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商务英语 会计词汇
、会计英语专业术语1．Bookkeeping 簿记2．Data-processing 数据处理3．Double-entry 复式记账4．Single-entry 单式记账5．Account 账户6．Journal 日记账7．Ledger 分类账general ledger 总分类账subsidiary ledger 明细分类账8．Capital 资本9．Stock(inventory) 存货10．Account receivable 应收账款11．Account payable 应付账款12．Posting 过账13．Assets 资产14．Liabilities 负债15．Net worth 净值16．Current liabilities 流动负债17．Long-term liabilities 长期负债18．Stockholders’ equity =proprietorship 业主（股东）权益19．Fiscal period会计期间20．Partnership 合伙经营21．Accounting equation /formula 会计等式/方程式22．Debit 借方23．Credit 贷方24．Cash in bank 银行存款25．Bank loan 银行存款26．To foot (footing) 加总27．Trial balance 试算平衡表28．Sales invoice 销售发票29．Negotiable instrument 流通票据30．Cost accounting 成本会计31．Selling price 销售价格32．Allowance 折让33．Discount 折扣34．Gross profit 毛利35．Sales returns 销售退回36．Current assets 流动资产37．Fixed assets 固定资产38．Intangible assets 无形资产39．Balance sheet 资产负债表40．Patent 专利权41．Copyright 版权42．Franchise 专营权，特许权43．Trade discount 商业折扣44．Depreciation 折旧45．Bonds payable 应付债券46．Mortgages payable 应付抵押借款47．Accrual basis(the produced authority system) 权责发生制48．Prepay 预付49．Cash basis(the realized receipt Ａnd payment system) 收付实现制50．Bill of loading 提单51．Physical inventory system 实地盘存制52．Perpetual inventory system 永续盘存制53．Allowance for uncollectible accounts 坏账准备54．Uncollectible accounts expense=bad debts 坏账损失55．Accumulated depreciation =allowance for depreciation 累计折旧56．Factory cost 工厂成本57．Overhead 间接费用58．Financial forecast 财务预测59．Retail outlet 零售渠道60．Summary account 汇总账户61．Close out 结清62．Closing entry 结账分录63．Depletive assets 折耗资产64．Credit note 贷项通知书65．Debit note 借项通知书66．Income statement 收益表67．Net income 净收益68．Capital statement 资本表69．Installment sales 分期付款销售70．Accounting cycle 会计循环71．Source document 原始凭证72．Worksheet 工作底稿73．Post-closing trial balance 结账后的试算表74．Drawing account 业主往来帐户75．Notes payable 应付票据76．Open account 未清帐户77．Notes receivable 应收票据78．Demand deposits 活期存款79．Petty cash funds 备用金80．Bank drafts 银行汇票81．Cashier’s drafts 本票82．Open the bank 开立账户83．Rule off 账户划线84．Outstanding checks 未兑现支票85．Deposit in trant 在途存款86．Nonsufficient fund check 空头支票87．Reconciliation statement 调节表88．Bank statement 银行对账单89．Service charges 银行服务费90．Merchandise inventory 库存商品91．Merchandise inventory turnover 存货周转率92．Net purchases 净购进93．Net sales 净销售94．Working capital 营运资金95．Audit 审计96．Internal control 内部控制97．Internal audit 内部审计98．Job-order cost accounting 分批成本会计99．Process cost accounting 分步成本会计100．Direct cost /prime cost 直接成本/主要成本101．Standard cost 标准成本102．Burden rate 负荷率103．Petty cash(fund) 零（备）用金104．Imprest cash(fund) 定额备用金105．Imprest system 定额备用制106．Physical count 实地盘存107．Retail inventory method 零售价盘存108．First-in, first-out(FIFO) 先进先出法109．Last-in, first-out(LIFO) 后进先出法110．Lower-of-cost-or-market rule(LCM) 成本与市价孰低法111．Moving average 移动加权平均112．Weighted average 加权平均113．Specific identification 具体确认114．FOB(free own bought) destination 目的地交货价115．FOB shipping point 起运点交货价116．Inventory cutoff 库存商品截至日期117．Gross margin 毛利118．Finished goods 产成品119．Work-in-process 在产品120．Acid-test ratio (quick ratio) 速动比率121．Cash over Ａnd short 现金溢缺122．Contingent liability 或有负债123．Discount period 贴现期，折扣限期124．Discount rate 贴现率，折现率125．Discounting a note receivable 应收票据折价126．Liquidity 变现性127．Maturity date 到期日128．Maturity value 到期值129．Amortization 摊销130．Book value 账面价值131．Capital expenditure 资本支出132．Declining –balance depreciation method 余额递减法133．Straight –line depreciation method 直线折旧法134．Sum-of-the-years-digits depreciation method 年数总和法135．Units-of-production depreciation method 工作量法136．Fair market value 公允市价137．Salvage(residual) value 残值138．Undepreciated cost 折余价值139．Amortization of bonds 债券摊销140．Annuity 年金141．Bond discount 债券折价142．Bond maturity date 债券到期日143．Bond premium 债券溢价144．Callable bonds 可赎回债券145．Consolidated financial statement 合并报表146．Convertible bonds 可调换债券147．Long-term investment 长期投资148．Market rate of interest 市场利率149．Present value of an annuity 年金现值150．Registered bonds 记名债券151．Bearer bond 无记名债券152．Secured bonds 担保债券153．Serial bonds 分期偿还债券154．Stated(nominal) rate of interest 设定利率（名义利率）155．Term bonds 定期债券156．Debt financing 负债融资157．Equity financing 权益融资158．Lease obligations 租赁融资159．Deferred income taxes 提延所得税160．Effective interest rate 实际利率161．Leveraging 杠杆作用162．Capital stock 股本163．Cash dividend 现金股利164．Articles of incorporation(charter) 公司章程165．Contribute capital 捐赠资本166．Cumulative-dividend preference 累计优先股利167．Current-dividend preference 现行优先股股利168．Date of declaration 公告日169．Dividends in arrears 积欠股利170．Issued stock 已发行股利171．Legal capital 法定资本172．Limited liability 有限责任173．Outstanding stock 发行在外的股票174．Participating-dividend preference 参加分红优先股股利175．Preemptive right 优先股176．Property dividend 财产股利177．Statement of retained earnings 留存收益表178．Stock dividend 股票股利179．Treasury stock 库藏股票180．Liquidation 清算181．Market value 市价182．Transportation in 购货运费183．Transportation out 销货运费184．Promissory note 本票，期票185．Marker 出票人186．Bearer 持票人187．Endorse 背书188．Endorser 背书人189．Dishonor （票据的）拒付二、资产负债表英文科目：会计科目Deion资产ASSETS现金和银行存款\"Cash on hand Ａnd cash in bank (or:Cash Ａnd bank deposits)\"短期投资S-T investment减：短期投资跌价准备Les: Provision for S-T investment 短期投资，净值S-T investment, net应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable减：坏帐准备\"Less: Provision for bad debt(or:Allowance for doubtful debt)\"应收帐款，净值Accounts receivable,net应收关联方款项Due from Related parties应收/应付合并子公司Due from/to consol. Sub.应收控股公司Due from holding company应收分公司款项Due from associate co预付帐款Prepaymert预交税金Prepaid tax其他应收款Other receivable减：坏帐准备Less: Provision for bad debt其他应收款，净值Other receivables,net存货Inventory减：存货跌价准备Less: Provision for inventory存货，净值Inventory,net待摊费用Deferred expenses待处理流动资产Current loss suspense其他流动资产Other current assetsIPO＝Initial Public Offerings=首次公开募股IPO expense - due from Singapore Changhua 一年内到期长期债券投资Current portion of L-T investment on bonds应收补贴款Subsidy receivable流动资产合计Total of current assets长期股权投资Long-term investment-equity股权投资差额Long-term investment-surplus长期债权投资Long-term investment-bonds其他长期投资Long-term investment-others长期投资合计L-T investment, subtotal固定资产，原值Fixed assets, cost减：累计折旧Less: Accumulated depreciation减：减值准备Less: Impairment losses固定资产，净值Fixed assets, net固定资产清理Disposal of F.A.工程物资Materials of CIP在建工程Construction in progress, net商誉Goodwill无形资产，净值Intangible assets, net长期待摊费用L-T deferred expenses其他长期资产Other L-T assets递延税款（资产）Deferred tax assets资产合计Total assets负债LIABILITIES短期借款Short-term loan应付票据Notes payable应付帐款Accounts payable应付关联方款项Due to Related parties应付控股公司Due to holding company应付联属企业款项Due to associate co应付工资Salary payable应付福利费welfare payable应交税金Tax payable应付股利Dividend payable其他应交款Payable to others其他应付款Other payable预提费用Accrued expenses预收帐款Advance from customers预计负债Accrued contingent liab.其他流动负债Other current liabilities长期借款，一年内到期部分Current portion of L-T loan流动负债合计Total current liabilities长期借款，非流动部分L-T loan,net off current portion应付债券Bonds payable长期应付款Long-term payable其他长期负债Other L-T liabilities递延税款（负债）Deferred tax liabilities负债合计Total liabilities股本Share capital资本公积Capital surplus储备基金Statutory surplus reserve企业发展基金\"Statutory public welfare fund (or:Enterprise expansion fund )\"职工奖福基金Staff & workers bonus & welfare fund 上市费用IPO expense未分配利润Retained earning权益合计Total equties负债和权益合计Total Liabilities Ａnd Equity损益表P&L销售收入Sales减：销售税金Less: sales taxes减：销售成本Less: cost of sales销售毛利Gross profit (loss)销售费用Selling expenses管理费用G&A expenses财务费用－其他Finance expenses-others汇兑损益FX Gain利息收入Interest income利息支出Interest expenses其他业务收入Other operating income其他业务支出Other operating expenses营业利润Operating profit投资收益Investment income补贴收入Subsidy营业外收入Non-operating income营业外支出Non-operating expenses以前年度调整PYA税前利润Profit before taxation所得税EIT少数股东损益Minority interest净利润Net profit期初未分配利润Retained Earnings, begining利润分配：Income appropriation:储备基金企业发展基金股利Dividend approprtiation期末未分配利润Retained Earnings, ending科目余额汇总表Top trial凭证voucher总帐Ledger 序号Serial。
酒店专用术语
Hotel Terminology (Rooms Division)酒店专用术语?ＡAccounting Department 财务部accounts receivable??应收aluminum strip铝条American Express (credit card) 美国运通卡American plan(=Full Pension=Bed and Board) ????????????美式计价（房费包三餐）antenna天线anti-slippy mat 防滑垫apartment公寓area code地区代码armchair 扶手椅arrival time (=ETA) 抵达时间（=预抵时间）ashtray 烟灰缸Ｂbalustrade 栏杆banquet, banqueting 宴会bath mat (ref. floor mat) 浴垫（参。
脚垫）bathrobe 浴袍bathroom amenities 浴室用品bath towel 浴巾bathtub 浴缸bathtub stopper 浴缸下水盖basin 面盆bed room 卧室bed pad 床垫billbody lotion 护肤露bottle opener 瓶起子开瓶器box file 自由夹Manila file ?手风琴式文件夹box spring 床架breakfast 早餐briefcase 手提箱brochure 小册子broom 扫帚brunch 早午餐bucket 桶Ｃcarpetcash???椅子（参。
凳子，沙发，长凳）change (ref. exchange, replace, replenish, alter,? ?????? update)?改变，零钱（参。
兑换，??????????????替换，补充，转换）charge (ref.fee)??收费charter fight 包机check 检查，帐单check-in time 入住时间check-out time 离店时间Chinese tea cup 中式茶杯chocolate 巧克力clipclockcollect call 受付电话（ref. Person to person）conditioner 护发素comb 梳子Commercial Hotel 商务酒店commission 雇金compendium 文具夹complaint 投诉complimentary (COMP) 免费computer (software/hardware) 电脑、计算机????????（软件/硬件）Concierge Desk礼宾部confirm 确认creamcurtain 窗帘curtain rail 窗帘轨curtain string 窗帘绳cut-off date (deadline) 预订截止日Ｄday use 白天用房debit (<->credit) 贷（反。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计英语术语
会计英语术语原始分录缺点error of original entry原始分录簿book of original entry原则性缺点error of principle流淌资产current assets流淌负债current liabilities流淌比率current ratio流淌典质品floating charge租购hire purchase租购公司hirer个别entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱缺点error of commission现金日记簿cash book现金进出帐receipts and payments account现金扣头cash discount虚帐户nominal account净损掉net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货色寄销帐goods sent on consignment account票面值par value回收accept净流淌资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account单子拒付手续费noting charges单子贴现discounting bill of exchange组织大年夜纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补贴分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge通俗股ordinary shares通俗日记簿general journal通俗原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算单子honour the bill of exchange超额利润super profit本钱capital本钱主proprietor本钱支出capital expenditure本钱待遇率return on capital employed零用现金笔据petty cash voucher零用现金簿petty cash book债权人creditor债券debenture估量利钱帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance管帐等式accounting equation损益帐profit and loss account损益运算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调剂表bank reconciliation statement 复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回单子retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分派allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold重要成本prime cost未催缴股本uncalled capital申请及分派application and allotment目标条目object clause平价发行issued at par出让人帐vendor account自平self-balancing自等分类帐self-balancing ledger主动转帐autopay成本管帐cost accounting合营joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年关盘点存货year-end stock taking企业个别business entity合股企业partnership在运品goods in transit在成品work-in-progress呆帐bad debts呆帐预备provision for bad debts充公forfeiture利钱帐法interest account method重置replacement决算表final accounts扣头栏discount column折旧depreciation折旧帐法depreciation account method折旧预备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets经久负债long-term liabilities法人legal person股本share capital拒付单子dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-line depreciation method直截了当工资direct wages直截了当原料direct material直截了当费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性缺点compensating error定额轨制imprest system科目account负债liabilities信讬人trustee按比例分派pro rata背书endorsement持票人holder红利surplus红利分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时假贷方互调complete reversal of entries专门原始簿special book of original entry（本文已被扫瞄2562 次）认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货扣头discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调剂adjustment制造成本管帐manufacturing account数量表达及稳固泉币量度quantifiability and stable monetary measure 随要随付payable on demand余绌surplus and deficit漏掉缺点error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down汗青成本historical cost担保还款佣金del credere commission总分类帐general ledger敷衍帐款分类帐creditors ledger, purchases ledger敷衍帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货扣头discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业扣头trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares敷衍帐款赊帐刻日credit period received form trade creditors敷衍单子bill payable应收帐款赊帐刻日credit period allowed to trade debtors应收单子bill receivable应计差不多accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio让渡transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping连续经营going concern变产帐realisation account赎回本钱预备金capital redemption reserve fund英汉管帐词汇accept 回收acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 管帐等式accrued basis 应计差不多accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调剂allocation 分派application and allotment 申请及分派apportionment 分摊appropriation account 红利分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 主动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调剂表bill of exchange, draft 汇票bill payable 敷衍单子bill receivable 应收单子book of original entry 原始分录簿bookkeeping 簿记business entity 企业个别call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 本钱capital employed 动用资金capital expenditure 本钱支出capital redemption reserve fund 赎回本钱预备金cash book 现金日记簿cash discount 现金扣头cash in hand 手存现金closing stock 期未存货compensating error 抵销性缺点complete reversal of entries 记帐时假贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本管帐cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐刻日credit period received form trade creditors 敷衍帐款赊帐刻日creditor 债权人creditors ledger 敷衍帐款分类帐creditors ledger control account 敷衍帐款分类帐统制帐户current assets 流淌资产current liabilities 流淌负债current ratio 流淌比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧预备帐法direct expenses 直截了当费用direct material 直截了当原料direct wages 直截了当工资discount 贴现，折价discounts allowed 销货扣头discount column 扣头栏discounts received 购货扣头discounting bill of exchange 单子贴现discounting charge 贴现手续费dishonoured bill 拒付单子double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个别error of commission 帐名调乱缺点error of omission 漏掉缺点error of original entry 原始分录缺点error of principle 原则性缺点expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流淌典质品forfeiture 充公freehold 永久业权general book of original entry 通俗原始簿general journal 日记簿general ledger 总分类帐going concern 连续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货色寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 汗青成本holder 持票人honour the bill of exchange 结算单子impersonal account 非人名帐户imprest system 定额轨制income determination 损益运算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利钱帐法interest suspense account method 估量利钱帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 合营joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 经久负债manufacturing account 制造成本管帐margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大年夜纲minority balance 少量余额monthly statement 月结单net current assets 净流淌资产net loss 净损掉net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 单子拒付手续费object clause 目标条目offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 通俗股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合股企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金笔据posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 重要成本pro rata 按比例分派profit and loss account 损益帐proprietor 本钱主provision for bad debts 呆帐预备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 敷衍帐款分类帐purchases ledger control account 敷衍帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳固泉币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金进出帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回单子returns inwards book 销货退回簿return on capital employed 本钱待遇率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自等分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 专门原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补贴分类帐super profit 超额利润surplus 红利surplus and deficit 余绌suspense account 暂记帐户trade discount 营业扣头trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 让渡trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在成品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年关盘点存货（本文已被扫瞄2566 次）。
财务会计翻译专业术语
这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。
有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。
第一章p25Accounting 会计Annual report 年度报告Assets 资产Auditor’s report 审计报告Balance sheet 资产负债表Basic accounting equation 基本会计等式Certified Public Accountant (CPA) 注册会计师Common stock 普通股Comparative statements 比较报表Corporation 股份公司Dividends 股利Expenses 费用Income statement 收益表，利润表Liabilities 负债Management discussion and analysis (MD&A) 管理层讨论和分析Net income 净收益Net loss 净损失Notes to the financial statements 财务报表附注Partnership 合伙企业Retained earnings 留存收益Retained earnings statement 留存收益表Revenue 收入Sarbanes-Oxley Act 萨班斯－奥克斯利法案Sole proprietorship 独资企业Statement of cash flows 现金流量表Stockholders’ equity 股东权益第二章p74Classified balance sheet 分类资产负债表Comparability 可比性Conservatism 稳健性Consistency 一致性，一贯性Cost principle 成本原则Current assets 流动资产Current liabilities 流动负债Current ratio 流动比率Debt to total assets ratio 资产负债率，负债比率Earnings per share (EPS) 每股收益Economic entity assumption 经济主体假设，会计主体假设Financial Accounting Standards Board (FASB) 财务会计准则委员会Free cash flow 自由现金流量Full disclosure principle 充分披露原则Generally Accepted Accounting Principles (GAAP) 公认会计原则Going concern assumption 持续经营假设Intangible assets 无形资产International Accounting Standards Board (IASB) 国际会计准则理事会Liquidity 流动性，变现能力Liquidity ratios 流动性比率Long-term investments 长期投资Long-term liabilities (Long-term debt) 长期负债Materiality 重要性Monetary unit assumption 货币单位假设Operating cycle 营业周期Profitability ratios 获利能力比率Property, plant, and equipment 地产、厂场与设备Public Company Accounting Oversight Board (PCAOB) 上市公司会计监管委员会Ratio 比率Ratio analysis 比率分析Relevance 相关性Reliability 可靠性Securities and Exchange Commission (SEC) 证券交易委员会Solvency 偿债能力Solvency ratios 偿债能力比率Statement of stockholders’ equity 股东权益表Time period assumption 会计分期假设Working capital 营运资本第三章p133Account 账户Accounting information system 会计信息系统Accounting transactions 会计业务Charts of accounts 账户一览表Credit 贷方Debit 借方Double-entry system 复式记账法General journal 普通日记账General ledger 总分类账Journal 日记账Journalizing 编制分录Ledger 分类账Posting 过账T account T形账户Trial balance 试算表，试算平衡表第四章p195Accrual-basis accounting 权责发生制会计，应计制会计Accrued expenses 应计费用Accrued revenues 应计收入Adjusted trial balance 调整后试算表Adjusting entries 调整分录Book value 账面价值Cash-basis accounting 收付实现制会计，现金制会计Closing entries 结账分录Contra asset account 对销资产账户Depreciation 折旧Earnings management 盈余管理Fiscal year 会计年度Income Summary 收益汇总Matching Principle 配比原则Permanent accounts 永久性账户Post-closing trial balance 结账后试算表Prepaid expenses (Prepayments) 预付费用（预付款项）Quality of earnings 收益质量Revenue recognition principle 收入确认原则Reversing entry 转回分录Temporary accounts 临时性账户Time period assumption 会计分期假设Unearned revenues 未获收入Useful life 使用年限Worksheet 工作底稿第五章p249Contra revenue account 对销收入账户Cost of goods sold 销售成本Gross profit 毛利Gross profit rate 毛利率Net sales 销售净额Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Profit margin ratio 净利润率Purchase allowance 购货折让Purchase discount 购货折扣Purchase invoice 购货发票Purchase return 购货退回Quality of earnings ratio 收益质量比率Sales discount 销售折扣Sales invoice 销售发票Sales returns and allowances 销售退回和折让Sales revenue 销售收入第六章p301Average-cost method 平均成本法Consigned goods 寄销品Current replacement cost 现行重置成本Days in inventory 存货周转天数Finished goods inventory 产成品存货First-in, first-out (FIFO) method 先进先出法FOB destination 到达地交货FOB shipping point 起运地交货Inventory turnover ratio 存货周转率Just-in-time (JIT) inventory 适时存货制Last-in, first-out (LIFO) method 后进先出法LIFO reserve 后进先出法储备Lower-of-cost-or-market (LCM) 成本与市价孰低Raw materials 原材料Specific identification method 个别认定法，具体辨认法Weighted average unit cost 加权平均单位成本Work in process 在产品第七章pBank reconciliation 银行存款余额调节表Bank statement 银行对账单Bonding 忠诚保险契约Cash 现金Cash budget 现金预算Cash equivalents 现金等价物Deposits in transit 在途存款Electronic funds transfer, EFT 电子资金转账Fraud 舞弊Fraud triangle 舞弊三角Internal auditors 内部审计员Internal control 内部控制NSF check 存款不足支票Outstanding checks 未兑现支票Petty cash fund 零用现金Restricted cash 限制性现金Sarbanes-Oxley Act of 2002, SOX 2002年萨班斯－奥克斯利法案Treasurer 出纳Voucher 付款凭单Voucher system 付款凭单制度第八章p410Accounts receivable应收账款Aging the accounts receivable 应收账款账龄分析Allowance method 备抵法Average collection period 平均收账期Bad debts expense 坏账费用Cash (net) realizable value 可变现价值（净值）Concentration of credit risk 信用风险集中Direct write-off method 直接注销法Dishonored note 拒付票据Factor 代理融通公司Maker 出票人Notes receivable 应收票据Payee 收款人Percentage of receivable basis 应收账款百分比Promissory note 本票，期票Receivables 应收款项Receivables turnover ratio 应收账款周转率Trade receivables 商业应收款第九章p463Accelerated-depreciation method 加速折旧法Additions and improvements 扩建和改良Amortization 摊销Asset turnover ratio 资产周转率Capital expenditures 资本支出Capital lease 资本租赁Cash equivalent price 现金等价物价格Copyright 版权Declining-balance method 余额递减法Depreciable cost 应折旧成本Depreciation 折旧Franchise 专营权Goodwill 商誉Impairment 减值Intangible assets 无形资产Lessee 承租人Lessor 出租人Licenses 特许权Operating lease 经营租赁Ordinary repairs 日常修理Patent 专利权Plant assets 厂场资产，固定资产Research and development costs 研究与开发成本Return on assets ratio 资产报酬率Revenue expenditures 收益支出Straight-line method 直线法Trademark (trade name) 商标权Units-of-activity method 产量法第十章p521Bond certificate 债券证书Bonds 债券Callable bonds 可赎回债券Capital lease 资本租赁Contingencies 或有事项Contractual (stated) interest rate 约定（设定）利率Convertible bonds 可转换债券Current liability 流动负债Discount (on a bond) 债券折价Effective-interest method of amortization 实际利息摊销法Effective-interest rate 实际利率Face value 面值Long-term liabilities 长期负债Market interest rate 市场利率Maturity date 到期日Mortgage note payable 应付抵押票据Notes payable 应付票据Off-balance-sheet financing 表外融资Operating lease 经营租赁Premium (on a bond) 债券溢价Present value 现值Secured bonds 有担保债券Straight-line method of amortization 直线摊销法Time value of money 货币时间价值Times interest earned ratio 利息保障倍数Unsecured bonds 无担保债券，信用债券第十一章p579Authorized stock 核定股份Cash dividend 现金股利Charter 公司章程Corporation 公司Cumulative dividend 累积股利Declaration date 股利宣告日Deficit 亏绌Dividend 股利Dividends in arrears 积欠股利Legal capital 法定资本No-par value stock 无面值股票Outstanding stock 发行在外股票Paid-in capital 实收资本Par value stock 有面值股票Payment date 股利支付日Payout ratio 股利分派率Preferred stock 优先股Privately held corporation 私人持股公司Publicly held corporation 公众持股公司Record date 股利登记日Retained earnings 留存收益Retained earnings restrictions 受限制留存收益Return on common stockholders’ equity ratio 普通股股东权益报酬率Stated value 设定价值Stock dividend 股票股利Stock split 股票分割Treasury stock 库存股票第十二章p633Cash debt coverage ratio 负债保障倍数Current cash debt coverage ratio 流动负债保障倍数Direct method 直接法Financing activities 筹资活动Free cash flow 自由现金流量Indirect method 间接法Investing activities 投资活动Operating activities 经营活动Product life cycle 产品寿命周期Statement of cash flow 现金流量表第十三章pAsset turnover ratio 资产周转率Available-for-sale securities 可出售证券Average collection period 平均收账期Cash debt coverage ratio 负债保障倍数Change in accounting principle 会计原则变更Comprehensive income 综合收益，全面收益Current cash debt coverage ratio 流动负债保障倍数Current ratio 流动比率Days in inventory 存货周转天数Debt to total assets ratio 资产负债率，负债比率Discontinued operations 终止经营Earnings per share 每股收益Extraordinary items 非常项目Free cash flow 自由现金流量Gross profit rate 毛利率Horizontal analysis 横向分析Inventory turnover ratio 存货周转率Leveraging 杠杆作用Liquidity ratios 流动性比率Payout ratio 股利分派率Price-earnings (P-E) ratio 市盈率Pro forma income 预计收益Profit margin ratio 净利润率Profitability ratios 获利能力比率Quality of earnings 收益质量Receivables turnover ratio 应收账款周转率Return on assets ratio 资产报酬率Return on common stockholders’ equity ratio 普通股股东权益报酬率Solvency ratios 偿债能力比率Sustainable income 持续经营收益Times interest earned ratio 利息保障倍数Trading on the equity 举债经营Trading securities 交易性证券Vertical analysis 纵向分析。
常见商务英语词汇表
常见商务英语词汇表acceptance 承兑accommodation notes 通融票据account 账户accrued 自然增长值accumulation 累计acknowledge 收悉act 条例active 活跃的actual rate 实际汇价addressee 收信人，抬头人addressing bank 通知银行administration expense 管理费adjustment 调整，理算advance 预付advice of charge 付账通知书advice of drawing 票汇通知书advice of outport collection 代收委托书affiliate 联号，联行affix 盖印after date 发票后after sight见票后agency 代理行allotment 分配数allowance 津贴，折让amalgamate 合并amendment 更改，修正amortize 摊提，分期偿还analysis 分析annual expenditure 岁出annual revenue 岁入application for authority to purchase 委托appointed bank 指定银行购买证申请书appreciation涨价appraisal 估价arrears 拖欠approved 核准assets 资产article 项目，货品attachments 附件assign 转账available 有效，可得到的audit 审计balance 余额bad check 空头支票bank bill 钞票，银行balance sheet 资产负债表banker’s association 银行协会bank draft 银行汇票bankruptcy 破产bargain 交易barter 易货，以物易物bank’s buying rate 银行买价bank’s selling rate 银行卖价base price 底价bearer 来人，持票人below par 低于票面价值beneficiary 受益人bid 投标bid bond 押标金bill of exchange 汇票bill of lading 提单board of directors 董事会bona fide 出于善意的，可靠的bond 保记，公债books 账薄bonus 红利broker 经纪人brokerage 经纪人之业务，回扣budget 预算bundle 捆business day 营业日buyback 回购buying rate 银行买家buying offer 买盘cable confirmation 电报确认书carriage 运费calendar year 自然年度cancelled 取消capital 资产carrying charge 资产费用cartage 货运费cash 现金cash against documents 凭票据付款cash on delivery 货到付款cashier 出纳员cashier’s check 银行所开支票cash with order 先付货款catalogue 目录category 类目category of tax 税目ceiling price 限价certificate of inspection 货品检验证书certificate of origin 原产地证明书certified check 保付支票certified invoice 签证发票chamber of commerce 商会charge 费用，借记，要价charter 执照，包租chattels 动产chattel mortgage 动产抵押check 支票checking account 甲种户头checkbook stubs 支票存根簿check register 支票登记簿chop 图章chose 动产circular 通函circular letter of credit 流通信用证claim 索赔classification 分类clean bill 光票clean bill of lading 清洁提货单clearance 清算clearing 交换clearing house 清算所close of business closing rate 收盘汇率collates 抵押品collection 代收，托收ercial 广告commission 佣金commodity 商品common law 习惯法compensate 赔偿compensation trade 赔偿贸易compound interest 复利comprehensive 广泛confidential 机密confirmation 确认书confirmed credit 确认信用证书confirming bank 确认银行consignee 收货人consigner 发货人consignment 寄售consular invoice 零时签证货单contra accounts 贷方对销contract 合同contractor 承包人conversion table 换算表convertible 自由兑换的copy 副本correspondent 代理行，联号cost 成本cost and freight 离岸加运费价cost insurance and freight 到岸价格cost-plus 附加成本counterfeit notes 伪钞counter part 副本countersign 副签cover 抵偿covering letter 送报或重要文件时所备之简函credit 信用creditor 贷方crossed check 划线支票currency 货币，通货current rate 当日汇率customs 进口税，海关customs broker 报关行customs invoice 海关发票data 资料date draft 定期汇票date of expiry 有效日期date of value 起算利息日期days of grace 宽限日（宽限赎票期三日）deal 分派，交易debit note 收款清单debt 债务deed 契约，证书deferred payment 延付货款deficiency 缺陷deliver 交货delivery 交货delivery order 提货单demand draft 即期汇票demurrage 延期费denomination 票面金额deposit book 存款簿depreciation 折旧description 说明书designated bank 指定银行devaluation 贬值disburse 支付disbursement 付出discount 贴现dishonor 退票disposal of proceeds 款项处置办法disseminate 传播dividend 红利documentary bill 跟单汇票documents 单据down payment 分期付款的首次付款draft 汇票drawback 退税drawee 汇票付款人drawer 汇票出票人drawing 提款due 到期due date 到期日duplicate 副本duty 关税embargo 禁运empower 授权encumbrance 负担，负债endorsee 被背书人endorsement guaranteed 担保背书无误endorser 背书人enforce 实施engagement 义务，债务entertainment 招待交际费entry 报单equity 产权estate 财产estimates 估计exchange control 外汇管制exclusive sales 独家经销商exfactory 工厂交货价expenditure 支出expenses 开支export bill 出口汇票export declaration 出口申报书extension展期extra 额外的face value 面值factor 代理商fessible 可行的fee 费用file 卷宗filing 归档financial 财政的firm 公司fiscal year 会计年度floating rate 流动汇率foreign exchange 外汇forwarding agent 运输行foul bill of lading 不洁提单franchise 免配额度free of particular average 单独海损不赔freight 运费freight prepaid 运费先付讫fulfill 完成fund 基金goods 货物goodwill 商誉grace 缓期grant 让与gross 毛数gross weight 毛重guarantee 保重guarantor 保证人holder of bill 持票人implement 工具impost 捐税in bond 保税中income tax 所得税in debt 负债indenture 契约inflation 通货膨胀insolvency 无力偿还installment 分期付款instrument 文件，票据insurance 保险insurance policy 保险单integrity 商誉interest 利益interest rate 利率inventory 存货清单invoice 发票involve 包括irrevocable 不可撤销的issue 发行issuing bank 开证银行item 项目joint account 合开户头joint venture 合资journal 日记帐lable 标签ledger 分类账legal tender 法定货币lessee 承租人lessor 出租人letter of acceptance 承兑函letter of credit 信用证letter of guarantee 保证书letter of indemnity 赔偿书letters patent 专利书liability 负债license 执照，许可证lien 留置权limitation 时效liquidation 清算loan 放款lockout 停工lump sum 总价mail transfer 信汇management 厂方，资方man hour 人时manual 手册margin 定金marine risk 海险mark 唛头maturity 到期memorandum 备忘录merge 合并minimum charges 最低费用minute 笔记modification 变更monetary 货币monopoly 垄断mortgage 抵押mortgage bond 抵押债券mutual 相互，双方negotiate 让购negotiating bank 让够汇票银行negotiation 谈判net 净值nominal account 虚帐户nominal rate 名义汇率notary 公证人notary public 公证人note 借据notify 通知notifying bank 通知银行objection 反对obligation 义务，债obligee 债权人ocean bill of lading 海运提单ocean freight 海运费offer 报价office copy 办公室留底official rate 法定汇价off lay 花费，支出offset 补偿on board bill of lading 已装船提单open account 开户open policy 未确定保险单opening rate 开盘汇率order bill of lading 记名提单order check 指定人支票ordinary telegram 寻常电报original 正本outstanding 未付out turn 产量overdraft 透支overdue 过期overhead 管理的overpayment 多付款overstock 库存过剩over valuation 估价过高owner 业主ownership 所有权package 打包packing credit 包装信用证书packing list 打包清单paid-up 付足paper 政权，票据parity 平价party 当事人，一方participate 参与partnership 合伙人par value 票面价值patent 专利权pay 致富payee 受款人permit 许可证personalty 动产petty cash 零用现金plain telegram 明码电报pledge 担保postal money order 邮局汇票position 头寸posting 过账postpone 延期power of attorney 授权书prepay 预付price ceiling 高价price floor 底价principal 本金priority 优先权privilege 特权procedure 程序procuration 代理背价professional charges 公费promissory note 期票prompt 当场交付的proof 证明proposal 建议，投保书pro rate 按照比例proprietor 所有者，业主protest 拒付，抗议书protocol 议定书provision 条款proxy 委托书punctual 准时quadruplicate 三副本，四份quality certificate 品质证明书quota 配额quota system 限额制quotation 报价单rate 估价ratio 比率rate of exchange 汇率real estate 不动产rebate 回扣receipt 收据received for shipment B/L 备运提单red clause 红条款rediscount 重贴现refunds and rebates 回扣register 登记簿registered trade mark 注册商标reimbursement 偿还remittance 汇款renewal 展期repeal 撤销requisition 请求单rescission 解约retailer 零售商retire bill 赎票revenue 收入revocable 可取消的revolving credit 循环信用证rider 附加条款royalty 租费safe box 保管箱salary 薪金sales contract 售货和约schedule 明细表screen 帐secured loan 抵押贷款securities 抵押品，担保人set-off 抵消shipping documents 营运证shipping space 船位shortage 短少shut out 退开sight 见票即付sight draft 即期汇票signature card 印鉴卡single proprietorship 独资slip 传票sola 单张汇票solvency 偿还人special endorsement 记名背书spell 详细说明statistics 统计数据stipulate 订约，保证stock 股票stock exchange 证券交易所stop payment 止付stock holder 股东sublet 转租subscription 订金sundry 杂项supplier 供货商surplus 过剩surveyor 公证人tariff 关税telegraphic address 电报挂号telegraphic transfer 电汇tenor 汇票期限terms 条件through bill of lading 联运提单tolerance 容许偏差transfer 转让transferee 受让人transferor 出让人transshipment 转运traveler’s check 旅行支票trust receipt 信托收据turnover 周转数unclean bill of lading 不洁提货单uncollectible account 坏账unconfirmed 未经确认的underwriter 保险人，下书人unit price 单价usance bill 远期汇票usance letter of credit 远期信用证urgent telegram 急电validity 有效期限voucher 传票warehouse receipt 栈单war risks 战争险warranties 特约条款weight certificate 重量证明书withdrawal 退票writing-off process 销账法yard 码yield 收盘UNIT 1 FACE TO FACEaggressive adjective 敢作敢为/侵略性的aggression - noun 进攻，侵略appointment noun 约会，指定badge noun 徽章，证章colleague noun 同事，同僚head of department noun 部门经理department- noun 部门，科，处managing director noun 常务懂事personnel noun 人员，职员public relations noun 公共关系sales office noun 营业部，销售部sincere adjective 诚挚的，真诚的small talk noun 闲聊superior noun 长者，上级surname noun 姓vice-chairman noun 副主席vice - prefix 副的chairman - noun主席visitor noun 访问者，来宾visit - 拜访，参观whereabouts noun 下落，行踪aperitif noun 开胃酒apparently 显然地behaviour noun 行为，举止chew over noun 考虑，详细讨论counterpart noun 对等的人或物demonstration noun 示范，实证demonstrate – verb 示范，证明disaster noun 灾难manners plural noun 礼貌offence noun 犯罪，冒犯syllable noun 音节tricky adjective 狡猾的，机警的accountant noun 会计，会计师ambitious adjective 有雄心/野心勃勃的application noun 应用程序，应用软件challenge noun 挑战deadline noun 最终期限environment noun 环境，外界finance noun 金融，财政学generate verb 产生，发生hands-on noun 有实际经验的人hectic adjective 忙乱的，忙碌的responsibility noun 责任，职责body language noun 身体语言，手势语言business card noun 名片click verb 发出滴答声co-worker noun 合作者，同事concentrate verb集中conference noun 会议，协商会delegate noun 代表indigestion noun 消化不良quiz noun 测验reliable adjective 可靠的，可信赖的sigh verb 叹息，叹气sniff verb 用力吸气，闻到yawn verb 打呵欠border noun 边界，边ballpark figure noun 约略的数字fact noun 事实，真相flu noun 流感junior adjective 下级的，地位较低的senior adjective 高级的，地位较高的sketch noun 草图，梗概。
酒店英语
每日清洁Daily Cleaning
楼层服务台Floor Counter
日租Day Rate
楼层督导员Floor Supervisor
日租房Day Use
文件夹Folder(Stationary Holder)
豪华酒店Deluxe Hotel
帐单Folio(Bill)
空调Aircondition
中国国际旅行社（国旅）CITS
(China International Travel Service)
婴儿床Baby Cot
中国旅行社（中旅）CTS (China Travel Service)
保姆Baby Sitter
街帐/外客帐City Ledger
行李房Baggage Room
FRONT OFFICE TERMINOLOGY
酒店英语(Foxhis Kendy)
多用插头Adaptor
自助餐厅Cafeteria
相邻房间Adjoining Room
取消（订房）Cancellation
预付订金Advanced Deposit (Paid In Advance)
地毯Carpet
航空信戳Airmail Sticker
急救箱First Aid Box
对照/比较Comparison
一流酒店First Class Hotel
磁性钥匙Cor Key
散客F.I.T ( Free Individual Traveller)
总工程师Chief Engineer
航班误时Flight Delay
值班工程师Duty Engineer
国际直拨长途电话IDD(International Direct Call)
香港会计准则下的会计业务处理和报表编制
2009 May 05 自动转帐存入 DEPOSIT
2009 May 05 交换票支帐 CQ#181007
2009 May 05 交换票支帐 CQ#181008
存款 DEPOSIT
提款 WITHDRAWAL
250,000.00 180,300.00
264,600.00 6,269.50
11,540.00
Salesman
Salesman
Salesman
Salesman Accounting Supervisor Accounts Clerk
Cashier Personnel Officer Personnel Assistant
职位 销售员 销售员 销售员 销售员 会计主任 会计文员 出纳 人事主任 人事助理
• 凭证类别分三种：收、付、转 • 收款凭证：Received Voucher 简写：RV • 付款凭证： Payment Voucher 简写：PV • 转帐凭证：Journal Voucher 简写：JV
凭证号码
本案例中设定凭证号码共7位数，由2 位年份+2位月份+3位自然数组成
例：收款凭证——RV0905001 例：付款凭证——PV0905001 例：转款凭证——JV0905001
accounting subject
Trade Creditors Received in advance Provision for MPF Provision for MPF-ER Provision for MPF-EE Accrual Accrual-Salary Accrual-Bonus Accrual-Commission Accrual-Other Expenses
财务英文词典
财务英文词典财务英语词典PQ局部Packing cost 包装本钱Packing credit 打包放款Packing charges装箱〔包装〕费Packing expenses包装费用Padding 包装费用垫充〔指虚增数额以表好现象之意〕Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价〔兑价与票额相反〕Partial acceptance 一部承兑Partial audit 局部审计Partial cash transaction 一部现金买卖Partial delivery 一部交付Partial loss 局部损失Partial payment 局部支付Partial secured creditors 局部担保之债务人Partially secured liabilities 局部担保负债Participating bonds 参与债券Participating preferred stock 参与优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 局部变化本钱Partners 合夥人Partner’s drawing (account) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付假定干；支付局部Part receipt 局部收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利〔在一时期未满应分派而未分派之股利〕Passive debt 无息债务Past due account过时帐款Past due notes 过时票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 活期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工剖析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金〔置於工厂各部作职工暂借之用〕Payroll recapitulation 薪工窠总表〔同payroll summary〕Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金预备Percentage 百分率Percentage comparisons 百分率比拟Percentage of completion basis 完成百分率基础〔计算本钱之一法〕Percentage statement 百分率表Per diem rate 日率Performance 完成量〔指任务而言〕Periodical abatements 活期报表；活期决算表Periodical audit 活期审计Periodical reports 活期报告Period of operating cycle 运营周期Permanent assets 永世资产Permanent capital 永世资本Permanent investment 临时投资Permanent property 永世性财富Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户〔指业主往来帐户而言〕Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 团体责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形〔决算〕表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐顺序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债务抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 位置表〔资产负债表〕Positive capital 正资本Positive good - will 下商誉〔与negative good – will 相对〕Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 预先审计Post – closing entries 结帐后记载〔分录〕Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票〔post – dated乃注迟其日期，而非迟注其日期〕Posting 过帐Posting medium 过帐依据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间本钱Power plant expense支力间费用Practical capacity 实践〔消费〕能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 央求书的事前审计Predetermined cost system 估量本钱制度〔同estimated cost system〕Predetermined costs 估量本钱Predetermined job cost system 估量分批本钱制度Preference shares (stock) 优先股Preferential creditor 优先债务人Preferential tariff 特惠税率Preferred creditors 优先债务人〔同preferential creditors〕Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 准备费Preliminary expenses 兴办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 预备本钱Prepayments 预付项目Present value (worth) 现值Price 价钱Price – aggregate 价钱积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈征税可提Price mark 价目记号Price negotiated 议价Price variance 价钱差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要本钱Prime cost method 主要本钱法〔指负荷的分配方法〕Prime cost of sales 销货主要本钱Prime quality 最下品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不地下审计Private company 不地下公司Private corporation 股份不地下公司；私营企业Private ledger 秘密分类帐Private trust fund 公家信托帐Procedure of verification 检证顺序Proceeds 支出Process cost sheet 分步本钱单Process cost system 分步本钱制度Processed material 已加工原料Process method of cost – finding 分步计算本钱法Process period 任务步序时期Process production 分步消费Procurator endorsement 代签Producer’s rent 消费者租金Producing department cost 消费部本钱Product classification system 产品分类制度Product cost 产品本钱Production basis (of revenue realization) 消费基础〔指营业支出的实惠〕Production capacity 消费才干Production center 消费中心Production control 消费统制Production cost 消费本钱Production department 消费部；厂务设计部Production department expenses 消费部费用；厂务设计部费用Production goods 消费财Production order 消费通知单；制造通知单；在制品本钱单Production order cost sheet 消费本钱通知单；消费本钱单Production record 消费记载Production quota 消费估量额Productive assets 消费资产Productive capacity cost 消费能量本钱Productive capital 消费资本Productive department 消费部Productive labor 消费人工Productive labor cost method 消费人工本钱法Productive labor hours method 消费人工时数法〔指负荷的分配〕Productive wages 消费工资Productivity ratio 消费才干比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 自费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部〔指损益表的一部〕Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益〔同operating profit〕Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配预备Profits prior to consolidation 兼并前利益Profits prior to incorporation 注册前利益Profits realized 完成利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 任务停止表Progress sheet 进度表〔指制造或消费面言〕Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份〔同founders’ stock〕Prompt delivery; immediate delivery 立刻交货Proof 对证〔引字有〝校正〞之意，故译名中必需有一对事〕Proof of cost 过帐反省Proof of postingProperty (personal wealth) 财富Property assts 不动产Property balance sheet 财富平准表Property dividend 财富股利Property ledger 财富分类帐Proportional reserve method 比例预备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 依照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 一诺千金Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 算计师Public agent 代办人Public auction 公案拍卖Public audit 地下审计Public check 公库支票Public corporation 股份地下公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 知名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货本钱Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 卖价调整〔帐户〕Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货参与薄Purchase returns 购货参与Purchase returns and allowance 购货参与及折让Purchase returns and allowance journal 购货参与及折让日记帐Purchases 购置〔货〕Purchases discount 购货折扣〔同discount on purchases〕Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资历Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 质量Quantity 数量Quantity discount 少量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS局部Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率剖析Ratio of capital to current liabilities 资本对活动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对活动负债比率Ratio of cost of sales and operating expenses to net sales 销货本钱及营业费用对销货净额比率Ratio of current assets to current liabilities 活动资产对活动负债比率Ratio of current assets to total assts 活动资产对活动资产总额比率Ratio of current liabilities to total liabilities 活动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对〔资本〕净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对〔资本〕净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对活动负债比率Ratio of surpluses to net worth 盈馀对〔资本〕净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收本钱Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记载〔分录〕Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现〔变产〕帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实践负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 支出帐Receipts 支出Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表〔同receipts and disbursements statement〕Regular client 终年委托人Regular price 正常价钱Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助〔基金〕预备Remainder man 剩馀遗产接受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁本钱Renewal cost换新本钱Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金支出Rentals 租金Repair order 修缮通知单Repair production order 修缮任务通知单Repairs 修缮；修缮费Repairs and maintenance 修缮及维持Repairs equalization reserve 修缮费平衡预备Repayment of shares 股款付还Replacement costs 重置本钱Replacement fund 重置基金Replacement price method 得置价钱法〔指领用资料的计价〕Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再消费本钱Reproduction value 再消费价值Request notes 央求书Requisition 央求单Requisition for payment 央求付款书Resale 转卖Rescission of dividends 退回股利Reserve 预备金；各项预备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保管盈馀Reserve for abatement for taxes 减税预备Reserve for accidents 〔职工〕不测损伤预备Reserve for allowance 折让预备Reserve for amortization 摊销预备Reserve for appreciation 涨价预备Reserve for bad and doubtful account 枯帐预备金Reserve for bad debts 估帐预备Reserve for bonded debts 债券债务预备Reserve for bond redemption 偿债预备Reserve for contingencies 不测事项预备金Reserve for dead loan 估帐预备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减预备Reserve for depreciation折旧预备Reserve for discounts 折扣预备Reserve for dividend 股利预备金Reserve for doubtful account 疑帐预备Reserve for encumbrances 保管数预备Reserve for equalization of dividends 平均股利预备Reserve for expansion 开展公积金Reserve for expenditure encumbrance 岁出保管数预备Reserve for expiration of patents 专利权销减预备Reserve for extensions 开展公积金Reserve for extraordinary 不测事故预备Reserve for inadequacy 不敷用预备Reserve for insurance 保险预备Reserve for loss on doubtful accounts 疑帐损失预备Reserve for market fluctuation 市价变化预备Reserve for obsolescence 陈废预备Reserve for overhead 直接费用〔负荷〕预备Reserve for payment 支付预备Reserve for pensions 恤养预备Reserve for plant extension 广场扩大预备Reserve for redemption of preferred stock 收回优先股预备Reserve for renewals and replacements 换新及重置预备Reserve for repairs 修缮预备Reserve for sales discounts 销货折扣预备Reserve for sinking fund 偿债预备Reserve for taxes 税捐预备Reserve for temporary loans 暂借款预备Reserve for unllectible accounts 坏账预备Reserve for unrealized increment in assets value 未完成资产增价预备Reserve fund(s) 预备金Reserve liabilities 预备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财富Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀〔同surplus〕Retail dealer; retail trader; retailer 小贩；批发商Retail inventory 批发存货Retail method of inventory 批发价盘存法Retail price 批发价目Retail store; Retail establishment 批发店Retail trade; Retail business 批发作意；小买卖Retained earnings 收益保管数〔同surplus〕Retire a bill, to 见票即付〔银〕Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废〔指固定资产而言〕Retirement fund 资产换置基金；退还基金Retirement policy 退废政策〔指折旧〕Return bill 退回银资料Retuned bill 退票Returned material report 退货报告书Returned materials 退回资料Returned purchase 退货〔同purchase returns〕Returned purchase invoice 退货单据Returns 退回；参与；报酬；税单Return sales退货〔同sales returns〕Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价顺序Revaluation surplus 重计价盈馀Revenue 支出；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出〔业入支出〕Revenue collecting office 收款处Revenue expenditure 营业支出〔业入支出〕Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业支出款项Reversing entries 转回记载；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权益Right of way 地役权Rights 权益；认股权Rights of beneficiaries 受益者权益Rotary fund 循环基金〔同revolving fund〕Rough copy; draft 草稿Rough estimate 概算Royalties 运用税；租金；版税Ruling 划线；裁定Running account form 流水帐式〔决算表〕Running cost 继续本钱；内地本钱〔同continuing cost〕Running expenses 日常费用Running form of profit and loss statement 流水式损益表〔意同报告式损益表〕Running inventory 永续盘存〔同perpetual inventory〕Salary 薪金Sale (sales 销货〔货〕Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销〔同sales approval〕Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础〔指营业支出的完成而言〕Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货注销薄Sales returns 退货Sales returns and allowances journal 退步及销货折让日记帐Sales returns book 退步记载薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of creditors’ bala nces in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 暂时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 主要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券〔公司债〕Secret partner 隐名合夥人Secret reserve 秘密预备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债务人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 结合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的区分Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理本钱Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用剖析表Selling and administrative expenses charged to cost 计人本钱的销售及管理费用Selling commission 销货佣金Selling cost 推销本钱Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批归还债券〔公司债〕Service 效劳Service cost 效劳本钱Service department cost 效劳部本钱Setting up cost 预备本钱Settlement warrant 确定支付命令Several liability 一般责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报出口Shipment 运送；运送货物Shipment and delivery cost 运送本钱Shipment inward 承销；承销品〔同consignment inward〕Shipment outward 寄销；寄销品〔同consignment outward〕Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送本钱Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷〔同factory burden〕Shop office expenses 工厂事务Shop order 工厂通知单；任务单Shop supplies 工厂用品；工厂供应品Shortage 缺少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券〔公司债〕Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制〔参阅three account system〕Single cost system 单一本钱制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券〔公司债〕Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金预备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户〔意同〝T〞account〕Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 凝滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 似乎薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 位置费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐〔薄〕Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐〔薄〕Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 公用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批本钱制〔同job order cost system〕Specimen 样本Split column journal 多栏日记收〔同analytical journal〕Spoilage 损坏Spoiled material 损坏资料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏任务报告Spot 现货Spot transactions 现货买卖Stabilized accounting 动摇币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准那么；规范；定额Standard cost 规范本钱Standard cost sheet 规范本钱单Standardized accounting 规范化会计Standardized burden rate 规范化负荷率Standard job cost sheet 规范分批本钱单Standard operation 规范任务Standard price method 规范价钱法〔指领用资料的计价〕Standard process cost sheet 规范分步本钱单Standard quality 规范层次Standard sample 规范货样Standard unit rate 规范单位率Standard wage rate 规范工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表剖析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财富状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表〔即损益表〕Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变化表Statement of cost and production 本钱及产量表Statement of cost of production 消费本钱表Statement of cost to manufacture and cost of goods soldStatement of current position 活动状况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务状况表Statement of funds and its application 资金运用表〔同statement of application of funds〕Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表〔同all inclusive income statement〕Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业支出表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力担负表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变化表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽本钱Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡〔片〕Stock certificate 股票〔同certificate of stock〕Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡〔片〕Stock debit notes 货物支出凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财富目录〔同inventory〕Stock register 股票注销薄Stock requisition 领货单；领料单；领料央求书Stock sheet 存货表Stock split up 股份联系Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 资料调整Store card 存料卡Store imprested account 备用资料帐Storekeeper 资料管理员Storeroom expenses 货机费用Stores inventory report 资料盘存；报告Stores issued book 收回资料薄Stores ledger 资料分类帐Stores ledger clerk 资料薄记员Stores ordered ledger 定购资料分类帐Stores received and issued book 资料收发薄Stores received book 支出资料薄Stores rejected book 拒收资料薄Stores requisition 领料单；领料央求书Stores reserve 资料预备Stores returned 退还资料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 隶属公司Sub – normal depreciation 低度折旧Subordinated debts 隶属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本〔同上条〕Subscribers 认股人；〔公司债〕应募人Subscription(s) 认股；认缴股款〔公司债〕Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄〔指公司债款〕Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记载Subscription register 认股注销薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 隶属公司Subsidiary corporation隶属公司〔同上条〕Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财富明细分类帐Subsidiary ledger record 补助记载；明细记载Subsidiary revenue ledger 岁入补助〔明细〕分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数〔总额〕Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变化窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品本钱窠总表Summary of cost of goods sold 销货本钱窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货本钱窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 资料耗损窠总表Summary of spoiled work 损坏任务窠总表Summary of standing order and applied manufacturing expenses 实践及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效能担负窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债务人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极下品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
酒店专用术语
酒店专用术语文档编制序号：[KKIDT-LLE0828-LLETD298-POI08]Hotel Terminology (Rooms Division)酒店专用术语ＡAccounting Department 财务部accounts receivable 应收adjoining room (ref. connecting room)相邻房（参. 连通房）adaptor转换插头advance booking预订advance deposit预订金advertising and promotion广告及促销affiliated hotel联号酒店air conditioner空调机air conditioning空调airport 机场A-La-Carte零点allowance (eg. meal allowance) 特惠(例.餐费标准) aluminum strip铝条American Express (credit card) 美国运通卡American plan(=Full Pension=Bed and Board)美式计价（房费包三餐）antenna天线anti-slippy mat 防滑垫apartment公寓area code地区代码armchair 扶手椅arrival time (=ETA) 抵达时间（=预抵时间）ashtray 烟灰缸Attendance Record Book考勤本Auditor 审计员availability 可卖房，可能性available rooms 可卖房average length of stay 平均住店天数average room rate (ARR) 平均房价Ｂbaby cot 婴儿床back of the house (<-> front of the house) 后台（反。
前台）back-to-back 高周转baggage (=luggage) 行李ball pen (blue/red) 圆珠笔（兰/红）balustrade 栏杆banquet, banqueting 宴会bath mat (ref. floor mat) 浴垫（参。
会计英语词汇
会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
会计英语.课件.
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第 三 章
Unit 3 Accounting cycle Ⅱ 第三章 会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
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• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
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• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
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• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
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高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
立信会计出版社
第 一 章
Unit 1 Introduction to accounting 第一章 会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
会计CIMA英文词汇总结
Chapter 1Asset 资产Liability 负债Capital/ owner’s equity 资本/权益资本Balance Sheet 资产负债表Debtor 债务人Creditor 债权人Accounting equation 会计恒等式Chapter 2Double entry system 复式记账系统Account 账户Debit 借方Credit 贷方Narrative 描述Chapter 3Returns inwards/ sales returns 销货退回Returns outwards/ purchases returns 购货退回Purchases 购货Sales 销货Chapter 4Revenues 收入Expenses 费用Supplies 办公用品Utilities 公用设施使用费Drawings 提款Profit 利润Loss 损失Chapter 5Balance account 账户结余Close off 结账Balance carried down 余额转下Balance brought down 余额承上Debit balance 借方余额Cerdit balance 贷方余额Running balance 逐笔结计余额Trial balance 余额试算平衡Normal balance 正常余额Chapter 6Gross profit 毛利润Net profit 净利润Trading account 商品交易账户Profit and loss account 损益账户Stocktaking 库存盘点Cost of goods sold 销货成本Chapter 7Fixed assets 固定资产Current assets 流动资产Descending order of permanence 存续时间降序排列Increasing order of liquidity 流动性增强顺序排列Long-term liabilities 长期负债Current liabilities 流动负债Net current asset 净流动资产Working capital 营运资本Chapter 8Final accounts/ fiancial statement 财务报表Turnover 营业额Carriage 运费Carriage inwards 购货运费Carriage outwardsa 销货运费Horizontal presentation 水平列示Vertical format 垂直列示格式Net current assets 净流动资产Working capital 营运资本Openting stock 期初库存Closing stock期末库存Chapter 9Ledger 账簿Sales/ debtors ledger 销售账簿/应收账簿Purchases/creditors ledger 购货账簿/应付账簿Cash book 现金账簿General/ normal ledger 总账Private ledger 私人分类账Book of original entry 原始账簿Source documents 原始凭证Sales day book / sales journal 销售日记账Purchases day book/ purchases journal 购货日记账Returns inwards day book 销货退回日记账Returns outwards day book 购货退回日记账General journal 日记账Posting 过账Real accounts 实物资产账户Personal accounts 个人往来账户Nominal accounts 名义账户Chapter 10Debit cards 借记卡Automic tellers machines 自动取款机Current account 活期账户Deposit account 定期存款账户Cheque 支票Paying-in slips 存款通知单进账单Counterfoil 存根Overdraft 透支Darwer 出票人Payer 付款人Payee 收款人Drawee 受票人Crossed cheque 划线支票Uncrossed cheque 不划线支票Credit transfer 贷方转入Standing order 定期定额支付命令Direct debit 直接付款Interest receivable 利息收入Interest payable 利息支出Bank charges 银行手续费Chapter 11Two-column cash book 两栏现金账Contra entry 对销分录Bank overdraft 银行透支Cash discount 现金折扣Discount allowed 销货折扣Discount received 购货折扣Three-column cash book 三栏现金账Chapter 12Unique 唯一的Invoice 发票Sales invoice 销售发票Purchases invoice 购货发票Trade discounts 销售折扣、商业折扣Chapter 13Credit note 贷记单Debit note 借记单Returns inwards day book/Sales returns day book 销售退回日记账Returns outwards day book/Purchases returns day book 购货退回日记账Chapter 14The Journal/ General Journal/ Journal proper 日记账Fraud 欺骗、作弊Write off 勾销、注销Bad debts 坏账Chapter 15Petty cash book 小额现金账簿The imprest system 定额备用金制度Float 周转零款Voucher 凭证Petty cash voucher 零用现金凭单Analytical petty cash book 分栏明细零用现金簿Chapter 16Extract 摘录、提取Accrual 应计Prepayment 预付Outstanding 未支付的Expense accrual/ accrued expense 应计费用Expense prepayment/ prepaid expense 预付费用Income accrual /accrual income应计收入Income prepaymen / prepayment income预付收入Tenant 承租人Chapter 17Depreciation 折旧Physical deterioration 物质磨损Straight-line method/ Fixed Instalment Method 直线折旧法Reducing balance method./ Diminishing Balance Method 余额递减法Disposal value 残值Net book value 净账面价值Provision for Depreciaton Account/ 累计折旧账户aggregate depreciation/ accumulated depreciation 累计折旧Chapter 18Bad debts 坏账Reinstated 恢复Bad Debts Recovered Accout 转回坏账Chapter 19Reconciliation 对账Bank Reconciliation Statement 银行对账单Timing differences 时间性差异Unpresented cheque 未兑现支票Late logement / bank logements not yet credited 未存入Update 更新Dishonoured cheques 拒付支票、退票Stale 失效Chapter 20Capital expenditure 资本性支出Renvenue expenditure 收益性支出Installation cost 安装成本Overstate 夸张、夸大Understate 低估、少计Chapter 21Errors of omission 遗漏错误Errors of Commision 指代对象错误Errors of Pinciple 准则性错误Errors of Entries 分录借贷方向计反Errors of Original Entry 数量错误Compensating Errors 抵消式错误Casting 合计Overcast 合计数大于实际数值Undercast 合计数小于实际数值Transposition Error 调换位置错误Chapter 22Control accounts 控制账户Tally with 与…一致Memorandum 备忘录Sales legder control account/ Debotors’ control Account债务人控制账户Purchases Ledger Control Account/ Creditors’ Control Account债权人控制账户Chapter 23Adjustment 调整Net realisable value 可变现净值Prudence 谨慎性原则。
会计专业英语复习单词和句子翻译
Lession 1Information system 信息系统Modern business 现代企业Financinal position 财务状况Financial data 财务数据Financial strength 财务实力Financial report 财务报告Accounting process 会计过程，会计处理方法Financial accounting 财务会计Decision making 决策Managerial accounting 管理会计Financial executives 财务经理Performance report 业绩报告Cost-benefit data 成本-效益数据Cost accounting 成本会计Tax accounting 税务会计Budgetary accounting 预算会计Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计Environmental accounting 环境会计Social accounting 社会会计International accounting 国际会计Tax returns 纳税申报单Lesson 2Financial statement (report) 财务报表（报告）Balance sheet 平衡表，资产负债表Income statement 收益表，损益表Statement of cash flows 现金流量表Owners’equity 业主权益At a glance 一瞥Accounting equation 会计等式，会计平衡式，会计方程式Current asset 流动资产Long-term asset 长期资产Normal operating cycle 正常经营周期Other than 除……外，处了Marketable securities 上市证券，有价证券Accounts receivable 应收帐款Prepaid insurance 预付保险费Supplies on hand 在用物料Fixed assets 固定资产Rather than 而不是Plant and equipment 厂场设备Depreciable asset 应折旧资产Original cost 原始成本Store fixtures 店面装置Accumulated depreciation 累计折旧，累积折旧Book value 账面价值Intangible asset 无形资产Lession3Current liability 流动负债Notes payable 应付票据Accrued salaries payable 应付账款Accured salaries payable 应计未付薪金Income tax payable 应付所得税Property tax payable 应付财产税Mortgage payable 应付抵押借款Bonds payable 应付债券，应付公司券Sole proprietorship 独资State corporation law 州公司法（美国）Capital stock 股本Retained earnings 留存收益，保留盈利Legal restrictions 法律约束Undistributed earnings 未分配收益，未分配盈利Engage in 参与Board of directors 董事会Divedend payable 应付股利Lesson4Merchandising company 商业公司Net income 净收益Net loss 净损失Operating results 经营成果Cost of goods sold 销售成本，商品销售成本Operating expenses 营业费用，经营费用Sales returns and allowances 销货退回及折让Sales discounts 销货（售）折让Gross sales 销货（售）总额Net sales 销货（售）净额Beginning inventory 期初存货Net purchases 购货净额Ending inventory 期末存货Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣Transportation in 购货运费Transportation out 销货运费Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货（售）毛利Selling expenses 销货（售）费用Administrative expenses 管理费用Sales salaries expense 销货（售）人员薪金Advertising expenses 广告费Depreciation expense 折旧费Insurance expense 保险费Rent expense 租赁费，租金Office salaries expense 办事人员薪金Utilities expense 公用事业（水、电、热）费Supplies expense 物料用品费Interest expense 利息收益Interest income 利息费用Relate to 与……有关Financial income and expense 财务收益和费用Extraordinary items 非常项目Lession5“two-column”account 两栏式账户Normal balance 正常余额Double-entry bookkeeping system 复式记账法，复式记账系统Source document 原始凭证Check stub 支票存根A set of 一组，一套Records of original entry 原始记录簿Chart of accounts 账户一览表，会计科目表Income summary 收益汇总，损益汇总Control account 控制账户，统驭账户，统制账户Subsidiary ledger 辅助分类账，明细分类账Perpetual inventory system 永续盘存制Lession 6Special journal 特种日记账General journal 普通日记账In consrast to 与此对比，与此相反In addition to 除。
酒店专用术语
酒店专用术语ＡAccounting Department 财务部accounts receivable 应收adjoining room (ref. connecting room)相邻房（参. 连通房）adaptor转换插头advance booking预订advance deposit预订金advertising and promotion广告及促销affiliated hotel联号酒店air conditioner空调机air conditioning空调airport 机场A-La-Carte零点allowance (eg. meal allowance) 特惠(例.餐费标准) aluminum strip铝条American Express (credit card) 美国运通卡American plan(=Full Pension=Bed and Board)美式计价（房费包三餐）antenna天线anti-slippy mat 防滑垫apartment公寓area code地区代码armchair 扶手椅arrival time (=ETA) 抵达时间（=预抵时间）ashtray 烟灰缸Attendance Record Book考勤本Auditor 审计员availability 可卖房，可能性available rooms 可卖房average length of stay 平均住店天数average room rate (ARR) 平均房价Ｂbaby cot 婴儿床back of the house (<-> front of the house)后台（反。
前台）back-to-back 高周转baggage (=luggage) 行李ball pen (blue/red) 圆珠笔（兰/红）balustrade 栏杆banquet, banqueting 宴会bath mat (ref. floor mat) 浴垫（参。
会计英语词汇
Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
销售英语单词
acceptance 承兑accommodation notes 通融票据account 账户accrued 自然增长值accumulation 累计acknowledge 收悉act 条例active 活跃的actual rate 实际汇价addressee 收信人，抬头人addressing bank 通知银行administration expense 管理费adjustment 调整，理算advance 预付advice of charge 付账通知书advice of drawing 票汇通知书advice of outport collection 代收委托书affiliate 联号，联行affix 盖印after date 发票后after sight见票后agency 代理行allotment 分配数allowance 津贴，折让amalgamate 合并amendment 更改，修正amortize 摊提，分期偿还analysis 分析annual expenditure 岁出annual revenue 岁入application for authority to purchase 委托appointed bank 指定银行购买证申请书appreciation涨价appraisal 估价arrears 拖欠approved 核准assets 资产article 项目，货品attachments 附件assign 转账available 有效，可得到的audit 审计balance 余额bad check 空头支票bank bill 钞票，银行balance sheet 资产负债表banker’s association 银行协会bank draft 银行汇票bankruptcy 破产bargain 交易barter 易货，以物易物bank’s buying rate 银行买价bank’s selling rate 银行卖价base price 底价bearer 来人，持票人below par 低于票面价值beneficiary 受益人bid 投标bid bond 押标金bill of exchange 汇票bill of lading 提单board of directors 董事会bona fide 出于善意的，可靠的bond 保记，公债books 账薄bonus 红利broker 经纪人brokerage 经纪人之业务，回扣budget 预算bundle 捆business day 营业日buyback 回购buying rate 银行买家buying offer 买盘cable confirmation 电报确认书carriage 运费calendar year 自然年度cancelled 取消capital 资产carrying charge 资产费用cartage 货运费cash 现金cash against documents 凭票据付款cash on delivery 货到付款cashier 出纳员cashier’s check 银行所开支票cash with order 先付货款catalogue 目录category 类目category of tax 税目ceiling price 限价certificate of inspection 货品检验证书certificate of origin 原产地证明书certified check 保付支票certified invoice 签证发票chamber of commerce 商会charge 费用，借记，要价charter 执照，包租chattels 动产chattel mortgage 动产抵押check 支票checking account 甲种户头checkbook stubs 支票存根簿check register 支票登记簿chop 图章chose 动产circular 通函circular letter of credit 流通信用证claim 索赔classification 分类clean bill 光票clean bill of lading 清洁提货单clearance 清算clearing 交换clearing house 清算所close of business closing rate 收盘汇率collates 抵押品collection 代收，托收ercial 广告commission 佣金commodity 商品common law 习惯法compensate 赔偿compensation trade 赔偿贸易compound interest 复利comprehensive 广泛confidential 机密confirmation 确认书confirmed credit 确认信用证书confirming bank 确认银行consignee 收货人consigner 发货人consignment 寄售consular invoice 零时签证货单contra accounts 贷方对销contract 合同contractor 承包人conversion table 换算表convertible 自由兑换的copy 副本correspondent 代理行，联号cost 成本cost and freight 离岸加运费价cost insurance and freight 到岸价格cost-plus 附加成本counterfeit notes 伪钞counter part 副本countersign 副签cover 抵偿covering letter 送报或重要文件时所备之简函credit 信用creditor 贷方crossed check 划线支票currency 货币，通货current rate 当日汇率customs 进口税，海关customs broker 报关行customs invoice 海关发票data 资料date draft 定期汇票date of expiry 有效日期date of value 起算利息日期days of grace 宽限日（宽限赎票期三日）deal 分派，交易debenture 借据debit 借方debit note 收款清单debt 债务deed 契约，证书deferred payment 延付货款deficiency 缺陷deliver 交货delivery 交货delivery order 提货单demand draft 即期汇票demurrage 延期费denomination 票面金额deposit book 存款簿depreciation 折旧description 说明书designated bank 指定银行devaluation 贬值disburse 支付disbursement 付出discount 贴现dishonor 退票disposal of proceeds 款项处置办法disseminate 传播dividend 红利documentary bill 跟单汇票documents 单据down payment 分期付款的首次付款draft 汇票drawback 退税drawee 汇票付款人drawer 汇票出票人drawing 提款due 到期due date 到期日duplicate 副本duty 关税embargo 禁运empower 授权encumbrance 负担，负债endorsee 被背书人endorsement guaranteed 担保背书无误endorser 背书人enforce 实施engagement 义务，债务entertainment 招待交际费entry 报单equity 产权estate 财产estimates 估计exchange control 外汇管制exclusive sales 独家经销商exfactory 工厂交货价expenditure 支出expenses 开支export bill 出口汇票export declaration 出口申报书extension展期extra 额外的face value 面值factor 代理商fessible 可行的fee 费用file 卷宗filing 归档financial 财政的firm 公司fiscal year 会计年度floating rate 流动汇率foreign exchange 外汇forwarding agent 运输行foul bill of lading不洁提单franchise 免配额度free of particular average 单独海损不赔freight 运费freight prepaid 运费先付讫fulfill 完成fund 基金goods 货物goodwill 商誉grace 缓期grant 让与gross 毛数gross weight 毛重guarantee 保重guarantor 保证人holder of bill 持票人implement 工具impost 捐税in bond 保税中income tax 所得税in debt 负债indenture 契约inflation 通货膨胀insolvency 无力偿还installment 分期付款instrument 文件，票据insurance 保险insurance policy 保险单integrity 商誉interest 利益interest rate 利率inventory 存货清单invoice 发票involve 包括irrevocable 不可撤销的issue 发行issuing bank 开证银行item 项目joint account 合开户头joint venture 合资journal 日记帐lable 标签ledger 分类账legal tender 法定货币lessee 承租人lessor 出租人letter of acceptance 承兑函letter of credit 信用证letter of guarantee 保证书letter of indemnity 赔偿书letters patent 专利书liability 负债license 执照，许可证lien 留置权limitation 时效liquidation 清算loan 放款lockout 停工lump sum 总价mail transfer 信汇management 厂方，资方man hour 人时manual 手册margin 定金marine risk 海险mark 唛头maturity 到期memorandum 备忘录merge 合并minimum charges 最低费用minute 笔记modification 变更monetary 货币monopoly 垄断mortgage 抵押mortgage bond 抵押债券mutual 相互，双方negotiate 让购negotiating bank 让够汇票银行negotiation 谈判net 净值nominal account 虚帐户nominal rate 名义汇率notary 公证人notary public 公证人note 借据notify 通知notifying bank 通知银行objection 反对obligation 义务，债obligee 债权人ocean bill of lading 海运提单ocean freight 海运费offer 报价office copy 办公室留底official rate 法定汇价off lay 花费，支出offset 补偿on board bill of lading 已装船提单open account 开户open policy 未确定保险单opening rate 开盘汇率order bill of lading 记名提单order check 指定人支票ordinary telegram 寻常电报original 正本outstanding 未付out turn 产量overdraft 透支overdue 过期overhead 管理的overpayment 多付款overstock 库存过剩over valuation 估价过高owner 业主ownership 所有权package 打包packing credit 包装信用证书packing list 打包清单paid-up 付足paper 政权，票据parity 平价party 当事人，一方participate 参与partnership 合伙人par value 票面价值patent 专利权pay 致富payee 受款人permit 许可证personalty 动产petty cash 零用现金plain telegram 明码电报pledge 担保postal money order 邮局汇票position 头寸posting 过账postpone 延期power of attorney 授权书prepay 预付price ceiling 高价price floor 底价principal 本金priority 优先权privilege 特权procedure 程序procuration 代理背价professional charges 公费promissory note 期票prompt 当场交付的proof 证明proposal 建议，投保书pro rate 按照比例proprietor 所有者，业主protest 拒付，抗议书protocol 议定书provision 条款proxy 委托书punctual 准时quadruplicate 三副本，四份quality certificate 品质证明书quota 配额quota system 限额制quotation 报价单rate 估价ratio 比率rate of exchange 汇率real estate 不动产rebate 回扣receipt 收据received for shipment B/L 备运提单red clause 红条款rediscount 重贴现refunds and rebates 回扣register 登记簿registered trade mark 注册商标reimbursement 偿还remittance 汇款renewal 展期repeal 撤销requisition 请求单rescission 解约retailer 零售商retire bill 赎票revenue 收入revocable 可取消的revolving credit 循环信用证rider 附加条款royalty 租费safe box 保管箱salary 薪金sales contract 售货和约schedule 明细表screen 帐secured loan 抵押贷款securities 抵押品，担保人set-off 抵消shipping documents 营运证shipping space 船位shortage 短少shut out 退开sight 见票即付sight draft 即期汇票signature card 印鉴卡single proprietorship 独资slip 传票sola 单张汇票solvency 偿还人special endorsement 记名背书spell 详细说明statistics 统计数据stipulate 订约，保证stock 股票stock exchange 证券交易所stop payment 止付stock holder 股东sublet 转租subscription 订金sundry 杂项supplier 供货商surplus 过剩surveyor 公证人tariff 关税telegraphic address 电报挂号telegraphic transfer 电汇tenor 汇票期限terms 条件through bill of lading 联运提单tolerance 容许偏差transfer 转让transferee 受让人transferor 出让人transshipment 转运traveler’s check 旅行支票trust receipt 信托收据turnover 周转数unclean bill of lading 不洁提货单uncollectible account 坏账unconfirmed 未经确认的underwriter 保险人，下书人unit price 单价usance bill 远期汇票usance letter of credit 远期信用证urgent telegram 急电validity 有效期限voucher 传票warehouse receipt 栈单war risks 战争险warranties 特约条款weight certificate 重量证明书withdrawal 退票writing-off process 销账法yard 码yield 收盘。
财务英文词典.doc
财务英语词典（完整版）parts02财务英语词典PQ部分Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partner’s drawing (ac count) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 过期票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与negative good – will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post – closing entries 结帐后记录（分录）Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票（post – dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 申请书的事前审计Predetermined cost system 估计成本制度（同estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares (stock) 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同preferential creditors）Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price – aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要成本Prime cost method 主要成本法（指负荷的分配方法）Prime cost of sales 销货主要成本Prime quality 最上品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不公开审计Private company 不公开公司Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐Private trust fund 私人信托帐Procedure of verification 检证程序Proceeds 收入Process cost sheet 分步成本单Process cost system 分步成本制度Processed material 已加工原料Process method of cost – finding 分步计算成本法Process period 工作步序期间Process production 分步生产Procurator endorsement 代签Producer’s rent 生产者租金Producing department cost 生产部成本Product classification system 产品分类制度Product cost 产品成本Production basis (of revenue realization) 生产基础（指营业收入的实惠）Production capacity 生产能力Production center 生产中心Production control 生产统制Production cost 生产成本Production department 生产部；厂务设计部Production department expenses 生产部费用；厂务设计部费用Production goods 生产财Production order 生产通知单；制造通知单；在制品成本单Production order cost sheet 生产成本通知单；生产成本单Production record 生产记录Production quota 生产预计额Productive assets 生产资产Productive capacity cost 生产能量成本Productive capital 生产资本Productive department 生产部Productive labor 生产人工Productive labor cost method 生产人工成本法Productive labor hours method 生产人工时数法（指负荷的分配）Productive wages 生产工资Productivity ratio 生产能力比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 公费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部（指损益表的一部）Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益（同operating profit）Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配准备Profits prior to consolidation 合并前利益Profits prior to incorporation 注册前利益Profits realized 实现利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 工作进行表Progress sheet 进度表（指制造或生产面言）Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份（同founders’ stock）Prompt delivery; immediate delivery 立即交货Proof 对证（引字有“校对”之意，故译名中必须有一对事）Proof of cost 过帐检查Proof of postingProperty (personal wealth) 财产Property assts 不动产Property balance sheet 财产平准表Property dividend 财产股利Property ledger 财产分类帐Proportional reserve method 比例准备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 按照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 空头支票Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 合计师Public agent 代办人Public auction 公案拍卖Public audit 公开审计Public check 公库支票Public corporation 股份公开公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 出名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货成本Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 买价调整（帐户）Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货退出薄Purchase returns 购货退出Purchase returns and allowance 购货退出及折让Purchase returns and allowance journal 购货退出及折让日记帐Purchases 购买（货）Purchases discount 购货折扣（同discount on purchases）Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资格Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 品质Quantity 数量Quantity discount 大量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS部分Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率分析Ratio of capital to current liabilities 资本对流动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对流动负债比率Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率Ratio of current assets to current liabilities 流动资产对流动负债比率Ratio of current assets to total assts 流动资产对流动资产总额比率Ratio of current liabilities to total liabilities 流动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对（资本）净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对（资本）净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对流动负债比率Ratio of surpluses to net worth 盈馀对（资本）净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收成本Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记录（分录）Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现（变产）帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实际负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 收入帐Receipts 收入Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表（同receipts and disbursements statement）Regular client 常年委托人Regular price 正常价格Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助（基金）准备Remainder man 剩馀遗产承受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁成本Renewal cost换新成本Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金收入Rentals 租金Repair order 修理通知单Repair production order 修理工作通知单Repairs 修理；修理费Repairs and maintenance 修理及维持Repairs equalization reserve 修理费平衡准备Repayment of shares 股款付还Replacement costs 重置成本Replacement fund 重置基金Replacement price method 得置价格法（指领用材料的计价）Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再生产成本Reproduction value 再生产价值Request notes 申请书Requisition 请求单Requisition for payment 请求付款书Resale 转卖Rescission of dividends 退回股利Reserve 准备金；各项准备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保留盈馀Reserve for abatement for taxes 减税准备Reserve for accidents （职工）意外损伤准备Reserve for allowance 折让准备Reserve for amortization 摊销准备Reserve for appreciation 涨价准备Reserve for bad and doubtful account 枯帐准备金Reserve for bad debts 估帐准备Reserve for bonded debts 债券债务准备Reserve for bond redemption 偿债准备Reserve for contingencies 意外事项准备金Reserve for dead loan 估帐准备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减准备Reserve for depreciation折旧准备Reserve for discounts 折扣准备Reserve for dividend 股利准备金Reserve for doubtful account 疑帐准备Reserve for encumbrances 保留数准备Reserve for equalization of dividends 平均股利准备Reserve for expansion 发展公积金Reserve for expenditure encumbrance 岁出保留数准备Reserve for expiration of patents 专利权销减准备Reserve for extensions 发展公积金Reserve for extraordinary 意外事故准备Reserve for inadequacy 不敷用准备Reserve for insurance 保险准备Reserve for loss on doubtful accounts 疑帐损失准备Reserve for market fluctuation 市价变动准备Reserve for obsolescence 陈废准备Reserve for overhead 间接费用（负荷）准备Reserve for payment 支付准备Reserve for pensions 恤养准备Reserve for plant extension 广场扩充准备Reserve for redemption of preferred stock 收回优先股准备Reserve for renewals and replacements 换新及重置准备Reserve for repairs 修理准备Reserve for sales discounts 销货折扣准备Reserve for sinking fund 偿债准备Reserve for taxes 税捐准备Reserve for temporary loans 暂借款准备Reserve for unllectible accounts 坏账准备Reserve for unrealized increment in assets value 未实现资产增价准备Reserve fund(s) 准备金Reserve liabilities 准备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财产Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀（同surplus）Retail dealer; retail trader; retailer 小贩；零售商Retail inventory 零售存货Retail method of inventory 零售价盘存法Retail price 零售价目Retail store; Retail establishment 零售店Retail trade; Retail business 零售生意；小买卖Retained earnings 收益保留数（同surplus）Retire a bill, to 见票即付（银）Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废（指固定资产而言）Retirement fund 资产换置基金；退还基金Retirement policy 退废政策（指折旧）Return bill 退回银材料Retuned bill 退票Returned material report 退货报告书Returned materials 退回材料Returned purchase 退货（同purchase returns）Returned purchase invoice 退货单据Returns 退回；退出；报酬；税单Return sales退货（同sales returns）Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价程序Revaluation surplus 重计价盈馀Revenue 收入；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出（业入支出）Revenue collecting office 收款处Revenue expenditure 营业支出（业入支出）Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业收入款项Reversing entries 转回记录；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权利Right of way 地役权Rights 权利；认股权Rights of beneficiaries 受益者权利Rotary fund 循环基金（同revolving fund）Rough copy; draft 草稿Rough estimate 概算Royalties 使用税；租金；版税Ruling 划线；裁定Running account form 流水帐式（决算表）Running cost 继续成本；边疆成本（同continuing cost）Running expenses 日常费用Running form of profit and loss statement 流水式损益表（意同报告式损益表）Running inventory 永续盘存（同perpetual inventory）Salary 薪金Sale (sales 销货（货）Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销（同sales approval）Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货登记薄Sales returns 退货Sales returns and allowances journal 退化及销货折让日记帐Sales returns book 退化记录薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of credit ors’ balances in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 临时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 次要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券（公司债）Secret partner 隐名合夥人Secret reserve 秘密准备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债权人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 联合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的分别Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理成本Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用分析表Selling and administrative expenses charged to cost 计人成本的销售及管理费用Selling commission 销货佣金Selling cost 推销成本Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批偿还债券（公司债）Service 服务Service cost 服务成本Service department cost 服务部成本Setting up cost 准备成本Settlement warrant 确定支付命令Several liability 个别责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报进口Shipment 运送；运送货物Shipment and delivery cost 运送成本Shipment inward 承销；承销品（同consignment inward）Shipment outward 寄销；寄销品（同consignment outward）Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送成本Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷（同factory burden）Shop office expenses 工厂事务Shop order 工厂通知单；工作单Shop supplies 工厂用品；工厂供应品Shortage 短少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券（公司债）Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制（参阅three account system）Single cost system 单一成本制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券（公司债）Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金准备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户（意同“T” account）Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 呆滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 仿佛薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 地位费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐（薄）Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐（薄）Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 专用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批成本制（同job order cost system）Specimen 样本Split column journal 多栏日记收（同analytical journal）Spoilage 损坏Spoiled material 损坏材料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏工作报告Spot 现货Spot transactions 现货交易Stabilized accounting 稳定币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准则；标准；定额Standard cost 标准成本Standard cost sheet 标准成本单Standardized accounting 标准化会计Standardized burden rate 标准化负荷率Standard job cost sheet 标准分批成本单Standard operation 标准工作Standard price method 标准价格法（指领用材料的计价）Standard process cost sheet 标准分步成本单Standard quality 标准品位Standard sample 标准货样Standard unit rate 标准单位率Standard wage rate 标准工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表分析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财产状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表（即损益表）Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变动表Statement of cost and production 成本及产量表Statement of cost of production 生产成本表Statement of cost to manufacture and cost of goods soldStatement of current position 流动情况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务情况表Statement of funds and its application 资金运用表（同statement of application of funds）Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业收入表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力负担表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变动表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽成本Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡（片）Stock certificate 股票（同certificate of stock）Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡（片）Stock debit notes 货物收入凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财产目录（同inventory）Stock register 股票登记薄Stock requisition 领货单；领料单；领料申请书Stock sheet 存货表Stock split up 股份分割Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 材料调整Store card 存料卡Store imprested account 备用材料帐Storekeeper 材料管理员Storeroom expenses 货机费用Stores inventory report 材料盘存；报告Stores issued book 发出材料薄Stores ledger 材料分类帐Stores ledger clerk 材料薄记员Stores ordered ledger 定购材料分类帐Stores received and issued book 材料收发薄Stores received book 收入材料薄Stores rejected book 拒收材料薄Stores requisition 领料单；领料申请书Stores reserve 材料准备Stores returned 退还材料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 附属公司Sub – normal depreciation 低度折旧Subordinated debts 附属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本（同上条）Subscribers 认股人；（公司债）应募人Subscription(s) 认股；认缴股款（公司债）Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄（指公司债款）Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记录Subscription register 认股登记薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 附属公司Subsidiary corporation附属公司（同上条）Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财产明细分类帐Subsidiary ledger record 补助记录；明细记录Subsidiary revenue ledger 岁入补助（明细）分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数（总额）Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变动窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品成本窠总表Summary of cost of goods sold 销货成本窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货成本窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 材料耗损窠总表Summary of spoiled work 损坏工作窠总表Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效力负担窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债权人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极上品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
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