总计 actual cost variance data 实际成本差异数据SAP actual costs 实际成本 actual count data 数据盘点数据actual date of the transaction 数据事务发生的日期SAP actual dates 实际日期 actual discount 数据折扣SAP actual document 实际文件 actual download 数据下载 actual facility/item costs 数据场所/项目成本 actual input 实际输入 actual invoice entry (acp500) 实际发票输入 actual item cost 实际项目成本 actual labor costs 实际人工成本 actual manufacturing activities 实际生产活动 actual output 实际输出 actual output hours 实际输出小时数 actual parameter 实际参数SAP actual percentage discount 实际百分比折扣 actual price 实际价格 actual price total 实际价格总计 actual production/purchasing decisions 实际生产/采购决策 actual releas/due date 实际发放/到期日SAP actual route 实际途径 actual run rate 实际产出率 actual shop floor cost 实际车间成本 actual statistic radio button 实际统计单选钮 actual tax rate 实际税率 actual to buget values 实际与预算值之比 actual value 实际值 actuals 实际值SAP adapt 适配add-on 添加 add into inventory 增入库存 add maintenance mode 增加维护模式 add mode 增加模式 add pushbutton 增加按钮 addendum 附录SAP additional account assignment 补充科目设置SAP additional data 其它数据 additional description text 附加说明文字SAP additional fields 附加字段SAP additional information 附加信息 additional line items lookup 附加行项查找 additional note text line 附加注释文本行SAP additional tax 附加税SAP additional time 附加时间SAP additional value (cap) 附加值(CAP)SAP additional value days 附加值天数 additive constant 添加常量SAP addr. recursiveness 地址递归address 定址SAPSAP address administration 地址管理SAP address block 地址块SAP address data 地址数据SAP address for reverse routing 反转路由地址 address line 地址行SAP address list 地址表 address space 地址空间SAP address specifics 地址明细SAP addressing mode 寻址方式SAP adjust 缩放比例 adjust downward 向下调整 adjust during batch balancing flag 批量平衡作业调整标志 adjust inventoty (to) 调整库存（到） adjust to 调整至 adjust tolerance days 调整允差天数 adjust upward 向上调整 adjusted standard cost estimate 调整的标准成本估算SAP adjusting agent 调整因素 adjusting entry 调整输入 adjustment 调整量 adjustment field 调整字段SAP adjustment to net income for the period 年度盈余修正SAP adjustment to net income for the period/retained 未分配利润 adjustment to retained earnings 未分配利润调整SAP adjustment to stock 库存调整SAP administration block 管理块SAP administrative data 管理数据 administrative time 管理时间 adopt 采纳SAP advance 先进SAP advance correction 高级纠错 advance payment 预付款SAP advanced process industries 高等流程工业 advanced process industries instructions 高等流程工业运行指令 advanced process industries main menu 高等流程工业主菜单 advanced process industries product 高等流程工业产品SAP advanced program to program communication 程序通讯的高级程序 advanced training 高级培训 advanced training class 高级培训课程 adverse 反向的，相反的SAP advertising campaign 广告运动SAP advertising material 广告材料SAPadw position adw 位置affect 影响 affect inventory or sales 对库存或销售的影响 affect p.o. quantity in inspection 影响在检采购定单量affect receipts 影响接收 affect resupply order 影响补库定单SAP affecting net income 影响净收益的 affiliate 协作 age 帐龄 age (v.) receivables 应收帐帐龄 age (verb) 帐龄 age of an invoice 发票帐龄 aged payables 应付款帐帐龄 aged payables report (acp210) 应付款帐帐龄分析表 aged trial balance 试算表帐龄 aggrebate inventory values 总体库存值SAP aggregating relationship type 集合关系类型 aggressive forcast 进取性预测 aging 帐龄 aging days 帐龄天数 aging period 帐龄期间 aging report by company (acr410) 按公司帐龄分析表 aging report by salesperson (acr430) 按销售员帐龄分析表 aging report payables (acp210) 应付帐帐龄分析表 agreement 协议SAP agreement number 协议编号SAP agreement type 协议类型aisle 工段 alert monitor 警告监控器SAPSAPalert type 警告类型 algebraic relationship 代数关系SAP alignment key 对准码SAPall companies to be consolidated 所有合并的公司SAPall sales areas 所有销售部门 allocatable 可分配的关系 allocatable warehouse 可分配的仓库SAP allocate 分配SAP allocate material component 物料组件分配SAP allocate production resource/tool 生产资源/工具分配 allocate to invoices 按发票分配 allocated and on-order quantities 已分配的及已定货量 allocated customer order line 已分配的客户定单行 allocation 分配 allocation (of articles) 分配（物品的） allocation (of costs) 分配（成本的） allocation adjustment program 分配调整程序SAP allocation base 分摊基值SAP allocation concept 分摊原则 allocation data 分配数据 allocation date 分配日期 allocation detail 分配明细allocation detail report 分配明细报表 allocation flag 分配标志 allocation from inventory 由库存分配SAP allocation group 分摊组SAP allocation indicator 分配标记 allocation logic 分配逻辑 allocation overrides 分配量置换 allocation program 分配程序 allocations of inventory 库存分配SAPallow 允许allow post flag 允许过帐标志 allowance 津贴 allowance wage 允许工资SAP allowed values 允许值SAP allowed volume 允许体积SAP allowed weight 允许重量alpha-sequenced 按字母顺序的 alpha customer look-up (acr310) 客户名单查询 alpha look-up key 按字母顺序查找键 alpha look-up name 按字母顺序查找名 alpha order 字母顺序 alpha search 按字母顺序检索 alpha search key 按字母顺序检索键 alphabetic sequence 按字母顺序 alphanumeric 字母数字的 alphanumeric code 字母数字代码 alphanumeric extreme 字母数字极限 alphanumeric field 字母数字字段SAP alphanumeric or numeric extreme 字母数字或数字极限 alter 改变，修改 alternate item 替代项目 alternate item description 替代项目描述 alternate item list 替代项目清单 alternate item maintence 替代项目维护 alternate item number 替代项目号 alternate item print 替代项目打印 alternate item screen 替代项目屏幕 alternate operation 替换工序 alternate vendor 替换供应商 alternate vendor number 替换供应商号SAP alternative 替代SAP alternative sequences 替代顺序SAP alternative units of measure 替代计量单位SAP alternative chart of accounts 备选会计科目表SAP alternative determination 替代确定 alternative minumum tax 代用最低税SAP alternative mode 替换模式SAP alternative payer 替代付款人SAP alternative sequence 替代顺序 alternative straight method 代用直接方式SAP alternative to item 项目代用物SAP alternative unit (of measure) 代用计量单位 alternative unit of measure 代用计量单位SAPSAP alternatives 替代 amend 修改 amendable fields 可修改的字段 amendment 修改SAP amortization of intangible assets 无形资产摊销SAP amount 金额 amount available 可用额 amount break 金额极限 amount due 到期金额 amount entered 输入金额 amount on hand 现有金额 amount ordered 已定货金额 amount outstanding 逾期金额 amount override 逾期金额 amount paid 已付金额 amount projections 金额预测SAP amount refunded 退款金额 amount remaining 余额 amount selected 选择的金额 amount summary 金额汇总SAP amount to 合计 amount to cost 成本金额 amount tolerance filter 金额允差范围 amount type 金额类型 amount variance 金额差异SAP amount weighted by index 指数加权金额 amountliability 负债金额 amounts per period 每个期段金额 analysis of discount taken 已获折扣的分析SAP analysis of potential 潜力分析 analysis of the competition 竞争分析SAPSAP analysis period 分析期间 analysis report 分析报表 analysis requirements 分析需求 analysis work 分析工作 analyst buget data upload 分析预算数据上载SAPand operation and 运算 annonce 宣布 annoncement 宣布，布告，告示 annoncement date 发布日期 annual amount 每年金额annual fee 年度费用 annual inventory quantity 年库存量SAP annual report 年度报告SAP annual rule 年度规则SAP annual sales 年销售额SAP annual sales (batch input) 年销售额(批输入)SAP annual tax return 年度纳税申报 annualize 年度化SAPansi asc x12 ansi asc x12 anticipate 预计 anticipated discount 预计折扣 any range(s) of companies 任何公司范围 api item master API 项目主文件 api maintenance program API 维护程序 append 附加 append structure append 结构SAP appending 附加 appendix 附录 application-wide 应用范围 application-wide default 应用范围缺省值SAP application 应用SAP application area list 应用区域列表 application area symbol 应用区域符号SAPSAP application areas 应用区域 application backlog 应用延迟 application code 应用代码 application control 应用控制 application control file 应用控制文件 application control listing 应用控制清单 application control maintenance 应用控制维护 application control parameter 应用控制参数 application control program 应用控制程序SAP application data 应用数据 application date 应用日期 application development 应用开发 application development backlog 应用开发延迟SAP application document 应用文件 application files 应用文件SAP application filter 应用程序过滤器SAP application icon 应用图标SAP application id 应用idSAP application identification code 应用标志码 application interfaces 应用接口SAP application layer 应用层 application level 应用级别SAPSAP application logic 应用逻辑SAP application menu 应用菜单application of overhead 一般费用分摊SAPSAP application program 应用程序SAP application program interface 应用程序接口 application reference 应用参考SAPSAP application server 应用服务器 application set 应用集SAP application software 应用软件 application specification cloningapplication test 应用测试SAPSAP application toolbar 应用工具条SAP applications 应用SAP applications programmer 应用程序员apply 应用，施加，申请，提供 apply a credit memo 采用待项冲帐 apply a debit memo 采用借项冲帐 apply againstSAP apply costs 申请费用SAP apportionment number 分摊数 appropriate 适当的 appropriate command key 适当命令键 appropriate processing option 适当处理选择SAP appropriation of net income 净利润分配SAP approximate calculation 估算 architecture 结构SAP archive 归档 archive (verb) 归档SAP archive document id 档案文件idSAP archive header 档案表头SAP archive id 档案id archive lable 归档标号SAP archive, optical 光学档案 archivelog mode archivelog 模式SAP archives (noun) 档案SAP archiving date 存档日期SAP archiving time 存档时间SAP archiving, asynchronous 异步存档SAP archiving, online 联机存档SAP archiving, synchronous 同步存档SAParea menu 区菜单SAParea of responsibility 责任范围SAParea of validity 有效范围 argument 指定查询项 argument/filter screen 指定查询项/过滤屏幕 argument/filter selection screen 指定查询项/过滤选择屏幕SAP arithmetic operation 算术操作SAP arithmetic register 算术寄存器SAP arithmetic unit 运算器array 数组，行列 array offset 数组偏置 arrearage 欠款，拖欠 arrival sequence 到达顺序 arrival time 到达时间SAP arrow key 箭头键SAP arrow keys 箭头键as appropriate 按适当的SAPas is analysis 分析as/400 AS/400 as/400 server AS/400 服务器 as/400 server files AS/400服务器文件 as/400 system interface instalation procedure AS/400系统接口安装程序 as/net AS/400 网络软件 as/set AS/400 CASE 软件 ascending numeric sequence 升序 ascending order 升序SAP ascoli piceno SAPSAP assemble, compile 汇编，编译SAP assemble-to-order 订单装配 assemble-to-order company 按定单组装的公司 assemble-to-order item 按定单组装的项目 assemble 装配 assembled collection 装配采集SAP assembler global 全局汇编器SAP assemblies 装配SAP assembly 装配 assembly item 装配件 assembly line 装配线SAP assembly list 汇编表 assembly number 装配件号 assembly order 装配顺序 assembly overview 装配一览表SAP assembly parts list 装配零件清单SAP assembly scrap 装配废品 assess 估价SAP assessed value 估计价值 assessment 估价 assessment cost element 分摊成本要素SAP asset 资产SAP asset account 资产科目SAP asset accounting 资产会计SAP asset acquisition 资产购置SAP asset capacity usage 资产利用率SAP asset catalog 资产目录SAP asset class 资产分类SAP asset class catalog 资产分类目录asset cost basis 资产成本基准SAP asset data from previous years 上年结转资产数SAP asset fiscal year change 会计年度资产变化SAP asset goods receipt 固定资产接收SAP asset group 资产组别SAP asset history 资产的历史数据SAP asset history sheet 资产一览表SAP asset item 资产项目asset life 资产寿命SAP asset line item 资产行项目SAP asset list 资产项目清单asset management 资产管理SAP asset master maintenance 资产主文件维护SAP asset purchase order 资产订购单asset retirement 资产报废SAP asset transfer 资产转移SAP asset type 资产种类SAP asset under construction 在建资产SAP asset value date 资产起用日SAP asset view 资产总览SAP asset year-end closing 资产年终结算 assets & liabilities 资产与负债 assets directory 资产目录SAPSAP assign 分配、赋值SAP assign a value 赋值 assign values 赋值SAPSAP assigned 分配的SAP assigning 分配SAP assigning new key 指定新键SAP assignment 分配SAP assignment control 归类控制SAP assignment rule 分配规则SAP assignment table 分配表SAP assignment transaction 分配事务 associate 相关 associated 相关的 associated commission code 相关佣金代码SAP association assigned code 关联指定代码 assum 假设 assumption 假设 asterisk 星号 asterisk border 星号边线SAP asynchronous transmission 异步传送at a later time 在后来的时间 at billing time 在开发票时 at data entry time 在数据输入时 at final assembly order release time 在总装定单发放时at invoice time 在发票输入时 at order entry time 在定单输入时SAPat run-time 在运行时间at shop order release time 在车间定单发放时 at standard 在标准 at this stage 在此阶段 at two levels 在2层（级） atp accumulated 可供销售量累计 atp inquiry program 可供销售量查询程序 atp inquiry screen 可供销售量查询屏幕SAPatp quantity 可签合同量 attach 附加SAP attach manager 附加管理器 attach to (to) 附加至 attach to attention key 附加至 Attn 键 attached mode 附加模式 attached mode radio button 附加模式单选钮 attaching to host dialog box 附加到主机对话框 attention key Attn 键 attribute 属性 attribute feature 属性特征SAPaudit 查账，审计 audit adjustment 查账调整 audit listing 查账清单 audit log 查账日志 audit menu 查账菜单 audit period 查账期间 audit report 查账报表 audit report of postings 审计过帐报表SAPaudit trail 查帐索引audit trail report 查账线索报表 auditing purposes 审计目的 auditor 审计员 augment 增加 augmentation 增加量，增加 author 作者SAP authority for exemption 减免的原因SAP authorization 授权SAP authorization administrator 授权管理者 authorization body 授权人SAP authorization check 授权检查SAP authorization class 授权等级SAP authorization code 授权代码SAP authorization component 授权组成SAP authorization concept 授权原则 authorization date 授权日期SAP authorization field 授权字段authorization group 授权组SAPSAP authorization information 授权信息 authorization name 授权名称 authorization number 授权号SAP authorization object 授权对象SAP authorization path 授权委托途径SAP authorization profile 授权描述文件SAP authorization trace 授权追踪 authorize 授权 authorize detail report 授权明细报表 authorized to perform (function) 授权执行功能 authorized to run (procedure) 授权运行程序 auto-distribution account 自动分摊科目 auto post 自动过帐 automatic account determination 科目自动确定SAP automatic container need calcuations 自动容器需求计算SAP automatic cost estimate 自动成本估算 automatic credit check 自动信用检查SAP automatic data transfer 自动数据传输 automatic distribution 自动分摊 automatic general ledger distribution of payables自动总帐应收帐款分摊 automatic lot allocation 自动批分配 automatic p.o. number generation 自动产生邮编码 automatic posting 自动过帐 automatic posting from billing 从票据处理自动过帐 automatic pricing 自动定价SAP automatic reorder point planning 自动的再订货点计划 automatic retrieval 自动检索 automatic reversal 自动回转 automatic time-stamping 自动计时 automatic under run planning adjustments 自动低于运行计划调整 automaticlly posted 自动过完帐 automobile component supplier industry 汽车部件供应行业SAP auxiliary account 辅加科目SAP auxiliary file 辅助文件SAP auxiliary function 辅助函数SAP auxiliary program 辅助程序SAP availability 可用量SAP availability check 可用量核查 availability control 可支配资金控制SAP availability dates 可用日期 available-to-promise calculation 可供销售量计算 available-to-promise inquiry 可供销售量查询 available 有效SAP available amount 可支配金额SAP available capacity 可用能力SAP available choice 有效选择available date 有效日期 available performance measures 可用绩效评估 available to promise (atp) 可供销售货量 average 求平均SAP average /hour 平均/小时 average costs 平均成本 average daily requirement 平均日需求量 average efficiency 平均效率 average hourly basis 平均小时基准 average invoice days 平均发票天数 average invoice size 平均发票数量 average payment days 平均支付天数 average quantity 平均量SAP average rate 平均汇率 average rate type 平均汇率类型 average sales 平均小时量 avil閟 seaport SAP awaiting lab check 待实验室检查 Bb/b discount (bill back) 信誉折扣 b/n B/N back-end allocation 期后分摊 back-end allocation file 期后分摊文件 back-end allocation identifer 期后分摊标识 back-end allocation listing 期后分摊清单 back-end allocation maintenance 期后分摊维护 back-end allocation maintenance program (gldlll) 期后分摊维护程序 back-end allocation master file 期后分摊主文件 back-end allocation processing 期后分摊处理 back-end allocation processing program (gld530) 期后分摊处理程序 back-order code 逾期定单代码 back-up (to) 备份（到） back-up copy 备份拷贝 back order 逾期定单SAPback up 备份SAP backdated tax calculation 税收追索SAP backflush 倒冲 backflush (as verb) 反冲 backflush transaction 反冲事务 backflushing 反冲 backflushing capability 反冲能力SAP background job 后台作业SAP background processing 后台处理SAP background processing system 后台处理系统 backlog 未交付订单SAPSAP backlog calculation 未交订货－计算SAP backlog is dispatched 未交付订单被处理backlon 储备（积累） backlon amount 储备金额 backlon problem （储备）积压问题SAP backorder 拖欠订单 backorder flag 逾期定单标志SAP backorder handling 拖欠订单处理SAP backorder processing 拖欠订单 处理 backorder status 逾期定单状态 backordering 逾期定单SAP backorders 拖欠订单 backup 备份SAP backup copy 备份 backup diskette 磁盘备份 backup simulation (for630) 模拟备份SAP backward consumption 倒序消耗SAP backward scheduling 倒序排产计划 backward/forward lot tracing screen 倒排/顺排 backward-schedule 倒排计划 backward lot trace 倒推批跟踪 backward trace 倒推跟踪 backwards lot traceability 倒排批跟踪能力 bacs (cash) 现金 bad debts 坏帐 bad raw material 坏原材料 badge 标记 badge card readers 标记阅读器 badge no 标记号SAP balance audit trail 余额审计线索 balance carried forward 余额结转SAPSAP balance check 余额稽查SAP balance confirmation 余额确认 balance inquiry 结帐询问SAPSAP balance notification 结帐通知SAP balance request 结算请求SAP balance sheet 资产负债表SAP balance sheet account 资产负债表科目SAP balance sheet adjustment 资产负债表调整 balance sheet change 资产负债表变动SAPSAP balance sheet for tax purposes 资产负债表 - 税务目的SAP balance sheet item 资产负债表的项目SAP balance sheet value 资产负债表总计SAP balance statement 余额表 balance/net indicator 余额/净指标 balance-forward 移下页结转余额 balance (inventory) 余额 balance (verb) 平衡 balance account 科目余额balance books 分类帐余额簿 balance inventory 库存余额 balance out 失去平衡 balance quantity 余额数量 balance sheet exchange rate 资产负债表兑换率 balance sheet rate 资产负债表比率 balance sheet rate type 资产负债表比率类型 balance to zero 余额为零 balance trial 余额跟踪 balanced by 平衡按 balanced set of books 平衡帐簿集 banbank account 银行往来帐 bank account code 银行往来帐代码 bank account master maintenance (acp140) 银行往来帐主文件维护 bank account number 银行往来帐号SAPbank bill 银行票据bank branch 分行 bank branch maintenance 银行分行维护SAPbank buying rate 银行买入价bank charge and interest expense account 银行手续费与利率费用科目 bank charge expense 银行手续费用 bank charge expense accont 银行手续费用科目 bank charge issued 银行手续费发出SAPbank charges 银行手续费bank charges and/or stamp taxes 银行手续费与/或印花税 bank code 银行代码 bank code/branch 银行代码/分行SAPbank collection procedure 银行托收法SAPbank data... 银行数据...SAPbank details 银行帐户SAPbank direct debiting procedure 银行直接借记法bank expense 银行费用 bank information to other program 到其他程序的银行信息SAPbank key 银行关键字bank master (acp140) 银行主文件SAPbank master data 银行主记录bank master listing 银行主文件清单 bank master maintenance 银行主文件维护SAPbank number 银行代号bank reconciliation file 银行调节文件 bank selling rate 银行卖出价SAPbank statement 银行对帐单，银行月结单 bank statement posting (acp710) 银行对帐单过帐 bank statement posting program (acp710) 银行对帐单程序 bank transfer 银行转帐 bar-coder pick list 条形码领料单bar chart 条线图 bar chart screen 条线图屏幕SAPbar code 条形码bar graph 条线图 bar graph summaries 条线图汇总 bar segment 模条图分割 barcoder 条形码阅读器 base unit of measure 基本计量单位SAPbase (for) 基于SAPbase amount 基本金额base amount selected 已选择的基本金额SAPbase condition 基本条件SAPbase condition type 基本条件种类SAPbase currency 基础值(额)base currency amount 基本货币金额 base currency code 基本货币码 base currency epuivalent balance 基本货币等价的平衡 base currency screen 基本货币屏幕 base discount 基本折扣SAPbase for tax/si contributions 税基(社会保险)SAPbase insurable value 保险基值SAPbase object costing 基本对象的成本核算SAPbase object group 基本对象组SAPbase object item 基本对象项SAPbase object master data 基本对象主记录SAPbase object name 基本对象名SAPbase object text 基本对象说明base or transaction currency value 基本或转换币值 base order amount 基本订单金额 base p/c 基本P/CSAPbase planning object 基本计划对象base price/item alone method 基本价格/项目单独方法SAPbase quantity 基本数量base rate 基本率 base software package 基本软件包SAPbase table 基本表SAPbase unit of measure 基本计量单位SAPbase value 基值 baseline 基本行 baseline application template 基本行应用格式SAP baseline date 基准日期SAP baseline date for payment 支付期限基准日期SAPbasic arithmetic operations 基本算术运算basic code 基础代码 basic component 基本组件 basic concept 基本概念SAPSAPbasic conversation 基本对话。

Account会计科目中英越对照

Account会计科目中英越对照

P.2/44P.3/44P.4/44P.5/44P.7/44P.8/44P.10/44Tieàn maët duøng ñeå mua haøng hoaù, nguyeân vaät lieäu, traû löông…..Tieàn maët duøng ñeå mua haøng hoaù, nguyeân vaät lieäu, …..Tieàn göûi NHTieàn göûi NH (VND)Toång ngoaïi teä göûi N/HaøngTieàn dang chuyeånToång tieàn maët dang chuyeånToång ngoaïi teä dang chuyeånÑaàu tö chöùng khoaùn ngaén haïnÑaàu tö coå phieáuÑaàu tö traùi phieáuÑaàu tö gaén haïn khaùcTien goi dinh ky vndTien goi dinh ky usdDu phong g/gia d/tu ng/hanCaùc khoaûn phaûi thu töø khaùch haøngCaùc khoaûn phaûi thu töø khaùch haøngToång tieàn ngöôøi mua traû tröôùcToång thueá GTGT ñöôùc khaáu tröø khi mua vaät tö, haøng hoaù, trang thieát bò…. Toång tieàn thueá GTGT cuûa haøng hoaù mua vaøo ..Toång thueá GTGT ñöôùc khaáu tröø cuûa maùy moùc, thieát bò…Caùc khoaûn phaûi thu noäi boäTai san thieu cho xu lyTon kho thieu cho xu lyTien mat thieu cho xu lyPhai thu khacDu phong phai thu kho doiDu phong phai thu nguoi muaDu phong phai thu khacTam ungChi phí traû tröôùcChi phí traû tröôùcChi phí traû tröôùc khaùcChi phí chôø keát chuyeånCam co, ky cuoc, ky quy ngan han Hang mua dang di tren duong Nguyen lieu, vat lieuNguyen lieuBao biNhien lieuVaät lieäuVat lieu xay dung co banCong cu dung cuBao bi luan chuyenVat tu cho thueHang hoaGia mua hang hoaChi phi thu mua hang hoaHang gui di banKho bao thueDu phong giam gia hang ton kho Tai san co dinh huu hinhNha cua vat kien trucMay moc thiet biPhuong tien van taiThiet bi dung cu quan lyCay canh suc vatTai san co dinh khacTai san thue tai chinhTai san co dinh vo hinhQuyen su dung datChi phi thanh lapChi phi thanh lap cong tyBang phat minh sang cheC/p nghien cuu phat trienLoi the thuong maiTSCD vo hinh khacHao mon tai san co dinhHao mon TSCD huu hinhHao mon nha cua vat kien trucHao mon thiet bi dung cu quan ly Hao mon TSCD khacHao mon TSCD thue tai chinh Khau hao TSCD vo hinhDau tu chung khoan dai hanDau tu co phieu dai hanDau tu co phieu dai hanDau tu trai phieu dai hanDau tu trai phieu dai hanDau tu gop von lien doanhDau tu dai han khacDu phong giam gia dau tu dai han Xay dung co ban do dangMua sam TSCDXay dung co banSua chua lon TSCDChi phi tra truoc dai hanChi phi tra truocCho phan bo phi nhap khauChi Phi Cho phan boUùng tröôùc nhaø thaàuCho phan bo khacKy quy ky cuoc dai hanKy quy dai hanVay ngan hanVay ngan han vndVay ngoai te trong nuocVay nuoc ngoaiNo dai han den han traPhai tra cho nguoi banPhai tra cho nguoi banSec tien hang phai traUng truoc cho nguoi banThue phai nop nha nuocThue GTGT dau raThue tieu thu dac bietThue xuat, nhap khauThue thu nhap doanh nghiepThue tai nguyenThue nha dat, tien thue datCac loai thue khacThue thu nhap ca nhanThue chuyen giao cong ngheThue nha thau nuoc ngoaiThue chuyen loi nhuan ra N/NThueá thu nhaäp caù nhaân khoâng thöôøng xuyeân Thueá, phí vaø caùc khoaûn phaûi noäp khaùc Thue truoc baPhai tra cong nhan vienChi phi phai traNgan phieu chi phi phai traPhaûi traû cho nhaân vien thoâi vieäcPhai tra noi boPhai tra, phai nop khacTai san thua cho xu lyTSCD thua cho xu lyTon kho thua cho xu lyBao hiem xa hoiBao hiem xa hoi 15%Bao hiem tuoi gia 5%Bao hiem y teBao hiem y te 2%Phai tra, phai nop khacPhi bao hiemMuon vat tuCac khoan phai tra khacVay dai hanVay dai han tr/nuoc vndVay dai han nuoc ngoaiNo dai hanNo dai han trong nuocNo dai han ngoai nuocNhan ky quy, ky cuoc dai hanNhan ky quy, ky cuoc dai hanNguon von kinh doanhVon phap dinhVon phap dinhVoán coå phaàn Ñaàu tö taêngVoán coå phaànChenh lech danh gia lai TSQuyõ ÑTPT duøng ñeå ñaàu tö, mua saém thieát bò../Quyõ döï phoøng TCQuyõ trôï caáp maát vieäc laøm duøng ñeå trôï caáp cho nhaân vieân trong thôøi gian Ko coù vieäc. Lôïi nhuaän chöa phaân phoái duøng ñeå laøm nguoàn voán vaø noäp thueáLôïi nhuaän chöa phaân phoái naêm tröôùcLôïi nhuaän chöa phaân phoái naêm nayQuyõ khen thöôûng phuùc lôïi duøng ñeå thöôûng cho nhaân vieân trong caùc dòp leã teát….Quyõ phuùc lôïi duøng ñeå thöôûng cho nhaân vieân trong caùc dòp leã teát….Quyõ khen thöôûng duøng ñeå thöôûng cho nhaân vieân laøm toát coâng vieäc, ñaït hieäu quaû cao Doanh thu baùn haøng hoaùDoanh thu baùn haøngDT baùn thaønh phaåmDoanh thu ban hang noi boDoanh thu ban hang hoaDoanh thu ban thanh phamLai chenh lech ty gia t/toanLai chenh lech ty gia cuoi kyLai ban ngoai teLai ty gia ph/thu - ph/tra dai hanLai tien goi ngan hangCo tuc duoc chiaLai tu chuyen nhuong vonThu nhap hoat dong TC khacChiet khau thuong maiChiet khau hang hoaChiet khau thanh phamChiet khau dich vuHang ban bi tra laiGiam gia hang banGiam gia bot ngotGiaù trò nguyeân vaät lieäu, bao bì, nhieân lieäu, haøng hoùa... mua vaøo trong kyøGiaù trò nguyeân vaät lieäu, bao bì, nhieân lieäu mua vaøo trong kyøGiaù trò haøng hoùa mua trong kyøTaäp hôïp chi phí nguyeân vaät lieäu tröïc tieáp tham gia saûn xuaát saûn phaåmChi phí lieân quan ñeán tieàn löông cuûa coâng nhaân tröïc tieáp saûn xuaát (keå caû chuû quaûn nöôùc ngoaøi) Tieàn löông coâng nhaân tröïc tieáp saûn xuaát (keå caû chuû quaûn nöôùc ngoaøi)Baûo hieåm xaõ hoäi cuûa coâng nhaân tröïc tieáp saûn xuaát (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcBaûo hieåm y teá cuûa coâng nhaân tröïc tieáp saûn xuaát (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcPhí khaåu phaàn aên, thöïc phaåm, gas ñeå naáuChi phí chung hoã trôï cho quaù trình saûn xuaátChi phí tieàn löông cuûa nhaân vieân vaên phoøng xöôûng bao goàm löông, trôï caáp, baûo hieåm…Tieàn löông nhaân vieân vaên phoøng xöôûng (keå caû chuû quaûn nöôùc ngoaøiBaûo hieåm xaõ hoäi cuûa nhaân vieân vaên phoøng xöôûng (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcBaûo hieåm y teá cuûa nhaân vieän vaên phoøng xöôûng (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcPhí khaåu phaàn aên, thöïc phaåm, gas ñeå naáuChi phí vaät lieäu phuï söû duïng ôû phaân xöôûngNhieân lieäu söû duïng cho taøu, xe…Caùc vaät lieäu khaùcCoâng cuï duïng cuï söû duïng ôû phaân xöôûngKhaáu hao nhaø xöôûng, phöông tieän vaän chuyeån, maùy moùc thieát bò thuoäc phaân xöôûngCaùc loaïi thueá, phí, leä phíThueá moân baøiCaùc dòch vuï thueâ ngoaøiPhí vaän chuyeån boät öôùt töø Phöôùc Long veà VedanPhí ñieän thoaïi, DHLSöûa chöõa xe caùc loaïi, thieát bò vaät duïng, maùy moùc…Chi phí nöôùc mua ngoaøi cho saûn xuaát vaø söû duïngTSCD thueâbeân ngoaøiñeå söû dungCaùc loaïi dòch vuï khaùcChi phí traû baèng tieànChi phí tieàn aên, tieàn xe ñi coâng taùc cuûa coâng nhaân bieân cheá chính thöùc (bao goàm chuû quaûn nöôùc ngoaøi) Chi phí giao teá, tieáp khaùch, taëng quaøKinh phí taøi trôï cho caùc cô quan, ñoaøn theåChi phí nghieân cöùu ñeå taêng hieäu suaát coâng vieäc hoaëc naâng cao saûn löôïngChi phí huaán luyeän ñaøo taïo cho nhaân vieân phaân xöôûngTieàn thueâ ñaátCaùc loaïi chi phí khaùcTaäp hôïp chi phí saûn xuaát phaùt sinh trong kì vaø cho phí saûn xuaát dôû dang ñaàu kìChi phí cho saûn phaåm nhaäp kho vaø thaønh phaâm toàn kho ñaàu kìChi phí taøi chínhLoã cheânh leäch tyû giaù thanh toaùn ñeå theo doõi phaàn cheânh leänh khi thanh toaùn baèng ngoaïi teäLoã cheânh leäch tyû giaù cuoái kyøLoã baùn ngoaïi teä ñeû taäp hôïp soá loã do coâng ty baùn ngoaïi teäDöï phoøng giaûm giaù ñaàu tö chöùng khoaùnChi phí taøi chình khaùcChi phí laõi vayLãi vay ngân hàng để mở L/CLöông nhaân vieân baùn haøng keå caû caùn boä nöôùc ngoaøiBaûo hieåm xaõ hoäi cuûa nhaân vieân baùn haøng (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcBaûo hieåm y teá cuûa nhaân vieân baùn haøng (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcPhí khaåu phaàn aên, thöïc phaåm, gas ñeå naáuVaät lieäu, bao bì phuïc vuï hoaït ñoäng baùn haøngNhieân lieäu cho xePhí söûa chöõa baûo trì taøi saûn coâ ñònh thuoäc boä phaän baùn haøngDuïng cuï vaên phoøng, taøi lieäu photo/in aán, con daáu, möïc in…Caùc vaät lieäu khaùcCoâng cu ïduïng cuï phuïc vuï baùn haøngKhaáu hao nhaø cöûa, phöông tieän vaän chuyeån, maùy moùc thieát bò thuoäc boä phaän baùn haøngKhaáu hao TSCDCaùc dòch vuï mua ngoaøi ñeå phuïc vuï baùn haøngChi phí vaän chuyeån, boác dôõ haøng baùnPhí ñieän thoaïi, DHLSöûa chöõa xe caùc loaïi, thieát bò vaät duïng, maùy moùc…Chi phí nöôùc mua ngoaøi ñeå söû duïngHoa hoàng cho caùc ñaïi lyùCaùc loaïi dòch vuï khaùcBaûo hieåm cho haøng xuaát khaåuChi phí traû baèng tieàn khaùcChi phí tieàn aên, tieàn xe ñi coâng taùc cuûa nhaân vieân bieân cheá chính thöùc (bao goàm chuû quaûn nöôùc ngoaøi)Chi phí giao teá, tieáp khaùch, taëng quaøSaûn phaåm khuyeán maõi; chi phí quaûng caùo treân baùo, xe ñaåy, tivi; in lòch, taøi lieäuchi phi nghien cuu de tang hieu suat cong viec hay nang cao san luong (co the kiem tra tren bao cao hoac thuyet minh thuc nghiem kem theo) Chi phí huaán luyeän ñaøo taïo cho nhaân vieân phaân xöôûngKinh phí taøi trôï cho caùc cô quan, ñoaøn theåCaùc loaïi phí khaùcCaùc chi phí chung trong quaù trình kinh doanh, quaûn lyù vaø caùc hoaït ñoäng khaùcBaûo hieåm xaõ hoäi cuûa nhaân vieân vaên phoøng (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcBaûo hieåm y teá cuûa nhaân vieân vaên phoøng (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùcPhí khaåu phaàn aên, thöïc phaåm, gas ñeå naáuVaät duïng vaên phoøng vaø vaät lieäu ñeå söûa chöûa taøi saûn coà ñònhNhieân lieäu xeVaät lieäu söûa chöõa taøi saûn coá ñònhVaät duïng vaên phoøng nhö giaáy, vieát, keïp…Vaät lieäu khaùcChi phí coâng cuï phuïc vuï quaûn lyùKhaáu hao taøi saûn coá ñònh duøng cho quaûn lyùCaùc loaïi thueá vaø phí traû cho nhaø nöôùcThueá ñaùtThueá moân baøiPhí ñaêng kyù xeDöï phoøng giaûm giaù haøng toàn kho, nôï khoù ñoøi…Döï phoøng giaûm giaù haøng toàn khoDöï phoøng cho caùc khoaûn nôï khoù ñoøiDöï phoøng trôï caáp thoâi vieäcCaùc dòch vuï mua ngoaøiChi phí vaän chuyeån thuoäc boä phaän haønh chaùnhPhí ñieän thoaïi, phí DHLPhì söûa chöõa xe, maùy photo, maùy in, vi tình, vaät duïng vaên phoøng…Nöôùc mua ngoaøi ñeå söû duïngChi phí traû baèng tieàn khaùcChi phí tieàn aên, tieàn xe ñi coâng taùc cuûa nhaân vieân bieân cheá chính thöùc (bao goàm chuû quaûn nöôùc ngoaøi) Chi phí giao teá, tieáp khaùch, taëng quaøKinh phí taøi trôï cho caùc cô quan, ñoaøn theåChi phí nghieân cöùu ñeå taêng hieäu suaát coâng vieäc hoaëc naâng cao saûn löôïngChi phí huaán luyeän ñaøo taïo cho nhaân vieân phaân xöôûngChi phí thueâ vaên phoøngPhì quaûn lyù taøu Thaønh Coâng, phì giaùm ñònh, haøng khoâng nhaäp kho…Caùc khoaûn thu veà pheá lieäu, thu cheânh leäch mua haøng, thu boài thöôøng…。

商务英语专业术语短语中英对照

商务英语专业术语短语中英对照

abandonment charge 背弃费用absolute par of exchange 绝对外汇平价abritrage rate 套汇汇率above par 超过票面价值acceptance commission 承兑手续费acceptance fee 认付费acceptance for honor 参加承兑acceptance house 期票承兑行acceptor for honor 参加承兑人accepting bank 承兑银行accepting charge 承兑费accident beyond control 非人为事故account payable 应收帐，应付未付帐account purchase 赊买account receivable 应收帐款，应收未收帐account sales 销货帐，销货清单account of goods sold 销货帐目account of receiptsand payments 收支帐目account year 会计年度accounting statement 会计报表accounting unit 会计单位accrued expense 应计费用accrued item 应计项目accumulation of capital 资本积累acknowledgement 回单acknowledgement of orders 订单确认act of God 天灾acting manager 代理经理active demand 畅销actual cost 实际成本actual liabilities 实际负债actual price 实际价additional expense 追加费用additional order 追加订货additional premium 追加保费adjustment of exchange rate 调整汇价advalorem duty 从价税advance in price 涨价advance payment 预付款advance price 增价advance sample 预样advance settlement of exchange 预交外汇advance surrender ofexport exchange 预交出口外汇advice of arrival 到货通知advice of charge 付款通知书advice of shipment 货运通知advice of drawing 支票通知书advising bank (notifying bank) 通知银行advertisement matter 广告邮件advertising agency 广告社、广告代理advertising expense 广告费advertising media 广告媒体affiliated company 附属公司，联盟公司after charge 附加费率after date 日后，发票后after sight 见票后照付affidavit of export 出口宣誓书A grade 甲级（货品）against all risks 保全险agency agreement 代理协议agency contract 代理契约agent service 代理服务agreed upon 同意，商定agricultural products 农产品air-borne goods 空运货物air freight 航空运费air mail 航空邮件air-mail service 航空运寄air transportation insurance 空运保险all risk 全险all round price 包括一切费用价格all sorts of goods in stock 各种货物齐备allied company 联营公司alongside delivery 船边交货allowance on sales 销货折口alter an agreement 变约amicable allowance 友好让价amicable settlement 友好解决amount insured 保险金额amount of exports 输出额amount of imports 输入额analysis certificate 化验证书analysis report 化验报告announcing removal 迁移通知annual income 年收入annual interest 年息，年利annual production 年产量annual report 年报，决算书，年度财务报告anticipated buying 预期购买applicant for the credit 信用证申请人application fee 申请费application for conversion 折换申请书application for export permit 出口许可证申请书application for importof foreign goods 外货进口报单application for importation ofcontrolled commodities 管制货物进口申请书application for letterof credit 开发信用证申请书application fornegotiation of draftunder letter of credit 出口押汇申请书application for outwardremittance forapplication for space 舱位申请书application to passgoods through the custom 报关单apply by letter 通信申请apply in person 亲自申请apply for a position 申请职位apply for information 探询消息apply for remittance 托汇appointed store 指定商店appreciation of money 货币增值arbitrage of exchange 套汇arbitration clause 仲裁条款arbitration of exchange 汇兑率裁定army supplies 军需品arrival at port 入港arrival notice 到达通知articles made to order 订制品articles of luxury 奢侈品artificial flower 人造花as agreed (contracted) 按照合同as per sample 与样品相同Asian-dollar market 亚洲美元市场ask the price of 询价assignment clause 转让条款assignment of policy 保险单转让assistant manager 协理，副经理as soon as possible shipment 立即送运at a discount 折扣at a premium 超过票面之价值at a profit 获利，赚钱at sight 见票即付，即期at the market 照市价at par 平价auction price 拍卖价authority to purchase 购买委托证authority to pay 委托付款证average cost 平均成本average tare 平均皮重average unit cost 平均单位成本average unit price 平均单价average weight 平均重量award of bid 决标，定标Bback to back creditexport first 输出为先的对开信用证back to back L/C 对开信用证back to back creditimport first 输入为先的对开信用证back Valvation 倒起息bailee clause 受托人条款balance of payment 收支差额balance of trade 贸易差额balance sheet 资产负债表balance sheet analysis 资产负债俵分析bale breaking 松包bank acceptance 银行承兑bank balance 银行（存款）余额bank bill 银行票，纸币bank's buying rate 银行购买汇率bank's letter of credit 银行信用证bank charges 银行手续费bank commission 银行佣金bank draft 银行汇票bank holiday 银行假日bank hours 银行营业时间bargain offer 减价优待bargain sale 大减价barter arrangement 易货协议barter system 易货交易制basic price 底价be booked up 预定一空be booked for 购票be engaged in export 作出口bank notes 银行兑换票，钞票Bank of China 中国银行bank of commerce 商业银行Bank of Communications 交通银行Bank of InternationalSettlements (BIS) 国际清算银行Bank of Taiwan 台湾银行bank rate 银行贴现率bank reference 银行备咨banker's acceptance 银行承兑，银行信用证banker's credit 银行承兑汇票be held responsible for 应负赔偿责任be in default 不履行（契约）be in demand 销路好，有需要be in vogue 流行中be kept upright 保持正立bear (short) 空头bear a loss 负担损失bearish market 疲软市场become ( or fall) due 期满bedrock price 最低价berth terms 定期船条款best in quality 品质最优best seller 畅销品，畅销书be out of vogue 不流行beware of fire 小心火烛B grade 乙级bid bond 投标押金bid price 标价bid rate 买方出价，投标bilateral clearing 双边清算，记帐协定bilateral trade 双边贸易bilateral contract 双边契约bill accompanied by document 跟单汇票bill at sight 见票即付bill for collection 托收票据bill of exchange 汇票，押汇，国外汇票bill of landing 货运提单bill payable 应付帐bill purchased 出口押汇bill receivable 应收帐bill unaccompanied by 光票bill undue 期票未到bill with letter of credit 凭信用证汇票bill without letter of credit 无信用证汇票blank bill 空白票据blank check 空白支票blank endorsement 空白背书blank order forms 空白订单blue chip 上选股票board of administration 董事会board of directors 董事会board of supervisors 监事会bona fide 出于善意bonded warehouse 保税仓库bonded goods 保税货borrow money 借钱borrow money from (of) 由.....借钱bottom price 最低价boycott foreign goods 抵制外货branch office 分公司breach a contract 违约，背约break an agreement 违约，背约break bulk 下货，卸货break even 不赚不赔break even point 损益两平breat rate 破约汇率breakage 破损brisk (active;lively) 生意兴隆broker 经纪人brought down 移入下页brought forward 承上页bulk cargo 散货bulk sale 大宗卖bull market 上涨行情business card 商业名片business correspondence 商业通信business English 商业英语business expenses 营业开销business hours 营业时间business letters(commercial letters) 商业信函business-like 商业化的business school 商业学校business year 商业年度buy at a bargain 买得便宜buyer's market 买方市场buying agent 买方代理人buying and selling onbuying contract 买货契约buying expenses 购买费用buying price 买价buying power 购买力buying rate 买入汇率by mutual consent 双方同意by parcel post 包裹运寄by the gross 整批by the hour 按钟点by weight 按重量Ccable address(telegraphic address) 电报挂号cable charge 电报费cable cofirmation 电报确认书cable transfer 电汇calendar year 日历年度call option 买入期权，看涨期权can afford to 买得起cancel (write off) 取消capital account 资本账户capital in trade 本钱capital market 资本市场carbon copy 副本card-board box 纸板箱care of (C/O) 转交cargo in bulk 散装货cargo insurence 货物险cargo vessel 货轮carrying charge 储存费用carrying cost 储存费用carriage forward 运费由收货人支付carriage paid 运费预付carton box 硬纸盒，纸箱cash against delivery 付款交货cash against document 凭单据付款cash and carry 现金出货cash before delivery 付款后交货cash on arrival 货到付现cash on delivery(C.O.D) 货到付现cash price 现金价格cash purchase 现金购买cash receipts 现金收入cash register 出纳机cash with order 订货付款cashier's check 本票caution mark 小心标志ceiling price 最高价格Central Bank 中央银行Central Trust of China 中央信托局centralized purchasing 集中采购certificate and list ofmeasurement and/or weight 产量证明书certificate for advancesurrender of export exchange 预交出口外汇证明书certificate of analysis 化验证明certificate of inspection 检验合格证明certificate of import license 进口证明certificate of origin 原产地证明书certificate of shipment 出口证明书certificate of weight 重量证明书C grade 丙级（指货品）C.F. price 货价及运费价格chain stores 连锁商店chairman of board of directors 董事长chamber of commerce 商会charge for remittance 汇费charges paid 付讫费用charge (a sum) to one's account 记某人帐charter by time 论时收费charter by voyage 论航次收费chartered bank 指定银行cheap clearance sale 清仓贱卖cheap labor 便宜劳力check, cheque 支票，核对check mark 核对符号check payable to bearer 无记名支票check to bearer 不记名支票check to order 记名支票checking account 支票账户chemical works 化学工厂CIF value 到岸价格chief executive 董事长circular letter 传单circular letter of credit 循环信用证civil commotion 内乱claim for damages 要求赔偿损失claim for proceeds 应得价款之要求claim letter 赔偿要求书classified advertisements 分类广告clean bill 光票，清洁汇票clean bill of lading 清洁提单clean draft 光票，普通汇票clean floating 清洁浮动clear a port 出港clear a ship 卸货clearing house 票据交换所clearance sale 清仓大贱卖clerical error 记录错误close an account 结帐close inspection 严格检查closing quotation 收盘，收市行情closing rate 收盘汇率closing time 下班时间C.O.D; Cash on delivery 交货收款code number 标号数码code telegram 密电collated telegram 校对电报collecting agent 代收人collecting bank 代收银行collecting bill 收款汇票collection charges 代收费collection expenses 收款费用collection fees 收款费collection letter 收帐费collection of bills 代收汇票combined offer 联合报价come into operation 开始运作come into the market 进入市场come into vogue 开始流行comfirming bank 确认银行commence business 开始营业commercial abbreviations 商业略字commercial agent 代理商commercial agreement 商业合约commercial attache 商务参事commercial bank 商业银行commercial center 商业中心commercial bill 商业票据commercial credit 商业信用，商业信用证commercial correspondance 商业通讯commercial documentaryletter of credit 跟单信用证commercial letter of credit 商业信用证commercial paper 商业文件commercial profit 商业利润commercial relations 商业关系commission agent 代理商commission agency 代理贸易commission business 委托贸易commission broker 经纪人commission house 抽佣商行commission merchant 代理商commission sale 代售commodity price 商品价格common carrier 运输业者comparative advantage 比较利益competitive demands 竞争需求competitive market 竞争市场competitive price 公开招标价格compilation of statistics 编制统计complaints and claims 抗议并索赔consecutive numbers 连号condition sale 有条件销售conditional endorsement 有条件背书conditional acceptance 有条件认付conditional sales contract 有条件售货契约conference freight rate 协议运费coference tariff 公会议决运费表confirmed letter of credit 保兑信用证confirmation of order 订货承诺书confirmatory sample 确认样本confirming bank 确认银行considerable orders 大量订货consigned goods 寄售品consignment note 寄售通知书constructive total loss 推定全损consulate invoice 领事签证发票consular fee 领事签证费consular invoice 领事发票consumer demand 消费者要求，需求consumer goods 消费品consumer market 消费者市场container service 货柜运输contract for future delivery 订期货contract for purchase 承买contract goods 契约货品contract of sale 卖契control of foreign exchange 外汇管制conversion rate 折合率conversion table 换算表convertable currency 自由兑换货币Co-operative Bank of Taiwan 台湾合作金库copy of draft 汇票誊本corner the market 垄断市场correspondent bank 往来银行corrugated paper box 瓦楞纸盒cost and freight 货价加运费cost insurance and freight 货价，运费加保险cost, insurance,freightand commission cost 到岸价格加佣金（包括保险和运费）cost insurance,freightcommission and interest 到岸价格加佣金和利息cost, insurance, freightand exchange 到岸价格加兑换费cost free 免费奉送cost of goods sold 销货成本cost of labor 劳工成本cost of living 生活费cost of living index 生活指数cost of material 原料成本cost of maintenance 维持费cost of manufacture 制造成本cost of marketing 销货成本cost of operation 作业成本cost of production 生产成本cost of reproduction 复制成本cost of sales 销售成本cost of transfer 转移费用cost of transportation 运费counterfeit note(bill) 伪钞counterfeit trade-marks 伪商标counter L/C 对开信用证country of origin 原产地cover note 担保书cover letter 附信craft, etc. clause 驳船等条款credit analysis 信用分析credit card 信用卡credit information 信用报告credit inquiry 信用调查credit note 付款票credit sale 赊卖credit side 贷方cross out (off) 注销，取消cross rate 套汇汇率，套价cubic foot 立方尺cubic inch 立方寸cubic meter 立方公尺cubic yard 立方码cubic measure 容积，体积currency areas 货币区域current information 现行消息current price 时价current price on market 行市，市场价current rate 现价，当日汇率current year 本年度custom made 定制customs broker 报关行customs clearing charges 报关费customs duties 关税customs entry 海关手续customs invoice 海关发票customs warehouse 海关仓库customary discount 常例折扣customers' account 客户帐目cut down one's expenditures 节省开支cut down the price 减价Ddaily expenses 每日费用daily interest 每日利息daily necessities 日用品daily pay 日给工资daily reports 日报damaged goods 毁坏物品dangerous goods 危险货物date due 到期日date of contract 签约日期date of delivery 发货日date of draft 发票日期day of maturity 到期日dead weight cargo 重量物品deadweight ton 重量吨deadweight tonnage 载重吨位deal on credit 赊帐买卖商人debit note 账单debit side 借方debit and credit 借贷decimal fraction 小数decimal point 小数点deck cargo 甲板货物deck rate 甲板运费率declare at the customs 报关declaration 申报declaration for exportation 出口报关单declaration for importation 进口报关单decreasing cost 递减成本deduct money 扣钱deferred payment 延期付款delay in payment 延期支付delay shipment 延期装船del credere 买主资力保证费del credere agents 保证买主资力的代理商decline an order 谢绝订货deliver the goods 交货，送货delivery order 提货单demand bill 即期汇票demand draft 即期汇票demand price 需求价格deposit account 存款账户deposit at bank 银行存款deposit certificate 银行存款单depressed market 市面清淡deputy manager 副经理description of goods 货物摘要design of products 产品设计design paper 图案纸despatch money 快递费detained goods 扣留货物developed countries 发达国家development bank 开发银行development cost 开发成本development expenses 发展费用direct mail advertising 直接邮寄广告direct price 直接价格direct quotation 直接报价direct sales 直接出售direct trade 直接贸易director board 董事会directory of importersand exporters 贸易商名录dirty bill of lading 有债务提单discharging expenses 卸货费用discount a bill 扣减期票discount rate 贴现率dishonor check 不兑现支票dishonored bill 退票district bank 区域银行divisible L/C 可分割信用证division of labour 分工division of work 分工document against acceptance 承兑交单document against payment 付款交单document of shipping 装货单据documentary acceptance bill 承兑汇票documentary bill(draft) 押汇，跟单汇票documentary credit 押汇信用证dollar countries 美元国家dollar loan 美金借款dollar shortage 美金缺乏domestic bill 国内汇票domestic communication 国内交通domestic economy 国内经济domestic letter of credit 国内信用证domestic market 国内市场domestic products 国货domestic telegrams 国内电报do not drop 不可抛落do not turn over 不可倒置Dow Jones average 道琼指数down payment 分期付款之订金draft for remittance 汇票draft on demand 即期汇票draft or note payable to bearer 凭票即付draw a bill 出票draw up a contract 拟合同dual-use packaging 双重用途的包装due date 到期日dull market 市面冷淡dull sale 滞销duplicate 副本，复本duplicate copy 副本duplicate invoice 副联duplicate of draft 汇票复本duplicate sample 复样dutiable goods 应完税货品duty free 免税duty free goods 免税商品duty paid 关税已付duty paid terms 通过海关后交货条件duty unpaid 关税未付Eearning power 回收获利率economic growth 经济成长economic policy 经济政策economic take-off 经济起飞eight-hour system of labour 八小时工作制elastic demand 弹性需求electric appliances shop 电器行electric power cost 电力成本electronic computer 计算机，计算器electronic transfer 电汇embargo on the export of gold 禁止黄金出口empty forms 空白表endorsed in blank 空白背书endorsement in blank 无记名签批endorsement to order 指派式背书enter into an agreement 订约enter into(make) anentrance fee 会费，入场费equlibrium;balancing 平衡equilibrium price 平衡价格establish a business 创业estimated cost 预算费用estimated market value 估计市价estimated revenue 岁入预算estimated statement 估计表European Common Market 欧洲共同市场exact interest 抽息exact quantity 确数examine goods 验货ex bond 关仓交货价exchange bank 汇兑银行exchange clause 汇兑条款exchange control 汇兑管制exchange fluctuations 汇兑变动exchange fund 汇兑资金exchange of commodity 货品交易exchange rate 汇率ex dock 码头交货价execute an order 接受订货execute one's promises 履行契约exempt from taxation 免税ex factory 工厂交货价ex lighter 驳船交货ex mill 工厂交货价ex pier (wharf) 码头交货价expiration notice 到期通知书expiring date 到期日expiry date 有效期限ex plane （空运）飞机上交货价ex plantation 农场交货export agent 出口代理商export bill 出口汇票export for collection a/c 托收出口汇票科目export bill of lading 出口提货单export credit insurance 出口信用保险export declaration 出口申报书export duties 输出税，出口税export insurance 出口保险export licence 出口许可证export loan 输出贷款export merchant 出口商export order 出口订单export packing 出口包装export permit 出口许可export processing 加工出口export quotas 出口配额export sales 外销export trade 出口贸易express fee 快递费express mail 快递邮件ex rail 铁路边交货价ex ship 船上交货价ex store 仓库交货，店铺交货价ex store terms 店铺交货条件external trade 对外贸易extra charge 额外费用extra discount 额外折扣extra expense 额外费用extra work 加班extra premium 额外保险费extravagent price 过高的价格ex works 工厂交货价ex works terms 工厂交货条件ex warehouse 仓库交货价ex warehouse terms 仓库交货价条件ex wharf 码头交货价Fface value 面值，票面factory expenses 制造费用factory planning 工厂计划factory report 工厂报告factory supplies 工厂供应品facsimiles ofauthorized signatures 有权签字员样本failed bank 破产银行fair average quality 中等品质fair average sample 平均中等样品fair market value 公平市价fair price 平价fair trade 公平交易fall(or become) due 到期（支票），期满falling price 跌价family size 家庭用特大号farm produce 农产品favorable balance 有利差额favorable trade balance 出超field service 就地服务fill your order 供应订货firm offer 肯定报价financial analysis 财务分析financial ability 财力financial circle(world) 金融界，财经界financial condition 财务状况financial expense 财务费用financial investigation 财务调查financial position 财务状况financial report 财务报告financial statements 资产负债表fine gold 纯金finished goods 成品，制成品finished product 制成品firm offer 实盘firm order 定期订货firm price 固定价格fire risk 火险fire policy 火灾保险fiscal year 会计年度first quality 上等品质fixed cost 固定成本fixed prices 固定价格fixed rate 固定率floor price 底价，最低价flour mill 面粉厂fluctuation 物价波动，涨落fluctuating market 变动市场for account of 在某人帐上for sale 廉价出售foreign capital 外国资本foreign currency 外币foreign exchange 外汇foreign exchange control 外汇管制foreign exchange market 外汇市场foreign exchangeforeign exchange reserve 外汇准备foreign mail 外国邮件foreign trade 对外贸易formal contract 正式合同formal notice 正式通知form of application 申请表forward agent 运送经纪人forward business 期货交易forward exchange 远期汇兑forward exchange transaction 远期外汇买卖forwarding agency 运输业forwarding agent 运输商forwarding business 运输业free alongside ship (FAS) 船边交货价free enterprise 自由企业free foreign exchange 自由外汇free goods 免税品free in 包括装船费在内的运费free in and out 包括装卸费在内的运费free of all average 全损赔偿free of capture &seizure clause 扣押免责条款free of charge 免费free of cost 免费赠送free of expense 免费freight paid to...terms 运费预付至...条件free of tax 免税free on board (F.O.B) 船上交货价free on board shipping point 起运点交货free on board destination 目的地交货free on rail 火车上交货价free on truck 卡车上交货价free overside 输入港船上交货价格freight broker 货运经纪人freight charges 运费freight forward 运费待收，运费有提货人支付freight paid 运费付讫freight payable on delivery 货到付运费freight prepaid 运费先付freight to be collected 运费待收freight to collect 运到收费freight ton 装载吨freight train 运货列车frozen foods 冷冻食品fulfil the terms 履行条款full service 完全服务full state trading 完全国营贸易functional expense 业务费用future market 未来市场Ggain profit 得利益，利润general affairs 总务general agents 总代理General Agreement onTrade and Tariffs 贸易及关税总协议general average 共同海损general cargo 普通货general cargo rate 一般货物运费率general letter of hypothecation 一般押汇质押书general offer 一般发价general terms and conditions 一般交易条件gift coupons 赠券gift shop 礼品店good merchantable quality 标准品，上等可销货物goods in bond 保税货物goods in process 在制品goods in stock 存货goods in transit 在运品goods on consignment 寄销商品grace period 宽限，优惠时间grand prize 特奖grand sale 大减价grand total 总计gross amount 概数gross average 平均毛额gross imports 进口总数gross proceeds 总货价收入gross sales 销货总额gross weight 总重量Hhalf finished goods 半成品half & half 对半half price 半价half price ticket 半价票handicraft 手工业，手工handicraft industry 手工业hands off 不准动手handle with care 小心轻放handle with great care 特别当心handling expenses 处理费用harbor burear 港务局harbor dues 港税hard goods 金属品head (main) office 总局，总部，总行health certificate 卫生证明书heavy weight goods 重量货物high class 高级high interest rate 高利贷high price 高价highest possible price 最高价holding company 控股公司home industry 国内工业home-made 自制的home market 国内市场home products 国产home trade 国内贸易Billegal payment 非法付款illegal profit 非法利益immediate delivery 即刻交货immediate payment 实时付款immediate shipment 即刻装船imported goods 进口货import agent 进口代理商import bill 进口汇票import cargoes 进口货物import credit 进口信用证import commission house 进口代理商import declaration 进口声明书import duties 进口税import letter of credit 进口信用证import licensing system 进口许可证import merchant 进口商import permit 进口证import price 进口价格import quota 进口限额import tariff 进口税则import trade 进口贸易import withoutexchange settlement 不结汇进口imported goods 进口货incidental expenses 杂费，车马费incorporated company 有限责任公司increasing cost 递增成本increasing expense 递增费用incur losses 蒙受损失in demand 顾客需要indirect cost 间接成本indirect damage 间接损害indirect expenses 间接费用indirect labor 间接劳工indirect trade 间接贸易inflation 通货膨胀inflation policy 通货膨胀政策inflationist 通货膨胀论者in force 有效informal agreement 非正式契约inherent defect 固有缺陷inherent vice 固有缺陷（保险）inland bill of lading 内陆提单inland bill oflading clause 内陆提单条款inquiry agency 调查所，征信所inquiry sheet 询价单inspection andcertificate fee 检验证明费用inspection report 检验报告书installment delivery 分期交货institute cargo clause 货物附带条款，协会装船货物条款in stock 有存货insurance amount 投保金额insurance broker 保险经纪人insurance business 保险事业insurance certificate 保险证明书insurance company 保险公司insurance expenses 保险费用insurance premium 保险费insured amount 保险金额interest per annum 年息interest rate 利率interested party 有意者interior transportation 国内运输international Chamberof Commerce 国际商会international market 国际市场international Monetary Fund 国际货币基金组织international parcel 国际包裹international relation 国际关系international Shippinginternational trade 国际贸易international tradein transit 业经装船introductory offer 宣传品，推荐品invisible exports 无形出口invisible trade 无形贸易invite to tender 招标invoice amount 发票额invoice for sales 销售发票invoice price 发票价目invoice weight 发票所开重量inward documentary bills 进口押汇票iron straps 铁皮条iron works 铁工厂irrevocable credit 不可撤消信用证irrevocable letterof credit 不可撤消信用证issuing bank (opening bank) 开证银行，发行银行issuing date 开证日期，发行日期items of business 经营项目Jjoint account 共同结算，联合账户joint cost 联合成本joint enterprise 合办事业，共同事业Kkeep cool 放置冷处，保持凉爽keep dry 保持干燥keep flat 平放keep out of the sun 避免阳光keep upright 竖放key currency 主要通货key industries 基本产业Llabor force 劳力labor market 劳工市场labor movement 劳工运动labor problems 劳工问题landed price 包括起货费用在内价格landed terms 岸上交货landing certificate 登岸证large order 大批订货latest market reports 最近市场报告leading article 吸引顾客的东西leading market 主要市场leakage proof 避漏legal interest 法定利息legal price 法定价格legal rights 法定权利legal tender 法定债款legal weight 法定重量length,capacity andless than carload rate 不足一辆货车运费率letter of advice 发货通知单，汇票通知单letter of assignment 转让书letter of authorization 权利书，委托书letter of confirmation 证实书，确认书letter of credit (L/C) 信用证letter of guarantee 保证书letter of hypothecation 押汇负责书letter of inquiry 询价信letter of introduction 介绍信letter of indemnity 赔偿保证书letter of notice 通知单letter of recommendation 推荐信letter of reference 调查信，保证信letter reference number 备查号码letter transfer 信汇letter telegram 书信电报licensing of export 出口许可licensing of import 进口许可licensing system 许可制度light cargo 轻量货品lighterage 驳船费high interest rate 高利率limit prices 限价limited liabilityline of business 营业范围line of credit 信用透支，融通额度liquid goods 液体货物list of award 决标单list price 定价loading charges 装货费loading expense 装货费用local L/C 本地信用证local products 土产local retailers 本地零售商local wholesaler 本地批发商long term 长期long term agreement 长期合同long(gross) ton 大吨，英吨lose one's interest 对...失去兴趣lose one's market 失去买卖的机会loss capital 损失本金lost check 遗失支票lost time 浪费时间low grade goods 劣货low in price 低价low price 廉价low quality 品质低劣lowest bidder 最低价标商lowest possible price 最低价lowest quotations 最低报价Mmachine cost 机器成本machinery and equipment 机器及设备machinery and tools 机器及工具machinery equipment 机器设备mail order 邮购mail remittance 信汇mail transfer 信汇mailing list 邮寄目录major product 主要产品make an offer 还价，出价make a profit 在...上赚钱make a quotation 开价make compensation 补偿make money 赚钱make reservations 订位，订房间，附保留条件（在契约上）make to order 定制managing director 常务董事manner of packing 包装方式manufacturer's agent 厂商代理人manufacturing cost 制造成本manufacturing expenses 制造费用margin money 预收保证金marine risks 水险maritime transport 海运market price 标明价目mark down 减价，记帐mark up 涨价，记帐market analysis 市场分析market day 市集，定期市场，交易日market demand 市场需要market feeling 市场人心market place 市场，商业中心地market potential 市场潜力market report 市场报告market value 市价，时价marketing expenses 销售费用marketing research 市场调查marketable goods 易销货物marine cargo insurance 海上运输保险marine insurance 海上保险费marine products 海产品marine policy 水险保单marine risks 水险mass media 大众传播工具mass production 大量生产master contract 主约master's receipt 收货单materials shortage 材料缺乏material supplies 材料供应maximum capacity 最高（生产）能力maximum price 最高价measurement cargo 轻量货品measurement goods 容积货品measurement tons 容积吨measurement ton method 容积吨计量法medium quality 中等货meet one's liabilities 偿还债务member rate 会员运费率message form (blank) 电报纸methods of production 生产方法method of remittance 汇款方式metric system 公制metric ton 公吨minimum charge 最低费用minimum freight 最低运费ministry of commerce 商业部ministry of finance 财政部ministry of industryand commerce 工商部minimum premium 最低保费minimum price 最低价minimum profit 最低利润minimum selling price 最低售价Ministry of EconomicAffairs 经济部miscellaneous expenses 杂费miscellaneous goods 杂货miscellaneous payment 杂项开支mode of producing 生产方式monetary system 货币制度monetary unit 货币单位money market 金融市场monopoly 专利品（权）monthly allownce 按月津贴monthly balance 月计表monthly fee 月费monthly output 月产monthly report 月报monthly sales 每月销售情况monthly statement 每月结帐most favoured nationclause 最惠国条款multilateral agreement（contract）多边合约（合同）multilateral trades 多边贸易mutual agreement 互相同意Nname of article 货名name of user 用户名称name of vessel 船名necessity for life 生活必须品negotiable bill 流通票据negotiable bill of lading 可转让提单negotiable letter of credit 流动信用证，可兑信用证negotiable warehouse receipt 可转让仓单negotiation 让于转付，流通交易，议价negotiation of foreign bills 买卖外国汇票期票negotiating bank 购票银行negotiating date 汇票让购期限net amount 实数net cost 净价net income 纯收入net loss 净损net price 实价net proceeds 净收入net profit 纯利net profit on sales 销货纯利net sales 销货净额net shipping weight 运出净量net value 净值net weight 净重net worth 资本净值New Taiwan Currency 新台币No.1 quality 头等货no entry 止步no entrance 禁止入内no hook 不许用钩no parking 禁止停车no smoking 禁止抽烟no throughfare 禁止通过non-firm offer 虚盘non-negotiable bill of lading 不可转让提单。

account知识点总结

account知识点总结

account知识点总结IntroductionAccounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business. It provides essential information for decision-making, planning, and control. In this summary, we will cover the key concepts, principles, and practices of accounting.1. Accounting Principles1.1 Accrual ConceptAccrual concept states that revenue and expenses should be recorded when they occur, regardless of when the cash flows actually happen. This principle ensures that financial statements provide a true and fair view of a company’s financial performance and position.1.2 Matching PrincipleThe matching principle requires that expenses should be recognized in the same period as the related revenues. This ensures that the income statement reflects the true cost of generating revenue.1.3 Historical Cost PrincipleUnder the historical cost principle, assets and liabilities are recorded at their original cost, not their current market value. This provides reliability and consistency in financial reporting.1.4 Materiality PrincipleThe materiality principle states that only significant items should be reported in the financial statements. This allows for a more concise and relevant representation of the company’s fina ncial position.1.5 Consistency PrincipleConsistency principle requires that accounting methods and standards should remain the same from one period to another. This ensures comparability of financial information over time.2. Financial Statements2.1 Income StatementThe income statement shows a company’s revenues and expenses over a period of time, resulting in net income or loss. It provides a snapshot of a company’s profitability.2.2 Balance SheetThe balance sheet presents a company’s financial posit ion at a specific point in time, showing its assets, liabilities, and equity. It provides an overview of the company’s financial health.2.3 Cash Flow StatementThe cash flow statement reflects the cash inflows and outflows from operating, investing, and f inancing activities. It provides insight into a company’s liquidity and ability to meet its short-term obligations.3. Double-Entry BookkeepingDouble-entry bookkeeping is a system in which every transaction is recorded in at least two accounts, with debit and credit entries. This system ensures that the accounting equation (Assets = Liabilities + Equity) is always balanced.4. Recording Transactions4.1 Debits and CreditsDebits and credits are the entries made in the accounts to record the financial transactions. Debits increase assets and expenses, while credits increase liabilities, equity, and revenues.4.2 T-AccountsT-accounts are a visual representation of the accounting system, with debits on the left side and credits on the right side. They help in understanding and analyzing the impact of transactions on specific accounts.5. Financial Analysis5.1 Ratio AnalysisRatio analysis involves the calculation and interpretation of financial ratios to assess a company’s performance, liquidity, solvency, and efficiency. It helps in understanding the financial health of a business.5.2 Trend AnalysisTrend analysis involves comparing financial data over different periods to identify patterns and trends. It helps in understanding the direction of a company’s financial performance. 6. BudgetingBudgeting is the process of creating a financial plan for a business, outlining its expected revenues and expenses. It helps in setting financial goals and monitoring performance.7. Internal ControlsInternal controls are the processes, policies, and procedures implemented by a company to safeguard its assets, ensure accuracy of financial information, and prevent fraud.8. AuditingAuditing is the examination and verification of a company’s financial records and statements by an independent auditor. It provides assurance on the reliability and fairness of financial information.9. TaxationTaxation is the process of calculating and paying taxes to the government. Knowledge of tax laws and regulations is essential for businesses to comply with their tax obligations.10. International Accounting StandardsInternational accounting standards provide a framework for the preparation and presentation of financial statements, ensuring consistency and comparability of financial information across different countries.ConclusionAccounting is an essential function for businesses, providing them with the information they need to make informed decisions, manage their finances, and meet their regulatory obligations. Understanding the key principles, concepts, and practices of accounting is crucial for anyone involved in financial management and reporting.。

account在工作中常见的意思

account在工作中常见的意思

一、账号"Account"在工作中最常见的意思之一是指“账号”。

在网络、金融、电子商务等行业，账号是指用户在系统中的标识，可以用来登入、管理个人信息、进行交易等操作。

在银行系统中，账号常常用来进行存取款操作；在电子商务评台中，账号则是用户购物、支付的凭证。

账号的安全性和便利性对于用户来说至关重要，所以在工作中，账号管理和保护是一个重要的工作内容。

二、账单除了指“账号”之外，“account”还可以表示“账单”的意思。

在商业和金融领域，账单是指记录了资金流动、交易明细的文件或信息。

在超市购物后收到的购物小票就是账单的一种形式。

在企业内部，财务部门会负责处理各种账单，比如发票、收据等。

账单的准确性和及时性对于企业的财务管理非常重要，因此账单的处理和记录是企业工作中的一个重要环节。

三、账务除了“账号”和“账单”外，“account”还可以表示“账务”或“账目”的意思。

在企业和机构中，账务部门常常负责处理日常的财务记录、报表编制、资金管理等工作。

包括会计、出纳、财务分析师在内的职业，都是与账务相关的工作职能。

账务工作的准确性和规范性对于企业的财务稳健和合规运营至关重要，因此账务工作是企业工作中不可或缺的一部分。

四、考虑到以上几种意思，工作中“account”常常关联到一些重要的工作内容和职能，包括：1. 账号管理和安全：保护用户账号安全，防范网络攻击和欺诈行为。

2. 账单处理和记录：及时准确地记录资金流动和交易细节，保证财务的真实性和完整性。

3. 账务报表和分析：编制财务报表，进行资金管理和风险分析，为企业的决策提供有力支持。

4. 财务合规和风险控制：确保企业财务活动的合规性，规范金融操作，降低经营风险。

五、总结"Account"在工作中有多重要的意义，无论是账号管理、账单处理，还是账务报表编制，都是企业运营中不可或缺的一部分。

在一个正常运转的企业中，这些工作内容都需要严格遵守相关规定，保证准确性和合规性。

accountant的用法总结大全

accountant的用法总结大全

accountant的用法总结大全（学习版）编制人：__________________审核人：__________________审批人：__________________编制学校：__________________编制时间：____年____月____日序言下载提示：该文档是本店铺精心编制而成的，希望大家下载后，能够帮助大家解决实际问题。

文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!并且，本店铺为大家提供各种类型的经典范文，如英语单词、英语语法、英语听力、英语知识点、语文知识点、文言文、数学公式、数学知识点、作文大全、其他资料等等，想了解不同范文格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor.I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you!In addition, this shop provides various types of classic sample essays, such as English words, English grammar, English listening, English knowledge points, Chinese knowledge points, classical Chinese, mathematical formulas, mathematics knowledge points, composition books, other materials, etc. Learn about the different formats and writing styles of sample essays, so stay tuned!accountant的用法总结大全accountant的意思accountant的简明意思n. 会计人员；会计师英式发音 [ə'kaʊntənt] 美式发音 [ə'kaʊntənt]accountant的词态变化为:名词: accountancyaccountant的详细意思在英语中，accountant不仅具有上述意思，还有更详尽的用法，accountant作名词 n. 时具有会计师，会计人员，账房，出纳，会计等意思，accountant的具体用法accountant作名词 n. 时具有会计师，会计人员，账房，出纳，会计等意思，如：We would be grateful if you could tell your accountant that we have paid the amount.烦请转告贵公司会计人员,我们已经付清了全额,谢谢.在此句中accountant表示会计人员的意思Independence is the soul of certified public accountants audit, determines the auditing opinions objective, justice.独立性是注册会计师审计的灵魂, 决定着审计意见的客观、公正性.在此句中accountant表示会计师的意思accountant的用法例句The logistic part of Dblant results to the administrative staff and the accountant.都林的后勤部分包括行政管理和会计人员.在此句中accountant表示会计人员的意思The assigning accountants system is an important innovation for the managing system of accountants.实施会计委派制度是会计人员管理体制的一项重大变革.在此句中accountant表示会计人员的意思The essay explains the content included in the professional skill frame of railway senior accountant.说明铁路高级会计人员职业技能框架所包含的内容.在此句中accountant表示会计人员的意思Usually, the auditors are the certified public accountants ( CPAs ) .一般说来, 从事审计检查的审计师是注册会计师.在此句中accountant表示会计师的意思Financial report of the most recent fiscal year audited and attested by certified public accountant ( CPA ) .最近年度经会计师查核签证之财务报告.在此句中accountant表示会计师的意思。

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