CashierClosure
财会专业词汇C
current ratio 流动比率capital structure ratio 资本结构比率calculation inspection计算检查calculation 计算calculator 计算器calendar variation 日历变动calendar year日历年度call 期前偿还，期前兑回，催缴股款，买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call deposit 活期存款called bond 已要求兑回的债券called-up capital 已催缴股本call feature 提前兑回特征call loan 活期拆放贷款call money 活期拆放贷款call-of-more option购买双倍股票期权call option 买方期权，股票购买期权call premium 提前兑回溢价call price提前兑回价格call privilege 提前兑回权利call provision 提前兑回条款cambism 外汇兑换业务cambist 外汇经销商cancelable lease 可取消租约cancellation 撤销，注销cancelled check注销支票capacity 生产能力，偿债能力capacity cost 生产能力成本，经营能力成本capacity operating rate 生产能力利用率capacity to borrow 借款能力capacity to contract订约能力，订约资格capacity utilization rate 生产能力利用率capacity utilization variance 成产能力利用差异CAPA Conference 亚洲和太平洋会计师联合会会议CAPA Projects 亚洲和太平洋会计师联合联合会工作计划capital 资本，资本性资产capital account 资本账户capital accumulation 资本积累capital additions 资本增值capital adjustment account资本调整帐户capital allowance 资本减免capital and drawing account业主资本和提款账户capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本，法定资本capital bonus 资本红利capital budget 资本预算capital budgeting manager 资本预算经历capital coefficient 资本系数capital composition 资本构成capital consumption 资本耗用capital consumption allowance 资本耗用税额减免capital contributed in excess of par value 实缴股本的股票溢价capital cost 资本成本，资本成本率capital deepening 资本深化capital deficit 资本亏蚀capital duty 资本税capital employed运用资本capital expenditure 资本支出capital expenditure budget资本支出预算capital expenditure decision 资本支出决策capital export资本输出capital flight资本外流capital form capitalization issue 从资本化股票发行获得资本capital from consolidation 从合并获得资本capital from donation 从捐赠获得资本capital from treasury stock transaction 从库存股份交易获得资本capital fund资本基金capital gain 资本利的，资本收益capital gain net income 资本净收益额capital gain tax 资本利的税，受益税capital gain treatment 资本利得优惠待遇。
沃尔玛专用汇总Wal-MartTerminology
目录( 按字母顺序)1. Action Alley 主通道45. Fine Line 细分类2. Assembly 直订46. Flags 旗标3. Associate 员工47. Front End 前台4. Associates Sponsor 员工指导48. EDGM常务副总5. Bailer 打包机49. General Order 总订单6. Basic Merchandise 基本商品50. GO7. BOB 查看购物车底51. Gross Margin 毛利8. Buyers 采购员52. Gross Profit 毛利9. CBL 电脑基础学习53. HBA 美容护肤用品10. CFT 现金转移54. Hardlines 非食品部11. Claim 索赔55. Home Office (HO) 总部12. Clip Strip 挂带56. Home & Seasonal 家用和季节性商品13. Coaching For Success 成功指导57. Inventory 库存14. Code ADAM 亚当代码58. Invoice(INV.) 发票15. Code Black 黑色代码59. ISD 电脑部16. Code Blue 蓝色代码60. Item Number 商品号17. Code Brown 棕色代码61. Label 标签18. Code Red 红色代码62. LISA 防损暗语19. Code White 白色代码63. Loss Prevention 防损部20. COMAC部门经理交流64. Management Trainee Program(MTP) 管理21. COMP人员培训计划22. Competition 竞争对手65. Mark Down(MD) 降价23. Correction Of Errors (COE) 失误纠正66. Mark Up(MU) 提价24. Cost 成本67. Markup Percent 毛利率25. Courtesy Desk 服务台68. Merchandise Transfer Report( MTR) 商26. CSM 顾客服务经理品转运报告27. Customer Service Manager (CSM) 顾客服69. Modular 商品陈列图务经理70. MTR 商品调拨28. Damage 损坏71. 99 Supplies 商场自用品29. Dept 部门72. Not ON File(NOF) 不在档30. Direct 直送73. OH 现货31. Display 陈列74. Open Order 开放式订单32. Distribution 分销75. Out Of Stock 缺货33. Distribution Center 分销中心76. Overstock 库存过剩34. Distribution Turn 到货周期77. Packaging 包装35. District 区域78. Perpetual Inventory 永久库存36. Division 分区79. P&L 盈亏报告37. Division 01 01 分区80. P.L.U 查询码38. DSD 商场直接送货81. PO 订货单39. EDLP 天天平价82. POP 宣传广告牌40. End Cap 货架端( 又称N架) 83. Point Of Sale Replenishment (POS) 补41. Event 活动货系统42. Feature 特卖84. POS 自动补货系统43. Feature Tracking 特卖追踪85. Price Change (Price Adjustment) 价格44. F.I.F.O 先进先出45. Produce 农作物( 果蔬部) 108. Stack Base (SB) 堆头46. Profit Margin 利润率109. Store Manager 商场经理47. Purchase Order 订单110. Store Number 商场号码48. QTY 数量111. Super Center 购物广场49. Rate Of Sale (ROS) 销售率112. SWAS店中店50. Receiving 收货113. TAB 传单广告51. Retail 零售价114. Table 陈列柜52. Return On Investment (ROI) 投资回报率115. Telxon 手提终端53. Riser 加高层116. Top 50 Report 前五十名报告54. Sales Floor 楼面117. Trailer 货柜55. Sam’s Club 山姆会员店118. UPC 条形码56. Seasonal 季节性商品119. Vendor 供应商57. Service Desk 顾客服务台120. Vendor Number 供应商号58. 70-Type Items 70 类商品121. Vendor Pack 供应商包装59. Shrinkage 损耗122. VNDR供货商60. Side Counter 正常货架123. VPI Program 商品促销计划61. Side Kick 边篮124. Walton Institute 沃尔顿学院62. Signs/Signing 标牌125. Warehouse 仓库63. SKU 商品单位126. WH or WHSE 仓库64. Smart System 商场商品零售系统127. WMDC分销中心65. Softlines 服装部128. WTD周至今66. Sponsor 员工指导129. YTD 年至今T&D, HR Page 2 of 21 05/02/13ACTION ALLEY 主通道Sales aisle area of the store which Customers seeimmediately upon entrance from vestibule. Runstoward the back of the store from the front doors.顾客一走进商店的门厅立即看到的，位于货架中间的通道。
bec常用词汇有哪些
bec常用词汇有哪些职场中常常会用到商务〔英语〕，如果掌握的英语词汇不够多，〔沟通〕也会有障碍。
所以积存〔商务英语〕常用词汇和句子是每个职场人提升职场力的必修课。
接下来一起看看bec常用词汇有哪些。
bec常用词汇1.cable n.电缆;海底电报【商务用语】cable address 电报挂号cable advice 电报通知【例句】We have already advised you by cable.我们已去电通知你方。
2.cafeteria n.自助餐厅【例句】This cafeteria serves good honest food.这家食堂供应的饭菜品质合格，价格公正。
3.cannibalize v.拆用配件;调补人员【例句】It becomes necessary to cannibalize unsuccessful projects to fund those which can proceed.当务之急是将不成功项目中的资金抽调出来以支持那些可行项目。
4.canvass vi.招徕顾客【商务用语】canvass for subscriptions 招徕订货5.capital n.资本，资金，资产【商务用语】 accumulated capital 积存的资本active capital 流动资本actual capital 现实资本additional paid-in capital 附加实缴股本【例句】The Smith Company has a capital of $30,000.6.caption n.标题【商务用语】caption of account 〔会计〕科目，账户名称7.carat n.克拉(宝石重量单位);开(含绝金的量)【商务用语】international carat 国际克拉metric carat 米制开8.care n. 注意vi.关怀 vt.在意【例句】Can you imagine that the president of a large firm doesnt care much about dress?你能想象一家大公司的总裁竟然不太注意衣着吗?9.cargo n.船货，货物【商务用语】additional cargo 加载物air cargo 空运货物back cargo 归程货物bag cargo 袋袋货物【例句】We sailed from Perth with a cargo of raw iron.我们装着一船生铁从佩思启航。
外贸英语词汇
外贸英语词汇外贸英语词汇现金帐户 Cash account预付现金 Cash advance凭提货单支付现金 Cash against Bill of Lading (B/L)凭单据付现款||凭装货单付现款 Cash against Documents 现金资产 Cash assets现金结存||现金差额 Cash balance现收现付制||现金收付制 Cash basis付现款后交货||交货前付现款 Cash before delivery装运前付现款 Cash before shipment现金交易 Cash dealing现款押金||现金存款 Cash deposit现金折扣||现金贴现 Cash discount付现款||现金支付 Cash payment现金结算 Cash settlement货到付现款 Cash on delivery (C.O.D.)(Eng.)货到收现款 Collect on delivery (C.O.D.)(Am.)承兑后若干天付款 days after acceptance (D/A)开票日后若干日 days after date (D/D)见票后若干日 days after sight (D/S)定期汇票 date draft承兑交单 documents against acceptance (D/A)||documentary Bill for Acceptance (D/A)付款交单 documents against payment (D/P)折扣 discount (DC)付现款时2%折扣 less 2% due net cash现款5%折扣 5% for cash一个月内付款2%折扣 2% one month三个月内付款需现金 3 months net立即付现款 prompt cash付现款 net cash||ready cash||cash汇票(美) draft汇票(英) bill of exchange见票即付||即期汇票 draft at sight||sight draft托收汇票 draft for collection||bill for collection来取即付汇票 draft on demand||bill on demand见票后 .. 天付款draft at .. days‘ date跟单汇票 draft with documents atta ched||documentary draft 无追索权汇票 draft without recourse银行汇票 bank draft银行汇票||银行票据banker‘s draft商业汇票merchant‘s draft电汇 cable draft折扣汇票 discount draft被拒付汇票 dishonoured draft。
财务英语词典-财务术语中英文对照
A:abandoned property废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden （同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden）已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite)；accommodation paper欠单Account帐;帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account （fiscal）year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give，giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产;应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计）Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses （fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处;代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益)Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让;备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal）Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表（同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料)Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用;拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利;套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association，articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税;摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer；endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor's liability，auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book（s）补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance （balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker's acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders）本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight；demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book （register）票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable)Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员;记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments）寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand；chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业;业务Carry on business，to 营业Establish a business，to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one—s）business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction）Business year；financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate；buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By — products sales 副产品销售C:C。
财会专业英语
财会专业英语第一篇：财会专业英语四川大学锦城学院会计英语期末复习资料《财会专业英语》期末复习资料整理一、专业词汇1.提存（withdrawal）2.原材料（raw material）3.过账（posting）4.结账（closing entries）5.折旧（depreciation）6.凭证（voucher）7.原始凭证（original voucher/source voucher）8.分类账（ledger）9.商业票据（commercial bill）10.手续费（service charge）11.在途存款（deposit in transit）12.注销（write off）13.期票（promissory note）14.预收账款(advance from customers)15.预收收入（unearned revenue）16.应收账款（accounts receivables）17.应付账款（accounts payable）18.预付账款（accounts prepaid）19.流动性（liquidity）20.内部控制（internal control）21.营运资本（Working capital）22.备用金（petty cash）23.日记账（journal）24.复式记账（double-entry system）25.流动比率（current ratio）26.负债比率（debt ratio）27.资产周转率（asset turnover）28.应收账款周转率（accounts receivable turnover）29.存货周转率（inventory turnover）30.留存收益（retained earnings）31.或有负债（contingent liability）32.或有资产（contingent asset）33.国库券（treasury bills）34.利润表（income statement）35.资产负债表（balance sheet）36.现金流量表（cash flow statement）二、翻译1.Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process.Therefore, accounting is also called “the language of business”.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰21 / 21。
美国报税十大必知术语
Dear Ladies,以下是我刚来公司时整理的一些简单的但却是最常碰到的报税专业词汇。
新人们注意理解、记忆、吸收、消化！Ceres2011.08.23初学者十大报税必知术语初学者：Ceres 2011.07.31 1.调整后总收入Adjusted Gross Income也有会计师翻译为当年的收入，简写为AGI。
简单来说，就是纳税者在当年中所收到的所有收入，包括薪水、利息、股票股利与股息、资本利得、生意所得、搬家费用补助，还有如赡养费等，通通都算。
加总当年所有的收入是报税的第一步。
2.退税额Tax credits退税额有点类似买东西时，商家直接退钱给你。
一般而言，所谓的税务优惠有两种，一是指税款扣除额也就是退税额(credits)；一是指收入扣除额(deductions)。
扣除额降低纳税人可能要交税的收入数量﹔但是前者，即退税额其实是较有利，因为它直接减少纳税金额(tax liability)。
举例来说，如果纳税人今年共要缴交$1,000的税款，如果他有$200的退税额，则只需要缴交$800的税。
3.扣除额Deductions扣除额指的是国税局允许纳税人，可在计算完调整后总收入AGI 后，减掉的扣除额在计算要缴交的税款。
通常纳税人AGI越低时，所需要缴的税也越少。
例如一个年收入$35,000的单身纳税人，共有$5,000的扣除额，他只需要付$30,000总额的税，至于到底要缴多少税，还要在看他税表。
扣除额种类很多，如学杂费、搬家费、与工作有关教育支出减除(Deduction For Work-Related Education)等都算。
此外，如果付出的教育支出是为了要保持工作，保持或增进现有工作技能，教育支出都可以放在列举扣除额中减税，但只有支出超过2% AGI才能减税。
但支出是为了达到基本工作要求或可以让你合于进入新行业的要求，那么支出不可减除。
4.标准扣除额Standard Deduction标准扣除额(Standard Deduction)系指基本扣除额(Basic Standard Deduction)与额外扣除额(Additional Standard Deduction)的总和。
会计英语课后题答案Answer for lesson 1
Exercise answer for Lesson 11.1 Select the best answer for each of the following unrelated items1.d2. d3. b4. d5. c6. c7.d8.a9.b 10.b11c 12b 13c 14d 15 a1.2 SHORT-ANSWER ESSAY QUESTIONS1.Accounting cycle is an important concept for accounting. Briefly explain the steps for accounting cycle.Solution: (1)Analyze transactions; (2) Journalize transactions; (3) Post to ledger;(4) Prepare unadjusted trial balance ;(5) Journalize & post adjustments; (6) Prepare adjusted trial balance; (7) Prepare financial statements; (8) Journalize and post closing entries; (9) Prepare post-closing trial balance2 Your roommate, a marketing major, thinks that debit means decrease and credit means increase. And, that every account can be debited and credited and as result, every account can have both a debit and a credit balance. Explain to your roommate (1) the meaning of debit and credit; (2) which accounts can only be debited, which can only be credited, and which can be both debited and credited; and (3) which accounts normally have debit balances and which credit balances.Solution: The terms debit and credit mean the left and right side, respectively, of every account. Some accounts such as Dividends and Expenses are only debited; other accounts such as Share Capital-Ordinary and Revenues are only credited; and finally, some accounts such as Cash, Accounts Receivable, and Accounts Payable can be debited and credited. Accounts with debit balances include Assets, Dividends, and Expenses. Accounts with credit balances include Share Capital-Ordinary and Revenues.3 A fellow classmate is confused about how debits and credits relate to the basic accounting equation. State the basic accounting equation, convert it into the expanded accounting equation, and then explain how it ties into the rules for debits and credits.Solution:The basic accounting equation is:Assets = Liabilities + EquityThe expanded equation divides Equity into its various parts, reflecting the shareholders' investment, dividends, revenues, and expenses:Assets = Liabilities + Share Capital-Ordinary + Retained Earnings – Dividends + Revenues – ExpensesThis expanded equation can then be re-arranged to explain why certain accounts have debit (left-hand) balances, while other accounts have credit (right-hand) balances, as follows:Assets + Dividends + Expenses = Liabilities + Share Capital-Ordinary + Retained Earnings + RevenuesThe accounts on the left-hand side of the equation have left-hand, or debit balances, while the accounts on theright-hand side of the equation have right-hand, or credit balances. Accounts with debit balances are increased with debits and decreased with credits, while accounts with credit balances are increased with credits and decreased with debits.4 John Dough, a fellow employee, wants to understand the basic steps in the recording process. Identify and briefly explain the steps in the order in which they occur.SolutionThe basic steps in the recording process are:1. Analyze each transaction. In this step, business documents are examined to determine the effects of the transactionon the accounts.2. Enter each transaction in a journal. This step is called journalizing and it results in making a chronological record ofthe transactions.3. Transfer journal information to ledger accounts. This step is called posting. Posting makes it possible to accumulatethe effects of journalized transactions on individual accounts.5 The process of transferring the information in the journal to the general ledger is called posting. Explain the posting process, including the importance of the journal page number and the account numbers.SolutionThe posting process begins with locating the account(s) being debited in the general ledger. Then entering the date of the entry, the journal page number where the entry originated and debit portion of the entry in the date, reference and debit columns, respectively. Once this done, the account number(s) of the account(s) being debited is (are) entered in the reference column in the journal. Next, the credit portion of the journal entry is posted to the appropriate accounts in the ledger following the same steps as noted for the debit portion.The importance of the journal page number, in the reference column of each account in the general ledger accounts, is to indicate where to find the original entry. And, the general ledger account numbers, in the reference column of the journal, indicate that the entry has been posted.1.3 The effects of transactions on the accounting equationLinda Champion began a professional accounting practice on May 1 and plans to prepare financial statements at the end of each month. During May, Champion completed these transactions:a. Invested €50,000 cash and equipment that had a€10,000 fair market (cash equivalent) value.b. Paid €1,600 rent for office space for the month.c. Purchased €12,000 of additional equipment on credit.d. Completed work for a client and immediately collected €2,000 cash.e. Completed work for a client a nd sent a bill for €7,000 to be paid within 30 days.f. Purchased €8,000 of additional equipment for cash.g. Paid an assistant €2,400 as wages for the month.h. Collected €5,000 of the amount owed by the client described in transaction (e).i. Paid for the equipment purchased in transaction (c).j. Withdrew €500 for personal use.Enquired:Using the information presented in (a) through (j) above, Linda Champion, the owner, first creates a table like the one shown below. She then uses the results to calculate net income earned during the month of May, her first month of operations.Solutions:Notice how Assets of €64,500 = Liabilities + Owner’s equity of €64,500. From this schedule you cancalculate the firm’s net income by summarizing the revenues and expenses as follows: Net income =Revenues – Expenses= (€2,000 + €7,000) –(€1,600 + €2,400)= €5,0001.4 Preparing a statement of comprehensive income and a statement of financial positionDuring June through August of 20X5, Lin Yan earned money doing computer consulting work. She went around the city and obtained several contracts for small jobs. Lin then withdrew €3,000 from her personal savings account and deposited it in a separate account for the business. At the end of the summer, Lin tried to figure out how well her business had done.Lin’s business records showed the following transactions:a. Deposited €12,500 (from customers’ payments).b. Issued cheques:−car and equipment rental, €2,000;−gas, €900;−supplies purchased and used, €100;− hir ed help, €4,800;−payroll taxes, €600;−insurance, €180;−telephone, €120.c. Transferred €2,000 cash from the business bank account to personal savings account.d. Owed €500 by customers.e. Owed €150 for gas.Required1. Show the effect of each transaction, including the initial cash deposit, on the accounting equation.2. Prepare a statement of comprehensive income for Lin’s summer business.3. Prepare a statement of financial position for Lin at the end of the summer.Solution:1. To show the effect of each transaction on the accounting equation, construct a worksheet with four columns using the following headings: item, assets, liabilities, and owner’s equity. Recall that revenues increase owner’s equity and expenses decrease owner’s equity.2. Re venues originated from two sources: customers’ payments (€12,500) and from amounts yet to be paid by customers (€500). Total expenses included car and equipment rental (€2,000), car expenses (€900 paid + €150 unpaid), supplies (€100), helpers (€4,800), payroll taxes (€600), insurance (€180), and telephone (€120). Net income is determined from the difference of total revenues and total expenses. Based on this information, the following income statement is prepared.Solutions:3. From the effect of the transactions prepared in part 1, you can generate the following statement of financialposition for the end of the summer.The cash balance can be determined as follows:The cash balance excludes two amounts: the €500 still owed to Lin by customers and €150 she owes for car gas invoices not yet paid. If she receives the money owed her and she pays her debt, then she will have an additional €350 (€500 –€150), making a total cash balance of €5,150 (€4,800 + €350) for the summer. Note that the €2,000 personal withdrawal was not included as an expense on the statement of comprehensive income. The withdrawal is considered a distribution of income (owner’s profits) rather than an expense. The owner’s equity of €5,150 on the balance sheet includes the initial investment plus net income less the withdrawal (€3,000 + €4,150 –€2,000).1.5Increases, decreases, and normal balances of accountsEnquired: Complete the following table by1. Identifying the type of account listed on each line.2. Entering debit or credit in the blank spaces to identify the kind of entry that would increase or decrease the account balance.3. Identifying the normal balance of the account.1.6 Analyzing transactions using T-accountsOpen the following T-accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Steve Moore, Capital; Steve Moore, Withdrawals; Fees Earned; and Rent Expense. Next, record these transactions of the Moore Company by recording the debit and credit entries directly in the T-accounts. Use the letters beside each transaction to identify the entries.a. Steve Moore invested €12,750 cash in the business.b. Purchased €375 of office supplies for cash.c. Purchased €7,050 of office equipment on credit.d. Received €1,500 cash as fees for services provided to a customer.e. Paid for the office equipment purchased in transaction (c).f. Billed a customer €2,700 as fees for services.g. Paid the monthly rent with €525 cash.h. Collected €1,125 of the account receivable created in transaction (f).i. Steve Moore withdrew €1,000 cash from the business.Enquired:1. Record these transactions of the Moore Company in journal.2. Open the following T-accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Steve Moore, Capital; Steve Moore, Withdrawals; Fees Earned; and Rent Expense. Next, post the entries in theT-accounts. Use the letters beside each transaction to identify the entries.Solution:a. Steve Moore invested €12,750 cash in the business:b. Purchased €375 of office supplies for cash:c. Purchased €7,050 of office equipment on credit:d. Received €1,500 cash as fees for services provided to a customer:e. Paid for the office equipment purchased in transaction (c):f. Billed a customer €2,700 as fees for services:g. Paid the monthly rent with €525 cash:h. Collected €1,125 of the account receivable created in transaction (f):i. Steve Moore withdrew €1,000 cash from the bu siness:1.7 Correct the errorBetty Wright, CPA, was asked by the controller of Gore Company to review the accounting records before financial statements are prepared. Betty reviewed the records and found three errors.1.Cash paid on accounts payable for $930 was recorded as a debit to Accounts Payable $390 and a credit to Cash $390.2.The purchase of supplies on account for $500 was debited to Equipment $500 and credited to Accounts Payable $500.3.The company paid dividends $1,200. The bookkeeper debited Accounts Receivable for $120 and credited Cash $120. Enquired:Prepare an analysis of each error showing the(a) incorrect entry.(b) correct entry.(c) correcting entry.Solution:1. (a) Incorrect EntryAccounts Payable (390)Cash (390)(b) Correct EntryAccounts Payable (930)Cash (930)(c) Correcting EntryAccounts Payable (540)Cash (540)2. (a) Incorrect EntryEquipment (500)Accounts Payable (500)(b) Correct EntrySupplies (500)Accounts Payable (500)(c) Correcting EntrySupplies (500)Equipment (500)3. (a) Incorrect EntryAccounts Receivable (120)Cash (120)(b) Correct EntryDividends ......................................................................................... 1,200Cash ....................................................................................... 1,200(c) Correcting EntryDividends ......................................................................................... 1,200Accounts Receivable (120)Cash ....................................................................................... 1,0801.8 Ben Cartwright Pest Control has the following balances in selected accounts on December 31, 2011.Accounts Receivable € 0Accumulated Depreciation – Equipment 0Spraying Equipment 6,650Interest Payable 0Notes Payable 20,000Prepaid Insurance 2,400Salaries Payable 0Supplies 2,940Unearned Spraying Revenues 36,000All of the accounts have normal balances. The information below has been gathered at December 31, 2011.1. Depreciation on the equipment for 2011 is €1,250.2. Ben Cartwright Pest Control borrowed €20,000 by signing a 10%, one-year note on July 1, 2011.3. Ben Cartwright Pest Control paid €2,400 for 12 months of insurance coverage on October 1, 2011.4. Ben Cartwright Pest Control pays its employees total salaries of €10,000 every Monday for the preceding 5-day week (Monday-Friday). On Monday, December 27, 2011, employees were paid for the week ending December 24, 2011. All employees worked the five days ending December 31, 2011.5. Ben Cartwright Pest Control performed disinfecting services for a client in December 2011. The client will be billed €3,000.6. On December 1, 2011, Ben Cartwright Pest Control collected €36,000 for disinfecting processes to be performed from December 1, 2011, through May 31, 2011.7. A count of supplies on December 31, 2011, indicates that supplies of €950 are on hand.Enquired:Prepare in journal form with explanations, the adjusting entries for the seven items listed for Ben Cartwright Pest Control.Solutions:(1) Depreciation Expense - Equipment ............................................................... 1,250Accumulated Depreciation - Equipment................................................. 1,250 (To record depreciation for the period)(2) Interest Expense ............................................................................................ 1,000Interest Payable....................................................................................... 1,000 (To record accrued interest on note payable)[€20,000 * 10% * (6/12) = €1,000](3) Insurance Expense (600)Prepaid Insurance (600)(To recognize period insurance expense)[(€2,400 / 12) * 3 = €600](4) Wages Expense .............................................................................................. 10,000Wages Payable ........................................................................................ 10,000 (To record wages for the week)(5) Accounts Receivable ..................................................................................... 3,000Spraying Revenues ................................................................................. 3,000 (To record revenue earned but not yet received)(6) Unearned Spraying Revenues ........................................................................ 6,000Spraying Revenues ................................................................................. 6,000 (To record revenue earned with prior payment)(7) Supplies Expense ........................................................................................... 1,990Supplies .................................................................................................. 1,990 (To record supplies expense)[€2,940 - €950 = €1,990]1.9 Complete the worksheet for adjusted trial balanceThe worksheet for Boone Mailing Center appears below.BOONE MAILING CENTERWorksheetFor the Month Ended August 31, 2011Using the adjustment data below, complete the worksheet. Add any accounts that are necessary. Adjustment data:(a) Prepaid rent expired during August, $2.(b) Depreciation expense on equipment for the month of August, $8.(c) Supplies on hand on August 31 amounted to $6.(d) Salaries expense incurred at August 31 but not yet paid amounted to $10SolutionBOONE MAILING CENTERWorksheetFor the Month Ended August 31, 20111.10Preparing and posting closing entriesUse the information provided in the T-accounts below to prepare closing journal entries at December 31, 20X5.Rent ExpenseSolution:20X5(1) Dec 31 Services Revenue................................................ 73,000Income Summary ......................................... 73,000To close the revenue account and open Income Summary.(2) 31 Income Summary....................................................... 48,100Rent Expense ............................................... 8,600Salaries Expense .......................................... 20,000Insurance Expense ....................................... 3,500Depreciation Expense .................................. 16,000To close the expense accounts.(3) 31 Income Summary....................................................... 24,900Marcy Jones, Capital ................................... 24,900To close Income Summary.(4) 31 Marcy Jones, Capital ................................................ 24,000Marcy Jones, Withdrawals........................... 24,000To close the withdrawals account.Post the closing entries prepared in part (a) above to the T-accounts.1.11 Prepare closing entries and a post-closing trial balanceLatitudes Company had the following adjusted trial balance.LATITUDES COMPANYAdjusted Trial BalanceFor the month ended June 30, 20X1Enquired:(a) Prepare closing entries at June 30, 20X1.(b) Prepare a post-closing trial balance.Solution:(a)Service Revenue ...................................................................................................... 4,100Income Summary ....................................................................................... 4,100 Income Summary ..................................................................................................... 3,900Supplies Expense ....................................................................................... 2,300Miscellaneous Expense .............................................................................. 300 Salaries Expense ................................................................................................................... 1,300Income Summary (200)Retained Earnings (200)Retained Earnings (300)Dividends (300)(b)LATITUDES COMPANYPost-closing Trial BalanceFor the month ended June 30, 20X1Account titles Debits CreditsCash $ 3,700Accounts Receivable 3,900Supplies 500Accounts Payable $ 1,800Unearned Revenue 200Share Capital-Ordinary 5,000Retained Earnings 700DividendsService RevenueSalaries ExpenseMiscellaneous ExpenseSupplies ExpenseSalary Payable 400$8,100 $8,1001.12 Preparation of a classified statement of financial positionThe adjusted trial balance for Alpine Climbing Adventures has been alphabetized as follows:ALPINE CLIMBING ADVENTURESAdjusted trial BalanceMarch 31, 20X7Accounts payable..................................................................... € 2,400Accounts receivable................................................................. € 6,000Accumulated depreciation, equipment..................................... 14,000Amy Rooniak, capital .............................................................. 36,700Amy Rooniak, withdrawals ..................................................... 47,000Cash ......................................................................................... 15,000Depreciation expense, equipment ............................................ 1,400 Equipment................................................................................ 41,000Insurance expense.................................................................... 3,900Interest expense (660)Long-term notes payable ......................................................... 11,000Rent expense............................................................................ 15,000 Revenues.................................................................................. 122,000Supplies (540)Supplies expense...................................................................... 3,600Telephone expense................................................................... 4,200Unearned revenues................................................................... 22,000Utilities expense....................................................................... 1,800Wages expense......................................................................... 68,000 _______Totals ....................................................................................... €208,100 €208,100Required1. Journalize the closing entries.2. Prepare a statement of comprehensive income and a statement of change in owner’s equity for the year ended March 31, 20X7, and a classified statement of financial position at March 31, 20X7. The owner made an additional investment during the year of €5,000. A €6,000 payment on the long-term notes payable will be made during the year ended March 31, 20X7.Solution:20X7 Closing entries:March 31 Revenues............................................................... 122,000Income Summary ........................................... 122,000To close the revenue account.31 Income Summary .................................................. 98,560Depreciation Expense, Equipment ................. 1,400Insurance Expense.......................................... 3,900Interest Expense (660)Rent Expense.................................................. 15,000Supplies Expense ........................................... 3,600Telephone Expense ........................................ 4,200Utilities Expense ............................................ 1,800Wages Expense .............................................. 68,000To close expense accounts.31 Income Summary ................................................. 23,440Amy Rooniak, Capital................................... 23,440To close the income summary to capital.31 Amy Rooniak, Capital.......................................... 47,000Amy Rooniak, Withdrawals.......................... 47,000To close withdrawals to capital.。
出国旅游必备英语：结账退房
出国旅游必备英语：结账退房如果想要出国旅游，那就有必要学习掌握一些实用的旅游英语口语。
下面店铺为大家带来出国旅游必备英语，欢迎大家学习!出国旅游必备英语：结账退房1.英语词汇1.bill n.账单，纸币Just a moment,please.The cashier will have your bill ready in a moment.请稍等，出纳员马上会准备好您的账单。
同义词:check2.change n.零钱;变化秒.改变，更换Here's your change and receipt.这是您的零钱和收据。
3.amount n.总数，数量Would You like to check and see if the amount is correct?您要不要核对一下账单?同义词：sum4.exception n.除外，例外Cant you make an exception for me?你们不能为我破例一次吗?5.charge n.费用 v.控告，装满，充电The service charge is included in the bill.服务费包含在账单里了。
同义词：cost6.breakdown n.故障;分类Would you like a breakdown of the bill?您的账目要细分吗?7.Settle v.安排,解决Would you like to settle the differ-ence in cash?您要用现金支付差额吗?同义词：resolve8.vacate v.腾空，搬出Would you like to vacate the room now? 您打算现在退房吗?9.accept v.接受Do you accept traveler's checks?你们收旅行支票吗?反义词：reject10.error n.错误I found there's an error in my bill.我发现账单有误。
ACCA资产类中英文词汇表
ACCA资产类中英文词汇表流动资产Current assets货币资金Cash and cash equivalents库存现金Cash on hand银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits交易性金融资产Financial assets held for trading短期投资Short-term investments股票Short-term investments-stock债券Short-term investments-corporate bonds基金Short-term investments-corporate funds其他Short-term investments-other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance、应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves资产减值损失Asset impairment loss预付账款Advance payment应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods在途物资Materials in transport库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process-outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks,Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income。
Swift中的Closures（闭包）详解
Swift中的Closures（闭包）详解Swift 中的Closures(闭包)详解在Swift没有发布之前，所有⼈使⽤OC语⾔编写Cocoa上的程序，⽽其中经常被⼈们讨论的其中之⼀ -- Block ⼀直备受⼤家的喜爱。
在Swift 中，同样有这样的⼀个⾓⾊，⽤于当开发者需要异步执⾏的之后使⽤的⼀种语法 - Closure。
中⽂翻译为闭包。
闭包出了可以进⾏异步执⾏之外，它的完整使⽤还依赖闭包本⾝的变量、常量的捕获。
闭包捕获并存储对它们定义的上下⽂中的任何常量和变量的引⽤，这也就意味着，你可以在任何时候异步执⾏闭包的时候获取之前的所有的环境变量。
⽽实际上，闭包类似于Swift 中的匿名函数，在上⼀篇⽂章中，介绍了⾼阶函数和嵌套函数，它们和闭包有者不可分割的⼀些联系。
⽐如，最简单的闭包起始就是⼀个⾼阶函数，只是在闭包做为参数变量的时候，闭包是匿名、书写时实现。
当对于⼀般的⾼阶函数，闭包更轻量级。
本⽂介绍⼏种闭包的形式，以及⼀些闭包的特性。
⼀、闭包的基本形式这是⼀个最基本的闭包的形式：{ (parameters) -> return type instatements}闭包中，包含三要素：参数，返回类型，闭包体。
其中参数和返回类型可以忽略，但是⼀个闭包体必需存在，实际上就算在闭包体⾥⾯，什么都不写，闭包体本⾝还是以不执⾏任何代码的形式存在。
reversedNames = names.sorted(by: { (s1: String, s2: String) -> Bool inreturn s1 > s2})这是⼀个⾼阶函数，同时，也是⼀个闭包的基本使⽤。
包含了参数及类型，返回值类型，闭包体。
我们可以简写闭包的形式，采⽤内联的⽅式书写：reversedNames = names.sorted(by: { (s1: String, s2: String) -> Bool in return s1 > s2 } )在闭包中，因为包含了上下⽂的变量和常量的引⽤，并做了类型推断，所以，实际上，对于闭包的参数来说，类型是固定的,当然返回的类型也是固定的，swift允许开发者书写时省略。
财务会计专业名词中英文对照
财务会计专业名词中英文对照作者：豆豆文章来源：本站原创点击数：1362 更新时间：2006-9-9某财务字典的简化版上摘下来的,词汇量比较多,先贴A打头的,有朋友感兴趣的话我会续贴. 原有详细注解的字典由于是PDF文件并被锁了复制功能,所以无法贴出来,有人想要的话请留下EMAIL地址,我可以发给你们;也可以到的经济/管理书坊去下载,需要简单注册一下AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman,s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款。
财务会计英语专业常常利用辞汇大全
财务会计英语专业经常使用辞汇大全a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 经受日acceptance 经受accession 参加accessories 附属设备accountability 承当责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准那么accounting treatment 会计处置accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计预备金acknowledgement requirement 对成认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability 〔德国〕生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions 〔设备的〕附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee治理费Administrative Law〔美国〕行政法advance notice 事前通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合集体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分派allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地利用amenability to foreign investment 外国投资的易受操纵程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 利用量AMT (Alternative Minimum Tax) 〔美国〕可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix 〔契约性文件的〕附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官裁决的)任意的和人为举高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 拘留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备领导asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证明authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可取得的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所治理的已筹资金资产净额平均值backed-up servicer 替补效劳者balance sheet date 资产欠债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产本钱bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股全然收益basic rent全然租金〔各期应付的租金〕beneficiaries受益人big-ticket items大额工程bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书〔美国二手市场设备价钱手册〕book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases〔租赁物由承租人〕承建或承造的租赁协议bulldozer推土机bundled additional services捆绑〔在一路的〕附加效劳bundling捆绑〔效劳〕business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细那么byte字节一、资产类 AssetsFixed asserts固定资产 stripe bad assets off 剥离不良资产流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cashspot cash现款支付cash transaction现款交易1002 银行存款 Cash in bankCurrent assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项和存货等。
(完整)外贸术语缩写
常用外贸术语缩写外贸术语缩写45个:(很实用）1 C＆F（cost＆freight）成本加运费价2 T/T(telegraphic transfer)电汇3 D/P（document against payment)付款交单4 D/A （document against acceptance）承兑交单5 C。
O （certificate of origin)一般原产地证6 G。
S.P.(generalized system of preferences)普惠制7 CTN/CTNS（carton/cartons)纸箱8 PCE/PCS（piece/pieces）只、个、支等9 DL/DLS（dollar/dollars）美元10 DOZ/DZ（dozen)一打11 PKG（package）一包,一捆，一扎，一件等12 WT(weight）重量13 G.W。
(gross weight）毛重14 N。
W.(net weight）净重15 C/D (customs declaration)报关单16 EA(each)每个，各17 W （with)具有18 w/o(without)没有19 FAC(facsimile）传真20 IMP（import）进口21 EXP（export)出口22 MAX (maximum）最大的、最大限度的23 MIN (minimum)最小的，最低限度24 M 或MED （medium)中等,中级的25 M/V（merchant vessel）商船26 S。
S（steamship)船运27 MT或M/T（metric ton）公吨28 DOC (document)文件、单据29 INT(international)国际的30 P/L （packing list）装箱单、明细表31 INV （invoice）发票32 PCT (percent）百分比33 REF（reference）参考、查价34 EMS （express mail special）特快传递35 STL。
收银员单词
收银员单词一、单词：cashier（一）单词释义“cashier”主要用作名词，指的是在商店、银行、餐厅等场所负责收款、找零等财务工作的人员，也就是收银员。
例如在超市里，那个站在收款台后面扫码商品、收钱找钱的人就是cashier。
作为动词时，有解雇、撤职的意思，不过这种用法没有名词那么常见。
（二）单词用法1. 作名词：- We need to hire a new cashier for the store.（我们需要为商店雇佣一名新的收银员。
）- The cashier at the bank is always very polite.（银行的收银员总是非常有礼貌。
）2. 作动词（较少用）：- They decided to cashier him because of his repeated mistakes.（因为他屡次犯错，他们决定解雇他。
）（三）近义词1. teller：这个词更多用于银行里的出纳员，和cashier有相似之处，不过teller更侧重于处理银行业务中的现金相关事务。
比如在银行，说The teller will help you with your deposit.（出纳员将帮助您办理存款。
）2. clerk：比较宽泛，可以指办公室职员、商店店员等，在涉及收款工作时，与cashier有交集。
例如The store clerk also acts as a cashier sometimes.（商店店员有时也兼任收银员。
）（四）短语搭配1. cashier desk：收款台。
例如The customer walked up to the cashier desk with his shopping items.（顾客拿着他的购物物品走向收款台。
）2. cashier register：收银机。
The cashier was busy punching numbers into the cashier register.（收银员正忙着在收银机上输入数字。
国贸专业求职英语词汇必备
国贸专业求职英语词汇必备招牌词汇Admisson Free 免费入场All Sold Out Today 今日售完Beware of Fire 小心火烛Beware of Pick Pockets 谨防扒手Closed 打烊Caution 注意Danger 危险Emergency Exit 紧急出口Entrance 入口Exit 出口For Sale 出售Gentlemen 男用卫生间Hands off 请勿动手Information 咨询处Keep off 禁止入内Ladies 女用卫生间Lavatory 厕所No Left Turn 禁止左转No Trepassing 非公莫入No Smoking 禁止吸烟Nor for Sale 非卖品No Parking 禁止停车Off Limits 禁止入内One Way 单行道Parking Lot 停车场Please Remove Y our Hats 请脱帽Quiet 肃静Railway Crossing 铁路道口Safety Island 安全岛Shoes Off 禁止穿鞋Sold 已售出T oll Road 收费公路Trash 垃圾箱Under Construction 正在施工Wet Paint 油漆未干Watch Your Step 注意脚下No Thoroughfare 禁止通行求职英语考试常出现的常识与实事英语Communism 共产主义U.N Charter 联合国宪章U.N. member state 联合国成员国（U.N.）General Assembly 联合国大会Secretary General 秘书长Security Council 安理会Diplomacy 外交Racial discrimination 种族歧视Liberalism 自由主义Socialism 社会主义Public opinion 舆论Export 出口Import 进口Export of industrial plant 出口成套设备Foreign currency 外汇Overseas markets 海外市场Customs，duties，tariffs 关税Constitution of Japan 日本宪法Diet 国会House of Representatives 众议院Senate 参议院Dietman 国会议员Extraordinary diet session 临时国会Production 生产Reproduction 再生产Oil crisis 石油危机Oil producing nations 产油国Enterprise 企业Big business 大企业Minor enterprise prises 中小型企业Economic policy 经济政策Amalgamation 企业合并Antimonopoly 反垄断Fair trade commission 公平交易委员会Mass production 大规模生产Raw materials 原材料International trade 国际贸易Diet approval 国会表决通过Majority 多数Dissolution 解散Superpower 超级大国Atomic energy 原子能Nuclear weapons 核武器Nuclear war 核战争Nuclear power 有核国家Nuclear Non-proliferation Trdaty 核不扩散条约Disarmament committee 裁军委员会Territorial air 领空Violation of territorial waters 侵犯领海Hawl 捕鱼量Candidacy 候选资格V ote 投票Liberal-democratic party 自民党Opposition party 在野党，反对党Radical 激进的Conservative 保守的Independent 无党派的Cabinet 内阁Prime 总理Minister 大臣Minister ruling party 部长Governing party 执政党经济金融Extraterritoriality 治外法权Negotiation 谈判Diplomat 外交官Ambassador 大使Japan-U.S. security treaty日本安全保障条约Japan-Soviet Talks 日苏会谈Joint Japan-China statement中日联合声明Japan-Russia fishery talks 日俄渔业会谈free trade swap arrangement自由贸易易货协定Capitalism 资本主义Import liberalization 进口自由Protectionism international monetary crisis贸易保护主义国际货币危机Floating exchange rate 浮动汇率Foreign exchange 外汇Dollar devaluation 美元贬值Yen revaluation 日元升值Economic diplomacy 经济外交Speculation 投机Tight money policy 金融紧缩政策Import surcharge 进口附加税Foreign reserve 外汇储备Gross national product 国民生产总值National income 国民所得Rate of economic 经济增长率High growth 高速增长depression 萧条consumption 消费commodity price 物价economic white paper 经济白皮书living standards 生活水平in the black 有盈余in the red 亏空，负债easy money policy 放松信贷政策merchandise cost accounting商品成本核算Wholesaler 批发商Manufacturer 制造商Distributor 销售商Installment 分期付款Markup 涨价Discount 折扣Demand 需求Supply 供给Contract 合同Collateral 担保Fixed deposit 定期存款Interest 利息Check 支票Budget 预算Revenue 收入Rice price council 稻米价格审议会Income tax 所得税Direct tax 直接税Public works 公共事业Finance 金融Circulate 流通Official rate 官方汇率Bill 票据Public debt 公债National debt 国债Central bank 中央银行Investment 投资Stock 股票Profit 利润Life insurance 人寿保险Accident insurance 意外保险Fire insurance 火灾保险Listed brand 上市品牌Growth stock 上涨股票Letter of credit 信用证Liabilities 负债Stockholder 股东Yield 利润Cash 现金社会一般Unemployment 失业Discharge，fire，dismiss 解雇Retiring age 退休年龄Seniority order wage system 论资排辈式的工资制度Labour standards law 劳动基准法Employment agency 职业介绍所Five-day work a week 双休制Spring labour offensive 春季劳工运动Law abiding struggle 守法斗争Criminal 罪犯Suspicion 嫌疑Investigate 调查Arrest 逮捕Record，criminal 犯罪前科Detective 侦探Thief 盗贼Witness 目击者Confess 坦白Kidnap 绑架Hijack 劫持Ransom 赎金Suicide 自杀On-the-spot 在现场Driver’s license 驾驶执照世界主要港口一览北美洲地区加拿大（Canada）哈利法克斯港埠公司(Halifax PortCorporation)哈密尔顿港（Port of Hamilton）蒙特利尔港（Port of Montreal）圣约翰港埠公司(Saint John Port Corporation)多伦多港（Port of Toronto）锡得尼港（Port of Sydney-Canada）埃尔波尼港（Port Alberni）贝塞德港（Port of Bayside）贝拉顿港（Port of Belledune）彻奇尔港（Port of Churchill）达尔豪西港（Port of Dalhousie）鲁珀特港埠公司(Prince Rupet Port Corporation)魁北克港（Port of Québec）墨西哥（Mexico)维拉克鲁斯港（Puerto de Veracruz）马萨特兰港（Port of Mazatlan）美国（United States）安那柯的斯港（Port of Anacortes）巴尔的摩港（Port of Baltimore）贝灵哈姆港（Port of Bellingham, Wa.）查尔斯顿港（Port of Charleston）克珀斯-克里斯堤港（Port of Corpus Christi）卡拉玛港（Port of Kalama）格雷斯港（Port of Grays Harbor）休斯顿港（Autoridad Portuaria de Houston）维特曼港（Port of Whitman）杰克森维尔港（Port of Jacksonville）洛杉矶港（Port of Los Angeles）莫比尔港（Port of Mobile）新罕布什尔港（New Hampshire PortAutority）塔科马港（Port of T acoma）威尔明顿港（Port of Willmington）奥克兰港（Port of Oakland）斯托克顿港（Port of Stockton）圣路易斯港（St. Louis Port Authority）亚瑟港（Port of Port Arthur）波特兰港（Port of Portland）圣保罗港（The Saint Paul Port Authority）圣地亚哥港（Port of San Diego）西雅图港（Port of Seattle）纽约-新泽西港（Port Authority of New York and New Jersey）费城-卡姆登港（Port of Philadelphia and Camden）匹兹堡港管理委员会（Port of Pittsburg Commission）印第安那港口管理委员会(Indiana Port Commission) 德拉华河港口管理局(Delaware River Port Authority)北卡罗来纳港（North Carolina State Ports Authority）非洲地区安哥拉（Angola）罗安达港（Port of Luanda）南非（South Africa）德班港（Port of Durban）理查德湾港（Port of Richards Bay）塞丹哈港（Port of Saldanha）开普敦港（Port of Capetown）伊丽莎白港（Port of Port Elizabeth）莫斯湾港（Port of Mossel Bay）东伦敦港（Port of East London）南美洲地区阿根廷（Argentina）阿根廷港口（Ports of Argentina）布兰卡港（Port of Bahia Blanca）里伐达维亚港（Comodoro Rivadavia）马德普拉塔港（Mar del Plata Port）巴拿马（Panama）巴拿马港口国家管理局（National Port Authority of Panama）巴西（Brazil）伊塔日阿伊港（Port of Itajai）达.马德拉港（Port of Ponta da Madeira）里奥格兰特港（Port of Rio Grande）萨尔瓦多港（Port of Salvador）圣多斯港（Port of Santos）维多利亚港（Port of Vitoria）巴巴多斯（Barbados)巴巴多斯港（Port of Barbados）哥伦比亚（Colombia）布韦那文图拉港（Port of Buenaventura）巴兰基利亚港（Port of Barranquilla）埃尔鲍斯克海港（El Bosque Sea Terminal）萨尔瓦多（El Salvador)阿卡胡特拉港（Port of Acajutla）库图科港（Port of Cutuco）秘鲁（Peru）秘鲁港口国有公司（National Port Enterprise of Peru）瓦尔帕莱索港（Port of Valparaiso）阿里卡港（Port of Arica）智利港口（Ports of Chile）欧洲地区比利时（Belgium）安特卫普港（Port of Antwerp）根特港（Port of Ghent）泽不腊赫港（Port of Zeebrugge）克罗地亚（Croatia）克罗地亚港口（Ports of Croatia）丹麦（Denmark）奥尔堡港（Port of Aalborg）奥尔胡斯港（Port of Aarhus）奥本罗港（Port of Aabenraa）芬兰（Finland）上海港（Port of ShangHai）芬兰港口（Finnish Ports）赫尔辛基港（Port of Helsinki）盖密港（Port of Kemi）科科拉港（Port of Kokkola）科特卡港（Port of Kotka）奥鲁港（Port of Oulu）波里港（Port of Pori）彼太萨立港（Port of Pietsarsaari）腊黑港（Port of Raahe）托尔尼奥港（Port of Tornio）哈米纳港（Port of Hamina）法国（France）波尔多港（Port of Bordeaux）布勒斯特港（Port of Brest）勒阿弗尔港（Port of Le Havre）德国（Germany）汉堡港（Port of Hamburg）直布罗陀（Gibraltar）直布罗陀港（Port of Gibraltar）希腊（Greece）塞色勒狄克港（Port of Thessaloniki）冰岛（Iceland）雷克亚未克港（Port of Reykjavik）热那亚港（Port of Geneva）斯培西亚港（Port of La Spezia）那不勒斯港（Port of Napoli）拉文纳港（Port of Ravenna）萨累诺港（Port of Salerno）萨沃纳港（Port of Savona）奥古斯塔港（Port of Augusta）拉脱维亚（Latvia）拉脱维亚港口（Ports of Latvia）荷兰（Netherlands）鹿特丹港（Port of Rotterdam）挪威（Norway）奥斯陆港（Port of Oslo）苏拉港（Port of Sola）波兰（Poland）格但斯克港（Port of Gdansk）斯文诺斯切港（Port of Swinoujscie）葡萄牙（Portugal）锡土巴尔港（Port of Setúbal）锡尼什港（Port of Sines）罗马尼亚（Romania）康斯坦萨港（Port of Constantza）俄罗斯（Rusia）诺沃罗西斯克港（Port of Novorossiysk）圣彼得堡港（Saint Petersburg Port Authority）乌斯特-鲁戈港（Port of Ust-Luga）符拉迪敖斯托克港（Port of Vladivostok,即海参威港）西班牙（Spain）巴塞罗那港（Port of Barcelona）卡塔赫纳港（Port of Cartagena）桑坦德港（Port of Santander）毕尔巴鄂港（Port of Bilbao）拉.科鲁纳港（Port of La Coru?a）塔腊戈纳港（Port of Tarragona）维利亚加西亚.德.阿罗萨港（Port of Vilagarcia deArosa）卡的斯港（Port of Cadiz）拉斯柏尔马斯港（Port of Las Palmas）巴伦西亚港（Port of Valencia）马拉加港（Port of Malaga）阿尔梅里亚港（Ports of Almeria and Motril）休达港（Port of Ceuta）瑞典（Sweden）瑞典港口（Swedish Ports）法尔肯贝里港（Port of Falkenberg）哥德堡港（Port of Goteborg）哈尔姆斯塔德港（Port of Halmstad）赫纳散德港（Port of Harnsosand）赫尔辛堡港（Port of Helsingborg）马尔默港（Port of Malmoe）诺尔彻平港（Port of Norrkopings）塞德特里耶港（Port of Sodertalje）瓦尔汉姆港（Port de Wallhamn）英国（United Kingdom）英吉利港口（Associated British Ports）埃尔和特隆港（Ayr and Troon）巴罗港（Barrow）巴里港（Barry）加的夫港（Cardiff）科尔切斯特港（Colchester）弗利特伍德港（Fleetwood）加斯顿港（Garston）古耳港（Goole）格里姆斯比港（Grimsby）赫尔港（Hull）伊明翰港（Immingham）金斯林港（King′s Lyn n）洛斯托夫特港（Lowestoft）纽波特港（Newport）伦敦港口管理局（Port of London Authority）普列茅斯港（Plymouth）锡洛斯港（Silloth）南安普顿港（Southampton）斯温西港（Swansea）泰尔柏特港（Talbot）廷默思港（Teignmouth）惠特比港（Whitby）贝尔法斯特港（Port of Belfast）亚洲地区中国（China）上海港（Port of ShangHai）连云港港（Port of Lianyungang）宁波港（Port of NingBo）大连港（Port of Dalian）青岛港（Port of QingDao）香港港口（Port of Hong Kong）高雄港（Port of kaohsiung）花莲港（Port of Hualien）基隆港（Port of Keelung）台中港（Port of Taichung）韩国（Korea）釜山港（Port of Busan）仁川港（Port of Inchon）木蒲港（Port of Mokpo）日本（Japan）神户港（Port of Kobe）名古屋港（Port of Nagoya）横滨港（The Port of Yokohama）川崎港（Port of Kawasaki）梗津港（Port of Kisarazu）北九州港（Port of Kitakyushu）酒田港（Port of Sakata）千叶港（Port of Chiba）科威特（Kuwait）科威特港（Kuwait Ports Public Authority）马来西亚（Malaysia）民都鲁港（Bintulu Port Authority）柔佛港（Johore Port Authority）昆坦港（Kuantan Port Authority）古晋港（Kuching Port Authority）马六甲港（Malacca Port Authority）阿联酋（United Arab Emirates）迪拜港（Port of Dubai）菲律宾（Philippines）马尼拉港（Manila）印度（India）加尔各答港（Port of Calcutta）贾瓦哈拉港（Port of Jawaharlal）孟买港（Port of Mumbai）印度尼西亚（Indonesia）丹绒布绿港（Port of Tanjung Priok）以色列（Israel）以色列港（Israel Ports and Railways Authority）巴基斯坦（Pakistan）卡拉奇港（Port of Karachi）Singapoore（新加坡）新加坡港（Port of Singapore Authority）经贸常用词缩写表(A)A.A.R = against all risks 担保全险,一切险A.B.No. = Accepted Bill Number 进口到单编号A/C = Account 账号AC. = Acceptance 承兑acc = acceptance,accepted 承兑,承诺a/c.A/C = account 帐,帐户ackmt = acknowledgement 承认,收条[/color]a/d = after date 出票后限期付款(票据) ad.advt. = advertisement 广告adv. = advice 通知(书)ad val. = Ad valorem(according to value) 从价税A.F.B. = Air Freight Bill 航空提单Agt. = Agent 代理商AI = first class 一级AM = Amendment 修改书A.M.T. = Air Mail Transfer 信汇Amt. = Amount 额,金额A.N. = arrival notice 到货通知A.P. = account payable 应付账款A/P = Authority to Purchase 委托购买a.p. = additional premiun 附加保险费A.R. = AccountReceivable 应收款Art. = Article 条款,项A/S = account sales 销货清单a/s = after sight 见票后限期付款asstd. = Assorted 各色俱备的att,.attn. = attention 注意av.,a/v = average 平均,海损a/v = a vista (at sight) 见票即付经贸常用词缩写(B)B/-,b/- = bale,bag 包,装bal.,balce. = balance 余额bbl. = barrel 桶,樽B/C = bill for collection 托收票据B.D. = Bills discounted 贴现票据B/D = bank draft 银行汇票b/d = brought down 承前页B’dle,bdl = bundle 束,把B/E = bill of exchange 汇票B/F = brought forward 承前页bg = bag 袋BIS = Bank for International Settlement 国际清算银行BK = Bank 银行Bkg. = Banking 银行业务B/L = Bill of Lading 提单B/N = bank note 银行纸币B.O. = Branch Office 分支行b/o = brought over 承前bot. = bottle 瓶B/P = bill purchased 买入票据,出口押汇B/P = bills payable 应付票据B/R = bills receivable 应收票据Brl.,barl. = barrel 桶,樽bx = box 箱,盒经贸常用词缩写(C)C/- = case,currency,coupon 箱,通货,息票 c. =cent,centimes,centigrade 分(美),分(法),百分度(寒暑表)C.A. = Credit Advice 收款报单C.A.D. = cash against documents on arrival of good货到后凭单付款c.a.d. = cash against documents 凭单证付现金c.a.f.= cost and freight 成本加运费cat. = catalogue 货品目录C.B. = clean bill 光票C/B = Clean Bill 光票C.B.D. = Cash before delivery 付现金后交货c.c. = carbon copy,cubic centimeter 副本,立方公分C/C,C.C = Chamber of Commerce 商会pC/D = cash against document 凭单据付款C.D. = Collection and Delivery 托交Cert.= Certificate 证明书c/f = carried forward 过次页C&F = cost and freight 运费在内价C.F.S. = container freight station 集装箱集散场c.f.& i. = Cost freight and insurance 运费保险费在内价C.H. = Clearing House 票据交换所C.I. = Certificate of Insurance 保险单C&I = Cost and Insurance 货价及保险c.i.a. = cash in advance 预付现金cif,c.i.f. = cost,insurance and freight 运费保险费在内价c.i.f.&c.= cost,insurance,freight and commission 运费,保险费,利息在内价C.I.F.E. = Cost,Insurance,Freight and Exchange 运费,保险费,汇票在内价C.I.F.I. = Cost,Insurance,Freight and Interest 运费,保险费,利息在内价C.I.F.C.I.=Cost,Insurance,Freight,Commission and Interest 运费,保险费,佣金,利息在内价CK = Check 支票CL = collection 托收CM = Commission 佣金C/N.C.N. = credit note,covering note,consignment note 货方通知,保险承保单,发货通知书C.O. = certificate of origin 产地证明书c/o = care of carried over 烦转,过次页Co. = company 公司c.o.d.= cash on delivery 货到付款Con.Inv. = Concular Invoice 领事发票corp. = corporation 法人,公司C/P = charter party 租船契约cr. = credit 货方,债权人cs = case 箱csk.,ck = cask 樽C.W.O.= cash with order 现金订货,下定付款cwt. = hundred weight 衡量名C.Y. = container yard 集装箱集散场经贸常用词缩写(D)、(E)DD/A =documents against acceptance, 承兑后交付单= documents for acceptance,= documents attached, 备承兑单据= deposit account 存款账号d/a = days after acceptance 承兑后……日付款D.A. = Debit advice 付款报单D/D,D. = Demand draft,documentary draft 即期汇票,跟单汇票d/d = day’s date (days after date) 出票后……日付款d.f.,d.fet. = dead freight 空载运费(船) Disc. = Discount 贴现;折扣DLT = Day Letter Telegram 书信电D/N = debit note 借方通知D/O = delivery order 卸货通知书D/P = documents against payment 付款后交付单据Dr. = debit debter 借方,债务人d/s. = days’ sight 见票后……日付款DV = Dividends 股利Eea. = each 每,各e.e.E.E. = error excepted 错误除外E/B = Export-Import Bank p 进出口银行(美国)enc.,encl.= enclosure 附件E.& O.E. = errors and omissions excepted 错误或遗漏不在此限ETA = estimated time of arrival 预定到达日期ex. = example,executive,exchange,extract 例子,执行官,外汇交换,摘要Exp. = Export 出口经贸常用词缩写(F)f.a.q.=fair average quality 良好平均品质f.a.s.=free alongside ship 船边交货价F.B.E.=foreign bill of exchange 国外汇票f.c.l.=full containerload 整个集装箱装满f.d.free discharge 卸货船方不负责F.& D.=Freight and Demurrage 运费及延装费f.i.=free in 装货船方步负责f.i.o.=free in and out 装卸货船方均不负责f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责f.o.=free out 卸货船方不负责f.o.,f/o=firm offer 规定时限的报价f.o.b.=free on board 船上交货价f.o.c.=free of charge免费F.O.I.=free of Interest 免息f.o.r.=free on rail,free on road 火车上交货价f.o.s.=free on steamer 轮船上交货价f.o.t.=free on truck 卡车上交货价f.p.a.=free of particular average 单独海损不保fr.f=franc,from,free 法郎,从,自由FX=Foreign Exchange 外汇经贸常用词缩写(G)、(H)Gg=good,goods,gramme 佳,货物,一克G/A=general average 共同海损GATT=General Agreement on Tariffs and Trade 关税贸易总协定gm.=gramme 一克g.m.b.=good merchantable brand品质良好适合买卖之货品g.m.q.=good merchantable quality良好可售品质G/N=Guarantee of Notes 承诺保证g.s.w.=gross shipping weight 运输总重量gr.wt.=gross weight 毛重Hh.=hour,harbour,height 时,港,高度H.O.=Head Office 总公司h.p.=horse power 马力hr.=hour 时IIATA=International Air Transport Association 国际航空运输协会IBRD=International Bank Reconstruction and Development 国际复兴开发银行I/C=Inward Collection 进口托收ICC=International Chamber of Commerce 国际商会IMO=International Money Orders 国际汇票Imp=Import 进口IN=Interest 利息IMF=International Monetary Fund 国际货币基金inst.=instant(this month) 本月int.=interest 利息Inv.=Invoice 发票IOU=I owe you 借据I/P=Insurance Policy 保险单I/R=Inward Remittance 汇入汇款ISIC=International Standard Industrial Classification 国际行业标准分类it.=item 项目Kk.=karat(carat) 卡拉(纯金含有度)kg.=keg,kilogramme笑,公斤K.W.=Kilo Watt 千瓦LL/A=Letter of Authorization 授权书lbs.=pounds 磅L/C=Letter of Credit 信用证L/H=General Letter of Hypothecation 质押权利总股定书L/I=Letter of Indemnity赔偿保证书L/G=Letter of Guarantee 保证函l.t.=long ton 长吨(2,240磅)L/T=Letter Telegram 书信电报Ltd.=Limited 有限责任L/U=Letter of Undertaking 承诺书Mm.=mile,metre,mark,month,minute,merid ian(noon)哩,公尺,记号,月,分,中午m/d=month after date 出票后……月付款memo.=memorandum 备忘录M.I.P.=marine insurance policy 海上保险单misc.=miscellaneous杂项M/L=more or less增或减M/N=Minimum最低额MO=Money Order拨款单,汇款单,汇票m/s=months after sight见票后……月付款m.s.=mail steamer,mail transfer油船,轮船M.T.=metric ton,mail transfer公吨,信汇M/T=Mail Transfer信汇m.v.=motor vessel轮船NN.B.=Nota Bene(take notice)注意NO.=number号码n/p=non-payment拒付Nt.Wt=Net Weight净重OO.=Order定单，定货O.B/L=Order bill of lading指示式提单O.C.P.=Overland Common Point通常陆上运输可到达地点O/C=Outward Collection出口托收OD.=Overdraft透支O/d=overdraft,on demand透支，要求即付款（票据）O/No.=order number定单编号o.p.=open policy预约保单O/R=Outward Remittance汇出汇款ORT=ordinary telegram 寻常电报o/s=on sale,out of stock廉售，无存货O/S=old style老式o.t.=old term旧条件oz=ounce盎斯PP/A，p/a=particular average单独海损pa=power of attorney 委任状=private account私人账户p.a.=per annum(by the year)每年p.c.=per cent,petty cash百分比,零用金p.l.=partial loss分损P.&I.=Protection and Indemnity意外险P.&L.=profit and loss 益损P.M.O.=postal money order邮政汇票P/N=promissory note本票P.O.B.=postal office box邮政信箱p.o.d.=payment on delivery交货时付款P.O.D.=Pay on Delivery发货付款P/O=Payment Order支付命令P/R=parcel receipt邮包收据prox.=proximo(next month)下月PS.=postscript再启pt.=pint品脱P.T.O.=please turn over请看里面PTL=private tieline service电报专线业务Qqlty=quality品质qr=quarter四分之一qty=quantity数量quotn=quotation报价单qy=quay码头Rrecd=received收讫recpt=receipt收据ref.=reference参考,关于RFWD=rain,fresh water damage雨水及淡水险remit.=remittance汇款r.m.=ready money,readymade备用金,现成的RM=Remittance汇款R.O.=remittance Order汇款委托书R.P.=reply paid,returnof post邮下或电费预付,请即会示rt.=rate率SS.A.=-Statement of Account账单s.a.=subject to approval以承认(赞成,批准)为条件S/C=sale contract售货合同S/D=sight draft即期汇票S/D=sea damage海水损害SD.=Sundries杂项SE.=Securities抵押品S/N=shipping note装运通知S.O.s.o.=shipping order,seller’s option装船通知书,卖方有权选择S/S,s/s,ss,s.s=steamship轮船s.t.=short ton短吨TT/A=telegraphic address电报挂号tgm=telegram电报T.L.O.=total loss only只担保全损(分损不赔)T.M.O.=telegraphic money order电报汇款T.R.=trust receipt信托收据T.T.=telegraphic transfer电汇TPND=theft,pilferage and nondelivery盗窃遗失条款Uult.=ultimo(last month)上月u/w=underwriter保险业者Vvoy.=voyage航次V.V.=Vice Versa反之亦然Ww.a.=with average水渍险(单独海损赔偿) war=with risk担保一切险W/B=way bill warehouse book货运单,仓库簿wgt=weight重量whf=wharf码头W/M=weight or measurement重量或容量w.p.a.=with particular average单独海损赔偿W.R.=War Risk战争险W.R.=warehouse receipt仓单wt=weight重量Xx.d.=ex dividend除息XX=good quality良好品质XXX=very good quality甚佳品质XXXX=best quality最佳品质Yyd.=yard码yr.=your,year你的，年ZZ=Zone地区，地带。
cashier的用法
cashier的用法“Cashier”常见用法如下：- 作名词时，指收银员，即在商店、餐厅等场所负责收款、找零等工作的人员。
固定搭配：- cashier desk：收银台- cashier register：收银机- cashier job：收银员工作- head cashier：收银主管- cashier shift：收银员班次双语例句：1. I walked up to the cashier and handed over my items. It was like passing the baton in a relay race, hoping she'd handle the payment smoothly. （我走向收银员并递上我的商品。
这就像在接力赛中传递接力棒，希望她能顺利处理付款。
）2. The cashier was really friendly. She greeted me with a big smile, like a warm sun on a chilly day. （收银员非常友好。
她带着灿烂的笑容向我打招呼，就像寒冷日子里的暖阳。
）3. “Hey, cashier, can you tell me if this coupon is valid?” I asked. She checked it carefully and said, “Sure, it works. You're in luck!” （“嘿，收银员，你能告诉我这张优惠券是否有效吗？”我问道。
她仔细检查后说：“当然，有效。
你很幸运！”）4. The new cashier is a bit slow. It's like a snail trying to run a race. But we should be patient, right? （新收银员有点慢。
宾馆收银员规章制度
宾馆收银员规章制度英文回答：Hotel Cashier Regulations。
1. Dress Code: Hotel cashiers must maintain a professional appearance at all times. This includes wearing a clean and pressed uniform, closed-toe shoes, and neat hair. Jewelry and accessories should be kept to a minimum.2. Punctuality: Cashiers are expected to be on time for all scheduled shifts. Punctuality is essential for maintaining a smooth flow of operations and providing excellent customer service.3. Accuracy: It is imperative that cashiers handle cash and credit card transactions accurately. Balancing the register at the end of each shift is essential for maintaining financial integrity.4. Courtesy: Cashiers should always be polite and respectful to guests, even in challenging situations. A positive attitude and a willingness to assist guests can go a long way in creating a memorable experience.5. Efficiency: Cashiers should strive to process transactions quickly and efficiently while maintaining accuracy. Utilizing technology and streamlining processes can help improve efficiency.6. Problem Resolution: Cashiers should be able to effectively resolve guest issues and concerns. This may involve contacting a manager or supervisor, or providing guests with information or assistance.7. Confidentiality: Cashiers are responsible for maintaining the confidentiality of guest information, including financial transactions and personal data.8. Honesty and Integrity: Hotel cashiers must conduct themselves with the highest levels of honesty and integrity. This includes refusing any form of bribery or kickbacks.9. Teamwork: Cashiers should be willing to work as part of a team to provide excellent guest service. This may involve assisting other departments or covering shifts when necessary.10. Reporting: Cashiers should report any unusual activity or guest concerns to a manager or supervisor immediately. This may include suspicious transactions or potential safety hazards.中文回答：宾馆收银员规章制度。
国际酒店财务前厅管理 当班收银员结账 Cashier+Closing
Shift Cashier Closing / Blind Drop当班收银员结账/视而不见To ensure all associates are performing a blind drop procedure according to the Local Operating Standard.确保所有员工按照当地操作标准执行盲降程序。
Procedures程序1.Upon closing, associate will print report D114 in report menu and check alltheir paperwork against the report, this process will allow them to finish up any incomplete work during their duty hours of operations.关闭后，员工将在“报告”菜单中打印D114报告，并对照报告检查所有文书工作，此过程将允许他们在工作时间内完成任何未完成的工作。
2.Once paperwork is checked, associate will be able to determine if theyare having a due back or a drop for the day.检查完文件后，员工将能够确定他们当天是否有到期回款或顺差。
3.If transaction for the day result in a due back, then a due back form must beraised accordingly.如果当天的交易导致到期退款，则必须相应地提交到期退款表。
4.If transactions for the day result in a drop, separate the cash float into towportions, one the existing cash float and the other the value to drop.如果当天的交易导致现金流下降，则将现金流分为两部分，一部分是现有现金流，另一部分是要下降的价值。